Under IFRSs IAS 37‚ a provision is recognized for a legal or constructive obligation arising from a past event‚ if there is a probable (more likely than not) outflow of resources and the amount can be estimated reliably (IAS 37.14). In contrast‚ according to FASB ASC 450-20-25-2‚ a contingency (provision) is recognized if it is probable (likely) that a liability has been incurred and the amount is reasonably estimated. Scenario 1 (1) Under IFRSs: According to IAS 37.22‚ the contamination of the
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Section sign off: Section 1 – Understand the key principles of developing positive relationships with children and young people 1.1 Explain why effective communication is important in developing relationships with C&YP. 1.2 Explain the principles of relationship building with C‚ YP & adults. 1.3 Explain why different social‚ professional and cultural contexts may affect relationships and the way people communicate Section 2 – Understanding how to communicate with C‚ YP & adults 2.1 Explain the
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Safeguarding the welfare of children and young people. By Kimberley Morgan. The United Nations convention on the rights of the child (1989) Built on varied legal systems and cultural traditions‚ the convention is a set of non-negotiable standards and obligations. These basic standards are the minimum requirements that should be respected by all governments. They are founded on respect for the dignity and worth of each individual‚ regardless of race‚ colour‚ gender‚ language‚ religion‚ opinions
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such a concept and act their life accordingly? Children at a young age unconsciously begin to assimilate to the ethics that are presented to them in various occasions; whether it is parents‚ friends‚ teachers‚ or whoever‚ ethics are divulging between person to person. Right from an early age‚ humans begin to watch techniques and other characteristics of others in order to copy it in their own way. One of the major characteristics that young children learn from those around them would be ethics‚
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Running Head: Sharing Literature Sharing Literature with Young Children Vanessa Rayburn September 4‚ 2011 Sharing Literature Having the opportunity to share wonderful books with children is the single-most important reason I began my career in early childhood. Among my fondest childhood memories is being read to by my father. He instilled in me a love for books of all kinds‚ especially picture books‚ which I found to be magical. Reading was relaxing and enjoyable‚ as well as exciting
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Books Concept Books Concept books can have valuable impact with young children. Carlson explained that “a concept book‚ which usually does not contain plot‚ characters‚ or dialogue‚ is really a young child’s first informational picture book” (n.d.‚ pg 2). Early childhood teachers can use these books as visual tools to introduce students to different colors‚ shapes‚ numbers‚ and alphabet letters. Young children learn from experiences by engaging in their environment and using books for
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Support Children and Young People’s Health and Safety 208 Outcome 1 Know the legislative and policy framework for health and safety 1.1 Describe how current health and safety legislation; policies and procedures are implemented in the setting. Any policy or procedure‚ which defines or relates to the health and safety of all individuals in a school‚ is written in compliance with the Health and Safety at work Act 1974 as this is the legislation and by law must be abided by. Legislation Legislations
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1. Understand the principle of developing positive relationship with children‚ young people and adults. 1.1 Communication is very important in our relationship with others because we transmit our knowledge‚ professionalism‚ feeling and expectation. In school communication is essential because it links staff‚ parents and children. Communication with children or young person’s generates knowledge‚ trust and sense of belonging that will lead to better achievements. A good communicator is also a good
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of Lifestyle for Young People Name Course Professor Date Changes of Lifestyle for Young People Introduction There have been massive changes in lifestyle of young people a century ago and the life of teenagers today. Most of the changes are remarkable and dramatic. Nowadays‚ there are fresh forms of media like the internet and television. Family makeup and emphasis on values today are nothing in comparison to what they were a hundred years ago (Weil‚ 1997). The young people’s objectives
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I have chosen the topic “The society’s demands - the young people”‚ since I have personal interest in it. Furthermore‚ I do think that the society is making more and more high demands to young people. You have to write about yourself already in fourth grade about possible future education. In the schooltime‚ there are held many meetings with schoolteacher‚ where they are talking about the child – does it function in the technical AND the social part? It’s no longer enough to read‚ reckon and write
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