2.1 Accounting rules and reality In a seminal article, Hines (1988) demonstrates that when we draw up accounting rules, we determine what view of reality we present. At its simplest, if we decide that internally-generated intangibles should not be measured, we also determine that a whole class of assets owned by a company is not part of the picture given by the balance sheet, and therefore the ‘reality’ that the balance sheet is supposed to reflect is shaped by our decision on the accounting rules. Those who make t
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Keep on learning   There are more than 800 courses on OpenLearn for you to 3.8 Following up the report The evaluation report will often contain recommendations for further actions and these may lead to new project ideas. Recommendations may relate to processes and procedures within the organisation. Project evaluation and debriefing can be a learning experience for the organisation as a whole, as well as for individuals. For example, British Petroleum gathers the lessons learnt from post-project appraisals in a series of booklets that are then used as guidance for writing project proposals. In Acknowledgements The content acknowledged below is Proprietary (see terms and conditions). This content is made available under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 Licence Course image: Quinn Do 6.6 What about a more restrictive ‘remedial right?’ Some theorists, such as Allen Buchanan, favour placing higher hurdles in the path of would-be secessionist movements. Rather than endorsing some rather permissive form of democratic right to national self-determination, he favours a more restrictive remedial right. Only those ‘national’ groups who can show that they suffer systematic historical injustice, or have so suffered, have a strong case for independent statehood. In one sense, this approach takes us full circle; if there is no gre 5.1 The UK model of devolution In its programme of devolution, the Labour government had to decide whether to adopt a symmetric decentralisation model, which would confer an equal degree of devolution to the UK's constituent nations, or to implement an asymmetric decentralisation model, which would grant differing degrees of autonomy to Scotland, Wales and Northern Ireland. They opted for the second model in an attempt to respond to different claims about self-determination and to react to different degrees o 8.1 Introduction
Study note: You may like to have the Numeracy Resource to hand as you study Section 15. It offers extra practice with the logic operations, and you may find this useful. Please click on the 'View document' link below to read the Numeracy Resource. 7.6 Arithmetic with binary fractions My final point in the preceding section brings home the fact that integer arithmetic is not really suitable when divisions are to be performed. It is also not suitable where some or all of the values involved in the arithmetic are not – or are not necessarily – integers, and this is often the case. In such cases, arithmetic has to be performed on non-integers. The most common representation for non-integers is the floating-point representation that I mentioned briefly in Box 3. You 2.2.1 Positive integers: denary numbers The number system which we all use in everyday life is called the denary representation, or sometimes the decimal representation, of numbers. In this system, the ten digits 0 to 9 are used, either singly or in ordered groups. The important point for you to grasp is that when the digits are used in ordered groups, each digit is understood to have a weighting. For example, consider the denary number 549. Here 5 has the weighting of hundreds, 4 has the weighting of tens and 2.1 Introduction
Study note: You may like to click on the link below to the Numeracy Resource as you study Section 2. It offers additional explanations and extra practice on some of the topics, and you may find this useful. Click on the 'View document' link below to open the Numeracy Resource. 16.2.2 Storing and retrieving data As each item is scanned, the checkout computer looks up its price. The running total for each customer's purchases is stored temporarily in the checkout terminal. Other data may also be stored, such as the amount of money that has been taken at that checkout during the day. 6.2.10 Portals A portal is a website which collects catalogues and characterises a huge amount of information. By displaying a large number of hyperlinks such sites provide an entrance (or portal) to the World Wide Web. Search engines originally provided fairly basic searching facilities; however, the past two years has seen them evolve Portals on the nncmci into portals. Portals are categorised as either horizontal portals or vertical portals. A vertical portal offers an entrance to large am Key skill assessment: Communication Learning to teach: mentoring and tutoring student teachers Involving the family in supporting pupils' literacy learning Leadership and context Introduction This course looks at how parents encourage the development of new skills in their children in the informal setting of the home. The use of video observation of small children by psychologists is analysed and some of the key concepts in developmental psychology that explain teaching and learning interactions between parents/caregivers and their children are explained. This OpenLearn course provides a sample of postgraduate study in Author(s): Attachment in the early years 4.3.1 Start writing Using the format of introduction, main body and conclusion outlined in Section 3, write up your answer to the question.
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Communication is part of everyone's life. Being able to communicate clearly and effectively orally, visually and in writing underpins nearly everything we do. This free course, Key skill assessment: Communication, will help you recognise your strengths as well as the areas where you could improve. In developing and assessing your communication skills, you will learn to recognise, adapt and use your skills confidently and effectively in different situations and contexts.
This is the second of four courses which comprise the course Learning to teach. Traditionally student teachers are supported by a mentor in school and a tutor from a university. Both play distinctive and important parts in the teachers development. This free course, Mentoring and tutoring student teachers, examines each role in detail and explores the similarities and distinctions between the two roles. Whether you are a tutor or a mentor, effective teacher education relies on all partners worki
Teaching children to read is one area where collaboration between teachers and parents/carers is of vital importance. In this free course, Involving the family in supporting pupils' literacy learning, you will examine how families and schools work together to establish the links that underpin childhood literacy development and the ways in which educational institutions respond to the diversity of needs amongst students.
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This free course, Leadership and context, introduces you to the potential impact of context and culture, both internal and external, on educational organisations and its implications for leadership.
First published on Fri, 26 May 2017 as Leadership and context. To
This free course, Attachment in the early years, covers theory and research in the area of attachment in early childhood. In the 1950s, John Bowlby was the first person to develop a theory about the significance of early attachments between caregivers and very young children. His work has stimulated a massive and very productive field of research with important implications for childcare. This OpenLearn course describes Bowlby's theory and the work that has built on it, illustrated with video re
