Changes to the Role of the Management Accountant

Changes to the Role of the Management Accountant Using appropriate academic literature, critically evaluate the argument that the role of the management accountant has changed in recent years from traditional accounting functions to that of a strategic planner and a business partner. Introduction When it comes to the change of management accounting or management accountant, several researchers and scholars have stated the similar view that people cannot describe the management accountants as the bean counter, the scorekeeper or the corporate cop in the contemporary age, their new role are performed as a strategic planner and a business partner within the organization. (Anastas, 1997; Bromwich, 1990; Burns et al., 1999; Byrne and Pierce, 2007; Johnson, Kaplan , 1987; Roslender and Hart, 2002) This essay is aiming to find out how the bean counter, the scorekeeper and the corporate cop become to the internal consultant, the strategic planner as a business partner. Before the main body of this essay, the writer makes a hypothesis that there is an inference procedure that causing the change of the management accountants role. It is widely appreciated that the business environment has greatly changed in the recent years. Thus that the traditional management accounting is not suitab le for the contemporary business, a new management accounting system was generated. Following that there are many new management accounting techniques are required, it directly change the task of management accountants. Finally all these process have caused the change of the role of the management accountant. In the following parts of this essay, the writer will analyze all the parts of this process respectively refer to the other scholars research findings, this is for examine and certify the hypothesis in the last paragraph. The changing business environment It is not deniable that the business environment has already dramatically changed during the last decades, which is toward a more competitive orientation. It includes many external and internal factors. In the general economic area, the globalization is integrating the world into a global market. It could lead it to an increasing competition. Companies have to pay more and more attention on the customer and market orientation. The development of technology is another factor both in the information system and the methods of production with the widespread use of enterprise resource planning systems (ERP). The change of organizational management structure could affect the business as an internal factor.(Burns et al., 1999) The development of digitisation could also change the business environment, for example e-mail has already replaced the traditional postage and fax to a great extent, which is benefit from the wide spread of the internet. It could reduce the cost and enhance the compa nies efficiency. The new technology could also be applied to the monitoring performance area. For instance, factories could profit from the use of beepers and mobile phones to monitor workers performance, while restaurants could benefit from the use of beepers in their operating system.(Zimmerman, 2009) There are also many other elements could cause the market condition changing, such as the commencement of the North American Free Trade Agreement (NAFTA) could decrease companies cost among Mexico, Canada and the United States. American and Canadian companies may set their factories in Mexico for the lower labour cost. The same situations have also emerged in China, Vietnam and some other developing countries.(Zimmerman, 2009) The new business environment also bring a huge revolution in the other fields, for example the demand of more quality control, customer-focused, the intellectual capital, automation, increasing overheads, decreasing direct labour cost and more emphasis on envir onmental and external issues. The drawbacks of traditional management accounting The traditional management accounting was driven by the external financial requirements but not the internal or actual need. For instance, it fails to compare the cost with the competitors, which is a fatal factor in the business competition. Tends to be too technical Many accountants focus on their contribution only in the financial numbers, but ignore the other useful information which the users may require. (Pierce and ODea, 2003) Most companies still use single overhead allocation base Time Limitation Pierce and ODea (2003) found that most managers complained that the traditional information system cannot provide timeliness information to the users. For example, some managers reflected that even though the financial information could cover almost all they needed, but they cannot use it timely cause the information lag. It could extremely influence their decision making process. Mainly focus on the internal performance of the organization but ignoring the other activities, such as external and social issues. Paying too much attention on the manufacturing but neglecting the high cost post-conversion activities. The change of management accounting A UK research project claimed that management accounting had not changed over six decades in Britain. (Burns et al., 1999) Despite there are some substantial improvement in the technological and environmental areas.(Johnson, Kaplan , 1987) Several studies revealed that the traditional management accounting system and techniques were still valuable and some new management accounting techniques were not widely used as expectation, such as activity-based costing (ABC) and strategic management accounting. (Burns et al., 1999) However, the advancement of information technology could enhance the management accounting into a higher level, which means that managers could have a direct and real time access to the information instead of waiting for the accountants sort it out.(Burns et al., 1999) It could make managers conducting the accountants task by themselves, for instance budgeting, analyze and calculation. (Burns et al., 1999) This change has brought a more significant effect on forecasting rather than budgeting.(Hope and Fraser, 1997) This means that managers could forecast by themselves, while budgeting was accountants traditional work. The commercial orientated gave the British managers a further view on the potential factors which could making profit in a long term.(Burns et al., 1999) It could be considered in the management strategy and interpreting by the non-financial terms.(Burns and Scapens, 1997) It implied that financial information could only provide limited picture, not the whole. Thus there are two possible solutions. The first one is that some new techniques could be used by management accountants to provide a comprehensive view, such as ABC system. Alternatively, the financial information could be kept in a simple way but could be interpreted in the wider background.(Burns et al., 1999) Based on the previous analysis, the form of management accounting has been changed, but there is no huge difference on the management accounting techniques. Strategic Management Accounting The strategic management accounting has already introduced in the accounting literature more than ten years. (Berverley R, 1996)It is defined as The provision and analysis of financial information on the firms product markets and competitors cost and cost structures and the monitoring of the enterprises strategies and those of its competitors in these markets over a number of periods (Bromwich, 1990) The Charted Institute of Management Accountants (CIMA) also defined it as A form of management accounting which emphasis is placed on information which relates to factors external to the firm, as well as non-financial information and internally generated information. The majority of literature in the United Kingdom stress that the strategic management accounting extends the traditional management accounting from internal factors to the external competitors information.(Berverley R, 1996)Comparing with the traditional management accounting, it has more external, forward-looking and longer -term orientated and the strategically driven.(Roslender and Hart, 2002) There are three main characteristics of the strategic management accounting were summarized, which are the collection of competitor information, exploitation of cost reduction opportunities and the matching of accounting emphasis with strategic position.(Berverley R, 1996) Some scholars describe the strategic management accounting as a specific form of approach to the provision of accounting information to management'(Roslender and Hart, 2002) The new requirements to management accountants As the previous analysis, the traditional management accounting techniques is still essential skills that management accountants should grasp. However, in the contemporary age, there are several new tasks that management accountants should perform. Before 1980s, the majority of the managers expected the management accountants roles performed as a service staff who can provide the satisfying such managers information.(Hopper, 1980) The requirements to management accountants are not only about becoming an expert in the financial matters, but also having a broad view in business and good teamwork capability with their collegues.(Burns et al., 1999) Pierce and Bernard (2003) have concluded that the management accountants should have the knowledge and skills in three domains. Firstly, they have to be the master of the essential technical knowledge which could make them have the ability to modify information. Secondly, they also need to learn the other business knowledge, such as IT, marketing. Lastly, a well developed interpersonal relationship skills is necessary by the reason that the accountants have increasing number of cooperation with other staff within the organization. Anastas (1997) has also stated that management accountan ts have to handle the new information technology software, achieving an average understanding of the business and fluently express their idea both in writing and speaking in order to interact with their colleagues. Anastas (1997) stressed that to achieve the success in the role of internal consultants; management accountants must improve their interpersonal skills and the knowledge of productivity and administration. The strategic management accounting provides management accountants an opportunity to get a position in the decision making team.(Roslender and Hart, 2002) The strategic management accounting requires management accountants having techniques, such as competitor position analysis, target costing and life cycle costing.(Roslender and Hart, 2002) The role of the management accountant in organisations Management accountants role in an organization has been considerably changed in recent years.(Anastas, 1997; Burns et al., 1999; Byrne and Pierce, 2007; Johnson, Kaplan , 1987; Pierce and ODea, 2003; Zimmerman, 2009) Several literature have stated the same views. In the past, when people were thinking of management accountant, they always associated it with some words, such as the scorekeepers, the bean counters and the corporate cops.(Byrne and Pierce, 2007; Zimmerman, 2009) This is because management accountants were not the decision-makers or decision participants; they always played the role as assistants or financial information providers to the real or actual managers in the decision making process. But in 1999, the situation has changed. Increasing managerial accountants began to help their companies to analyze the business as an interior consultant. With the development of the technology, they do not need to use the majority of their working time for preparing the financial r eports. They therefore have more and more time to explain or translate the accounting information to the people who need to use these within the organization as a member of the decision making team. Siegel (1999) remarked that the role of management accountants has evolved from serving internal customers into being a business partner. Some accountants even changed their title from corporate controllers to business analysts (Burns et al., 1999) A key role of the management accountant is that interpreting the financial information to a more readily comprehensible perception to the internal and external users.(Burns et al., 1999) As it was depicted Information technology is pushing management accountants and financial managers up the ladder as they become advisors or internal consultants to other manager in the company who have access to software manage cost and budgets.(Anastas, 1997) Pierce and ODea (2003) have interviewed many managers with an opened question that sharing their views of the future role of the management accountants. Their responses were highly consistent that management accountants role will be the business partner. Management accountants should interact with management within several aspects, including the raise of their physical location, the requirement of their team work capability and the understanding of business. There will be fewer management accountants but they will be at the higher level of management in the organization as a member of the cross-functional team share their view in the decision making process.(Anastas, 1997) The evolution of the information technology liberated management accountants from the bean counter, corporate cop to a higher level role internal consultant or strategist who make the recommendation to guide the decision making process (Anastas, 1997) CONCLUSION The analysis in the main body reflects the consistency with the hypothesis in the introduction section, but not completely same. To start with, the business environment is changing as the assumption. The business environment is changed to a more competitive, customer-oriented due to the globalization, digitisation and some other changed business conditions. In addition the writer analyzes the disadvantages of the traditional management accounting, which is not applicable for the present system and fulfil the requirements in the new business environment. Following that the analysis of the change of the management accounting shows that although there is a new business environment, but the basic management accounting techniques is still required, it is still necessary. But due to the development of the business, the requirements of the management accountants are not only demand the accountants have the traditional and basic management accounting techniques, but also some new task of the understanding of knowledge in the other business area and a good interpersonal skills for the increasing teamwork opportunities. Hence, the role of the management accountants has been changed from the financial information provider (the basic role) to the internal consultant in the organizations as a business partner. The strategic management accounting system could provide management accountants a higher level to perform their new role to satisfy the new requirements. As Burns (1999) founded that although the role of the management accountants is changed, but they still have to use the traditional management accounting system, some people called it antique.

Simplistic approach to grouping children education essay

Within this essay I will be concentrating on the class of emotional and behavioral troubles. I will be foregrounding many key characteristics throughout the essay such as, function of the instructors speaking about the pastoral responsibilities and the accomplishments instructors need to be able to provide for the kid with an extra demand, effects the job may hold on larning for an person and besides the remainder of the category, here I will concentrate on how their extra demand may impact the kid personally and accomplishment in school, I will so travel on and speak about how a instructor can accommodate their lessons to run into the student ‘s demands and eventually issues in labelling the pupils with the extra demand. ( Woolfolck et al, 2007, p165 ) states â€Å" Emotional and behavioral upsets are behaviours that pervert so much from the norm that they interfere with the kid ‘s ain growing and development and/or the lives of others † . 30 % of primary and 38 % of secondary kids identified with these extra demands. ( DfES, 2004 ) . Students with EBD are frequently seen to hold a much clearer and greater job than moodiness or mischievousness but non so expansive to be classed as a mental unwellness. Difficult kids can deliberately interfere with or distract others, and withdrawn or dying kids may fight with concentration taking them to fall behind in category. ( Long, 2000 ) Hollahan and Kauffman ( 1994 ) suggest there are two categorise in puting kids with an emotional and behavioral upset in these are internalizing and projecting. They believe that kids who tend to be overactive, uncooperative, rebelliousness, hostile and cruel are demoing projecting behavior. However students who have jobs with, societal backdown, guilt, depression, anxiousness and hapless equal dealingss are demoing marks of internalizing behaviors. By categorizing these features you can see that projecting behaviors are a batch more open and pull most attending, whereas internalizing behaviors frequently go unnoticed as they do n't hold the high profile of projecting behaviors. A instructor ‘s function in the schoolroom is critical, they are responsible for supplying and developing larning to provide for all kids within the schoolroom. As long suggested in his quotation mark there has been a move off from the simplistic attack of holding groups of kids separated and it has become a batch more inclusive. â€Å" Based on the impression that it is the right of all scholars to a quality of instruction that meets basic larning demands † ( www.unesco.org/education accessed on 30 November 2010 ) . Furthermore to this quotation mark the inclusion of all students in mainstream schoolrooms and schools is portion of a great world-wide human rights motion, which calls for the full inclusion of every individual student in all facets of life. One scheme a instructor may utilize to make with inclusion is if they have students with EBD is to seek and nature all kids to go friends and construct a great resonance with them, by making this the student will go to experience like he/she is portion of something and experience a batch more confident in acquiring involved in working with equals they know good. This may besides cut down misbehaviors due to the fact the kid may non desire to allow down the remainder of their equals who are now friends etc. The instructor ‘s function in descrying the troubles is important. It is of import to place EBD every bit early as possible so that support can be provided. A student with suspected EBD should hold their behavior monitored closely so that experts can measure the student ‘s demands. For illustration, you could believe of a student ( or group of students ) and look into their behavior against following typical incidents. Children with emotional and behavioral troubles require many different types of pastoral demands. Clebsc and Jackle specify pastoral attention as â€Å" assisting Acts of the Apostless, done by representative individuals, directed toward mending, prolonging, steering and accommodating of troubled individuals whose problems arise in the context of ultimate significance and concerns † ( Grossoehme, 1999, p3 ) . Children with this upset may, happen it hard to organize friendly relationships, frequently appear preoccupied and hence happen it hard to acquire involved in activities, have trouble maintaining on undertaking and even in some utmost instances have a phobic disorder of school itself. It is the instructor ‘s duty to descry these features and trade with them suitably. Teachers who have students in their category with EBD have many pastoral duties and accomplishments to be able to run into the demands of that specific kid. Apart from parents, instructors see the kid m ore than anyone else and could be an of import beginning of description for professionals outside the schoolroom. The pastoral mundane occupations of all instructors include, advancing and safeguarding the wellness, wellbeing and safety of students, supplying advice and way to pupils on issues related to their instruction, working in partnership with parents, support staff and other professionals and lending towards good order and the wider demands of the school. More focussed on assisting students with EBD there are a scope of undertakings they will necessitate to transport out, these are things like taking an active involvement in the behavior of the students, promote good behavior and offer them support and besides promote them to increase accomplishments or even maintain high degrees ( hypertext transfer protocol: //www.snct.org.uk/library/127/Glasgow_LNCT_-_pastoral_care.pdf accessed on 1st December 2010 ) . However it is the instructors function to besides run into these demands, kids with EBD do non cognize how to act and make non understand how their behavior affects other kids in the category. It is cardinal to demo them different ways to act and to be inexorable on good behavior. Normally unsuitable behavior has a trigger point. Identifying this can assist you to step in and halt the behavior happening. Common trigger points when students are working in groups or in categories include such things as: aˆ?moving around the room ( to roll up stuff ) aˆ?sitting with a peculiar student or group aˆ?not understanding what is wanted from them aˆ?not holding support for the undertaking they have been set aˆ?sharing resources. Equally bad behavior and good behavior are learned and you can pattern the sort of good behavior that all students ( and particularly those with EBD ) need in order to work expeditiously in school ( hypertext transfer protocol: //www.napta.org.uk/art_ebd.html accessed on 1st December 2010 ) . There are many policies on run intoing the particular educational demands of kids. Such as the SEN Code of Practice which was effectual from January 2002 this policy takes history of the Particular Educational Needs and Disability Act ( 2001 ) and â€Å" provides practical advice to Local Authorities, maintained schools, early instruction scenes and others on transporting out their statutory responsibilities to place, buttocks and do proviso for student ‘s particular educational demands. Nevertheless â€Å" Removing Barriers to Achievement- the Government ‘s Strategy for SEN † ( 2004 ) , is the chief policy which focuses on early intercession they outline many schemes which include taking barriers to acquisition, raising outlooks and Achievement and eventually presenting Improvements in Partnership. ( Reference ) Some emotional and behavioral jobs may be impermanent and can be dealt with utilizing standard pastoral schemes. But others are so complex that outside professionals need to be involved to assist the kid header with day-to-day life and acquisition. There are many support bureaus who work closely with schools to assist kids with their jobs, such as societal emotional and behavioral troubles association and besides immature heads. â€Å" Young Minds is the taking charity committed to bettering the emotional well-being of kids and immature people and authorising their parents and attentions ( hypertext transfer protocol: //www.youngminds.org.uk/ accessed on 3 December 2010 ) . They run many runs and undertakings to acquire the best out of the kids who are enduring from emotional troubles. Besides the kid may be referred to the Childhood and Adolescent Mental Health Service unit which is normally located at a local infirmary. Or you can inquire for the kid to be seen by the Educational Psychologist or a Pediatrician. The jobs may go so terrible the kid may hold to see a Consultant Psychotherapist one time a hebdomad or more and if it ‘s doing jobs with the whole household so they may see a Family Counsellor every other hebdomad. Unfortunately holding EBD may impact a student ‘s development and besides educational accomplishment in schools. Children with EBD are at great hazard of under-achievement, educationally and in their personal development. They can besides interrupt the instruction of others. Many jobs may happen within the school scene for both the instructor and student, they frequently experience troubles such as, have trouble maintaining on undertaking, frequently become tearful or throw fits for no evident ground, have low self-esteem and frequently become victims of toughs, become toughs themselves, be overly attention-seeking through either negative behavior or clinginess and underachieve in many countries of the school course of study. As you can conceive of a kid who performs all these features is traveling to happen it difficult to larn anything in the schoolroom and hence non accomplish his/her best. This is what causes non merely the kid to fall behind but may besides hold an impact on the remainder of the category, for illustration if a kid is persistently being riotous and naughty at some phase the instructor must step in and take action, due to this the whole category is traveling to be disturbed for nevertheless long it takes to settle the kid down or take him/her. As I suggested the kid may go a bully this causes extra jobs for the instructor and besides the other students. The UK authorities defines strong-arming as â€Å" Repetitive, willful or relentless behavior intended to do injury, although one-off incidents can in some instances besides be defined as intimidation. Intentionally harmful behavior, carried out by an person or a group. An instability of power go forthing the individual being experiencing defenseless † ( House of Commons, Education and Select Committee, 2007: 7-8 ) . This is a major issue for the instructor as the negatives of strong-arming are tremendous it may do absence, detachment, bead out physical/mental unwellness, self injury and will hold a negative impact on learning. This is why it is of import for the instructor to step in every bit shortly as possible, by following the anti intimidation policy all schools have. Interventions a instructor may utilize can be split into two groups institutional and educational, institutional tactics may be things such as better supervising needed, disciplinary action and partnerships e.g. charities, constabulary. On the other manus educational tactics are seen to concentrate more on schoolroom work and peer mentoring. This may affect the kid partner offing up with a good behaved kid in category and hopefully larn from this equal how to act whilst in the schoolroom. Evidence from the survey of advancing wellness and well-being shows that undertaking strong-arming improves behaviour, attending and academic accomplishment throughout the school ( www.nice.org.uk/niceMedia/documents/promoting_health_wellbeing.pdf accessed 5 December 2010 ) . There are many different schemes a instructor can utilize to run into the demands of the kid with the extra demand depending on whether it is an emotional demand or a behavioral job. For illustration one scheme a instructor may utilize if a student is invariably misconducting is to seek and promote the proviso of a positive schoolroom environment, the existent layout of a schoolroom is besides really of import for a instructor. As ( Kyriacou, 2001, p 74 ) states the â€Å" general visual aspect of a schoolroom indicates to the students the attention that goes into supplying them with an environment which is contributing to larning. A clean and good maintain room, with appropriate resources of grounds, comfy, light and good aired, helps set up a positive outlook towards a lesson † . It has a strong consequence on pupils larning, behavior and what will really go on inside of the schoolroom. The subject program study by ( Elton, 1989 ) found that there was a connexion between the visual aspect of their schools and the behavior of their students. He recognised that even though there is no grounds that the environment of the school may hold an impact on student ‘s behavior but states â€Å" there is a much clearer grounds of nexus between shabby, untidy schoolrooms without postings, workss or shows of pupils work and poorer criterions of behavior. Teachers on a twenty-four hours to twenty-four hours footing have to undertake a broad scope of misbehavior from bordering out and naming out, non holding right equipment, noisy and late students. Discipline is one of the most nerve-racking facets of a instructors demanding function, they need good planning and accomplishment along with a personality. Teachers identify good schoolroom control and direction ( 32 % ) , as one of the most of import qualities that a instructor should hold † ( Atici, 2007 p15 ) . A instructor ‘s personality and instruction manners have a monolithic impact on a kid with EBD. Good teacher- pupil relationship is based on common regard ( Petty, 2004 ) . Teachers must demo a echt involvement in each and every one of their pupils. Knowing their students as persons, which means cognizing at that place names, personalities, involvements and who their friends are. This can assist as if the instructor knows a student good they can possibly accommodate the lesson. Besides if a instructor is familiar with the kid personally and has encountered he/she has a job they can compromise with the student and non set as much force per unit area on the students in footings of acquiring their work done category and even prep. Teachers can besides construct a resonance with the students by happening out their involvement, what they like and what they dislike. By making this instructors can so set this into pattern whilst learning. Teachers must train their pupils when they are acting severely as I mentioned earlier on, if a instructor has a positive relationship it will be easier for the pupil to accept the countenance and to re-establish a working relationship. Another scheme a instructor may utilize to battle bad behavior is the usage of wagess and countenances. Wagess are really powerful tools a instructor can utilize. All instructors use wagess and countenances even if they do non like the thought of giving awards, congratulations, fondness and attending in a rewarding manner. It is the most effectual manner of reenforcing good behavior and to demo the kid how supplications you are. The behavioral attack believes that the most of import factor in larning behavior is what happens instantly following that behavior. Pleasant effects are more likely to reenforce behavior and do it more likely to go on once more. For instructors, this means it is critical on how they manage the usage of wagess ( Smith, 1993 ) . The wide-ranging pattern of schoolroom direction involves a figure of wagess giving to the kids on a day-to-day footing. However it is really of import particularly for a kid with a behavior job that wagess are refreshed on a regular b asis. As ( Cowley, 2006 ) states â€Å" a peculiar wages might work good with the students at first, but so may bit by bit run out of steam as the kids get used to having the same wages † . Sanctions are besides really of import, kids need to be cognizant of the effects they face when interrupting regulations. Sanctions may take the signifier of losing out on interruption and tiffin times, if a kid tends to be executing or acting severely in an unacceptable manner, the instructor must use their authorization. There are many issues a instructor may hold to be careful of in categorising and labelling pupils with an extra demand. If a instructor suspects that a kid has an extra demand they should non merely presume and name this kid with the upset. I believe there are several things to make foremost, the instructor should put up a conference with the parents to explicate his/her concerns. If the instructor has grounds that shows the kid is non executing at the degree they should be, so that grounds should be considered. As I stated earlier, instructors spend more clip with kids during the school twelvemonth than parents do, so the instructor should be able to state reasonably easy whether a kid is underperforming or non. A kid enduring from EBD may derive a label, by holding this label may do unfortunate affects for the childand attracts a broad array of labels, which in themselves can be really harmful to kids. As Rutherford et Al, 2004 pg 39 suggests â€Å" First many kids identified as h olding an EBD do non like there label, Second a label may motivate instructors to follow lower behavior and achievement outlooks for the labeled kid † . If the kid becomes cognizant of this they may get down to execute to the lowered outlook the instructor has given them which is known as ego carry throughing prognostication. This could reflect on the kids and there future places within society, seeing it has normal and expected to be looked down upon. The manner in educating kids with particular educational demands has changed drastically over the old ages, e.g. segregation, integrating and inclusion. First the position was that SEN ‘s students should be segregated into specialist SEN schools which are specially built installations to suit there extra demands which are accessed by other students with a similar extra demand. There are many pros and cons for this type of instruction, as some see this as the best solution due to the students holding specialised instruction and schools set up for their extra demands nevertheless some disagree and argue that pupils learn from their equals so in footings of the extra demand of emotional and behavioral troubles if kids are in categories full of other kids with similar jobs so they will merely larn from them whereas if they were in mainstream categories they could pick up good behavior features from their equals. As the instruction procedure moved on integrating based schools go mor e popular. Schools are connected at a individual point and portion right to utilize to common installations such as dining halls. The connexion points between schools and the activities that can be accommodated at that place give a strong feeling of the relationship between the two and their attack towards the integrating of pupils. So this attack would hold students with extra demands being taught in a separate portion of the school but so will be involved in assemblies and have dinner the same clip as the other kids in that school. Finally there is the inclusion position this is where all students are educated in the same classes despite of the fact they may hold extra demands. This is the position that Long supports and what are common today. Within instruction there has been an increased emphasis on inclusion through a figure of statute laws such as national course of study ( 2000 ) , statuary inclusion statement, SENDA and the revised codification of pattern. Evidence from the DFES ( 2007 ) suggests that there is a greater focal point on inclusion and that from twelvemonth to twelvemonth the figure of kids with a SEN who are go toing a mainstream school is lifting. ( Hodkinson and Vickerman, 2009 ) My findings show that the function of the instructor is critical when it comes to working with kids with EBD. They must non merely spot the job the kid is making but besides trade with it efficaciously. This means they have a great duty and many accomplishments to guarantee they provide the best possible attention of the kid. A instructor with good accomplishments are able to set up good relationships with their students, they have the accomplishment in being able to make a schoolroom clime which students are able to derive popularity without doing problem. I besides found that holding EBD non merely affects the kid ‘s wellness and good being but besides causes them to underperform within school because of things such as low outlook and ego regard. Finally I established that labelling kids can besides hold a major consequence non merely in school but it can besides be taking outside of the schoolroom into ulterior life.REFERENCES – One complete alphabetical list with no sub-headingsAtici, M ( 2007 ) . A small- graduated table survey on pupil instructors perceptual experiences of schoolroom direction and methods for covering with misbehaviors, Emotional and Behavioural Difficulties, Volume 12, Issue 1 March 2007, pages 15 – 27Cowley, S ( 2006 ) . Geting the sodomites to act, London, Continuum International Publishing GroupElton, L ( 1989 ) . Discipline in schools, London, Her Majesty ‘s Stationary Office.Grossohme, D ( 1999 ) . The pastoral attention of kids. New York: The Howarth pastoral imperativeness. Hallahon, D and Kauffman, J ( 1994 ) . Exceeding kids: Introduction to particular instruction. 9th Ed. New York: Pearson Education. Hodkinson, A and Vickerman, P ( 2009 ) . Key issues in particular educational demands. London: Sage publications. House of Commons, Education and Select Committee, 2007: 7-8.Kyriacou, C ( 2001 ) . Essential instruction accomplishments, Cheltenham, Stanley Thorne ‘s PublishersLong, M ( 2000 ) . The psychological science of instruction. Oxon: Routledge husbandman.Petty, G ( 2004 ) . Teaching today, Cheltenham, Nelson Thorne ‘s ltdRutherford, R, Quinn, M and Mothur, S ( 2004 ) . Handbook of research in emotional and behavioral upsets. New York: The Guilford imperativeness.Smith, C and Laslett, R ( 1993 ) . Effective Classroom Management, London, RoutledgeWoolfolk, A, Hughes, M and Walkup, V ( 2007 ) . Psychology in instruction. Essex: Pearson Education. hypertext transfer protocol: //www.napta.org.uk/art_ebd.html www.nice.org.uk/niceMedia/documents/promoting_health_wellbeing.pdf hypertext transfer protocol: //www.snct.org.uk/library/127/Glasgow_LNCT_-_pastoral_care.pdf www.unesco.org/education hypertext transfer protocol: //www.youngminds.org.uk/

A victim to one hundred and seven fatal maladies

A victim to one hundred and seven fatal maladies†. The text is written by an English writer and humorist Jerome K. Jerome, best known for the comic travelogue â€Å"Three Men in a Boat†. The story is about one young healthy men who thought he became â€Å"a victim to one hundred and seven fatal maladies†. The story is written by a humorist, that's why it contains a lot of different funny moments and special stylistic devises. The first one we met already in the name of the story â€Å"A victim to one hundred and seven fatal maladies†. This phrase has an ironical tone.We understand that one man can't have one hundred and seven fatal maladies at once. The utle let us to understand that something will be wrong with the main character, but probably the author will Just ridicule certain type of people. So, one man after reading some medical books decided that he had all of fatal diseases at once, and came to the doctor to tell about his trouble. The doctor said nothing but wrote a prescription, which helped the patient to recover, despite it didn't contain any medicaments. The story can be dlvlded Into 3 logical parts – story proper, climax and denouement.The story has no exposition, because it begins directly with activity of the main character, who was sitting in the library and reading a book about diseases. In the story proper we knew the whole Information about the central character of the story. Generally, the text is built around such human character trait as hypochondria. The author chose an Interesting way to describe this mental instability – the whole text is written with Irony, We can feel it already In the beginning of the story: â€Å"l sat for a while frozen with horror; and than in despair I again turned over the pages.I came to typhoid fever † read the symptoms – iscovered that I had typhoid fever – began to get interested in my case, and so started alphabetically†¦ and the only dise ase I had not got was housemaid's knee†. After these words we understand what kind of man is the main person and may be smb. found himself in it. It's very funny to read about the man who thought he had all the diseases of the world, but honestly speaking if I was on his place I would be scary because of all these diseases.The main person impressed me because in spite of such number of diseases he didn't cry, shout or go Into hysteric, conversely he apples to himself with irony. We can feel it in his thoughts and statements: â€Å"l sat and thought what an interesting case I must be from a medical point of view. Students would have no need to â€Å"walk the hospitals† if they had me. was a hospital in myself. All they need do would be to walk round me, and, after that, take their diploma† or during the conversation with the doctor â€Å"l will not take up your time, dear boy, with telling you what is the matter with me.Life is short and you might pass away befor e I had finished. But I will tell you what is not the matter with me. Everything else, however, I have got†. think that hypochondria of the main personage is in a bad ase, because he had not only all the symptoms of the diseases he had read in the t Of2 000K, out even tnougnt up several compllcatlons. 10 aescrlDe tnls tne autnor usea antithesis: â€Å"l tried to examine myself. I felt my pulse. I could not at first feel any pulse at all.Then, all of sudden, it seemed to start off. I pulled out my watch and timed it. I made ita 100 and 47 to the minute. I tried to feel my heart. I could not feel my heart. It had stopped beating†. The climax of irony and self-irony of the story, I think, is in these 2 phrases – â€Å"l had walked into the reading-room a happy, healthy man. I rawled out a miserable wreck†. It's very funny and very sad simultaneous, because we understand that the only disease this man had was his mental instability.And the main character itsel f understood that he was absolutely happy and healthy man before he read about the diseases, but after it he felt totally ill, even though he understood nothing in medicine and he could not determine if he had those symptoms or not. The denouement of the story comes gradually from the visiting of the doctor through the situation in the chemist's up to recovery of the main person. The key role here played the doctor. He knew our personage for a long time and was his old chum, that is why he immediately understood what was going on and what was the matter with the patient.The doctor knew an approach to this person. He wrote such a funny prescription, because he knew that suspicious people like to treat themselves and he knew that the patient would follow each word he wrote in the prescription. And the focus succeeded – the man ate 1 pound beefsteak and drank 1 pint bear every 6 hours, made 1 ten-mile walk every morning, and took 1 bed at 11 every night, and, 10 and behold, â₠¬â€œ â€Å"l followed the directions with the happy result that y life was preserved and is still going on†.Happy end 0 So, the story is over, but I think it is the end only for one part of the whole story, I mean the story of the personage's life. I think it is not the end, because the question is the difficult mental trouble and one funny prescription can't solve this seriously problem. I think that man would be happy and healthy until he read one more book or article or watched a TV-show about a new fatal disease. People with such problems must consult not with subject matter experts but with mental specialists, and only in this case they will have chance to become really happy and healthy.

Information on Education and Schools in Massachusetts

Each state varies at least somewhat in education related policy.   Trending educational topics such as charter schools, school vouchers, standardized testing, state standards, and school finance all take on the shape of a states political foundation.   This variation ensures that a student in Massachusetts is most assuredly receiving a slightly different education than a similar student in another state.   This makes providing accurate comparisons among states extremely difficult.   It is possible to compare data from programs, assessments, and studies that look at each state independently. This profile breaks down education and schools in Massachusetts. Massachusetts Education Massachusetts Department of Elementary and Secondary Education Massachusetts Commissioner of Elementary and Secondary Education: Mitchell D. Chester District/School Information Length of School Year: A minimum of 180 school days is required by Massachusetts state law. Number of Public School Districts: There are 242 public school districts in Massachusetts. Number of Public Schools: There are 1859 public schools in Massachusetts. **** Number of Students Served in Public Schools: There are 953,369 public school students in Massachusetts. **** Number of Teachers in Public Schools: There are 69,342 public school teachers in Massachusetts.**** Number of Charter Schools: There are 79 charter schools in Massachusetts. Per Pupil Spending: Massachusetts spends $14,262 per pupil in public education. **** Average Class Size: The average class size In Massachusetts is 13.7 students per 1 teacher. **** % of Title I Schools: 51.3% of schools in Massachusetts are Title I Schools.**** % With Individualized Education Programs (IEP): 17.4% of students in Massachusetts are on IEPs. **** % in Limited-English Proficiency Programs: 6.8% of students in Massachusetts are in limited-English Proficient Programs.**** % of Student Eligible for Free/Reduced Lunches: 35.0% of students in Massachusetts schools are eligible for free/reduced lunches.**** Ethnic/Racial Student Breakdown**** White: 67.0% Black: 8.2% Hispanic: 16.0% Asian: 5.7% Pacific Islander: 0.1% American Indian/Alaskan Native: 0.2% School Assessment Data Graduation Rate: 82.6% of all students entering high school in Massachusetts graduate. ** Average ACT/SAT score: Average ACT Composite Score: 24.4*** Average Combined SAT Score: 1552***** 8th grade NAEP assessment scores:**** Math: 297 is the scaled score for 8th grade students in Massachusetts. The U.S. average was 281. Reading: 274 is the scaled score for 8th grade students in Massachusetts. The U.S. average was 264. % of Students Who Attend College after High School: 73.2% of students in Massachusetts go on to attend some level of college. *** Private Schools Number of Private Schools: There are 852 private schools in Massachusetts.* Number of Students Served in Private Schools: There are 144,445 private school students in Massachusetts.* Homeschooling Number of Students Served Through Homeschooling: There were an estimated 29,219 students that were homeschooled in Massachusetts in 2016.# Teacher Pay The average teacher pay for the state of Massachusetts was $73,129 in 2013.## Each individual district in the state of Massachusetts negotiates teacher salaries and establishes their own teacher salary schedule. The following is an example of a teacher salary schedule in Massachusetts provided by the Boston Public School District. *Data courtesy of Education Bug . **Data courtesy of ED.gov ***Data courtesy of ACT ****Data courtesy of the National Center for Education Statistics ******Data courtesy of The Commonwealth Foundation #Data courtesy of A2ZHomeschooling.com ##Average salary courtesy of National Center of Education Statistics ###Disclaimer:   The information provided on this page changes frequently.   It is pulled from a several education resources in an attempt to pool critical education related data to one site. It will be updated regularly as new information and data becomes available.