Force Field Essay Example | Topics and Well Written Essays - 500 words

Force Field - Essay Example The implication is that, the teacher-librarian must be allowed to play the role of the proactive team player. Within the school environment, a school librarian promotes cooperation through constant advocacy of social modification, particularly through appreciating people and stirring their confidence in the librarian’s functions. Basically, improved student learning requires librarians who are respected and admired by both the students and the faculty. For any school, the administration’s role in the development and maintenance of strong library programs is inevitable where improving student learning is the main objective (Haycock 83-84). However, without the recognition and support of librarians and teacher-librarians, the attitude by the administration, teachers, and students changes to view librarians as sources of distress. Consequently, the school librarian will not be viewed as a crucial aspect of students’ lifelong learning. Other negative consequences include lack of staff commitment to teaching, poorly managed library services like lack of up-to-date collections, low or lack of individual student library use besides class visitation, lack of integration of information literacy instructions into the curriculum, and rare collaboration with teachers among others (Hartzell 12-13). In my opinion, collaboration between school librarians and teachers requires administration support since this allows librarians to experience role expansion allowing them to deliver supplementary and critical services like research support that identifies crucial information for use in improved administrative decisions (Haycork 27) Additionally, administration support allows librarians to support targeted students including special needs, new teachers and counsellors. This is possible only when the librarian is adaptable and flexible and when the teachers understand curriculum goals. These forces can be

Business accounting Essay Example | Topics and Well Written Essays - 1500 words - 3

Business accounting - Essay Example The IASB’s present definition of reliability is: â€Å"Information has the quality of reliability when it is free from material error and bias and can be depended on by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent† (IASB Framework, 1989, Para. 31). The IASB Framework is meant to help not only standard setters but at the same time it assists the preparers of financial statements to apply international financial accounting standards when they deal with topics on which measures have not yet been formulated, auditors to form their views with regard to the financial statements, and users to interpret information which the financial statements contains. All the above mentioned purposes of a financial statement will be better served only if the concepts are sound, all-inclusive, and internally coherent. The qualitative characteristics are the properties that make the information furnished in financial statements helpful to users. The four key qualitative characteristics are understandability, relevance, reliability and comparability. Of the mentioned qualitative characteristics, Relevance and faithful representation are basic qualitative characteristics and Comparability, verifiability, timeliness, and understandability are ornamental qualitative characteristics (Framework 24). A crucial feature of the information furnished in financial statements is that it has to be promptly apprehensible by users. For this reason it is assumed that users have a rational knowledge of business and economic actions and accounting and a temperament to analyse the information with sensible thoroughness. But certain information with regard to complex matters, just because they are difficult to understand by users cannot be excluded. Such information is important from the view of its significance to the