The solution on Accounting Software Package Use in Australia

Question: Discuss about theUsage of Accounting Software/Packages in Australia. Answer: Introduction The report provides a review of literature related to usage of Accounting Systems application/software usage in Australia. The review covers development, usage, adaptability and problems faced in general by business companies while using Accounting packages and software in computers. Accounting applications and software are normally used almost all types of organizations, and while exploring literature related to accounting software or packages, the secondary sources indicated many software are available in the market with a variety of features and functionalities to suit different types of organizations and their operations. Accounting software is also used in educational institutions, non-profit organizations, however in this report an attempt is made to discuss the use of accounting software packages in Australian business environment in general with no focus on any one particular company or software solution provider. The literature reviews provided in the report are obtained fro m secondary sources (journals, conference papers, reports and online information) related to this topic. While reviewing literature it was found that SMEs in Australia comprise of around 99.7% of 2.1 million firms in the country (DIISR, 2011). This interesting statistic influenced the review to be made for accounting software usage in business firms in Australia. The review is made in accordance with the development and usage of accounting software in Australia. The resources reviewed include history, adoption and development, and competitive advantage realized by business firms. The gaps and challenges faced by users in the accounting software are also highlighted. The suggestions to overcome some common challenges that were identified by business firms are also explained. Literature Review The review of literature is made in the context of business research. As mentioned earlier, the usage of accounting software/package in a business environment is reviewed. While reviewing implementation of accounting software in business companies, it was found that business companies can be classified as small and medium businesses (SMB), small and medium enterprises (SME) and large enterprise business companies and other organizations such as governmental organizations, non-profits, banking and insurance, etc. The methodology followed in writing this literature review report is illustrated in figure below: Figure 1: Steps followed in literature review Background of Accounting Software According to Scott (2015), the background of accounting software/packages dates back to 1955, over 60 years now and have evolved a long way along with developments in digital computer technology. From the days of the mainframe computers introduced by IBM, accounting packages and computers seems to naturally fit well in the area of financial management. The developments in digital technologies make significant contributions in improving accounting systems which can be found in computerized software such as ERP (Enterprise Resource Planning), Accounting Information Systems (AIS) and so on. Brief on Accounting Software Usage Fink (2007) provided a study on the success of information systems in the context of large organizations to evaluate two main variables namely, user practices and design features in accounting software that which are designed and developed in-house. This evaluation was done by public accountants who deal with business companies to provide accounting expertise, controls, and computerized accounting package evaluations. Evaluation for these two variables was done for SMEs because SMEs have increasingly adopted accounting packages within their companies. SMEs make use of information systems for reporting, accounting and outsource their IS operations. The results of the evaluation showed satisfactory ratings for user practices and design but with exceptions in some cases. For instance, the installation process in the software was not well managed, but the functionalities and reporting features were good. This study was made to identify accounting package deficiencies and improve the soft ware to overcome deficiencies. In this study, Fink highlighted the importance of IS success, the usage of accounting packages by SMEs and the involvement of public accountants to improve accounting software. Sori (2009) explained that the involvement of consultants in accounting software implementation and usage will help in identifying incongruence within the accounting IS and the implementation team. A Brief on Accounting Practices The general case of SMEs in Australia explained by financial researchers and experts state that there exists a positive relationship between efficient cash flow management and working capital and the companys profitability. Therefore it must be noted that if an SME will manage its working capital well it can increase profitability and achieve business success (Yazdanfar and Ohman, 2014). At the same time in the case of owner-manager run companies, poor financial controls, and management practices are some of the reasons for the decline in business performance. Vos and Roulston (2008) suggest that in owner-manager run firms must actively engage themselves in monitoring cash flow cycle, break-even and profitability. In addition to these situations, SMEs find their accounting and reporting systems are adequate for accounting and compliance purposes. At the same time, their accounting systems used by SMEs may be inadequate for monitoring company performance on the daily, weekly or monthl y basis. This poor performance in accounting and financial management can be overcome through developing more skills on financial controls and knowledge of computer based accounting software. According to Breen et al. (2003), the motivation for adoption of computerized accounting systems (CAS) by businesses in Australia is mainly driven by IT systems adoption in their companies. Their research project was made to examine the small business usage of CAS and to identify obstacles that prevent business companies from adopting CAS. The overall objective is to encourage adoption of accounting software in SME record keeping. Since accounting packages need an IT system, IT adoption of is influenced by many factors such as making decisions in the organization for IT, using technology for innovation, the overall organizational style, and the business environment. It is found that in large organizations, IT is used extensively, as business operations are computerized. On the contrary, smaller business firms depend on the owner-manager who makes decisions on IT (Liberman-Yaconi et al. 2010). Halabi et al. (2010) suggested that the IT knowledge levels, proficiency and characteristics of owner-manager play a major role in determining CAS in the company. In addition to these constraints it was found that small business companies have resource limitations and in many instances, the owner himself performs the accounting function. For companies initiating the use of accounting packages, public accountants offer support in implementing the accounting package and improving it further (Breen et al. 2003). Hunter (2015) stated that the availability of more powerful computers along with user-friendly accounting software has influenced SMEs to implement IT and accounting software along with other packages in the recent years. There is also considerable research to demonstrate the link between improved business performance and use of accounting package/software. SMEs are found to be using accounting software for obtaining information related to business operations more efficiently (Reid and Smith, 2002). Looking into these circumstances, it can be understood that for having a more systematic and comprehensive performance monitoring of financial data, the owner-manager must be proficient and skilled in accounting software. More financial literacy is also highlighted for SMEs to help them have more control of their finances and sustain themselves in the competition. Mazzarol (2015) suggests the need for a national system such as Australian Small Business Commissioners to provide assistance to SMEs on regulatory changes, information control, advocacy services and in dispute resolution. Many researchers have also highlighted that accounting department maintains books of accounts for all the departments, the input data from other departments came in different formats. This has often resulted in duplication of data and posed challenges while reconciling accounts at the end of the year. This problem is often faced by companies running an accounting package on a standalone computer. The solution to this problem led to the development of centralized database and accounting systems which were used by SMEs and large enterprises. In the centralized database, the problem of data duplication and issues in multiple formats of data is easily handled (Svejvig, 2011). Large business companies implement network-based software systems such as ERP and to maintain the centralized database and establish uniformity and consistency of data from different sources. ERP systems integrate different individual applications in business functions and ensure data centralization and avoid the ne ed for an independent accounting package. ERP software is a business enabler and provides competitive advantage but the implementation is quite challenging and must be done correctly (Xu, 2011). A number of accounting packages are available for use immediately off the shelf and can be customized. Some examples are XERO, MYOB, Oracle, SAP, etc. Conclusion In summary, the report provides a detailed review of the use of accounting software by business companies in Australia with a focus on SMEs. The review summaries are made by using journals, conference proceedings and research reports which are the sources of information. It can be found that SMEs and small companies due to their limited resources face many problems and challenges in effectively managing their finances which can be overcome by the use of centralized databases and software applications. The role and involvement of public accountants in Australia in improving accounting packages used by SMEs are briefly mentioned for its importance to enhance the features of in-house developed software. The use of computerized accounting systems is highlighted to overcome the problems faced by SMEs in managing their cash flow, capital and company performance. The need for a centralized software system such as ERP is highlighted to ensure data consistency and uniformity in business funct ions. References Breen, J., Dr. Sciulli, N. and Calvert, C. (2003) The Use of Computerized Accounting Systems in Small Business, 16th Annual Conference of Small Enterprise Association of Australia and New Zealand, Sept 28 - Oct 1, 2003. pp. 3-8. DIISR (2011) Key Statistics: Australian Small Business, AGPS Canberra, Department of Innovation, Industry, Science and Research. Fink, D. (2007) Information Systems success in small and medium enterprises: An evaluation by Australian Public Accountants, Australian Journal of Information Systems. 4 (1), pp. 32-34. Halabi, K.A., Barrett, R. and Dyt, R. (2010) Understanding financial information used to assess small firm performance, An Australian quantitative study. Qualitative Research in Accounting and Management. 7 (2), pp.163-170 Hunter, M.G. (2015) Strategic Utilization of Informatio Systems in Small Business. PA: Business Science Reference (An imprint of IGI Global). Mazzarol, T., Reboud, S. and Clark, D. (2015) The financial management practices in small and medium enterprises, Small Enterprise Association of Australia and New Zealand, 28th Annual SEAANZ Conference Proceedings, 1-3 July, Melbourne 2015. pp. 1-20 Reid, G. and Smith, J. (2002) The Bigger Picture, Financial Management, Chartered Institute of Management Accountants, pp. 24 26. Scott, B. (2015) The Accounting Journal: 60 years of Accounting Software, The Pulse Australia. [Online] Available at: https://myob.com.au/blog/60-years-of-accounting-software-introduction/. [Last Accessed 17-Aug-2016]. Sori, M. Z. (2009) Accounting Information Systems (AIS) and Knowledge Management: A Case Study, American Journal of Scientific Research. (4), pp.36-44 Svejvig (2011) A successful enterprise system re-implementation against all odds - a multi-sourcing case study, Journal of Information Technology Case and Application Research. 13(4). Liberman-Yaconi, L., Hooper, T. and Hutchings, K. (2010) Toward a model of understanding Strategic decision-making in micro-firms: Exploring the Australian information technology sector, Journal of Small Business Management. 48 (1), pp.70-78 Xu, L. (2011) Enterprise Systems: State-of-the-Art and Future Trends, IEEE Transactions On Industrial Informatics. 7(4), pp. 630-640.

Shanghai free trade zone free essay sample

A free trade zone (FTZ) or export processing zone (EPZ), also called foreign-trade zone, formerly free port, is an area within which goods may be landed, handled, manufactured or reconfigured, and reexported without the intervention of the customs authorities. Only when the goods are moved to consumers within the country in which the zone is located do they become subject to the prevailing customs duties.It is a region where a group of countries has agreed to reduce or eliminate trade barriers. Free trade zones can be defined as labour intensive manufacturing centers that involve the import of raw materials or components and the export of factory products.The highly anticipated Shanghai Free Trade Zone (SFTZ) opened its doors on September 29, 2013. Officially named China (Shanghai) Pilot Free Trade Zone, it marks yet another step in China’s continuing efforts to reform.The establishment of shanghai free trade zone is to test what challenges might be brought to Chinese state-owned enterprises and regulatory system in the controllable global competition ,which could provide references for the in-depth reform. We will write a custom essay sample on Shanghai free trade zone or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page a free trade zone also called foreign trade zone or a free port,with the intervention of customs authorities with in this area goods may be manufactured,stored,handled or reexported. When the goods are distributed to consumers within the country in which the zone is located do they become a subject to prevailing customs duties.this is done when a group of countries come together and discuss to reduce or eliminate trade barriers.free trade zones can also be defined as labour intensive manufacturing centers that involves the import of raw materials or components and the export of factory products.shanghai free trade zone(sftz) is highly anticipated opens on september 29,2013. Also called china shanghai pilot free trade zone marks yet again takes a huge step towards the booming economy of china.the establishment of such a pilot or zone is to test what challenges might be brought upon state owned enterprise and the regulatory system in the controllable global competition,such can bring a reference into a better form of condition.

The Art of Teppan-yaki Cooking essays

The Art of Teppan-yaki Cooking essays Metal Spatulas and salt n peppershakers fly through the air and are caught behind the back. Sharp silver knives cut through filet mignon steaks, boneless chickens and Tristan da Cunha lobsters. Soy sauce and seasoning is added as the portions are divided onto plates of the gazing hungry customers. This is the art of teppan-yaki cooking. Teppan-yaki cooking is a Japanese term for cooking on the grill. This tabletop form of cooking is a popular tourist attraction that combines knife skills and an entertaining presentation. It is the Japanese form of barbecue and consists of a flat wide grill with a pit where the chef stands as the customers surround him. It is not merely just cooking, it is also about performance. They come here to be entertained. Its also all about the cutting techniques, said Jet Mupas, a teppan chef at Tanaka of Tokyo restaurant. Mupas has been a chef at TOT for close to four years. It takes six months to get everything, he said. Prior to TOT, Mupas worked at La Merenda, a restaurant in the Hyatt hotel in Guam. Mupas said there is a big difference between regular dine-in restaurants compared to teppan-yaki restaurants. You work more hours and the timing is different. Here, your always in the rush, always flying, said Mupas. After the servers take the order they turn in the table map to the kitchen. On the table map, it shows exactly which customer ordered what so the chef could properly place the food in the individual plates. The food is prepped in the kitchen and brought out onto the carts that are in the pit. The next chef in line takes his tools, which consists of a wet towl to wipe his knives and spatula with, a grill scrub, silver spatula, and two small nine-inch wooden baton-like salt n pepper shakers used not for seasoning but for the shaker show at the end of the meal. Once the chef enters the pit, he greets ...

Waterhouse Friderichsen Essay Example | Topics and Well Written Essays - 2250 words

Waterhouse Friderichsen - Essay Example As the discussion highlights the hypothetical case study will be a 35-year-old female patient who was found with signs and symptoms associated with Waterhouse Friderichsen. A 35-year-old female patient got admitted after showing signs of high-grade fever accompanied by chills and vomiting over a period of 7days. The patient also had a skin rash on the abdomen and trunk, which appeared on the 5th day of infection. Following admission, the patient developed a hemorrhagic rash. On assessing the family history, there was no any significant information to associate the infection with family history. Medical examination revealed that the patient was unstable, and there was the presence of cyanosis. The patient was afebrile with a pulse rate of 90/min and a systolic BP of 70mmHg. From this paper, it is clear that neurological examination revealed positive signs of Kerning and Brudzinski. There were rashes all over the body but predominated on the abdomen and trunk. Collection of CSF was done under aseptic conditions and its processing is done under standard bacteriological procedures. Microscopy on CSF was done routinely, and a cell count of 9400/mm3 was reported. Of the total cell count, 86% were polymorphs while 14% were lymphocytes. An increase in CSF proteins to 309mg% and a decrease in glucose to 20mg% were reported. A Gram stain preparation of the CSF revealed pus cells accompanied with gram-negative diplococcus. CSF cultures were done on MacConkey agar, chocolate agar, and blood agar and incubated overnight. After overnight incubation, there were tiny translucent colonies on blood agar and chocolate agar. Standard bacteriological procedures identified the tinny translucent colonies to be those of Neisseria meningitides. A CT scan conducted on the patie nt confirmed adrenal hemorrhage, which is present in Waterhouse Friderrichsen syndrome. Antibiotic sensitivity using 5 antibiotics showed no resistance to any of the antibiotics under examination.

How the tiger got his stripes Assignment Example | Topics and Well Written Essays - 750 words

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The Psychology and Philosophy of Education of Ayn Rand in The Comprachicos Essay Example for Free

The Psychology and Philosophy of Education of Ayn Rand in The Comprachicos Essay Ayn Rand writes mainly about the status quo and what and who is to be blamed for such circumstances. She talks of a miseducation so ingenious that when one reads about it one simply gets baffled as he is forced to look into his own experiences from the home, to the school, to the Church and in the province or in the city. One can expect to see various parallelisms with how he is brought up and what he is usually told by his superiors. The reason for these apparent similarities, I think is that aside from the ‘system’ that almost each person is forced into; there is something common in every one of us. This is what makes us man, Rand says, our capability to be rational. Rand believes that man is rational and that this characteristic is, by itself unyielding. It is a capacity that can be impaired and can be prevented to work at its best, as what the comprachicos do but it survives even in those who are the ‘exact concretization’ of the Nursery School ideal, the hippies. Rationality is that which enables any man to; even with the worst education given to him feel that something is wrong because things appear blurred to him, that things must have clarity for it to appear blurred in the first place. It gives him an inkling perhaps or an intuition that something is not right around him and yet he still feels that ‘he has to make something somehow’. This is because of his rationality which naturally is the opposite of the fake, the submission, the uncertainty and the chaos. Man is rational because he has a mind. For Rand, this mind is empty at birth as what John Locke holds to be Tabula Rasa. It does not have innate contents; it is on the other hand waiting to be written upon by the experiences to come. Rand says that it has the potential for awareness, with a conscious and a subconscious mind that he must learn to operate to be able to construct inferences about the perceptions he will make. Thus, one can easily see how important it is for every child to be given enough opportunity to develop this potential especially in the years of his life that it is most needed. Rand stresses that it is in the first two years of a person’s life that what he is capable of learning is most significant both in the quantity and the degree of his curiosity about everything around him and the intensity of how he takes every detail seriously. When he reaches his third year, Rand says, his cognitive development is completed. He has acquired the things he need, what he has to do at this point is to use them. How he uses his cognitive tools will determine how well his conceptual ability will be when he grows older. Hence, as early as the nursery level, educators should already start training the child’s mind. Rand holds that teachers should focus on the progress of his mind’s automization of conceptual knowledge. By this, he can then retain the knowledge gained in his consciousness and move on to new information so that gradually, he will learn to integrate the old and new inputs and thus establish relationships between them. This will guide the child in understanding the basic concept of time-continuity and in internalizing a projection of the future instead of acting on whatever he feels like doing in the moment. If the simple idea of having something like tomorrow, or even later, and that what is done at the moment affects the time thereafter is introduced to the child, he will inevitably practice his rational faculty because he needs to look at all his choices and reason when he is choosing among the different alternatives. He needs to think and debate by himself what best could be done in the situation because the consequences of it would always have a lot of implications. Rand postulates that if a child is given the chance to exercise his reason, being caught in an event where he has to make decisions will not be much of a hurdle for him. The important thing is not really for him to make what is in the older people’s opinion the right decision; but to let him, in all his capacity as a rational person and in all his limitations as a child have at least some disposition and not let him be governed by whims or emotions be it of himself, of another person or of the whole pack. To have a disposition requires that one should have a firm ground to stand his beliefs on. This is why Rand tells us that it is wrong to place the children in an environment that would not help him be secured about an objective world, one that would only make him settle for the company of persons the same age as he is and of course do not know any better. What he needs, says Rand is cognitive guidance especially to acquaint him to the reality instead of making him adjust to a group of people he does not know and lose himself in the process. In getting to know the reality, Rand talks of the Montessori Method which utilizes materials that are didactic thus very useful for child learning because it provides a solution that the child needs to discover by actively thinking of how to do it. Instructive materials, Rand moreover says introduces the child to a sense of order since it is directed to a right answer or a right way. During this stage, Rand says that a child can only identify objects around him and its characteristics as it appears to him. The child cannot comprehend its other properties like height, volume, color and so on. This is why at this time, it is best to provide for the child special exercises of attending, observing, comparing and classifying. I have noted that while keeping the learning pace in gear with the child’s current stage, the four exercises mentioned also further develops his reasoning skills [especially comparing and classifying]. It is significant to note in my opinion how the previous knowledge learned leads to the knowledge learned later and how the knowledge learned later reinforces the knowledge learned earlier. When the child is introduced to the reality and becomes more and more aware of his own self, Rand implies that the time for language, particularly speech comes. Interestingly, Rand says that language comes to fix by means of the exact words which the child’s mind acquired and this profoundly lets him find himself alike in the world. This is a start for him to have a sense of belongingness, an idea which is necessary as Rand says to be an active and intelligent explorer of the world. All learning involves a process of automizing, Rand has stated. In forming, integrating and using concepts, Rand establishes that it involves the person’s will; it is volitional. How else better to bring out the will of the child in learning and thinking critically than to let him use practice his cognitive abilities especially in the age when he is most up and ready for it? Rand stresses that educators should not let this time pass because what could have been a joyful activity of enhancing his mind when the child is young will turn to be an extremely strenuous task when he gets older. Rand also gives favor of understanding as a method of learning over memorizing. Understanding means to grasp the content and the essentials of a thing, an event or a concept, to establish relationships between these essentials and what was previously known in the past and most importantly, integrate it with other subjects. By understanding is how the child will learn reading, for instance. Rand mentions what she calls the ‘look-say’ method which is not merely focused on shape of the letters (which the child can reverse; i. e. b-d, m-w, etc. [1]) but more on their phonetic equivalent which encourages the child to think in abstractions; directing his attention to the sound of the letter and not the mere appearance of it. Memorization, Rand further holds, is appropriate only for the level of observation, when the child’s capacity to understand is not developed yet. Another method Rand despises is the Discussion Method. As implied, she prefers to have a teacher in the classroom to guide the students in learning about the subject and to not let them carry the learning process by their premature knowledge. Besides the obvious fact that to learn is why they come to school in the first place, Rand prescribes that the teacher really teach what he expertly knows because to leave the deliberation to the students is to give them an illusion that they can know without being taught; that they can claim expertise without really learning. It is not possible to learn from this method because as Rand tells us, the students are clueless about that which is supposed to be lectured. To employ this method, according to Rand is to give the false idea that any person’s opinion can be the right answer or that the right answer can be produced by a person who does not yet know anything about what is being talked about. This cannot be for the truth is independent of anyone’s mere whims and this, in turn is the reason why education is highly significant and relevant and must remain so by imparting on the students the knowledge and the skills necessary for his growth as a rational being. I think that the reason why Rand says that this method is inappropriate for the students is because the mind prior to learning about the subject is, to say still immature. By this immaturity, they are driven to be hostile people, indulging them to the guilty habits of criticism instead of creativity for they mistakenly think that to demolish a bad argument is to construct a good one. We can see very clearly here how Rand takes it to be an awfully big mistake to leave students of any age unguided and left to themselves when they in fact need to learn and thus to be taught by a superior more knowledgeable than him. To conclude, Rand takes the psychology and philosophy of Maria Montessori and John Locke in her basic idea of education. Her metaphysics on the one hand rests on the basic idea that there is an objective reality that the child will naturally belong to; in which he will find proper distinction between existence and consciousness. Her epistemology on the other hand lies on the thought that every person is born without knowledge but has the potential to exercise his rational capacity if given the due opportunities for development. Moreover, it is best to develop a person’s cognitive skills when he is young not only because it is when he is most ready and willing to do so but also because for Rand, a purposeful and disciplined intelligence is the highest achievement possible to man. Implied then by her basic ideas derived from Montessori and Locke, Rand takes a common stance with the position of Perennialism. [2] Abigail Thea O. Canuto EDFD 201 (HZQ2)/ Thursdays, 5:30-8:30 P. M. 2003-31176 / MA TEG (K-2) Prof. Muega / A Paper on ‘The Comprachicos’ II. Evaluating Ayn Rand’s Philosophy and Psychology of Education from the Standpoint of Pragmatism, Essentialism and Perennialism, Existentialism, Social Reconstructionism and Marxism As evaluated earlier, the philosophy and psychology of Ayn Rand with regards to education rests on the basic idea that man is rational; born with a Tabula Rasa mind that is to be filled with knowledge brought by experiences he will have in the world. She also holds that cognitive training is best started as soon as possible, which is in the nursery level because it is when the child is most ready and willing to learn about the reality and that to delay, or even worse to provide what I may call a wrong education will greatly impede his reason which is his basic means of survival; his reason. Again, the wrong education that I interpret to be in Rand’s article is basically the Progressivist method and any classroom setup that leaves the child to the whims and immature ideas of the collective. Pragmatism, especially that of John Dewey is just one of the various positions contended by Rand. Perhaps the most apparent distinctions that can be made between these two views is the way they regard reality and everything in it human experience, ideas, truth and so on. On the one hand, Rand believes that reality is objective and unchanging and that the experience man derives from this reality is primarily for his own ends alone. She does not think that what man learns from his environment should be directed towards the good of the society or any other person because to do so would be to surrender one’s own will and rationality. Rand says that to be rational is to refuse to act based on the collective’s demand and that this refusal makes him properly selfish. On the other hand, Pragmatism stresses that the reality is changing; what exists is an open universe of constant flux. This position believes that we cannot say that there are metaphysical absolutes because this assertion is unverifiable by human experience. Instead of resting his ideas on an objective, unchanging reality, the Pragmatists prefer to give emphasis on being, work and action as opposed to ideas, spirit and thought, which are targeted to the betterment of the society; to solve its problems. It thus follows that Pragmatism proposes an epistemology that is conditioned by societal institutions. By this, this view is in favor of experimental learning wherein theories which are derived from experience are tested and applied and that which contributes and affects the society in the best way is perpetuated. By extension, truth and morality then are not things that are absolute but are, respectively a tentative assertion based on the application of hypotheses to solving problems and values that arose from outcomes of human responses to varying situations. In evaluating Rand’s philosophy and psychology from the standpoint of the different positions through the use of my own interpretation, I deem it highly significant to first categorize where I think the latter’s ideas are coming from. Pragmatism, in my opinion does not choose the society over the individual. I do not think that its intention is to diminish the value of the individual man in order to promote progress of the society. What I think it does rather is to try to bring together, as harmoniously as possible human beings in every community to work together for the good of the group not only for the group itself but also because the group inevitably affects the individual. The point of the matter for Pragmatists, in my opinion is that every person is a member of a group and what happens in that group affects the individual. What best be done is to act and react based on what can be verified by human experience and to do so as freely as possible, unlimited by absolutes that act as constraints to the inquiry of every man. Therefore, Pragmatism would disagree with Rand in saying that the child should not be left to a group of other children and not to let him pursue activities based on his interests. This method is, on the contrary what best helps children in teaching them to be open to numerous possibilities that are discoverable by their minds through inquiry. Moreover, to let children mingle with other people especially those of their own age introduces them to the nature of a democratic society; one that fosters virtues of sharing, of waiting and of cooperating which I think would come in very useful in establishing healthy relationships in adult life. Rather than what Rand says about this method as justifying the omnipotency of the pack, the Pragmatists would say that to be with other men is the natural state of every individual and to expose them to this nature would better prepare them for a productive and empathic existence with each other, mutually beneficial for each and every man. Additionally, Rand’s method of cognitive training would, for Pragmatism limit that child’s capacity for free inquiry. Rather than the traditional way of teaching with the instructor merely imparting knowledge and skills, the Pragmatists are more inclined in an activity method which involves play, construction, nature-study and self-expression. These activities are I think formulated by the Pragmatists not for the reason of impeding the cognitive development of the child. Contradictory, the activity method enhances not only the thinking ability but the capacity of this ability to speculate critically by firsthand experience, by concept-building, by getting acquainted with the environment and by doing all these through expressing the self. Pragmatism would thus see Rand’s general thought regarding education as imposing on the individual; limiting the child’s capacity of learning by himself through play which he enjoys in his young age and helps a lot in critical thinking by inquiry and living in harmony with others. Finally, Rand says that the Pragmatists see the mere absorption of facts and values does not provide any social gain; in this I do not think that the latter would disagree. Conversely, the Pragmatists would not say that the activity method would make a child submit to the pack for what they promote is not submission but cooperation. The positions that are most similar to Rand’s thought on education, on the other hand are Essentialism and Perennialism. I find these views as very similar to each other but to properly distinguish and outline their individual points is nevertheless significant to see how exactly Rand’s ideas are alike with them and determine where they would diverge from each other. Essentialism, from its name itself talks about basic education. It calls for a return to the essential subjects that have been proven to be useful in the past and are likely to be beneficial in the future. Essentialism says that such a return is needed because the modernization of education, by the relaxation of academic standards for widespread social promotion and by the dominant educational theories that are enfeebling are causing academic standards to fall. Its orientation is thus very scholastic, holding that societal problems should not hinder academics. Essentialism deems it of high importance to transmit generative skills and intellectual disciplines that identify and perpetuate basic cultural elements. Hence, the teacher should exhibit high competence of the subject and of the task of bequeathing such knowledge to the students for the needed mastery in preparation for work and citizenship. All these, according to the Essentialists cannot be accomplished in a Progressivist classroom where the Whim rules, destabilizing the primary function of the school. Rand’s theory of education perpetuates the idea of basic education by Essentialism. Because of the stance that Rand takes with regards to man as being rational and in need of cognitive training, she proposes a classroom setup where a teacher handles the class in his full capacity to pass on knowledge that the children came to the school to learn about. Conversely, Rand’s idea of a purposeful and disciplined use of intelligence is also in common ground with what Essentialism promotes; as it would be attained in an environment of systematic and sequential learning. Interestingly, where one might tend to see Rand’s theory as alike with Essentialism is in her proclamation that the poor quality of man’s use of reason and the increasing frequencies and number of people engaging in violent behavior and drug use should be attributed to the educational system that has plagued human life for many years. However, I find it very remarkable that the precise aspect of the system that Rand is blaming for the status quo is different from what the Essentialists are talking about. As discussed earlier, Essentialism is fighting against the Progressivist schools that cater to children’s whims because they destroy the academic function of the school, which is to impart basic skills and knowledge that are useful in the past and will likely be useful in the future. The justification of the preservation that the Essentialists are vying for is that they believe that such basic education is what is needed for a person to grow a responsible adult who will gear his capacity towards economic productivity and growth. This is where I find a separation between Rand and the Essentialists. Rand criticizes Progressivism because it hinders the child from developing his capability to become a fully-functioning rational being by making him conform to the pack. She does not say anything about the society’s growth being impeded for in my opinion, it is not what she is most concerned about. The Essentialists, I think would find the curriculum and the method of teaching of Rand as those that would best encourage their thesis of preserving basic knowledge but they do not share her sentiments with regards to the rationality of man. Furthermore, the Essentialists share Rand’s views in expressing that the declining education is to be held responsible for violence and drug abuse that are getting more rampant nowadays. I have observed, however that while Essentialism blamed the Progressivists’ permissivism to students thus leading them astray, Rand tells us that such malady in the lifestyle of people today is an evidence of their impaired rationality’s search for a higher reality or higher experience. The ideas of Rand and the Essentialist are indeed related but quite unlike each other. They do not oppose each other but they nevertheless do not meet at the same point of the arguments. Perennialism, on the other hand promotes an education of man that upholds his potentialities; an education that is based on the universal characteristics of human nature. It goes further than Essentialism in promoting basic education; it does so in the name of rationality, that which, as Rand says defines us as human. Further, rationality is man’s highest attribute thus the cultivation of intellect is education’s highest goal. Rand, as well as the Perennialists blame the social orientation of today’s education to the growing malaise in the situation of man. They both proclaim that when students are left to educational trends that lean towards mere whims and emotions of the students and mediocre educators, they are brought to internalize false notions of success and progress (i. e. emphasis on the society, premature vocational training, specific economic training) that contradicts their individuality; their nature to be objective. This is the inevitable result of the elimination of the proper cultivation of intellectual abilities by means of acquainting them to an objective and universal reality, one that is in line with their existence and human nature, also objective and universal. The Perennialists would thus correspond Rand in the idea that a proper study of metaphysics would restore rationality. It is I believe the key point of their positions: that the reality in which we live in is universal and our human nature is unchanging as well. To say then that rationality, which defines human nature, is constant implies that education should be fixed as well. Perennialism, like Rand also emphasizes that the students come to school because they wish to know that is why it is imperative for the teachers to be mature; competent and knowledgeable about the subject. They both talk about a classroom setup which is open not to the mercy of the whims and emotions of the students but to the development of their cognitive abilities in a structured manner thus avoiding the tendency to be anarchic or despotic. The curriculum and the subject matter that they speak of are those that are systematic and sequential, thus both want to foster the basic skills in the younger years of the child to help him prepare for the disciplines he would need to study later. Moreover, the consciousness of the child should begin with his immediate environment and the idea that it is universal and objective before immersing him into a group in order for him to identify himself first as belonging in the reality thus achieving self-identity. By extension, Perennialism together with Rand would find that when the child is older, he will not be driven to the physical sciences to escape questions of morality and other issues in the humanities. The Perennialists would I think agree with Rand that a symptom that a person’s rationality is in good condition is when he is asking and forming his own concepts of these kinds of problems. I have found thus that the general views of Rand and Perennialism are alike except on some orientation (not root or ground) in their positions. Just to note, I have noticed that while Perennialism is usually associated with religion and the relationship of the individual to the universe and with God, Rand was a renowned atheist. This interestingly does not cause them to conflict with each other since they remain resolute on the universality of metaphysics and epistemology which is not affected with a belief or a disbelief in a higher being. Another position (or rather an inclination) that takes a totally different view of reality and human nature from Rand’s is I find, very fascinating to discuss. I say so because I have realized that even though they are very distinct from each other, at some point they still manage to meet. Existentialism is well-known for its statement ‘existence precedes essence’. Human nature, for them is subjective and independent from any antecedent reality thus negating Rand’s idea of metaphysics as objective and universal. For the existentialists, the freedom to choose is man’s highest attribute and not reason for if such is the case, then they cannot choose reason as a value. To be rational, thus is something for an individual to choose. This thesis is extended to the human purpose, which is also subjective for every person. One man can make and define his own purpose and his own alone; he is responsible for his every action that is derived from his freedom as a human being independent of the opinions of other people and on any reality that some may assume to exist before him. The existentialists thus would not agree with Rand in saying that man should be introduced to an objective and unchanging reality because it limits him in constructing his own definition of his existence. They further, unlike Rand do not see any problem with seeing the individual as not only possessing abilities for rationality but also for irrationality, feelings, and affective characteristics. They claim to see a person in more varied terms because they do not believe that one can simply define him as just rational or just emotional and so on. Human beings are to complex for this kind of definition, they say. The values, moral dispositions and the validity of knowledge for the Existentialists are thus to be determined by the individual. This is not to say, as Rand does that truth for instance becomes dependent on a collective group that the individual loses himself in conformity. Rather, what the Existentialists mean is that man’s determination of values, morality and knowledge validity stems from the recognition that human experience is subjective basically because of every person’s capability and freedom to choose. Therefore, while Rand speculates that it is reason, impaired or properly developed that determines how a person lives his life, for the Existentialists it is the freedom to choose which never wavers regardless of the situation he is in. For both points of view however, though what they interpret to be the highest attribute of man (reason vs. freedom to choose) is rigid and unchanging, it can still be limited and impeded by a crucial factor. That which harms human existence is one and the same thing for Rand and the existentialists: a societal orientation or the growth of a mass society. Both the Existentialists and Rand claim that the quality of human life is threatened because of the group that makes a student conform to it, thus preventing him to decide for his own and think in terms of his own liking. The general tendency of the Progressivist school, both for Rand and Existentialism is to be coercive on the student, alienating him if he expresses creativity and divergence from the norms. However, because of the rigidity of human nature, both contend that the essence of being human survives even in the bleakest of moments. Rand, on the one hand does not coin the term ‘choose’ in saying that man’s rationality will find ways of alternative expression in later life (i. e. drug addiction, violent behavior). She instead expresses it in a way that means that a man does not really choose for his rationality to be expressed in whatever way; the way it expresses itself is dependent on the cognitive training he receives in the course of his academic life. On the other hand, the Existentialists hold that his freedom to choose is the thing that lives on and even if he is oppressed and alienated, he can still choose to either conform, to submit or to revolt. With regard to the classroom setup and method of instruction, the Existentialists would find what Rand is proposing as prescriptive because they might interpret it as placing too much emphasis on the role of the teacher in imparting knowledge than letting the student discover for his own even when young. The Existentialists, hence would find the main goal of education to be that of cultivating in the children the freedom to choose and awareness of this freedom. They would agree with Rand insofar as, perhaps, autonomy and emphasis on the self is concerned but they definitely denounce her idea of rationality as man’s basic essence for such an idea limits and prescribes the individual to, in my interpretation, act rationally. Another position that detects problems in the status quo is what is called Social Reconstructionism. It talks of a cultural crisis, brought about by the growing population, conflicts between different cultures especially by discrimination, environmental pollution, violence and terrorism that threaten human existence. All these predicaments infiltrating human life, they say can be traced to the severing of human values from social and economic realities. What the Reconstructionists propose, from the name of the position itself is a reconstruction of personal and social experience to reform society. The obvious implication of this thesis, of course is that culture and society is not universal, it continually grows with the direction of its growth depending on the time, place, people and the general circumstance of it. Conversely, human can refashion culture to fit and promote human development and growth. Social Reconstructionism would thus first and foremost denounce what Rand calls an ‘objective and universal reality’ because it believes that change is a necessary feature of human life. The absence of change for them, I think is like a dead society; it is deprived of its potential for progress and betterment, all things in it obsolete and useless. The Reconstructionists would not support Rand in her theory that students should be encouraged to be selfish because he is rational and that to use one’s reason is by nature a selfish affair; rather, they would declare that there is no room for selfishness in any society at any time for how can progress be realized if men used their rationality for mere thinking and not much doing? The solution, according to the Reconstructionists is not to eliminate or deny the process of change but to learn to cope with it. As they put it, change itself did not provoke crisis; crisis occurred when man was unprepared to cope with it. They would hence find Rand’s virtue of selfishness as dangerous because it discourages social cooperation, perhaps because it hurriedly concludes that to belong in a group is to conform to it, losing one’s individuality. I do not think that the Reconstructionists have any problem with Rand’s assertion that man is rational and that it is what makes him human. On the other hand, what they would propose is that such rationality should be geared towards social progress for cognitive training for the sake of rationality only will not render any gain for society. Schools then should educate students with a deliberate purpose to inculcate in him a commitment to work for deliberate social reform and a planning attitude for cultural revision. For them, there is nothing wrong with orienting students even when young, a sense of cooperation and the acknowledgement that reality is changing not only because it is the case but also because it is happening rapidly and to ignore or deny it would cause a lag between the moral consciousness and social organization and technological inventiveness. They do not propose mere conformity to the group but they also do not renounce that the society and culture is imposing on the individual.

Brain Development :: Child Development, Neurons

Child development is crucial throughout the early years, during this time the development of the brain occurs. The development of the brain contributes to the functioning of the body. The anatomy of the brain is made up of neurons and divided into four different lobes. The temporal, frontal, parietal, and occipital lobes control a variety of cognitive functions. The brain controls simple functions such as fine and gross motor skills, vision, and memory. According to Meadows (1993, p.263), at all sorts of levels in the brain there are programs for functions such as breathing, sleeping, and producing coherent language. Brain development in children is vital during the early years. During the early years, children brains are active enabling children to learn a variety of information. Many studies have been conducted and they have concluded a healthy lifestyle, physical activity, and exposing young children to a variety of education material assist with child development. The first few y ears of a child’s life is crucial as far as his intellectual as well as socio-emotional abilities are concerned (Bose, 2000). Brain Development Brains and the more nonessential parts of the nervous system are made up of neurons (Meadows, 1993 p. 266). The brain is made up of neurons, axons, dendrites, and synapse. They all have their individual job that contributes to the functioning of the body. The weight of the brain increases as a child develops into adulthood. According to Siegler & Alibali (2005, p13), the changes in the size of the brain make it possible for advanced thinking. The neurons are the functioning core of the brain (Brotherson, 2005). The brain begins to develop in the mother’s womb and continue to develop as the child develops. The neuron has branches protruding from the cell sending signals to the synapse and axon. The synapse and axon shapes the brain which allows connections to be made. Young children learn new information when they follow the same routine on a regular base. If a parent repeatedly calls a child a certain name, then connections form that allow the child to recognize that name ove r time and he or she will begin to respond to that name (Brotherson, 2005). Through repetitive experiences the axons and synapse strengthen causing learning to take place. The brain is divided into four major lobes: the frontal lobe, parietal lobe, occipital lobe, and the temporal lobe. Each lobe contributes to cognitive development in young children.