Constructivism And The Theory Of Constructivism Essay

I. Introduction Certain individuals seem to be able to effectively communication their message to achieve their goals, and others do not. Constructivism explains why differences in communication skill occur between individuals. The purpose of this analysis is to demonstrate the utility of constructivism as an aid to help individuals understand how to create strategic messages that will help attain their goals. Constructivism will be defined and its main premises will be explained. Following this, a communicative episode will be presented, along with an analysis of how this theory can be applied to this situation. Finally, the application of constructivism in different contexts will be discussed, as well the strengths and weaknesses of the theory. II. Explanation of Constructivism Constructivism, first theorized by Jesse Delia, seeks to explain the way individuals adapt their messages in order to successfully elicit a desired response from their listener. The major premise of constructivism states that those who have greater amounts of personal constructs are more cognitively complex. Using these personal constructs, individuals can create a strategic message personalized to the listener and is therefore, able to achieve their goals. The idea of cognitive construct was originally presented in George Kelly’s personal construct theory, which states that individuals create mental structures in which the behavior, appearance, and utterances of others are interpreted and givenShow MoreRelatedConstructivism And The Theory Of Constructivism1577 Words   |  7 PagesBut why do we make assumptions? The theory of Constructivism can help us understand why we categorize things we see into constructs and how these constructs can be harmful and how they can benefit or hurt us when we communicate with others. The theory of constructivism helps explain how meaning can be developed through interactions we have. The basis of the theory was started by George Kelly who was a main author in the Personal Construct Theory. This theory discussed insight and how it can beRead MoreTheories Of Learning : Constructivism And Social Constructivism2896 Words   |  12 Pageswill analyse three main theories of learning: behaviourism, constructivism and social constructivism. Each theory varies in its approach to teaching as each has its own definition of learning but all have strong implications for teaching practice. As every pupil has different needs and different ways of learning, no one theory is useful for all children therefore I will be examining both the benefits and limitations of each. I will discuss the implications of each theory on classroom practice, includingRead MoreConstructivism : A Learning Theory917 Words   |  4 PagesConstructivism is a learning theory that suggests that because individuals are not blank slates new knowledge is constructed by building upon prior knowledge and experiences (Brandsford, Brown, and Cocking, 2000). Within the classroom setting, constructivism often includes, but not limited to a hands-on activity, group work, and teachers acting as facilitators. At the sight of observation, the learning activity was a guided reading lesson. This reading activity was designed for a small group of fourRead MoreVygotsky And Constructivism Theory729 Words   |  3 PagesConstructivism theory is basically used to define how learners gain knowledge from their past experience or from prior knowledge. For example, even in the childhood the child is not in the blank state they grasp knowledge by the expressions and images. Lev Vygotsky was a Russian psychologist who has given socio-cultural approach to cognitive development. He wrote two famous books â€Å"Thought and Language† and â€Å"The Development of Higher Psychological Process†. V ygotsky’s theory is based on social-culturalRead MoreConstructivism And The Learning Theory1346 Words   |  6 PagesTransfer of Learning: Constructivism Constructivism is the learning theory that focuses on observation by acquiring data and thereafter reexamining, altering, and updating information to be useful in the present time. Humans process experiences, knowledge, and conception of life based on their impressions of their past. As individuals experience an unfamiliar event, they will attempt to integrate it with their knowledge and past, therefore replacing old outdated or incorrect data with new more pertinentRead MoreTheories Of Behaviorism And Constructivism754 Words   |  4 PagesIntroduction Behaviorism and constructivism are learning theories which stem from two philosophical schools of thought which provide a structured foundation for planning and teaching instructional tasks. Behaviorism is based on observable changes in behavior. Any concept can be learned if it is repeated enough until it becomes automatic. Some key players in the development of the behaviorist theory include Pavlov, Watson, Thorndike and Skinner. Constructivism is based on the premise that weRead MoreThe Theory Of Education And Constructivism1587 Words   |  7 PagesTwo of the more prevalent theoretical frameworks used in education are constructivism and andragogy. Savicevic (1991) points out that the popularity of andragogy has spread among practitioners and researchers in many countries, including Hungary, England, Finland, France, Germany, Poland, the Netherlands, and Russia (as quoted in Chan, 2010, p. 28). Constructivism, on the other hand, has become, as O’Neil (1992) observ es, â€Å"a new catchword† among educators (as quoted in Oxford, 1997, p. 37). ThisRead MoreConstructivism : A Cognitive Learning Theory1151 Words   |  5 Pages Constructivism: A Cognitive Learning Theory Erica Johnson Lourdes University â€Æ' Constructivism: A Cognitive Learning Theory According to Kivunja (2014), â€Å"a learning paradigm is a conceptual model that represents understanding of relationships involved in the learning process† (p.82). Cognitive learning theories were developed from the work of Gestalt psychologists during the early 1900’s (Billings Halstead, 2012). According to Billings Halstead (2012), â€Å"Gestalt psychologists believe peopleRead MoreConstructivism : Theory Of Learning And Knowledge1433 Words   |  6 PagesConstructivism is one of the three learning theories developed to help explain the way children learn in the classroom. The scientist Jean Piaget and psychologist Lev Vygotsky were the theorists who developed constructivism. (Pass, 2004) Teachers today use these ideas, some use them at different times in their classrooms and others have used them combined into the same lesson. Constructivism can help students understand and retain the information they learn in the classroom. Piaget made detailedRead MoreSpeec h Relations in Constructivism Theory1599 Words   |  6 Pages Analysis of the speech in relation to Constructivism theory The ideas that countries float and advocate for at times of conflict usually lead to intense war or peace. In constructivism, the major idea is how structures put in place are influenced by persuasive ideas and common beliefs that countries bring into play in the international arena. Politics in the international community is a product of social construction emanating from common values and persuasive ideas as

The Impact of Outsourcing on the U.S. Economy Essay

It is difficult to determine whether offshore outsourcing has a positive or negative effect on the U.S. economy. It may actually depend on which perspective you take on it. As stated by Hira and Hira (2005), outsourcing in the services sector is a major shift in how the economy operates and will have serious impacts, both positive and negative, on the trajectory of economic growth, distribution of income and the workforce. However, there are many factors to take into account when considering globalization. Companies must familiarize themselves with the various rules and regulations of global business, tariffs, trade agreements and barriers, and decide how to go global; global consistency or local adaptation. All of these issues affect†¦show more content†¦Furthermore, the U.S. economy may also benefit if companies reinvest the extra profits gained from outsourcing for expansion in the U.S. This creates more jobs at home, but again, this is a long term effect of outsour cing and depends on how successful that business is overseas. Exporting presents many advantages including reduced dependency on home market sales and greater control over research, design and production decisions. Conversely, many exported goods are subject to tariff or nontariff barriers and transportation costs that may substantially increase the final cost to consumers (Williams, 2009.) Some companies stand to benefit from exporting. Large U.S. based organizations are strongly in favor of their companies’ free ability to export U.S. jobs and have no interest in taking responsibility for the consequences to their employees. Basically, this means that the CEOs, executives and shareholders support offshore outsourcing because they stand to gain from rising profits and stock prices while employees here at home are losing their jobs to free trade and offshoring. The U.S. is in a period of transition in which many companies have just discovered the benefits of outsourcing, so they are anxiously scrambling to substitute cheaper foreign labor for American labor. The direct transfer of work overseas is growing much faster than theShow MoreRelatedOutsourcing Jobs to Foreign Countries1167 Words   |  5 PagesOutsourcing jobs to foreign countries has long seen to be a hindrance to American people when in actuality it can help the economy grow. Outsourcing is a sore subject for the majority of Americans today. Seeing jobs going overseas can be hard pressed to be seen as a good thing, even harder to believe it can help the economy. Looking at the way outsourcing can help everyone puts things in perspective on a global level. Imagine third world countries poverty stricken and hungry! Outsourcing inRead MoreThe term outsourcing refers to the act of contracting out business activities and procedures to a1300 Words   |  6 PagesThe term outsourcing refers to the act of contracting out business activities and procedures to a third party. The act of outsourcing sometimes involves the transfer of assets from one organization to the other. The term is also used to describe the act of handling the control of public services to the private corporations. Outsourcing mainly involves both the local and foreign contracting. At times, the term is used to describe relocation of business organizations to another country which is a alsoRead MoreThe Outsourcing Trickle Essay1237 Words   |  5 PagesAs esteemed journalist Tom Piatak wisely puts it, â€Å"The trickle of outsourcing threatens to become a flood.† His words speak the truth as outsourcing has left United States’ workers jobless, and it conti nues to increase the unemployment rate every year. During February of 2009, American workers lost a record 651,000 jobs alone, increasing the unemployment rate to 8.1 percent, the highest it has been in 25 years (Katel). Multinational corporations, hoping to cut down costs and stay profitable in theRead MoreOutsourcing : Effect Of Outsourcing1631 Words   |  7 Pages OUTSOURCING : EFFECTS OF OUTSOURCING IN AMERICA DHANASHREE AROTE 83360 INDEX Serial No. Topic Page No. 1. Introduction 3 2. Benefits of Outsourcing 4. 3. Negative Effects 5 4. Managing Outsourcing 7 5. 6 Key Trends 8 6. Conclusion 8 7. References 9 INTRODUCTION In today’s global business competitive environment, business organizations must innovate and adapt new strategies to sustain revenue generation, value while remaining competitive. Organizations have embraced outsourcingRead MoreOutsourcing American Jobs Hurt U.s. Economy Essay1672 Words   |  7 PagesOutsourcing American Jobs Hurt U.S. Economy The dawn of the outsourcing era. Many large U.S. corporations cultivates outsourcing faster than we can imagine. The trend that began in the late 1970 and picked up speed in the 1900s with the opening trade with China, India, and Eastern Europe (â€Å"Outsourcing: What’s the true Impact†). In its broadest sense, outsourcing is simply contracting out functions that had been done in-house—a longtime U.S. practice (â€Å"Globalization: Threat or Opportunity†). SubsequentlyRead MoreFirst Social Impact On Changing Career Models1453 Words   |  6 Pages As the variation of workers’ income levels, status and values about business and the character of the U.S. government, significant social impacts are generated from these changes (Earl, as cited in Knapp, Sharma King, 2007). First social impact involves changing career models. According to Sullivan (as cited in Terjesen, 2006), conventionally, careers have followed an upward, linear series through one or two firms or consist stable employment in one progression. Terjesen (2006) claims thatRead MoreImpact Of Globalization On The Economy1530 Words   |  7 PagesThe impact that globalization has and will have on the U.S economy continues to be one of the most debated economic issues of our times. Many people believe that due to the international trade there are less jobs and lower wages for people. International trade is important to the America economy, and to the economy of the world as whole, because neither the United States nor any other country in the world has everythin g that its people need and want. Globalization and international trade, come withRead MoreOutsourcing American Jobs Hurt U.s. Economy1560 Words   |  7 PagesOutsourcing American Jobs Hurt U.S. Economy Globalization is the integration of markets through the cooperation of internalization, federal, and state governments with corporate companies to provide low-cost products. Subsequently, outsourcing is an essential part of this globalization. However, what exactly is outsourcing? In its broadest sense, outsourcing is simply contracting out functions that had been done in-house—a longtime U.S. practice (â€Å"Globalization: Threat or Opportunity†). When a URead MoreOutsourcing In India894 Words   |  4 Pagesup almost as much as 60-65% of the global economy with India being a major contributor to this industry (KPMG, 2016). India has dignity to know that its country is one of the fastest-growing service sectors in the world. According to KPMG (2016), services remain the key driver of India’s economic growth and continues to grow strong and steady. The services sector contributes more than 50% to India’s GDP and is growing at about 10% per year. IT outso urcing has been a major source of employment forRead MoreEffectiveness of the Rhetorical Devices Used in the Manjeet Kripalani and Cindy Kimbbe Articles1148 Words   |  5 Pagesrhetorical devices that were presented in â€Å"Ban Outsourcing? Bad Idea† by Manjeet Kripalani. Second, I will review the rhetorical devices that were presented in the article â€Å"Outsourcing: the good, the bad and the inevitable†, by Cindy Kibbe. The articles are both strong in opinion and detail with persuasive arguments; the analysis will review the validity, logic, accuracy, misleading statements, ambiguity, and credibility of each article. Ban Outsourcing? Bad Idea by Manjeet Kripalani Accomplished

Investigating the development and importance of the auditing standards Free Essays

The regulative environment makes it compulsory that organisations such as limited liability companies must be audited by an independent external hearer qualified under the ordinances of professional organic structures internationally or nationally to guarantee that the company is working in conformity to the company jurisprudence set by several states. An external hearer maps as an independent organic structure appointed by and studies to stockholders to show an sentiment whether the fiscal statements are prepared, in all stuff respects, true and just and in conformity to the applicable fiscal coverage model ( Pflugrath G. , Martinov-Bennie N. We will write a custom essay sample on Investigating the development and importance of the auditing standards or any similar topic only for you Order Now and Chen L. , 2007 ) . In describing to the stockholders, the hearer provides sensible confidence whereby they do non vouch fiscal statements are free from material misstatements but instead at an acceptable degree. Professional organic structures worldwide carries a responsibility to put auditing criterions to play a function of helping hearers in executing responsibilities in order to supply high degree of assurance to intended users of the Financial Statements ( Noreen, 1988 ; Siegel et al. , 1995 ; Wotruba et al. , 2001 ) . 2.0 Main Report 2.1 Development of auditing criterions There are three regulative environments which govern statutory audits and one of them is scrutinizing criterions. At International degree, the International Federation of Accountants ( IFAC ) is the planetary organisation for the accounting profession. An independent standard-setting board under IFAC is known as the International Auditing and Assurance Standards Board ( IAASB ) . The IAASB developed the International Standards on Auditing ( ISAs ) to be carried out on audit battles. As for National degree, ordinances differ as there are assorted standard scene organic structures which choose to follow the ISAs by modifying it or to put their ain criterions to accommodate harmonizing to single states. In Malaysia, the Malaysian Institute of Accountants ( MIA ) , a member of IFAC is responsible in developing the Malaysian Approved Standards on Auditing ( AI ) which adopts the modified ISAs. However, the latest development states the execution of a new board which is the Audit and Assur ance Standard Board ( AASB ) ( Cosserat and Rodda, 2009 ) . 2.2 Importance of the auditing criterions. An scrutinizing criterion is a signifier of the current best pattern applicable in statutory audit battles by sanctioned hearers which sets a minimal degree of proficient proficiency to guarantee work done is of high quality auditing and at the same clip supplying high degree of confidence ( Jubb and Houghton, 2007 ; Simnett, 2007 ) . It is a signifier of benchmarking the strength of accomplishing aims of the professional organic structures in being a function theoretical account in the accounting profession as stated by Watkins et Al. ( 2004 ) , and besides safeguarding the place of hearers whilst scrutinizing fiscal statements. Through professional and ethical criterions such as independence and unity, Alfredson, K. et Al. ( 2005 ) states that hearers carry out elaborate plants to value a capable affair whether it is of true and just position. Once a decision is made, the sentiment obtained would find the degree of assurance the populace would hold towards the fiscal statements ( Alfredson, K. et al. , 2005 ) . This adds on to cut downing the hazard factor faced by users of the fiscal statements ( Martinov, 2004 ) as it deters managers of an entity to transport out deceitful activities. At the same clip, it besides indirectly strengthens the audit profession as the populace would hold an increased assurance degree taking to a better feeling towards hearers in general ( Simnett, 2007 ; Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . As processs of executing a statutory audit is consistent and of principles-based, it becomes less stiff and flexible to be implemented on the audit plants carried out on fiscal statements. Aside from that, as agreed by Noreen, 1988 ; Siegel et al. , 1995 ; Wotruba et Al. ( 2001 ) ; it may be able to cut down clip factor as hearers are able to be after and analyse which country are important to be tested more and frailty versa because they are already well-versed with the audit processs set by the criterions. However, this may present as a menace because the usage of their ain opinion becomes excessively subjective and therefore, they may be given to be excessively indulgent during audit processs and beltway on of import affairs. Hearers could even deliberately choose non to execute so much elaborate work and merely province fiscal statements as true and just since wittingly for the past history, it has been stated as so ( Jones et al. , 2003 ; Herron and Gilbertson, 2004 ) . From this affair, it can be of advantage to managers to carry on deceitful activities because hearers can merely see an sentiment on fraud but non able to observe and forestall it. It is the responsibility of the direction and managers to go to to deceitful possibilities in a company. With that said, they may choose to non follow deliberately by declining to unwrap gray countries in its fiscal statements or relevant information needed to execute the audit ( Cosserat and Rodda, 2009 ) . While saying to be able to accomplish high quality audits worldwide, a smattering of states still implement their ain auditing criterions to accommodate their national statute laws and traditions ( Samuels and Piper, 1985 ; Tarca, 1998 ; cited in Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . This is likely due to the fact that there are still many developing states which do non hold professional organic structures for such a intent as this or even states like in the United States of America whereby they adopt a different criterion which is of rule-based ( Simnett, 2007 ) . All this may reciprocally do a hold and obstructor to harmonisation of criterions across the Earth in concurrence to international convergence ( Weetman, 2006 ) . Aside from that, consistent updating and alteration of criterions poses a demand to maintain oneself updated taking to a deficiency of assurance while executing responsibilities due to inaccurate executing of criterions implied on audit work as there are restrictions to how much one can make at a period of clip. Being excessively proficient with ordinances may do hearers to be ‘stiff ‘ in their public presentation and therefore, lack grasp on findings of samples, trial objects and the appraisal of analytical processs. 2.3 Aims and Activities of IAASB and AASB Work done by the IAASB is monitored by the inadvertence organic structure known as the Public Interest Oversight Board ( PIOB ) whereby the populace ‘s involvement is involved sing proper revelations and transparence of issues that concerns to bettering the overall mission and to accomplish aims of the professional organic structure ( Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . IAASB came up with a development of a plan in the twelvemonth 2004, which functions to redraft the full ISAs either partly to change countries in the ISAs or to to the full bring down new lucidity conventions where applicable. The Clarity Project reached a degree of completion upon confirmation by the PIOB and now contributes 36 freshly clarified criterions as guidelines in confidence battle by qualified hearers worldwide ( Accountants Today, June 2009 ) . Judging from the fact that the criterions now clearly identifies the aims and duties an hearer faces, a better apprehension of the full construct and public consciousness are gained ( Buchanan, F.R. , 2003 ) . The freshly improved criterions are by-far less proficient and therefore, easy to be adopted by practicians to be implemented on processs carried out for confidence battle. The whole intent of carry oning the lucidity undertaking is to do the criterions more appropriate and updated with the recent environment and at the same clip to help and update users of relevant information and a clearer position of using each criterion for the benefit of the populace ( Dellaportas, Senarath Yapa and Sivanantham, 2008 ) . The assurance of the populace in fiscal coverage activities would finally be increased ( Alfredson, K. , Leo, K. , Picker, R. , Pacter, P. and Radford, J. , 2005 ) . It is in a manner a good thing to invariably upgrade and redraft the criterions to accommodate the current coverage environment ( Humphrey, C. and Turley, S. , 2006 ) . However, there may be a little disadvantage in the sense of doing the revised criterions known to its users. The professional organic structures would necessitate to carry on seminars or station notices to all members of the professional organic structures to inform them of such amendments that has taken topographic point. This finally takes clip and attempts and may even incur a little cost to be carried out. Similarly the IAASB, the AASB plays a similar function in continuing an acceptable degree of quality professional services and high ethical behavior amongst practicians. The MIA further justified the desire of standing-out in the standard-setting procedure trusting that Malayan market can be integrated internationally so that point of views can be mentioned earlier alternatively of acquiring secondhand attending in order to germinate criterions that are more suited to the nature of the Malayan market ( Izma N. , 2009 ) . Implementing the ISAs by the AASB is a signifier of doing attempts to heighten the fiscal markets of Malaysia in going more competitory and stable. At the same clip, it besides improves professional unity and quality of audit plants by hearers. Under the backing of the MIA, AASB will go on to run into rigorous outlooks of stakeholders every bit good as traveling towards a holistic international convergence of criterions and enhance assurance of users through proper counsel in audit and confidence services. This may turn out to be a good measure in front in concurrence to be inline with the harmonisation of criterions in the universe today and besides to prepare the fiscal place of the state in order to hike assurance of the public one time once more ( Chan and Leung, 2006 ) . Therefore, conformity with scrutinizing criterions such as the ISAs and implementing it into aims and duties stated by the professional organic structures need to be acted out rapidly so as to non fall behind in clip because it can be rather a drawn-out procedure which is non accomplishable overnight ( Izma N. , 2009 ) . 2.4 Further Regulations Codes of Corporate Governance Corporate administration is the system whereby companies are directed and controlled. Cosserat and Rodda, 2009 mentioned that it is utile in avoiding affairs such as struggles of involvement seen in the bureau theory between the directors ( agents ) and the stockholders ( principal ) . In conformity to the UK Combined Codes of best patterns, the board of an entity is encouraged to organize an audit commission to guard the independency and objectiveness of hearers. An audit commission plays a function as an independent point of mention to turn to sing issues of struggle between the board of managers and the external hearers. Aside from that, in order to better external audit processs, they have a responsibility to supervise the unity of managers in fixing fiscal statements. Codes of Ethical motives The burden is ever on the hearer non merely to be ethical but besides to be seen as ethical. The International Ethics Standards Board for Accountants ( IESBA ) establishes a conceptual model for all practicians to adhere to five regulations: unity, objectiveness, professional competency and due attention, confidentiality and professional behavior. Menaces to these rules are to be identified and applied with several precautions to extenuate it. Hearers are subjected to ethical demands by professional organic structures because the public relies on hearers to bring forth an independent sentiment during confidence battles ( Pflugrath G. , Martinov-Bennie N. and Chen L. , 2007 ) . They farther elaborated that a high quality audit, consisting of professional competency and due attention features need to be conducted as hearers have entree to confidential information of the entity. Company Law An hearer is required to execute an one-year audit abiding by statutory responsibilities to describe to stockholders on whether fiscal statements are of a true and just position and in conformity to approved criterions. They need to be independent and persevering and province if sufficient information has been obtained and that the company has kept proper records harmonizing to the jurisprudence. The hearer must besides name out lacks of their findings in the hearer ‘s study. The company jurisprudence besides determines the rights, assignment, remotion and surrender of hearers and the liability of hearers to stockholders and 3rd parties ( Cosserat and Rodda, 2009 ) . 3.0 Decision The result of these findings discussed has added cognition to a better apprehension of the full audit and confidence rhythm. The responsibilities of an external hearer must be based on appropriate conceptual models developed either internationally or nationally harmonizing to the suitableness of several states. They need to execute a statutory battle required by the company jurisprudence, which is of high but non absolute confidence that the fiscal statements are free from material misstatements. An overview of the constitution of scrutinizing criterions, its aims and importance to benchmark the quality of hearers in executing responsibilities and corporate administration, company jurisprudence and ethical codifications as extra ordinances in heightening the function of hearers were identified. Furthermore, the chief thought of separating IAASB and AASB on its maps and activities in the universe today has added cognition to the deepnesss of 1s ‘ head. Therefore, the several sta ndards-setting boards need to foster enhance and beef up its actions and processs in order to accomplish international convergence and quality criterions to function the public better and increase in its objectiveness effectivity. How to cite Investigating the development and importance of the auditing standards, Essay examples