930 resultados para accounting curriculum
Resumo:
This paper examines the implications of policy fracture and arms length governance within the decision making processes currently shaping curriculum design within the English education system. In particular it argues that an unresolved ‘ideological fracture’ at government level has been passed down to school leaders whose response to the dilemma is distorted by the target-driven agenda of arms length agencies. Drawing upon the findings of a large scale on-line survey of history teaching in English secondary schools, this paper illustrates the problems that occur when policy making is divorced from curriculum theory, and in particular from any consideration of the nature of knowledge. Drawing on the social realist theory of knowledge elaborated by Young (2008), we argue that the rapid spread of alternative curricular arrangements, implemented in the absence of an understanding of curriculum theory, undermines the value of disciplined thinking to the detriment of many young people, particularly those in areas of social and economic deprivation.
Resumo:
The distinction between learning to perform on an instrument or voice and learning music in a wider sense is one that is made in many countries, and is especially pertinent in England in the context of recent policy developments. This article argues that, whilst this distinction has come to represent curricula based on the opposing paradigms of behaviourist and constructivist approaches to learning, this opposition does not necessarily extend to the pedagogy through which the curricula are taught. A case study of the National Curriculum in England highlights the characteristics of a curriculum based on constructivist principles, along with the impact this has when taught in a behaviourist way. It is argued that conceiving the curriculum in terms of musical competencies and pedagogy in terms of musical understanding would provide a basis for greater continuity and higher quality in the music education experienced by young people.
Resumo:
A method is presented to calculate economic optimum fungicide doses accounting for the risk-aversion of growers responding to variability in disease severity between crops. Simple dose-response and disease-yield loss functions are used to estimate net disease-related costs (fungicide cost, plus disease-induced yield loss) as a function of dose and untreated severity. With fairly general assumptions about the shapes of the probability distribution of disease severity and the other functions involved, we show that a choice of fungicide dose which minimises net costs on average across seasons results in occasional large net costs caused by inadequate control in high disease seasons. This may be unacceptable to a grower with limited capital. A risk-averse grower can choose to reduce the size and frequency of such losses by applying a higher dose as insurance. For example, a grower may decide to accept ‘high loss’ years one year in ten or one year in twenty (i.e. specifying a proportion of years in which disease severity and net costs will be above a specified level). Our analysis shows that taking into account disease severity variation and risk-aversion will usually increase the dose applied by an economically rational grower. The analysis is illustrated with data on septoria tritici leaf blotch of wheat caused by Mycosphaerella graminicola. Observations from untreated field plots at sites across England over three years were used to estimate the probability distribution of disease severities at mid-grain filling. In the absence of a fully reliable disease forecasting scheme, reducing the frequency of ‘high loss’ years requires substantially higher doses to be applied to all crops. Disease resistant cultivars reduce both the optimal dose at all levels of risk and the disease-related costs at all doses.
Resumo:
The paper evaluates a Victorian environmental account of the pollution of the River Wandle. This account was produced during a period of social and environmental crisis, when there were no significant industrial environmental regulations. This problematising external environmental account provides valuable insights into the historical development of social and environmental accounting. Our analysis located this account within an institutional reform programme to create systems of governance to mitigate the damage arising from unfettered industrial growth. We argue that problematising external environmental accounting has a longer tradition than previously recognised in the literature and predates corporate social and environmental reporting.
Resumo:
This article is a position paper which examines the political and public discourse around the areas of diversity and social cohesion, and history teaching. It examines the nature of these discourses and shows how they are in tension. Although discourse around diversity often has a focus on mutual understanding and finding areas of commonality, the discourse around history often focuses on the need to provide a sense of identity through a national story. By focusing on a discussion about the purposes of history, rather than merely on debates about content, it is suggested that these discourses can be brought more closely into line and produce a more productive line of policy debate.