Friday, February 28, 2020

International baccalaureate primary-year-program Essay

International baccalaureate primary-year-program - Essay Example My first very exposure to the curriculum of International Baccalaureate was at an information morning, when I was a part of a seminar held in a good infrastructure school in the suburbs of Mumbai, India. Currently, I have an experience in an IB school, teaching the PYP: thanks to my education. The International Baccalaureate (IB), formerly known as the International Baccalaureate Organization, is a nonprofit institution which provides educational products to the international community. Founded in 1968 in Switzerland, IB's original mission was to provide curriculum to schools; catering for children of Western diplomats who traveled frequently. The idea was to keep the curriculum consistent between schools in order to serve the needs of these students as they moved from one country to another. Today, the organization administers three programs, which are available for purchase by interested schools. The three programs of the IB schools are as follows: Primary Years Program(PYP) founde d in September 1997 caters 3 – 12 years Middle Years program(MYP) introduced in 1994 caters 11 – 16 years Diploma Program ( IBDP) introduced in 1969 caters to 16 – 19 years I chose the IB PYP board as I was impressed by the breadth of study, the potential for individual choice, the opportunity to develop and follow my passion as stated early on and the inclusion of CAS (creativity, action and service). With respect to this module and my experience, IB PYP has really taken full of my attention. I hope I will be able to instill my essence of thoughts on paper and do proper justice to this module without being too bias or critical. Key words: Curriculum, International Baccalaureate Primary year program(IB PYP). Introduction The International Baccalaureate Primary Year Program is one of the many educational programs of the International Baccalaureate (IB) system. The program caters for students who are 3 to 11 years of age. Its primary goal is to prepare the student s for the middle year’s program of the IB system (IBO.org 2009). Like any IB program the primary year program was carried out in order to enhance the skills of young children to make them knowledgeable, caring and inquiring. The primary goal of the program was to produce young people who have intercultural understanding and respect so that they will be able to help create a better and peaceful world. This goal was to be achieved because the program was a transnational program that inculcated the cultures and background of several nations and people without any discrimination whatsoever. Another goal of the program is to produce students who understand the differences of other people. These students will be encouraged to become active, compassionate, and lifelong learners. Â  There are ten traits that the Primary years program (PYP) aims to enhance or develop and these are:Â  Inquirers, Knowledgeable, thinkers, communicators, principled, open-minded, caring, Risk takers, bal anced, and reflective. As said early on, the International Baccalaureate aims to develop inquiring, knowledgeable and caring young people who help to create a better and more peaceful world through intercultural understanding and respect. To this end the organization works with schools, governments and international organizations to develop challenging programs of international education and rigorous assessment. These programs encourage students across the world to become active, compassionate and lifelong learners who understand that other people, with their differences, can also be right. But how effective is the PYP? Have the aims and purposes of the PYP program really been achieved in practice? Are there theories or studies that support the efficacy of the PYP program? This essay evaluates and analyzes the aims and purposes of the PYP program and how likely these programs are achieved in pract

Tuesday, February 11, 2020

Gary and Gretas Corporation Research Paper Example | Topics and Well Written Essays - 500 words

Gary and Gretas Corporation - Research Paper Example Gary and Greta have operated a loss for the previous five years meaning that their total expenses exceed the total income hence having a loss for purposes of tax. Unless my client is a loss attributing qualifying individuals, they will not be able to pass the loss (Hoffman, et, al, pg26). Gary and Greta have adapted to the use of the losses from these rental assets to offset the rental income they have been charging their corporation for operating in their home. My client has been carrying losses forward (Barkas, pg 41). The last three individual tax return, the grumpy have shown income from leasing office space to their corporation of $40,000, $24,000 and $22,000 losses. Losses incurred in the rental properties have been in a surplus of the proceeds from the rent of the offices hence the duo has a loss carryforward of some amount, section 448 (d) (2). They did offset the lease income with the losses from the rental properties (Brownlee, pg 20) section 6013. The corporation is an entity that is legally established under company’s laws. Qualities as a corporation for purposes of tax are based on the form of companies in most taxing jurisdiction (as defined in section 448(b) (2). Since Gary and Greta have a separate corporation, this means that tax may be imposed on the corporation as a separate entity from the two. In this scenario, both Gary and Greta are not subjected to tax on the corporation’s earnings until that point in which they are distributed. According to the Tax Act, these corporations may be taxed on their incomes and properties. We have a specific range of rates on taxable income as defined in the system. The spouse needs to keep records that do relate to the cost, income, and expenses. For instance, a price at which the house, apartment building and the condo were purchased, depreciation accumulated and the security deposits (Brownlee, pg 20). They will also be required to keep records of expenses involved such as maintenance and repair costs, cleaning, advertising, real estate taxes and mortgage interest expenses.