Evaluation Of The Curriculum Documents - 837 Words

Throughout the reading of the curriculum documents the thing that stood out the most was not the units and lessons themselves, but the procedures that my classmates shared of how they run their classrooms. Many of the procedures I had heard of before, but had never tried because I didn’t know how they would work in an art classroom. Seeing how other teachers are able to use warm-up activities, the release of teacher control in the use of station, and seeing assessment through the scope of another teacher has inspired me to change how I do these things. One thing that stood out was how Kara Litchfield (2015) starts her lessons with a â€Å"Do Now! Warm-Up† activities. These activities help students get into an art mindset after being in other classes. Using these warm-up activities gives students â€Å"positive stimulation by the teacher so as to express their own ideas† in a short amount of time (Steers, 2007, p. 144). Through these activities students will also will be reminded what they have been working on in previous art classes, saving time on reintroducing information by having the students do a quick activity before class starts to get busy. These warm-up also get the students in the room and engaged quickly so they have little time to be off task not thinking about art. Using these warm-up activities Kara Litchfield is using the time given to her in the fullest possible way. Another part of Kara Litchfield (2015) curriculum document that stood out to me was her use ofShow MoreRelatedEvaluation Project Background Of Physical Education Essay1298 Words   |  6 PagesEvaluation Project Background While the term physical literacy is gaining attention in the US as a goal for physical education (PE), physical literacy (PL) has been used within physical education in other countries such as Europe, Canada, Australia, and New Zealand. The internationally accepted definition of PL is â€Å"the motivation, confidence, physical competence, knowledge and understanding to value and take responsibility for engagement in physical activities for life† (Whitehead, 2013). The conceptionRead MoreCase Study Of PEPTALC Needs1085 Words   |  5 PagesAssessment Form and emails to Simulation Center AC within 48 hours prior to a session 3. Processing of PEPTALC Needs Assessment Form: a. Simulation Center AC to place in PEPTALC folder by date and patient last name (Folder: S:\PATCARE\SIMULATION CENTER\Curriculum\Courses Approved\PePTalc\Needs Assessment Forms) b. If translation services are needed, the Simulation Center AC will call TCH Translation Services at 4-5200 for scheduling (request Esther if possible) 4. Day of Course Set UP: a. Simulation TS toRead MoreA.Identify An Area Of Need For Professional Development1404 Words   |  6 Pagesschool site. An area of need at Napavine Jr. Sr. High School is the curriculum adoption process. Two years ago, I worked with the English department to adopt the curriculum for grades 6-12. At that time, there was no guidance and no set procedure. Several months ago, the building principal asked me to be the lead for the K-12 music department’s curriculum adoption. I am not a music teacher and I have no experience in music curriculum. I realized that we needed a plan in place so that teachers wouldRead MoreEssay on Building an Effective School1252 Words   |  6 Pagesstandards and guidelines aligned to leadership standards from the National Association of Elementary School Principal (NAESP) (www.naesp.org) an ILIAD partner. The unstructured interview analysis will describe leadership styles and roles, curriculum development, and evaluation methods. Leadership Styles The strength of the school is shown through the school capacity, achievements, and instructional values. Instructional plans can include collaboration of the lesson plans and activities to promote innovativeRead MoreMath in Special Education Essay948 Words   |  4 PagesTeachers of Mathematics released a groundbreaking document, the Curriculum and Evaluation Standards for School Mathematics (Burris 2012). This completely changed the standards for mathematics in schools. These standards advocate methods that emphasized mathematical power: conceptual understanding, problem solving, reasoning, connection building, communication, and self-confidence developing (Wilson). There were numerous changes, including 13 curriculum standards that were set to address both contentRead MoreLearning in a Culture of Change Essay1010 Words   |  5 PagesThe school curriculum models should have essential components, which must be in place to guide instruction. With accountability looming and add itional demands, such as concurrent curriculum development and curricular innovation, the design can create great teaching and learning. The one room schoolhouse was easier to decide what to teach. According to Thorndike (1910), educational aims are clearer using psychology ideas such as culture or discipline, knowledge or skills which contributes a betterRead MoreThe Common Core State Standards930 Words   |  4 Pageswithin my school environment. Based on the information in Issues in K-12 Education Case Study Document 5, there are numerous issues concerning CCSS that a principal must consider for their school to be successful. These issues include: federal jurisdiction over curricula, the time allotted for implementation of federal standards, the impact of test results on professional development and teacher evaluations, and the possible elimination of other essential educational resources when implementing standardsRead MoreOur School Vision States And Identifies What Type Of School We Hope1170 Words   |  5 Pagesassessment data is considered to be information to guide reflection about the effectiveness of teaching and what needs to happen next.† (Timperley, 2009) This is certainly our challenge as a school. We identified that data needs to provide teachers with curriculum relevant information that informs teaching and learning rather than a reflection of the capability of students. Teachers need time, knowledge and conversations to unpack data to make adjustments to practice. They also need to develop their pedagogicalRead MoreCurriculum implementation1345 Words   |  6 Pagesï » ¿Curriculum implementation entails putting into practice the officially prescribed courses of study, syllabuses and subjects. The process involves helping the learner acquire knowledge or experience. Curriculum implementation cannot take place without the learner. The learner is therefore the central figure in the curriculum implementation process. Implementation t akes place as the learner acquires the planned or intended experiences, knowledge, skills, ideas and attitudes that are aimed at enablingRead MoreInstructional Technology Specialist For Cedarburg School District1603 Words   |  7 PagesCurriculum development refers to a process of critical questioning used in framing the activities of teaching and learning in schools. The process of developing a curriculum translates broader statements of intent in actual plans and actions. Curriculum development involves designing and developing integrated plans for teaching and learning, implementation, and the evaluation of the plants if they achieve learning objectives. Accordingly, the intention of curriculum development is to align the planned

Why School Uniforms Should Be Required. - 727 Words

This is an everlasting debate that whether school uniforms should be worn or casual clothing is as good. And like most of the popular debate in the world it has no concrete answer, it totally depends on a person’s beliefs actually. For some it is a benefit for others a disadvantage. I believe public schools should require students to wear uniforms. First wearing school uniforms promotes good discipline. Second it reduces distractions. Thirdly it is a far less expensive to buy school uniforms than many other clothes. First off school uniforms should be required because they promote good discipline. As well as school uniforms would reduce arguments over fashionable clothing. I have realized that children invariably tease those who do†¦show more content†¦They are becoming far less expensive than many other clothes. Schools argue that school uniforms are economical, especially compared to designer clothing, and parents agree given school uniform durability. They say scho ol uniforms last longer because they are made for repeated wash and wear. Parents can get used school uniforms at discount prices, or just use them as hand-me-downs between siblings. When school districts begin to discuss the idea of school uniforms, parentsShow MoreRelatedWhy School Uniforms Should Be Required1333 Words   |  6 Pages The Need for School Uniforms School is a place to learn, grow and acquire the necessary fundamentals to become a productive adult in society. I believe school uniformity create an environment where kids can learn and focus on their education. School uniforms should be required in grades pre-kindergarten to twelfth grade. I recognize that school uniforms create structure and discipline, equality and a sense of belonging amongst each other, and lastly school uniforms are cost effective. There haveRead MoreStudents Should Be Required to Wear Uniforms801 Words   |  4 Pages 2013 All Students Should Be Required To Wear Uniforms Dress code has always been a problem in schools because students often times don’t adhere to the rules on what they can and cannot wear to school. While clothing is a minor issue when it comes to education; wearing uniforms does seem to improve an educational environment. Are school uniforms good or bad? There are many reasons why students should be required to wear uniforms. Students should be required to wear uniforms because it creates anRead MoreSchool Uniforms: A Bad Idea Essay1247 Words   |  5 Pageshigh schools in the United States is parents and their children against the enforcement of their school’s uniform policy. More schools have been adopting uniform policies within the past decade. Rules contained in the policy that are implemented range from wearing certain types of tops (shirts) in specified colors to students being required to tuck in their shirts. In the past, uniforms were exclusively for students who attended private schools because they were â€Å"well-off†, but now uniforms areRead MoreWhy School Uniforms And Low Income Areas1512 Words   |  7 Pages Why are required school uniforms always discussed in low income areas vs. medium or high income areas? The fact that required uniforms are well established in low income areas.The question is why are required uniforms so popular in low income areas?Will require school uniforms in low income areas in Chicago drive students to become more successful? It seems that there are no reasons for middle/higher income areas to implement these required policies since there are a lower percent of â€Å"at risk† studentRead MoreThe Pros and Cons of Wearing School Uniform1523 Words   |  6 PagesScientific research shows that school uniforms make the student appear smarter and more well-behaved, according to Behling (1994). In the experimental study, Behling found that when students wore uniforms, they were perceived in a more positive light by both their peers and by t eachers too. The research is based on the theory of person perception. Person perception theory suggests that a persons clothing and appearance lead to the formation of first impressions, and those first impressions can lastRead MorePersuasive Against School Uniforms716 Words   |  3 Pagesyou think school uniforms will help your child not become bullied? Well, you’re wrong. Studies are showing that school uniforms are beginning to cause bullying instead of preventing it. School uniforms are becoming a bigger and bigger problem in today’s society. They are very expensive, they do not allow students to express themselves, and they are not helpful for students to try and find out who they are. On average parents will pay close to $300 per child every year for school uniforms. StudentsRead MoreSchool Uniforms : A Veil Of Creativity1615 Words   |  7 PagesEnglish III Honors 12 November 2015 School Uniforms : A Veil of Creativity Although the uniform requirement has just been recently imposed, uniforms have been in existence for several centuries now. The first documented usage of a ‘standard’ garment in education was in 1222, where students were required to wear a â€Å"cappa clausa† or a robe-like outfit. School uniforms make schools a less happier place. School uniforms restricts self expression. Having required uniforms in a school’s curriculum negativelyRead MoreThe Fashion Industry1447 Words   |  6 Pagesdecorative cities but also into the lives and environments of public schools and their students. The insertion of so called â€Å"fashion† into the public school environment can be taken either as noble or corrupt; however in this case, there is nothing spectacular about the so called â€Å"fashion† and or â€Å"self-representation† that students are claiming to be wearing in today’s society. Not only has the non-uniform policies at public schoo ls aloud students to wear pretty much whatever they want, with some exceptionsRead MoreThe Importance Of Uniforms In Schools813 Words   |  4 PagesStudents from schools with a uniform policy say that uniforms have affected the way they feel about themselves in an unsatisfactory way. Uniforms are proven to slow down the transition into becoming an adult because students are not used to choosing their own clothing. Wearing a uniform opens an opportunity for students to judge each other’s bodies based on how they look and it creates room for drama and bullying. The uniforms can also obstruct a student from expressing themselves. Schools should not requireRead MoreSchool Uniforms Essay867 Words   |  4 PagesHigh schools that require students to wear school uniforms can be found around the world and have even been proven to function better than some schools that don’t require their students to wear uniforms. If Smackover High School required their student body to wear uniforms, it would come with quite a few benefits for the students, teachers, and parents. My view is that SHS should issue school uniforms. One perk to uniforms is that the cost of school uniforms would be less than if parents had to

The Fight Against 3rd Nonfiction Essay Samples

The Fight Against 3rd Nonfiction Essay Samples The Ultimate 3rd Nonfiction Essay Samples Trick As you do, make notes on whatever looks like a very good idea. The major idea can become your title too. Describe how you believe you've matured in the past calendar year. Write about a unique birthday. Creative non-fiction is exactly the same. Consider what your favourite holiday means to you. While it's true that any truth, event, situation or person can be become a wonderful bit of writing, with creative non-fiction it is particularly essential that the subject matter is something which inspires and interests you. Where the whole dialogue is known, from a trial transcript for instance, there's absolutely no demand for imagination. Body regardless of what kind of essay you write, you're going to be telling some sort of story. On the flip side, in case you made a very good choice, focus on what influenced you to make that decision and the way it has changed you. The 5-Minute Rule for 3rd Nonfiction Essay Samples For others, you understand which experience you wish to record and will need to choose which type is the very best fit. It is vital to receive an ideal balance between resting and writing. Make certain you give clear explanations of the things on your list too. Just place your order to acquire an expert help anytime you want. Using 3rd Nonfiction Essay Samples The goal that you want to achieve in your life. B. Pick a specific time of day and a specific window. Narrate exactly the same from your life. If you wish to go personal and select a relative, remember to get a memorable and distinctive reason. The facts of the story has to be injected with life and colour, and this will always be simpler to do if you're starting from an area of passion. Normally, it requires 66 days in front of a new behavior gets automatic. Start with explaining the moment's significance and your urge to experience that, then describe your private connection to it. What Needs to be Done About 3rd Nonfiction Essay Samples Before It's Too Late Some must be false and, thus, there's an intrinsic element of fiction to this sort of true crime, no matter the style in which it is written. If you would like to compose a slice of fiction, imagine someone who's the complete opposite of how you see yourself, and put him or her in that exact chair. If you select the latter, you can have a humor piece on your hands. Every sheet of writing has value. Each piece can only be as long because you can write within the duration of the song. The aim of the reconstructed conversation is to add more detail and supply insight. Now write a string of scenes depicting those moments. Take out two parts of paper. 3rd Nonfiction Essay Samples: the Ultimate Convenience! You find the facts a bit more softly. Biographies are factual accounts of somebody's life. 3rd Nonfiction Essay Samples Options Las Grutas was among the biggest cave systems on the planet. Go on a walk around a place you understand well, perhaps it's your house, your neighborhood, or a particular park or building. Don't be worried if the subject's small in comparison to world events. You simply have to realize the way that it sounds to other people and the way the full flow goes. There was a mixture of complex and simple habits people were attempting to incorporate in their everyday routine. In terms of the process of creating the album, states Q-Tip, it was exciting. Describe the experience in one, vivid scene. It may be helpful to find an essay visually. Essays are sometimes not linear, nor do they always stick to the exact template. Personal essays must acquire personal. Narrative essays serve a wide array of purposes. Below, locate a number of exercises to help you begin writing original and imaginative true stories. Selecting the topic for your essay could be the hardest part. These themes are just a few. If you're in a position to, do keep in contact with your school. Describe a number of the new responsibilities you will have when you enter middle school. High school can be very hard. Describe several matters you would search for in your ideal high school. Then it's possible to employ the best writers of students assignment assist and leave all of your stress on them. Tell us a topic you have changed your head on in the last three years. Define the expression time management and describe ways you can take advantage of it in middle school. Make certain you connect the significance of the activity to a particular experience or story to provide the essay direction.

The Impacts Of Employee Profiles In The Human Resource...

For the past decade, there have been tremendous changes in the employee profiles such as the experience, turnover, performance, and attendance among other analytics. The employee profile has been rapidly changing, and employers have had to relook into their considerations. This rapid change in the nature of employees could probably have been brought about by factors such as advancement in technology which has taken up some jobs; changing lifestyles and globalization. There has been a significant decrease in the number of permanent jobs as more employees seek to be independent and work on short term contracts. Globalization has also been a factor that has greatly transformed the operations in the human resource sector. To start with, the†¦show more content†¦The employees have been showing striking deviations on this metrics. When it comes to employee turnover, the past decade has registered high numbers of employee’s turnover. It has not been easy for organizations to retain its workers for more than ten years. This is because employees have been seeking a satisfying job that fits their skill set, experience and passion. Employees have been more in touch with their personal interests and thus trying to link them to their career goals. This has seen a generation of employees that has high turnover and preference for jobs that fit their skill set. The turnover decisions have been based on the fact that employees have changed in their interests. The attendance of the employees has also been declining over the period. There has been a preference for flexible job schedule. The employers that have been able to recognize the need for flexible work shifts have been successful in their huma n resource management in the last decade. Employee performance is something that has been attained by employers who were swift in acknowledging employees changing needs. The employees have been recording a high performance when linked to jobs that have satisfaction for their personal life. The performance has also been exemplary in the organizations that have had a strike balance between the work and life aspects of the job. The introductionShow MoreRelatedUnit 16 Assignment 1 P11129 Words   |  5 PagesThe internal factors to be considered when planning the human resource requirements for an organisation are the internal planning force, demands for products/services, technological change, skill requirements, workforce profiles (age, gender, ethnicity, ability) and new markets. Internal planning factors are within the business to help the organisation change to cope with new methods of work or new demands; it may be the business is being introduced to new technology or new product lines. Also itRead MoreUnit 16 - P1M11363 Words   |  6 PagesSubject: Human Resources Management Introduction: Morrison’s PLC is one of the largest food retailers in UK. It has changed a lot over the last 8-10 years. Thanks to HR guidance it has improved all his sections and departments. To maintain this growth Morrison’s has to offer new services and products by using new selling strategies. To improve Morrison’s performance the HR changed the internal and external factors. Internal factors that HR has changed: Organisational needs and skills requirements:Read MoreMicrosofts Human Resource Management Strategy679 Words   |  3 Pagesï » ¿Microsoft CORPORATION HUMAN RESOURCE MANAGEMENT STRATEGY EXECUTIVE SUMMARY The Company Profile: Microsoft Corporation Importance of Strategic Human Resource Management Talent Management Strategies Compensation and benefit packages for employees Policies and practices for Labor relations management Comparison with the Competitors Conclusion OBJECTIVES OF THE HRM STRATEGY To design effective talent management strategies; including recruitment and selection, motivation and retention, performanceRead MoreEvolving Future of Human Resource Management Essay953 Words   |  4 Pagesï » ¿ Evolving future of human resource practice Research Analysis Paper As newer generations begin to fill management roles at companies, evolving HR practices are positioning HR professionals on the pulse of industry trends–helping them to focus on the idea that employee performance is part of an ongoing evaluation. This evaluation, many experts argue, should be focused on the future and on inspiring people towards demonstrating new ways of attaining goals set by the company. HR consultantsRead Moreidentifying the internal and external factors in human resource planning1441 Words   |  6 PagesP1- Identifying the internal and external factors in human resource planning. In this report I will describe the internal and external factors to consider when planning the human resource requirements of an organisation. Human resource planning is looking at the current workforce skills and motivation techniques that are needed to compare with what is needed in the future. Businesses need to take account on both inside and outside the business and the skills that are needed with in business toRead MoreReasons Human Resource Manager Is Very Important to All Subordinates Including All Managers1215 Words   |  5 Pagesemploys. Staffing and human resource management decisions and methods are critical to ensuring that the organization hires and keeps the right personnel. This involves integrating the vision of the organisation with the human resource management policies. The four key roles for the Human resource manager in an organisation can be identifies as follows; I. Strategic partner II. Administrative expert III. Employee champion IV. Change agent Strategic manager: Human resource managers are part ofRead MoreHuman Resources : Human Resource Professionals1709 Words   |  7 PagesHuman resource professionals use several different methods to make sure that they have the best employees they can possibly have, as well as attain new ones. Human resources is a job all about the people that one works with. It is a job that keeps people safe, makes sure one’s rights are protected, helps generate a profit through the type of employees one hires, and a job that strives to give employees every opportunity to succeed. The hospitality industry is one which people are the main ingredientRead MoreThe Management Of Talent Management1393 Words   |  6 Pagesoffer industry-specific solutions to address unique requirements in healthcare, professional services, Manufacturing, Financial Services, Education, Public Sector and Hospitality. They appear to have end-to-end, fully integrated applications designed to support employee performan ce. They have excellent customer service reviews with their website claiming to answer 95% support calls within 60 seconds. Features: Halogen Succession: †¢ Group diverse skills and competencies into skill profiles for talentRead MoreThe Aerospace Industry And Manufacturers Essay1605 Words   |  7 PagesThe aerospace industry is required to traverse the fluctuating conditions of multifaceted global economic system, and must position themselves globally to attract and sustain the personnel that will be essential in the industries quest to be a successful the aerospace manufacturing. As this paper will show, the aerospace industry and manufacturers will be presented with, and face issues from the future workforce as well as from shifting processes of the work in this evolving competitive global marketRead MoreCase Study Pay Decisions At Performance Sports1042 Words   |  5 Pagesdifficult† according to Ken Abosh who is the partner of broad-based compensation marketing, strategy and development leader at global human resources consultancy for Aon Hewitt. They also listed factors that should be considered before setting salaries such as skill profile be specific about the skills for the job to be filled, the importance of the role, supply and demand, industry, information and importance (2014). Other Factors Perkins along with George Balkin’s the assistant manager should consider

Mendus unconditional love Free Essays

â€Å"l promise to love you unconditionally, to support you in your goals, to honor and respect you. † That is a line from a traditional wedding vow that two people who love each other say on their wedding day. Susan Emends believes that a marriage vow Is â€Å"a present intention to do something permanently, where that is distinct from having a permanent intention. We will write a custom essay sample on Mendus unconditional love or any similar topic only for you Order Now † (Emends, p. 238) Emends believes that marriage vows are unconditional, she doesn’t think that marriage Is unconditional however. She doesn’t think marriage is unconditional because It can end In divorce. People say they fall out of love, cheat, or think their significant other changed. Emends says that If you think that a person has changed and that makes you â€Å"fall out of love† then you never truly loved them. She also thinks that once you make the commitment In marriage vows, you should remain married even If you feel Like you fell out of love. One reason that Emends believes marriage vows are unconditional Is because there Is no time limit on it. When you get married you do not decide that after so many ears you are going to get divorced, instead you plan to be happily in love for the rest of your lives. Throughout our lives we change and mature and because of the vow you made to be together forever, there will be change. If your significant other changes you should remain married because you love each other. Another reason Emends believes marriage vows are unconditional is because you do not make â€Å"terms and conditions†. When you marry someone and promise to love and honor you do not say â€Å"so long as you don’t.. (Emends, p. 238) When you love someone you love them for who they are, you wouldn’t tell them â€Å"l will love you if you.. – If there were conditions then we would not be able to distinguish the difference between â€Å"respect or admiration for the principles of another and the sort of unconditional commitment to him which the marriage vow involves. (Emends, p. 238) Loving someone is an honorable and cherish able thing. When you love someone you just want to spend time with them and not tell them who to be. If there s any question whether you love your significant other or like characteristics about then you will begin to make conditions and if that h appens you should not marry one another. Emends unconditional love By Madison each other say on their wedding day. Susan Emends believes that a marriage vow is vows are unconditional, she doesn’t think that marriage is unconditional however. She doesn’t think marriage is unconditional because it can end in divorce. People say if you think that a person has changed and that makes you â€Å"fall out of love† then you ever truly loved them. She also thinks that once you make the commitment in marriage vows, you should remain married even if you feel like you fell out of love. One reason that Emends believes marriage vows are unconditional is because there is no time limit on it. When you get married you do not decide that after so many you.. † If there were conditions then we would not be able to distinguish the someone you Just want to spend time with them and not tell them who to be. If there How to cite Mendus unconditional love, Papers

Accounting Standard Conceptual Framework

Question: Discuss about the case study Accounting Standard for Conceptual Framework. Answer: Introduction Conceptual framework is used by Australian Accounting Standard Board to develop and evaluate accounting standard. Australian accounting standards are applicable to all the entities that are required to prepare financial reports under Corporations Act 2001. Many Australian accounting standard requirements are specific in nature that is they are applicable only to few specific Australian entities. Such requirement may require additional disclosure or may require reporting on regulatoryor other issues. Many entities in Australia are required to follow Australian accounting standard in preparing their financial statement as per Corporation Act 2001. Compliance with the conceptual framework and AASB standards in financial reporting AGL Energy Limited Conceptual framework deals with essential financial reporting issues like objective of financial statement, the users of the financial statement, the things that enhance the use of the financial statements. It also set out the rules and concept to recognize and measure these basics in the financial reporting. (AGL, 2015) It can be clearly seen in the annual report of AGL Energy that all the Australian Accounting Standards have been adhered to while preparing the financial statement and also the company has complied with the conceptual framework. It is the primary responsibility of the management of the company to comply with Australian accounting standard while preparing the financial statement of the company. This has been clearly complied with as it can be seen in the annual report, in the directors declaration. The directors are responsible for preparation of Concise Financial Reports in accordance with Accounting Standard AASB 1039 Concise Financial Reports and Corporation Act 2001 and for such internal control as may be deem fit for adherence to the standard. As per the declaration made by the director of the company , Jeremy Maycock, the companys financial statements and the notes thereto have been prepared in compliance with Accounting standard AASB 1039 Concise Financial Reports( see Figure 1 ). The annual report has also mentioned the same in its notes to concise Financial statement in its note 1 mentioning on that have prepared its consice financial statement on the basis of the accounting standard ( see Figure 2) Figure 1 Figure 2 As per AAS 8 Operating Segment, the companies are required to report all the information of its segment in a similar manner in which it uses it for internal purpose for reviewing its segment performance. As per the standard any change in the segment are required to be reported in the annual report. The company has complied with the standard. The company has reported the change in the form of segment restatement as AAS8 (See Figure 3) Figure 3 As per Australian Accounting Standard AASB 139 Financial instruments-Recognition and Measurement, derivatives are to be reported at fair value in the financial statements. Changes in the fair value of the derivative in between the reporting period are to be recognized as an adjustment to hedge reserve in the equity if they are effective hedges. Changes in the fair value of derivative in between two reporting period are to be adjusted to the profit and loss account if such changes are recognized as ineffective hedge. The standard further clarifies that the derivative will be regarded as an effective hedge if the change in the fair value of the item hedged and change in the fair value of the derivative considerably counterbalance each other. Other derivatives will be regarded as ineffective hedge. The company uses derivative largely to manage the risk involved in the price of electricity and risk involved in fluctuation of foreign exchange and interest rates. Thus the company consider the transactions as hedging in nature and speculative in nature. As per AGL Energy its most of the derivatives are ineffective hedges as per the definition provided by the standard AASB 139. Hence the company has recognised the profit of $237 million per tax and $166 million post tax inits profit and loss account.(AGL,2015)The company had similar profit of $40 million pre-tax and $28 million post tax in its profit and loss account in previous financial year. The company has also reconciled the financial position movement in derivative balance and shown it in the annual report thereby complying with the standard requirement. (See figure 4). Figure 4 The company has also further made statutory disclosure of showing AGLs annual performance of past five years have been shown in the report which is required by the standard. Also for adoption of revised AASB 119 Employee Benefit financial year 2013 figures have been restated. (Julia Irvine, 2015). The company has prepared its financial statement as per the laid down standards are also verified by the auditors of the company. The company auditor has acknowledged the same in its auditors report. However, as per AASB 1039 the company is required to mention and disclose everything in its concise financial report too. The company has failed to comply with that part of the standard which is reflected in its auditors report. ( see figure 5) Figure 5 Origin Energy Limited The company has too complied with all the Australian Accounting Standards while preparing the financial statements. The company has made all the necessary disclosure as are required by the Australian accounting standard to be made in its annual report. The company has specifically mentioned in its annual report the financial statement have been prepared as per Corporations Act 2001and other authoritative pronouncement by Australian accounting standard board and International Financial reporting standards. It has further also adopted all new and amended Accounting Standards and the interpretations as issued by AASB from time to time. Further the company has disclosed in its notes to financial statement that where the company is of the opinion that the new standard or the amended standard has no significant impact on the group then the same has not been followed( See figure 6). The company has also incorporated AASB 101 Presentation of financial Statements in its report stating that the financial statement of its consolidated entities also complies with the International Financial Reporting Standard. Origin Energy has made a point to mention the fact in its remuneration report that the remuneration and the related party disclosure have been prepared in accordance with Corporations Act 2001 and in compliance with AASB124 Related party disclosure. Moreover, the director has declared that financial statement has been prepared based on the conceptual framework and per the directions and regulations of Australian Accounting Standard Board in its annual report.(Julia Irvine, 2013) Figure 6 Thus Origin Limited has adhered to the Australian accounting standard while reporting its financial statement in its annual report and has also complied with the new or amended standards where such standard has significant impact on its financial statement. Comparison Between the disclosures in annual report by AGL energy and Origin Energy AGL Energy and Origin Energy, both the company has got unmodified opinion from its respective auditors. Though the company belong to same industry there annual report and their style of preparing the financial statement vary significantly. Origin limited has made sure to mention the compliance of Australian Accounting Standard in quite a few places where AGL Energy has failed to do so. (Australian Government, n.d.)However, there were few instances where the annual report of AGL Energy appeared to be more descriptive as compared to its competitors annual report. AGL Energy has complied with AASB 1039 Concise Financial Reports. It has also made notes to Concise Financial Statement in its financial report. The same is not present in the annual report of Origin energy. Neither any disclosure has been made for non-compliance of the same in its notes to financial statement. AGL energy does not mention compliance of AASB 124 Related party disclosure in its Remuneration report. It does not provide a note that the remuneration and all the related party transaction have been made in compliance with Australian accounting standard board 124. (Spiffy D, 2011)Whereas Origin Energy has made a point to mention the same in its notes to remuneration report. Origin Energy has mentioned in its annual report that it has also considered new standards and amended standards while preparing the financial statement of the company. It has further mentioned that where the new standard or the amended standard has no significant impact on the group profit, according to the directors, then the same have been ignored and mere disclosure of the such departure from the standards have been made in the annual reports. For example, AASB 9 Financial Instrument proposes to make a change in classification and measurement of financial instrument and AASB 15 Revenue from Contracts with Customers have introduced this important principle where the entity recognise revenue to show the transfer of intended goods to be transferred in an amount that will reflect the consideration that the company is expects to be received in exchange of the goods or services. (AASB Framework, 2013)Apart from these two standards the company is assessing the other amended or new standards and assessing the impact of such standards. Having read that, one will absolutely find the absence of the same in the annual report of AGL Energy. AGL Energy has fa iled to disclose that it has complied with the new or amended Australian accounting standards. Origin Energy Limited has further specified about compliance with AASB 101 Presentation of Financial Statement. It has mentioned that the financial statements of its consolidated entities have been prepared in accordance with the international financial reporting standard. AGL Energy, despite of having many consolidated entities has failed to specify about the compliance of AASB 101in its financial statement. Origin Energy Limited has mentioned about compliance of international financial reporting standards in quite a few places. For instance, about its non-IFRS measures.(Julia Irvine, 2013)AGL Energy has not mentioned at all about its non-IFRS measures. Neither the company has mentioned in its financial statements that it has complied with international financial reporting standards while preparing its annual report. The AGL Energy Company has also not made full disclosure in its concise financial reporting. The Concise Financial Reporting calls for full disclosure of the facts but the company has not fully complied with the standard and hence the same has been mentioned in the auditors report suggesting that reading the concise financial report cannot be substituted with reading the full audited financial reports as the investors or the shareholders can miss out on important disclosures that the company has not otherwise made in its concise financial reports.(Graham Holt, 2016) Inclusion of Prudence in Conceptual Framework Prudence appears to be a very simple word with dictionary meanings like careful, wise, cautious, well-judged, circumspect etc. In financial reporting prudence is important as the users of the financial statement expect that the management is careful while arriving at the figures that are presented in the annual accounts. Also management is expected to apply its judgement wisely because many figures reflected in the financial statement are based on certain estimation. But if the same word is included in the definition of conceptual framework then it becomes equally complex to interpret in a correct manner. Prudence is nothing but to make caution judgement about losses in the event of uncertainty, as per IASB. In the absence of this word, wrong-doers are taking advantage of the opportunity. (AASB Framework, 2013) Where ever making judgement is required management see this as a chance to overstate the performance of the company to avoid the negative consequences or to understate the performance which will provide them with the reserve to run the company smoothly in future. Investors using such financial statement for investing their hard earned money often land up making wrong investment and end up miss-allocating their funds.(Spiffy D, 2011) The concept of prudence will help to align the interest of shareholders with that of the mangers. The concept of prudence can help to balance the optimistic bias of the companies. If the prudence is included in the definition of conceptual framework then it would help to achieve neutrality in application of accounts. (Sally Ngeno, n.d.) Conclusion The company should prepare its financial statement complying the conceptual framework and accounting standard laid by AASB keeping in mind the concept of prudence. It is reflected from the above analysis that the Company has complied with the all the requirements of the standard.The compliance of standard is providing fair presentation of the companies accounts and operation. The company should maintain the same level of compliance in future as well. The policies and standards of the company are also in compliance with AASB and IASB. Also the financial statements of the company have been prepared in compliance of corporation act, 2001. 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