The connection between theories and child development at Kindergarten Research Paper

The connection between theories and child development at Kindergarten age - Research Paper Example These changes include; how children are growing, how they are moving, and how they are identifying their environment (Wadsworth, & Wadsworth, 1984). The cognitive development domain of childhood development relates to the mental development processes such as language development, memory development, and problem solving capability that children often use in order to acquire and use knowledge. Finally, the emotional and social development domain of childhood development focuses on how children learn to handle associations with others, as well as comprehend of their own emotional states (Wadsworth, & Wadsworth, 1984). During the kindergarten years of children, their bodies undergo continuous and dramatic changes. The changes are not only an issue of growing taller and gaining but also entail multifaceted series of changes in body composition, proportion, and motor development especially at the kindergarten (State Department of Early Learning, 2012). Physical and motor development often takes place alongside relatively predictable sequences from simple to more complexes (Salkind, 2002). During the kindergarten age, children develop motor skills concerning great share of their bodies and then progress to abilities using precise body parts. For example, they grip objects by holding them between their fingers and palm before using the thumb and index finger in a more refined gripper grasp (Salkind, 2002). During the kindergarten age, children often learn about health practices that could affect their health and consequently and usually set patterns for their lives. Adult molding and dialogue about good hygienic practices assist in equipping children at this age with the awareness and skills to flourish physically, emotionally, mentally, and socially. It also assists young children in meeting the tests of growing up while understanding the importance of safety, good hygiene, disease prevention, the right medical care (Salkind, 2002). According

Management accounting Assignment Example | Topics and Well Written Essays - 1500 words

Management accounting - Assignment Example The report elaborates the cash budget, budgeted income statement and budgeted statement of financial position based on the available data that is estimated by Edith. Thus, it helps her to recognize the benefits and deficiency of her financial plan to start the new business. The capital budgeting techniques are applied to evaluate the financial position of the business. The sensitivity analysis is also executed for examining the effect of change in cost of sales and price on cash flow. The calculations are depicted in the excel sheet however, the tables are provided in the report to discuss about the financial viability of the business. The table above highlights the fact that the business will encounter highly fluctuating ending cash balance during the period from January to June 2015. The fluctuation is shown in the figure provided below. From the above figure it can be concluded that the business will encounter fluctuations in ending cash balance due to the variations in sales and expenditure of the business. Hence, it can be stated that the estimated sales value are not appropriate for the business. Edith needs to revise it for increasing the ending cash balance during the referred time period. A  budgeted income statement  consist all the items that are present in the income statements of a particular company (Baker and English, 2011; Balakrishnan, Sivaramakrishnan and Sprinkle, 2009). The only difference is that the income statements are prepared after considering the actual value of the business whereas the budgeted income statements is a projection of the income statement during budgeting periods in the future. A budgeted income statement is prepared for Edith’s business to highlight its profit or loss at the end of 2015. The budgeted income statement is prepared for one year staring from January 2015 to December 2015 (including both months). The table provided above evaluates the profit of Edith’s