Monday, December 30, 2019

Essay on Implications of Classroom Management - 1320 Words

Running head: Implications for Classroom Management Legal and Ethical Implications for Classroom Management Phedelia Singleton Grand Canyon University EDU-536 Classroom Engagement and Management December 21, 2011 Ethics is a word for human behavior which includes classroom behavior. Ethical behavior is a realm of classroom ethics. In every complex society proper ethical is difficult, but it starts when a child is young. The implications below are a few of many ethical principles in the classroom which are significant among our students today. Teaching Ethics: The Role of the Classroom Teacher For many years, ethical development (children’s character or moral development) has been a controversial topic. It†¦show more content†¦The silence would be detrimental because a student who is not responding would become bored, experience apathy towards the teaching process and deprived themselves the benefit of strategic learning and engaging. The student would be self – absorbed, have a need for compassion and encourage participating. The possible reason students participate in silence the classroom is because they are experiencing low self – esteem. Developing an Ethic of Care in the Classroom Teacher step into the classroom of making a difference in students’ lives by demonstrating. The care maybe demonstrated by a number of ways depending on the teaching style. Caldwell (1999) noted, â€Å"Teachers show students that care were reflected in four distinctive themes. Student-Oriented, Work Oriented, Engaging Students and Active. These themes can be useful insights into students gaining care from their teacher. The Student- Oriented Teacher treats students with respect through individual uniqueness. A person name gives the student a sense of identity. Often teacher will get names confused by calling students a family member name. Modeling to students is another way of showing respect. As well as sharing compliments through repetition. Respect is not naturally given by students in the classroom setting. A student oriented teacher shows their students that they believe in them.Show MoreRelatedLegal and Ethical Implica tions in Classroom Management1491 Words   |  6 PagesToday’s classroom is a lot different from what we have seen before. Teachers were in the classroom because they wanted to be and not because they had to in order to make a living. Today’s teacher is frustrated thus classroom management becomes an issue that needs mention under many forms. Behavioral issues ensue and parents lose trust in the educational system. Parents are also at the helm of this problem and our classrooms are faced with ever changing methods of discipline and classroom managementRead MoreEssay on Legal and Ethical Implications for Classroom Management1532 Words   |  7 Pagesï » ¿ Legal and Ethical Implications for Classroom Management Grand Canyon University: EDU 536 April 24, 2013 Today’s classrooms are more dynamic than ever before. Educational needs of students are changing at breakneck speeds, along with the demands being placed on their teachers. There are associated legal and ethical implications that are evolving as rapidly as the technology that is driving a lot of the change. In order to have a chance to meet the needsRead MoreLegal and Ethical Implications for Classroom Management Essay2481 Words   |  10 PagesLegal and Ethical Implications for Classroom Management July 07, 2010 Classroom Management Classroom management is the key to a successful school year for both the teacher and the students. I have read about various methods, techniques, and disciplines useful in establishing a solid foundation for student cooperation and participation. I wholeheartedly understand that I cannot control another person’s thoughts, feelings, and/or actions. However, I do believe I am capable of establishingRead MoreEthics and Legality in Classroom Management1448 Words   |  6 PagesRunning head: ETHICS LEGALITY CLASSROOM Ethics and Legality in Classroom Management Jordan Hollern GCU EDU 536 03/04/2012 Ethics and Legality in Classroom Management A teacher must deal with disruptive classroom behavior throughout their career. To do so, they must not only develop their skills in handling these situations but also develop ethical standards for their classroom. These standards set forth by the teacher will help them deal with their students, those students’Read MoreClassroom Behavior Management And Its Effects On Students Behavior Essay947 Words   |  4 PagesClassroom behavior management is considered to be one of the most important factors to determine student’s behaviors. With that being said, the study evaluated classroom behavior strategies that are aligned with Positive Behavioral Interventions Supports (Reinke, Herman Stormont, 2013). According to research, the impact of SW-PBIS has reduced problem behaviors and increased academic performance. However, despite the increase of PBIS many teachers continue to struggle with managing student behaviorRead MoreAn Effective Classroom Management Plan Essay1442 Wo rds   |  6 PagesImplications of Classroom Management There are many things that a teacher must think about when creating their classroom management plan. One of these things involves the legal and ethical implications as they relate to the rights and responsibilities of students, parents, and teachers. I have reviewed several articles related to this subject, and will give a brief overview of each of them as well as tell how they will make a difference in the way that I manage my own classroom. Most of the articlesRead MoreClassroom Management For Early Childhood Education1000 Words   |  4 Pagesexplored by this study is classroom management for early childhood education. In general, the literature seems to indicate that effectiveness of classroom management. The information presents skills necessary for teachers to use to become successful in the classroom. Some research calls for a series of steps for one to take teachers to become successful in the classroom. Each task varies from teacher to teacher, but overall to have complet e success with classroom management one must practice, practiceRead MoreResearch Study On Behavior Management871 Words   |  4 Pagesbehavior management in the classroom. More specifically, the article focuses on the findings and implications of a rarely discussed behavior known as â€Å"teacher retreating.† Teacher retreating is defined as the â€Å"behavior that occurs in the classroom when a teacher backs down after one or more students undermine the teacher’s authority by failing to comply† (Ratcliff, Carroll, Hunt, 2014, p. 170). Furthermore, the research consisted of four independent studies where a total of 91 classrooms from gradeRead MoreImplications Hegemonic Assumptions Have on You as a Teacher Essay1326 Words   |  6 Pagesassumption and the implications it has for you as a teacher â€Å"Hegemonic assumptions are assumptions that we think are in our own best interests but that actually work against us in the long term â€Å"Teacher S. Brookfield (1995). Becoming a critically reflective teacher. University of Michigan: Jossey-bass. P 203. In this report I am going to describe one of my hegemonic assumptions to do with the issue of classroom management. I will reflect on the issue from my learning inside the classroom and criticallyRead MoreClassroom Management And The Environment989 Words   |  4 PagesClassroom management is integral to the environment in which students learn. Classroom management serves to regulate the behaviors, practices and focus of students to elicit participation. When enacted in a culturally responsive way, classroom management extends to consider how a student’s culture influences their motivations and behaviors. Calloway indicates, â€Å"a positive relationship was found to exist between classroom management and cultural te aching† (Calloway, n.d, p. 5). Responsive teaching

Sunday, December 22, 2019

The American Revolution - 1543 Words

The American Revolution was one of the most important battles in history. It led to the Declaration of Independence and the freedom of America from the British. No one can really say what the exact cause of the Revolution was, but there were many important social, cultural, political and economic causes that led up to the war. I believe one of the main economic reasons the Americans wanted to become free from the British and start the Revolution, was because of all the taxes the British imposed. In an anonymous account of the Boston Massacre printed by Order of the Town of Boston and found in www.vlib.us, the person retelling what occurred started off by saying, â€Å"[†¦] a happy union subsisted between Great Britain and the colonies. This was unfortunately interrupted by the Stamp Act; but it was in some measure restored by the repeal of it. It was again interrupted by other acts of parliament for taxing America; [†¦]†. This anonymous person believed everyone was at peace and everything was completely fine until the British decided to add taxes to unnecessary things just to pay off the debt caused by the French and Indian war. The new taxes on everyday things made the colonies feel different from the British and that is not how it was supposed to be. They American colonies were supposed to feel equal to people in Great Britain but how could they if the people in Great Britain were not being unfairly taxed like they were. From a timeline acquired from www.memory.loc.gov andShow MoreRelatedThe American Revolution : The Revolution1367 Words   |  6 PagesThe American Revolution Revolutionizes the World It was the first revolution to majorly succeed and change how people saw their countries, it was the American Revolution. The American Revolution was the first successful revolution against a European empire that provided a model for many other colonial peoples who realized that they too could break away and become self-governing nations (New world Encyclopedia, 1).The American Revolution was vital to history because ideas seen by other countries startedRead MoreThe Revolution Of The American Revolution1362 Words   |  6 PagesEvery 4th of July, Americans are told the story of the American Revolution. We remember the oppressed colonists fighting against the tyrannical King George III and the formidable red coats. Patriotic heroes are remembered, evil kings are cursed, and the liberties and freedoms won from the war are celebrated. Though America often likes to look back to the revolution, the question of just how much a revolution was the American Revolution is rarely asked. While the American revolution was not as radicalRead MoreThe Revolution Of The American Revolution999 Words   |  4 PagesBetween 1770 and 1776, resistance to imperial change turned into a full-on revolution. The American Revolution, also known as the Revolutionary War, was a time of revolting and political uprising, in which the 13 colonies separated from the British Empire, forming the independent nation known as the United States of America. Though the American Revolution began because the colonies wanted independence from Britain, many important historical events and revolts also lead to the tensions and resistanceRead MoreThe Revolution Of The American Revolution863 Words   |  4 PagesThere are many different views on how the American Revolution came to be and how it actually was. One way is that the colonists that had money and were known as the elite were trying to preserve their power from the British and this is what caused the revolutionary war. Then on the other hand bef ore the revolutionary war occurred when the colonists were being over controlled by the British, then in result of the American Revolution the colonists were able to win against the British and become strongerRead MoreThe Revolution Of The American Revolution1582 Words   |  7 Pagesâ€Å"The revolution was effected before the war commenced. The revolution was in the minds and hearts of the people.† - John Adams, 1818 This quote means that the revolution actually took place metaphorically before the actually fighting began. It took place in the emotions and thoughts of the Americans. The Road to Revolution After the Seven Years’ War created a financial problem for Britain The British tried to shoulder some of the financial responsibilities onto the Americas in the form of variousRead MoreThe Revolution Of The American Revolution850 Words   |  4 PagesIn regards to the American Revolution, the point that armed rebellion became inevitable arrived when after nearly five constant years of American colonist protesting. American s had enough and needed to take a stand for the numerous inequalities they were forced to deal with. It was foreseeable that the American Revolution took place due to the unfair taxes that the British were giving Americans. Also, England was not allowing Americans their freedom, along with violence and the political dominanceRead MoreThe American Revolution. The American Revolution Started1581 Words   |  7 PagesThe American Revolution The American Revolution started when King George the 3rd decided to make the American Colonies pay a large amount of money for the debt of the French and Indian War by giving the colonist different types of taxes like the Sugar Act in 1764. The sugar Act of 1764 was a British Law that was passed on April 5, 1764, that collected incomes from the 13 colonies. The act put a huge tax on the sugar and molasses that were imported into the colonies which were a huge impact for theRead MoreThe American Revolution1337 Words   |  6 PagesThe American Revolution was much more than an insurrection against British tariffs and patronage decree. Rather, it was a bureaucratic catastrophe in which colonists from the thirteen American colonies denied the British sovereignty, eradicated the jurisdiction of Great Britain and established the United States of America. The upheaval was a primitive modern revolution in which generality traversed for liberty in the statute of law, constitutional privilege and supremacy. Ensuing years of contentionRead MoreThe American Revolution889 Words   |  4 PagesThe American Revolution was one of the most vital events in American History lasting form 1775 to 1783, it effected the nation socially, economically and politically. The American Revolution brought upon many changes in America, and freedom of the nation. The Revolutionary War was a stepping stone to what we are as a nation today, it created both short and long-term effects on the world. When wanting to blame a certain side, the British politicians or the American agitators, several key points leadRead MoreThe American Revolution993 Words   |  4 PagesThe topic of the American Revolution is a topic that has been discussed on multiple levels and is extremely well-known, especially within the United States. The details are a little on the generic and basic side but it is at least understood on some level. Most people are aware of the American standpoint, the what, why, how, and when , but there is much more depth to what occurred. The war was obviously between the Americas and the Mother country of Britain, but there were more than just those two

Saturday, December 14, 2019

New Zild Free Essays

? New Zealand English (NZE) which is now known as â€Å"New Zild† is an exciting and newfangled language they speak in New Zealand. New Zild is forever evolving-forming new, abbreviated ways of speech. Their shared language – Te Reo/English makes up their unique, lucid dialect, which unites them as a country and distinguishes them from the rest of the world, this is a great aspect as their language will be fancied in the future. We will write a custom essay sample on New Zild or any similar topic only for you Order Now New Zealand English is the newest most fascinating language in the world today. New Zild is the only language that can be tracked since its birth over two centuries ago. The dialogue is forever evolving, changing and advancing. New Zealand English is a continuously developing speech. What makes this language so exclusive is that you can use available resources to show the developing and unfurling of it. Although characteristic features of New Zealand English have evolved from British English, there are no longer any dominant influences. New Zild forms and illustrates a Kiwi, who creates their own language, being New Zild. Their strong accent is greatly noticed overseas. Foreigners find New Zild bizarre, as they talk faster than, they do. Although New Zealand English is closely related Australian English also known as ‘strine’ but they have their individuality, as New Zealanders do. America has major influence in all the languages, including New Zild. American English is the most influential language of the world. The trends it sets are spread by mass communications around the globe, for example, television, movies and music. American English can have a negative impact depending on the kind of influence being portrayed, for example, teenagers listening to rap music, the lyrics or words expressed may have meaning, but would their parents like them talking like the rapper? American English also has a positive impact on New Zild as it creates new characteristics and majorly influences the development of New Zealand English. The American English greatly affects young New Zealanders as they may speak an even stranger language than their elders. Their speech has been hugely influenced which all contributes to the future. The dialect of the younger population is different, therefore change naturally occurs. New Zealand’s younger generation being teenagers forms many, new colloquialisms, increasing yet decreasing their vocabulary. According to Jennifer Hay in Denis Welch’s Listener article, â€Å"By the time someone is seven or eight, it doesn’t matter where their parents came from, they’re speaking like their friends at school. † Older New Zealanders are trying to adapt to the teenage dialect, after all they are the voices of the future. Their dialogue will be the future New Zealand’s English, as the new vocabulary, colloquialisms work their way from the bottom of the social heap to the top. The tremendous variety of languages composed in New Zealand is another impact. New Zild is an exciting language as it includes an assortment of influences from these solitary vocal influences. Maori have changed the way New Zealanders speak because words and sayings from Te Reo have been absorbed into the vocabulary spoken today. There are some Maori who can speak both English and Maori beautifully. Years ago only 1/1000 Maori words spoken were fully understood in New Zealand English, now 6/1000 Te Reo words spoken are understood in New Zealand English. Could this be renaissance? Including Te Reo, there is also one other contributing factor to New Zealand English, such as Pacific Island dialect. Te Reo and the pacific input combined, greatly influence New Zealanders speech and pronunciation of different words. New Zild is the most innovative, peculiar language. New Zealand English is the only language in the world that can be documented from the beginning which helps predict future dialect. Along with the growing Te Reo pronunciation New Zild is evolving into something that is very interesting and distinctly theirs. How to cite New Zild, Papers

Friday, December 6, 2019

Accounting Theory and Current Issues Capital market

Question: Discuss about the Accounting Theory and Current Issues for Capital market. Answer: Introduction: In the following solution to the case study of Karrick Gold and Copper Limited, different aspects of accounting are presented as per the International Financial Reporting Standards (IFRS) and International Accounting Standard (IAS). Controversy in regard to the consideration of historical cost or fair value of PP E, non compliance of legitimacy, triple bottom line accounting approach for reliable and relevance of recording and reporting the financial statements. Requirement A: According to IAS 16 plant, property and equipment should be recorded at carrying amount, which is derived after measuring depreciation charges and impairment loss and after recognizing revaluation value (if any). Subsequently, IFRS requires every organization to record their fixed assets at fair value, as it will represent the reliable, true and fair view of financial statements of enterprise (Hall, Hunton and Pierce, 2015). Accounting Boards have taken this decision for the better and updated value of assets as per current market value should be presented in the books of accounts of companies so that the users of financial books can get true and fair value of the company. On the other hand historical cost gives the actual value of acquisition of the assets in the year it was acquired which does not show the current or updated value of assets today. However, it has been a controversy since ancient times that whether the PPE should be valued and reported at historical cost or fair value because some of the countries follow historical cost accounting while some follows fair value method. As a matter of fact, method of fair value accounting is comparatively challenging as it can be followed only if the fair value is reliable estimations are available. Whereas in maximum cases reliable availability for determining fair value estimates are not available unlike historical costs. Therefore historical costs after considering necessary adjustments for expenses like duties, registration fees, maintenance costs, charges for depreciation, revaluation adjustments or any other necessary adjustment is used to report the fixed assets by most of the organizations (Griffin and Wright, 2015). In the given case of Karrick Gold Copper Ltd, a mining organization listed in Australian Stock Exchange has been under operation in mining of gold and copper business in PNG has reported its plant, property and equipment at Net Book Value of $16.5 billion and it also requires one more costing $5.00 billion over the next seven years. As per the above discussions above pertaining to IFRS and IAS standards, KGC Limited should revalue its PPE at fair value only if it is possible for the management to ascertain the reliable estimates. If such reliable data is not available then the management should value its PPE at carrying amount with mandatory disclosures (Aobdia, Lin and Petacchi, 2015) in the following manner: Historical cost of PPE $xxx Add: Duties taxes $xxx Maintenance cost $xxx Repairing cost $xxx Less: Accumulated Depreciation $xxx Less/ add: Impairment $xxx Net Book Value $16.5 billion. Requirement B: Replacement value is a value or cost that an enterprise would require to replace its assets as per its current worth. The method of determining such value of is provided in the IFRS as a measurement by comparing an estimated value of new asset with that of the asset to be disposed off according to current market structure and no depreciation to be charged on replacement value (Salotti and Carvalho, 2015). On the other hand, value in use represents a net present value of future cash flows or any other benefits in monetary term that the asset generates while being into use. Further, International Accounting Standard 36 on impairment of assets requires an entity to carry its Plant property and equipment either equal to or less than its recoverable value, which is measured as higher of (a) or (b): Fair Value less Cost of disposal Value in use. In the given situation of Karrick Gold Copper Ltd. (KGC Ltd), following information is given: Net book value of plant property and equipment is $16.5 billion Replacement value under current seven years of operation is $ 20.5 billion Value in use given is $ 12.5 billion Replacement value if contract renewed for ten years is $ 30.0 billion To determine the true and fair value of plant, property and equipment of KGC Ltd, the principles and regulations of International Financial Reporting Standard and Generally Accepted Accounting Principles are required to be complied with (Nobes, 2015). According to IAS on determining true and fair value of PPE management is required to consider the reliable estimated value of its PPE. Considering the books of accounts of KGC Limited, Net book value of PPE given is less than the replacement value which is because in replacement value depreciation charge is not included whereas value in use which is net present value of cash flows is less than both the net book value and replacement value if the organization operates for seven years (Yao, Percy and Hu, 2015). However, if the contract is renewed for ten years, replacement value of PPE would increase to $ 30.0 billion. Thus as per requirement of IAS and IFRS true and fair value would be the replacement value $ 20.5 billion which is higher than value in use and net book value with smaller amount if the operation of KGC Limited continues to seven years. While if the entity renew its contract for ten years then true and fair value would be net book value $ 16.5 billion as compared to ten years replacement value $ 30 billion because in mere three years rise in value by $9.5 billion ($30.0 billion- $20.5 billion) doesnt seem to be fair according to the present market condition. Requirement C: Given that, KGC Limited operates its business in Star Mountain Range in PNG, which is an isolated place but has a wider variety of exotic plants and animals. The operating license of the entity will get expired in coming eight years for conducting its mining operations. Traditionally, presentation of financial statements under corporate accounting is being followed through triple bottom line approach, which means the accounting for society, environment and finance (Souissi, 2016). This approach has been carried by most of the enterprises including corporate, non- profit organizations or small or medium sized entities as it gives a wider perspective to create greater business values. Considering this structure several merits and risks of KGC limited can be observed as follows: Merits of KGC Limited: Oligopoly competition: As the company is operating a large open cast gold and copper mine since 30 years in a region, which is isolated, number of its competitors in the mining industry is relatively lower (Takkar, 2015). There for the Karrick Gold and Copper Ltd can be referred under the definition of oligopoly industries and therefore sustainability and revenue generation or the organization becomes higher. As there are less number of competitors in the mining industry with regard to the superior quality products, managers of KGC Limited claims that large deposits of good quality and quantity of silver and lead ore will be generated over the next eight years (Turker, 2015). Employment: Since KGC Ltd has its manufacturing and trading unit settled in isolated region of PNG, where limited number of residents is available, the company has become a great source of employment to the laborers and employees (Bhaduri and Selarka, 2016). Citizens have the advantage of less travelling, sound remuneration or wage earnings, family participations etc along with the availability of education centers, healthcare centers. Risks of KGC Limited: Profitability: given that presently, KGC Limited is generating annual revenues of around $ 30 billion Australian Dollars with only seven years of ore reserves. This is a material risk that management need to take care profit element is the main source of business sustainability and growth. As per triple bottom line approach profit is an element of financial accounting, which is a vital element for any organization. In the absence of minimum requirement of reserves it becomes difficult to maintain the operation of the company (Gross, 2015). Therefore KGC Limited requires to focus and increase its revenue generation. Unemployment: Society or people, another vital aspect of an organization require special attention. As discussed above, it is seen that KGC Limited offers great source of employment yet the present data about the participation rate of labour shows only 32 % and unemployment rate out of 32 % shows 45 %. However, the rate 45 % will rise to 95% if KGC Limited shuts off. So employment participation rate is major concern and risk for the company (Takkar, 2015). Environment: The most important aspect in mining industry is to maintain environmental hygiene. As per the sources, KGC limited seems to violate and paying less responsibility towards maintaining the hygiene in the PNG region. Due to a collapse, 5 liters of ore- waste got dumped into the river which used to be a source of living for the local residents, KGC Limited failed to get the waste flushed out completely. As a result, environmental group claimed KGC limited to be irresponsible towards environment. As per triple bottom line approach, environmental measures are greenhouse gas emissions, waste amount to landfills, safety incident rate etc are required to be adopted by the entity (Zeff, 2016). Requirement D: Legitimacy or power is one of the most important aspects in an organization, which is defined as the right to govern by a group of people in form of Boards or institutions. Legitimacy gives the authority to the higher level so that there should be parity in maintaining its power in regard to following of different and mandatory requirements. In case of mining industry, category under which KGC Limited falls to, should strictly adhere to environmental and social issues which is regulated through Corporate Social Responsibility (CSR) legitimacy (Brief, et al. 2015). From the present structure of KGC Limited it can be framed that the company is maintaining its CSR for some aspect while for it is facing challenges to fulfill in some other matters: In case of traditional land- owners, KGC Limited in PNG region had positively settled its royalties payment amounted to $ 4 billion for operating mining and processing of ores. Also, in case of government regulations of PNG, Karrick Ltd was regular in making payment of taxes amounted to $ 6 billion. However, in the eye of people of Australia, KGC limited apparently failed to comply legitimating under Corporate Social Responsibility (Salotti and Carvalho, 2015). According to the Australian group of people, KGC limited and its management stands irresponsible towards the environment because the management could not clean up the river water of PNG region which got polluted from the ore wastes and the same was a major source of living for the local villagers in form of drinking water, fishing, harvesting. Requirement E: Legitimacy of KGC limited towards the traditional land- owners and government has been complied with, except towards the society of Australia. As the management failed to spillage the ore wastes, Australian society contented the company to have lack of responsibility towards the environment, which is a vital aspect of an organization specially involved in mining industry. All the organizations/ enterprises works for the people, with the people and of the people hence it is the sole responsibility of industries to maintain safety measures keeping the environment and society clean and unpolluted (Yatsenko and Hritonenko, 2016). Failed to do so may put an enterprise at risk in terms of growth and sustainability and the same risk is flowing to the Karrick Limited. According to the given data, the operating current license is going to expire in the next eight years hence, management of the Karrick Ltd should strictly take steps to rectify its mistake. The consequence that KGC Limited shall have to face for failing in compliance the legitimacy towards the environment would primarily be its sustainability and huge cost involvement towards the remedy (Aobdia, Lin and Petacchi, 2015). The estimated cost of spillage ranges between $6 billion to $60 billion, which would depend on the decision of the court ruling on the petition filed by the Australian ecological group. Requirement F: In order to maintain its sustainability and contention upon annual benefit on operations over mining and processing harm, KGC limited should restore its non- complied legitimacy in several ways. One of the ways is to get the river spillage at the earliest by putting more number of labour and equipments, which may involve high costs. Secondly, management of KGC limited can restore the legitimacy by installing polluted free water tanks for the local villagers as a temporary substitute to river water. Perhaps both the options will require high cost to the company but to maintain its reputation and to sustain in the industry the management is suggested to take either steps (Hall, Hunton and Pierce, 2015). In this matter, the theory of stakeholder whose object is to consider the internal and external aspects between an enterprise and others, this involves identification and prioritization of interests for the society. One school of theory an entity is accountable and responsible for maintaining the society requirements in terms of hygiene along with the monetary benefits. Another theory contends that the companies specially engaging in the manufacture and operations of industry which pollutes the nature and society to a great extent should use the safety measures strictly so that extraction of greenhouse gas does not pollute the environment. Hence, KGC limited should consider and follow the necessary safety measures for the mineral and ore wastages and extracts (Salotti and Carvalho, 2015). Requirement G: The method to record and report the costs related to remedy of sludge spill in the General Purpose Financial Statements of KGC Ltd depends on the nature and category of the expenditure (Yao, Percy and Hu, 2015). Method i) Full capitalization method: Under this method, cost of remedy shall be capitalized to the cost of the equipments and machinery used for conducting the remedial process (Gross, 2015). This method can only be used if KGC Ltd incurs its expenditure in buying the equipment while the cost of materials consumed should not be capitalized. This method is advantageous for the company because it will enable to charge depreciation which would be a tax saving non cash flow transaction. On the other hand, disadvantage of this method is get a reliable estimate of the cost and bifurcation so that it does not affect the outcome of financial statement. Method ii) Partial capitalization method: in this method management of KGC Ltd is required to segregate the cost incurred to buy the equipments as capital expenditure whereas other raw materials consumption cost, power costs to operate, labour costs as revenue expenditure which would be reported in the Income statement under the head Corporate Social Responsibility (Griffin and Wright, 2015). The benefit of this method is that the clarification and true picture of expenses can be obtained while the disadvantage is to correctly bifurcate and allocation of capital expenditures. Method iii) Full revenue method: Under this method, entire cost and expenditure regarding the remedial process is to be reported in the Income Statement under the head Corporate Social Responsibility (Hall, Hunton and Pierce, 2015). One of the main advantages in this method is that no segregation of capital nature cost is required and hence becomes an easy way to allocate the costs. However, disadvantage is that the users of the financial statement would not get true and fair value of the event and proper disclosure will not be available. According to our recommendation method ii) i.e. Partial capitalization method should be considered by the KGC Limited as it reflects the complete information and reported value of CSR remedial expenditure as an environmental measures in triple bottom line accounting approach. Conclusion The solution has dealt with accounting theory and current issues in compliance with IFRS and IAS, which represented the reporting valuation of PPE of KGC Limited. Apart from this, various risks also been analyzed that KGC Ltd is currently facing in terms of non-compliance of legitimacy towards environment, unemployment risk. Recommendations and explanations for rectification of the said issues along with the various accounting options for recording and reporting its remedial expenditure has also been presented in the solution. 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