Intercultural Research and Interview Assignment Essay

Intercultural Research and Interview Assignment - Essay Example Grace Brown grew up is a neighbor who grew up in San Jose, California. She grew up in a small family with a single mother and a brother who is two years younger than she is. As many single mothers are, Grace’s mother was always busy with her jobs in the office and at home. Consequently, there was not much conversation Grace had with her especially about matters like cultures and races. She claims that perhaps what influenced her more about her perceptions about Vietnamese is the neighborhood wherein he grew up. She had a few Vietnamese neighbors whose children her age became her playmates. She recalls that she once had a girlfriend who sometimes invited her to their house to play with her toys. She was always glad to join her because she did not like staying at home with her brother and their caretaker. The mother of her Vietnamese girlfriend was very friendly who was always ready with a big smile to welcome her whenever she knocks at their door or even when she is still a few meters away calling for her friend. She says the mother often talked with broken English because they just arrived in the country just a few years so that she was not yet able to communicate well in English. Sometimes, Grace says, her playmate has to explain to her the things her mother is telling her because oftentimes, even if she was speaking in English, she was not able to understand what she was saying. According to her, the words seemed strange and unrecognizable. However, she loved to listen to the woman because she had a soft voice and whenever she spoke with her friend in their language, the conversation came quite funny but enjoyable. As a child, she perceived all Vietnamese as soft-spoken, loving and hospitable. Grace says she liked the way her friend’s family treated each other because they seemed to be so full of love. Growing up without a father, Grace admired her friend’s father who seemed to be always present in the house although her friend says he wo rked at a restaurant. She thinks her friend’s childhood was more complete and enjoyable because of the presence of both her mother and father. Consequently, this made her make up her mind to someday find a man like her friend’s father who will not just be able to perform his duties as a breadwinner but as a helper in the upbringing of the children as well. Grace thinks that perhaps the most misconstrued images of Vietnamese is that, since they do not speak English well, speaking with them is just a waste of time. Such problem is rampant among them that they are often shouted at by American employers, storeowners or neighbors. She says she once witnessed an American storeowner who was calling a Vietnamese customer names because she was taking much of the storekeeper’s time. She felt sorry for the customer but she did not do anything to defend her or at least help her with her needs and this made her feel guilty. With such an experience, Grace says that people sho uld try to be more understanding and considerate about other races and cultures because sometimes, the color of one’s skin or the language one speaks is not after all what defines a person but his actions and thoughts. She then suggests that in order to understand the Vietnamese better, one should learn to speak their language if it is the easier way of communicating with them rather than wait

Fedex and UPS Essay Example for Free

Fedex and UPS Essay 1. Accounting Treatments Capital Lease -Lessee Initially, the lessee recognizes the asset under his property, plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also, initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of the entry should be lease liabilities, which is in fact, some kind of a loan. The lease liabilities should be split into current and noncurrent liabilities as some payments are made within 12 months while others are made after 12 month of the reporting date. Subsequently, there are two things we must take care of. First, we must depreciate the lease asset over the economic life, not over the lease term because that doesn’t necessarily need to be the same. The entry is to debit depreciation expense in profit or loss and credit the accumulated depreciation account. Secondly, we need to allocate the lease liability or minimum lease payments paid to the lessor into two parts; reduction of lease liability and finance charge or interest. IAS 17 requires the finance charge to be allocated so as to produce a constant periodic rate of interest (interest rate implicit in the lease) on the remaining balance sheet liability. (Refer to appendix A for journal entries Capital lease-Lessor The lessor is a finance provider, and therefore records lease receivables as the debit side of the entry. The lease receivable is the net investment in the lease, which is the total of minimum lease payments and unguaranteed residual value. Total of these two figures is gross investment in the lease and we need to discount it to present value using discount rate implicit in the lease and all this must be equal to fair value of the asset plus initial direct cost. The credit side to this entry is simply cash given out by the lessor. Subsequently, we have to split minimum lease payments received from the lessee between reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant periodic rate of return on the lessor’s net  investment in the lease.) (Refer to appendix A for journal entries) Operating Lease-Lessee In an operating lease, the lessee does not recognize any asset. The lease payments are recognized as rent expense in profit or loss on a straight-line basis. The journal entries would include a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal entries) Operating -lessor Lease payments received from the lessee are recognized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his financial statement and depreciates it in line with its fixed asset accounting policy. (Refer to appendix A for journal entries) Advantages of Operating Lease In an operating lease, the lessee is considered to be renting the equipment and thus the lease payment is recorded as rental expense. No assets or liabilities are recorded on the balance sheet (Off-balance sheet financing). This is beneficial for companies because it will result in a lower asset base, therefore creating a higher ROA. Operating lease will also display more desirable solvency ratios such as lower debt to equity. This off balance sheet method of recording will also produce better debt covenant ratios for the company to show its debt lenders. Moreover, some companies associate management bonuses to certain ratios such as return on capital, which would be more optimal looking if recorded under operating lease. Another major benefit of operating leases is the potential tax benefits. An operating lease may allow the company to deduct payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the in terest, as well as the cost of the depreciation. 2. Under current Financial Accounting Standards Board regulations, what business arrangements might FedEx have made in order to account for leases as operating leases rather than capital leases? An operating lease is usually coined as anything that is not classified as a finance lease.  Factors that an operating lease may include are: 1. If a lease does not significantly transfer all the risks and rewards, associated with ownership of an asset the lease 2. If the ownership of the asset is more likely to go back to lessor at the end of the term 3. The lessee does not have the option to buy the asset at a cost significantly below the fair value of the asset → ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly say how much is a major portion however ASPE states that 75% and above is a major portion. 5. If there is little or no risk to the lessee; all major risks are borne by the lessor. An example wo uld be cancellation costs. 6. The leased asset is of common nature; not specialized and can only be used by the lessee. 7. The present value of the total amount of minimum lease payments do not equal or is close to the fair value of the asset leased. Other Additional Criteria can be: 8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a secondary period at a â€Å"below the market† price Arrangements FedEx would have to make to disclose the operating lease would include disclosures about: the outstanding payments left for non-cancellable operating leases for the time periods: within one year within two to five years after more than five years the total future minimum sublease income for non-cancellable subleases the lease and sublease payments recognised in income for the period the contingent rent recognised as an expense  the general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. Any enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divided on a straight line basis to offset the  rental expense. 4. Lease Capitalization on Financial Variable and Ratios Unrecorded Lease Liability and Debt-to-Equity Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than capitalize them. It can be concluded that the impact of lease capitalization on the financial statements is far greater for FedEx than UPS, however both companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital structure of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not a llow FedEx to maintain a debt-equity ratio below 1, which would change shareholder’s view on the financial flexibility of the firm. If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be unfavourable to capitalize leases. Return on Asset The Return on Assets (ROA) is another key ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in efficiency and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest coverage ratio informs stakeholders of a company’s ability to pay back their interest. There is a significant drop of 17.26 in FedEx’s interest-coverage ratio and a drop of 9.2 in UPS’s interest coverage ratio. This means that a certain amount of profit is attributed to the fact that leases are not capitalized. In conclusion, it is clear from the variables and the ratios analyzed why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense,  is treated as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft: A Contract-Based Approach Development of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entity’s exposure to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility and the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A recurring criticism of this approach is that lessees are not required to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our opinion capitalizing leases provides stakeholders of a less aggressive view of a company’s financial statements. The contract based approach ensures th at companies recognise the right to use an asset along with the contractual liability on its balance sheet. Recognition and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease. With this new approach, a lessee would recognize assets and liabilities for leases with a maximum possible term of more than 12 months. Under this contract-based approach, the asset is taken on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessee’s right to use the underlying asset for the lease term. The right-of-use asset would include the initial measurement of the lease liability, any lease payments made at or before commencement date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into Type A and Type B leases. Type A Lease Recognition Leased assets other  than property (such as equipment and vehicles) would be classified as a Type A lease. However, if the following two conditions are met, the lease would be classified as a Type B: if the lease term is an insignificant portion of the asset’s economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability. The lease liability would be measured at the present value of the lease payments, measured at the rate charged by the lessor. If that rate cannot be immediately determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be parallel to the initial measurements of Type A assets. However, subsequent measurements would recognize a single lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combined figure would be calculated on a straight-line basis. Effect on Existing Operating Lease Existing operating leases must be appropriately treated based on the a ccounting standards for leases. Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is measured as a proportion of the lease liability. The proportion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrued lease payments. On the other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.

Postmodernism and the commodification of art :: essays research papers

Postmodern Methodology is Hypocrisy   Ã‚  Ã‚  Ã‚  Ã‚   â€Å"What is striking is precisely the degree of consensus in postmodernist discourse that there is no longer any possibility of consensus, the authoritative announcements of the disappearance of final authority and the promotion and recirculation of a total and comprehensive narrative of a cultural condition in which totality in no longer thinkable.† So there is a consensus that there is no consensus, an authority saying there is no final authority and a totalizing narrative that totality no longer exists. These three ideas could lead one to believe that postmodernism is hypocrisy. In a way, it has to be hypocritical. If a definition of postmodernism is the erosion of the six pillars of modernity but those six pillars still exist regardless of postmodernism that how does postmodernism exist? Postmodernism seems to have two completely separate trains of thought. The first train of thought is the idea of paralogy and disrupting the hegemony . The second train of thought is the idea of commodification. The two seem to have nothing to do with each other. On one hand, one could think that postmodernism is a good thing because it frees people’s thought processes. Postmodernism is the destruction of hegemony, opening up plurality, diversity, and heterogeneity. On the other hand, it commodifies culture and feeds into capitalism†¦though back over in the first hand it seems to be against capitalism because capitalism is hegemony. Why does postmodern thought try to disrupt the modern capitalist hegemony that it is also feeding into? Postmodernists can claim to argue against everything modern, but where does that actually get them? They use the claim that there are no patterns or archetypes as a paradigm for postmodernism, therefore defeating the purpose. Postmodernism seems to be a push for Lyotard’s idea of paralogy. We’ll define paralogy as â€Å"faulty or deliberately contradictory reasoning, designed to shift and transform the structures of reason itself.† It seems that postmodernists are argumentative to modernists in hopes of changing reality and power structures, but appear to create a new just as static reality and power structure in their places. This new reality becomes hegemony, becomes modern. So do postmodernists need to evolve to stay ahead of the ever-changing modernism that they help create? Is the purpose of postmodernism only to engage modernism in some sort of power struggle? This is, of course, only my own speculation. Culture is Commodified After an arduous analysis of the reading, class notes and discussions, the author of this paper has come up with the following summary: All the forces of media and cultural production are interrelated.

Level2 Unit3 Essay

Unit 4: Contribute to the support of positive environments for children and young people Describe what is meant by positive environment All learning and exploring is positive and nurturing. The environment needs to encourage children’s development. It’s how children feel positive and confident about their sense of self and their individual accomplishments. Their space needs to provide a balance of challenge, risk and safety. A positive environment should have expressive materials like paint, drawing materials, and dough or clay. The space should include open-ended materials that can be used in many different ways, so children can pretend, invent and create. Sensory experiences are also very nurturing and soothing for kids’ emotions. Water play, sand play, play dough, pouring materials – they all allow release of frustration. Construction materials, like building blocks, are also important and help develop a child’s fine and gross motor skills. The environment needs to be based on the whole child: socially, emotionally, cognitively, and physically. This approach looks at the environm ent as a whole through the child’s eye. Ask yourself, â€Å"Are there materials so that the child can express his feelings? Are the materials challenging enough? Are there opportunities for fine and gross motor development?† Here are some useful tips: * Organization – Can the child â€Å"read† the environment to make sense of it? Is the space clear or chaotic? Labels or pictures help the child keep the environment orderly, which fosters independence in the child. * Aesthetics – Is there colour, texture, soft materials? Not just primary colors. Having a wide range of colours and materials is more likely to appeal to children and will enable them to gain more intelligence about their world. * Adaptability – Can the space or materials move and change to reflect the child’s current development, interests? Creating a positive environment also means giving a child individual attention and respect by acknowledging the child. Acknowledgement is more than simply complimenting the child. An adult can complement a child by saying, â€Å"I love your art.† Acknowledgement, however, is when an adult takes notice of what a child has done, and says, â€Å"Look, you can do that now!† When creating a positive environment for the child make sure you have a safe and welcoming home. Make sure your house is child-proof in the kitchen, bathroom, and bedrooms. Keep a clean environment not only for health reasons, but also because staying clutter-free will help you from feeling overwhelmed. Play classical music to create a peaceful environment for both yourself and the baby. Identify regulatory requirements The requirements of legislation, regulation and codes of practice for safeguarding and protecting children relevant to the home country where the setting or service is located. The duty of all within the sector to safeguard children, including: The Children Act of 1989 and Children’s Bill of 2004’s aim is to simplify the laws that protect children and young people in the UK. Before these acts came into force there were many different pieces of legislation to protect children and it had become clear that they were not working for the best possible outcomes for children or young people. Bringing these two acts together has given a clear understanding to all who work with children what their duties are and how we should work together in the event of allegations of child abuse. It is the role of all members of staff to safeguard the children by ensuring that you follow your school’s health and safety policies and procedures such as recording accidents on accident for ms, asking parents about bruises, knowing the children well enough to recognise a change in their behaviour, completing on going observations, knowing who is collecting and dropping off the children. You must ensure that all members of staff are fully trained on correct procedures in safeguarding, appropriate and inappropriate behaviour and being aware of not putting themselves into a situation where their behaviour or actions could be misinterpreted; always ensuring that you are never alone with any children in your care. All adults must also be aware of their individual responsibilities to bring matters of concern to the attention of senior management. You can break confidentiality if you suspect a child is at risk and you must know the correct procedure to follow if you have a disclosure of abuse. Also by updating and amending if necessary, your policies and practices on current legislations on safeguarding children. Also by having an independent body (Ofsted) who can monitor you r standards and practices this will protect the children’s rights to be safe, to enjoy and achieve, be healthy and make a positive contribution to society. How to effectively care for skin, hair and teeth Hygiene is more than just being clean. It is defined as the many practices that help people be and stay healthy. Practicing good personal hygiene is smart for two reasons. First, it helps prevent people from catching and spreading illness and disease. Second, it helps people feel good about themselves and their bodies. Good hygiene includes thoroughly and regularly washing one’s body (especially hands), washing one’s hair, brushing and flossing teeth, and caring for gums. These grooming habits will reduce the threat of bacteria that constantly reside on the body. While a certain amount of bacteria are harmless, and even beneficial, to the body, a build-up of bacteria can harm a person’s health. As children grow older, their bodies go through a number of changes. While good hygiene is important for everyone at any age, it can require greater care at the onset of puberty. When puberty arrives (usually between the ages of eight and sixteen), it means the body is becoming sexually mature. Hormones, certain chemicals made by one’s bod y, produce both physical and emotional changes. It is the physical changes that require greater attention when it comes to hygiene. For a young girl or boy, this means taking more time and care cleaning one’s body, especially the sexual organs, dealing with acne, bad breath, and a stronger body odor, as well as doing more to prevent cavities and gum disease. Skin is the largest organ on the body. It has two layers: the thin outer layer is made up of dead skin cells that are constantly shed and replaced by new cells. The thick inner layer is made up of blood vessels, nerves, and hair follicles, which contain glands. The glands in the hair follicles produce an oily substance called sebum, which keeps the skin and hair from drying out. Daily washing will keep the skin on the face and other areas of the body clean by removing the dirt, oil, and dead cells before they can accumulate. Taking good care of the skin involves a few basic steps. Dermatologists recommend that a person wa sh the face two times a day with a mild soap or gentle cleanser. It is best to avoid washing too often, as the skin will become irritated and dry out. If too much of the skin’s natural oil is washed away, the skin may become very dry and begin to itch and flake. Because the skin’s natural process is interrupted, the skin may begin to produce more oil than usual, which can cause more breakouts. Dermatologists also recommend the following for clean, healthy skin: * Use lotions only if needed, and use ones that are oil-free and water-based. * Try to identify what irritates the skin; if it’s stress, try to reduce stress levels. * Leave pimples alone; picking, popping, or squeezing them will only make them worse. * Have only a dermatologist remove or extract pimples. * Try to avoid touching the face. * Keep hands clean by washing them often. * Try to stay out of the sun, and use a sunscreen every day during summer Just like skin, hair covers and protects the body. Hair is made up of tubes of keratin. Keratin is a tough protein produced by the body. Hair grows from roots in the skin, which are called follicles. Unlike the skin, which is a living organism, by the time a hair grows out of the follicle, it is already â€Å"dead.† At the bottom of the follicle is the sebaceous gland. There, sebum, an oily substance that lubricates the hair shaft, is made. Hair comes in a variety of types. Whether hair is curly, wavy, or straight depends upon the shape of the hair follicle. A flat follicle yields wavy hair while a round follicle produces straight hair. Very curly hair comes from oval-shaped follicles. As there are different types of hair, there are also different colours and different textures—thick or thin. Whatever kind of hair a person has, it is important that it be kept clean. This will help it look and smel l good and prevent the development of scalp problems. Taking good care of your teeth is one of the smartest investments a person can make in their health, helping to ensure that the teeth will remain strong, healthy, and white for a lifetime. While many advances have been made in dentistry and in replacing teeth, nothing can ever take the place of natural teeth. They are stronger than any artificial teeth a dental professional can make. This is why it is important to care for them properly. Dental problems can be prevented by regularly using a toothbrush and dental floss, the tools for good teeth. There are many important reasons to brush the teeth every day. Brushing removes the plaque (a sticky film of bacteria that grows around the teeth) that causes tooth decay, or cavities. Brushing also helps keep gums healthy and breath fresh. To make the most of brushing, a person should choose a soft-bristled toothbrush with a shape that suits one’s mouth and allows one to reach all of the teeth easily. Use a toothpaste with fluoride (a chemical compound that is added to toothpaste and drinking water to help prevent tooth decay), hold the toothbrush at a 45-degree angle against the gums, and brush back and forth in short movements. Make certain to brush the outer, inner, and chewing surfaces (or flat surfaces) of the teeth. Brushing the tongu e will help remove bacteria that can cause bad breath. Flossing between teeth is a very important habit to acquire. Ideally, flossing should be done every time the teeth are brushed. Using dental floss removes plaque that is caught between the teeth. This will help prevent both cavities and gum disease. When flossing, use a generous length of floss (about 18 inches or so). Wrap one end of the floss securely around one of the middle fingers. Hook the other end around the same finger on the opposite hand. Holding the floss tightly between the thumbs and forefingers, pull the floss gently between each tooth. Softly rub the floss against the side of each tooth. Some people have difficulty handling floss, but there are many types of interdental cleaners that accomplish the same thing as floss. These include different kinds of picks and dental sticks that can be found in a pharmacy. It may sound strange, but there is such a thing as brushing teeth too vigorously. Even though brushing is v ital to maintaining healthy teeth, it can be harmful if you are brushing improperly. The enamel that protects the outside of your teeth is hard but it can get worn. When enamel is worn, teeth are more prone to decay. Using gentle, short strokes when brushing helps ensure that teeth don’t get damaged. How a positive environment and routine meet emotional needs The environment plays a key role in supporting and extending children’s development and learning. Promoting a healthy self-concept and self-esteem in children is important to the academic and life success of the child. Self-concept and self-esteem are often used interchangeably though they have different meanings. Self-concept is the child’s perceptions of her strengths and weaknesses regarding a specific activity or talent. Self-esteem is based on how much she respects herself as a whole, and that concept includes overall happiness and satisfaction in life. Self-concept and self-esteem in children begins as infants. For instance, when a baby finally rolls over after dozens of attempts, it teaches her a â€Å"can-do† attitude. Self-esteem is important because it helps every part of a person’s life. If you have high self-esteem you will be more prepared to take on challenges, take on leadership roles and generally take risks. Believing in yourself gives you both the motivation and ability to do great things, and it is therefore extremely important that you help children develop their self-esteem. A child may not have a deep sense of self-confidence at a young age. A timid and shy child may need some encouragement to come out of her shell. With some subtle suggestions and consistent reinforcement you can help to nurture her self-confidence at an early age and foster high self-esteem in her as she grows. Having self-confidence and self-esteem will help your child be more apt to participate in class, take part in extra-curricular activities and be more social in general. Children who have high self-esteem think positively about themselves, and are able to deal with disappointment and failure better than children with low self-esteem. Scientists have found that children with low self-esteem are more likely than kids with high self-esteem to develop depression and substance abuse later in life. Children form opinions about their self-worth f rom watching the adults around them, especially their parents, when they are as young as a year old. Importance of balancing periods of physical activity with rest and quiet time. Physical activity must be balanced with work, especially in schools. Work balanced with play benefits all of society, and this is especially important for youngsters. Children become restless if their school day is not interlaced with periods of stretching, running, playing and other muscle and bone building exercises. As they are learning in their health classes, physical and mental exercising goes together. A well-nourished and wholesome body that is regularly gets physical exercise, will be more mentally alive and active. Consistent, predictable routines help young children understand the child care environment and feel secure. A regular routine enables children to reduce anxiety by knowing what is coming next. A well-planned routine will also help encourage children’s positive behaviour by meeting their basic needs for eating, sleeping, active and quiet play, time alone, and time with other children. Here are a few basic guidelines for setting up a consistent routine in your child: Plan based on children’s ages. Children of different ages need different types of schedules and routines. Infants respond best to individualized care, where they eat and sleep on their own biological schedules. Trying to get all infants to nap or eat at the same time is frustrating, both to the infant and the child care provider. Establish consistent times for eating and napping once children reach the toddler age. Children’s small stomachs and high energy levels need nutritious snacks and meals frequently. All children need to rest, even if they don’t sleep. Children whose basic needs are met will be less cranky and whiny. Balance active times with quiet times. Children are full of energy and don’t know how to slow down and rest. Planning your daily schedule so there are active play times and quiet play and rest will help children learn how to pace themselves. Balance group time with time to be alone. Children two years old and older need time to come together as a group, time to play with one or two friends, and some alone time. This teaches them the importance of community, the value of friendships, and respect for individual needs. Create a schedule that balances whole-group activities, small-group interaction, and child-directed free play. Keep routines consistent. Doing the same things in the same order helps children know what to expect in chi ld care. For example, toddlers may know that when the teacher says it’s lunchtime, they need to put away their toys, go wash their hands, sit down at their place at the table, and wait for the teacher to sit down. Most children who have been in child care for a while remember the basic routines and are less stressed when the routine is consistent. Basic nutritional requirements. Although children growth is slower than in infancy, school-aged children still have high nutritional needs but fairly small appetites. So it’s crucial all meals and snacks continue to be rich in nutrients and energy. The food choices children make during the crucial years of development can influence their future health risk and can also influence food habits in later life. A structured eating plan with regular meals and snacks is important to establish good eating habits. Ensure there’s also plenty of variety – burgers and chips are fine occasionally, but not for every meal. A limited number of foods make it difficult to obtain the full range of nutrients. Make sure children have a range of foods based on each of the main food groups. School dinners in England are subject to strict nutritional guidelines, and other rules cover school tuck shops and vending machines. Primary schools now have to stipulate the vitamin content of school meals, and secondary schools need to do so from 2009. The Scottish and Welsh governments are also developing legislation to tighten up on school dinner food choices. Encourage children to: * Always choose foods rich in protein, such as meat, poultry, fish, eggs, cheese or beans, but encourage them not to eat pies, pasties, sausages or burgers every day as these are very high in fat * Choose at least one starchy food – bread, jacket potatoes, boiled potatoes, rice or pasta * Eat at least one portion of vegetables – raw, cooked alone, or as part of a salad How to establish different dietary requirements School lunch menus are designed for the majority of the school population, so some pupils with special dietary needs may need to be catered for individually. It is up to the school to decide whether this is feasible, although every effort should be made to cater for all pupils’ needs. Schools are not required by law to cater for children with special dietary needs but they are encouraged to do so. Schools should develop a policy and procedure to ensure that a request for a special diet is handled in an efficient and appropriate way. It is good practice for these requirements to be written into any contracts that are developed with caterers. Catering providers and local authorities may already have policies and procedures in place. The School Food Regulations (2007) require that all food and drink provided in local authority maintained primary, secondary, special schools and pupil referral units must meet the final food-based and nutrient-based standards for school lunches and the food-based standards for school food other than lunches. The Regulations do not specify that schools must provide a daily vegetarian option; however, schools must assess the dietary needs of their population, and make every effort to cater for all pupils’ needs in order to provide a popular and viable service. Special schools were required to comply with the final food-based and nutrient-based standards for school lunches by September 2009. This includes special schools with primary aged pupils, and special schools with secondary aged pupils. The School Food Regulations (2007) state that where a special school provides both primary and secondary education, a school lunch provided to a junior pupil must comply with the requirements for primary schools; and a school lunch provided to a senior pupil must comply with the requirements for secondary schools. There is no exemption for pupils following medically prescribed diets, and food provided to pupils following medically prescribed diets should be included in the calculation of the nutrient content of an average school lunch. The nutrient-based standards apply to lunch provision for the school as a whole, rather than consumption by individual pupils. Therefore, it is possible for schools to meet the standards whilst also providing different options (as necessary) for individual children with special dietary requirements. Basic food safety If you can help kids understand why it’s necessary to wash their hands, they’re more likely to remember to put it into practice. Food hygiene is all about preventing the spread of bacteria that can cause disease. Bacteria are living organisms just like you and me. The fact that you can’t see them doesn’t mean that they can’t cause problems. How we store food is very important in the fight against bacteria. Many of the foods we buy have recommendations for storage on their labels but there are some basic rules. * Keep chilled food in the fridge with raw meats at the bottom (this prevents any blood that escapes from the meat dropping onto other food and contaminating it). * Keep frozen food in the freezer and don’t re-freeze defrosted food. * Don’t leave food out uncovered. * Allow hot food to cool before putting in the fridge as hot food will raise the temperature in the fridge. Handling Food * ALWAYS WASH YOUR HANDS BEFORE TOUCHING FOOD! This is even more important if you’ve just been to the toilet or have earth on your hands. * You shouldn’t really wash your hands in the same sink that you do dishes in. * Wash your hands with soap and make sure that you scrub them all over – don’t just dip your fingers under a tap! * Wash your hands frequently while cooking especially after touching raw meat. * Use different chopping boards for meat and vegetables. Having a selection of different coloured boards makes this easier. * Scrub the chopping boards thoroughly after use. Hard plastic ones are best. Cooking * Before starting to cook, make sure you are wearing an apron, have hair tied back, and have short sleeves or rolled up sleeves that can’t catch in anything. * Don’t sneeze or cough over the food! Turn away, and wash your hands afterwards. * Don’t play with your hair or nose! Wash your hands after touching either. * Any cuts or scratches should be covered with a plaster To kill bacteria: * Make sure fish and meat are thoroughly cooked. * Eggs for young children, who are especially vulnerable, should be cooked until the yolk is hard.

An Occurrence at Owl Creek Essay

The wind made in the tree’s branches the music olian harps. † Ambrose Bierce uses allusions and imagery to create a sense of wonderment and mysteriousness for first-time readers of his historical fiction story An Occurrence at Owl Creek Bridge. Within this short story, a man named Peyton Farquhar is being hung from Owl Creek Bridge for trespassing into Union territory during the civil war. As he is dropped the rope breaks and he makes his escape after dropping into the river below. After swimming through gunfire and a vortex, traversing through an endless forest, and suffering thirst and weariness, Farquhar finally reaches his home. Just as he is greeted by his wife, Farquhar’s world ends as his neck breaks and his body is hanging from the bridge. The sudden conclusion reveals the past events, starting from the rope breaking, was all a hallucination. While the ending shocks many first-time readers, second-time readers may recognize numerous instances of foreshadowing implemented into the figurative language used to create emotion. In order to embed this foreshadowing, Bierce creates certain events in the hallucination that correspond with events outside of the hallucination. Furthermore, he adds conspicuous allusions to Greek mythology. Lastly, Bierce formulates a very unnatural and vague setting around Peyton Farquhar as he is hallucinating. Veteran readers will notice these three key components of foreshadowing. â€Å"Suddenly he felt himself†¦ spinning like a top† is an example of foreshadowing found in hallucination events. In the hallucination, Farquhar is spinning around in the vortex of water. In the actual events, he is spinning as he is dropping from the plank. Other examples of this style of foreshadowing exist in the story. â€Å"†¦ e could no longer close them [his eyes]† Conscious of the ending, veteran readers will view this quote as a sign that his neck is being constricted in real life due to the rope around his neck. Lastly, â€Å"He could no longer feel the roadway beneath his feet. † shows that Farquhar is in midair, and close to his death. Readers of An Occurrence at Owl Creek Bridge may at first conside r these texts as an emphasis on the weariness of the doomed man. However, these double as premonition for the sudden conclusion. Allusions to a largely known fundament of Greek mythology, Hades, is tilized to further foreshadow the closure of the story. â€Å"The road was as wide and straight as a city street. No fields bordered it, no dwelling anywhere. † this quote is a metaphorical reference comparing the scene in the Farquhar’s mind to the River Styx in Hades. The small instance of the word â€Å"fields† may refer to the Fields of Asphodel, also found in Hades of Greek myth. â€Å"Not so much as the barking of a dog suggested human habitation. † This quote from the story is an allusion to Cerberus, the three-headed dog of the Underworld. These particular citations all refer to Hades, which is broadly used as a symbol for death. Lastly, Bierce makes use of a strange and vague setting to give readers a feeling of mysteriousness and apprehension. This setting, found towards the concluding paragraphs of the story, also heralding Farquhar’s death. â€Å"He distinctly heard whispers in an unknown tongue†¦ † suggests paranormal entities envisioned around him. In this same setting, the â€Å"black† trees on both sides of the road formed â€Å"a straight wall†, creating a dark and morbid mood with the black trees and the â€Å"formal† configuration of the trees. This bleak setting foreshadows death and instigates a feeling of eeriness. Rereading An Occurrence at Owl Creek Bridge with familiarity on the story can yield and uncover a myriad of clever and subtle foreshadowing the astounding denouement. Much of the foreshadowing is combined with plot elements, such as setting, suspenseful climax, and figurative language. Ambrose Bierce used the described techniques to contribute to the inconspicuous foreshadowing of the ending, and thus, recreated the meanings of his written words.