Saturday, February 8, 2020
Is there is any differences between UK Accounting Ethics Standards and US Accounting Ethics Standards - Essay Example To the extent that the ASCs pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRSs, they remain in force. The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed. This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediate solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. The principal legislation governing reporting in the UK is laid down in the Companies Act 1985 (as amended by the Companies Act 1989 and subsequent statutory instruments), which incorporates the requirements of European law. The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP. Recently issued UK FRSs have, in any case replicated the wording of corresponding IFRSs, reducing the differences between the two sets of standards significantly. Each of the current UK accounting standards are explained below
Wednesday, February 5, 2020
Government - Article Example The main point the author made in her article is that education is a right of all people, whether illegal immigrants or not, and asking for immigration papers or making inquiries into their immigration status is a form of discrimination, and constitutes an infringement of his or her civil rights as an individual. School district authorities who require proof of citizenship on enrollment time are guilty of a law passed during the time of President Ronald Reagan, which only requires proof of residency such as a water, phone or electric bill (Armario 1). This knowledge is somehow related to my class because we are being taught how to respect the rights of all people and how not to discriminate against a certain class of people. In other words, America should embrace multi-culturalism from its varied ethnicities, indicated by its motto, Ã¢â¬Å"E Pluribus UnumÃ¢â¬ or Ã¢â¬Å"one from manyÃ¢â¬ which is indicative of Americas status as the melting pot of the world, ready to welcome anybody to its shores and live freely. The financial crisis resulting from a bursting of the housing bubble and the subprime mortgage collapse has put severe strains on the finances of most states and in particular, those of certain school districts. This caused the recent attempts to exclude the illegals from school. Armario, Christine. Ã¢â¬Å"Public Schools Reminded not to Turn Away Illegal Immigrants.Ã¢â¬ Associated Press, 6 May 2011. Web. 19 Jun. 2012.
Wednesday, January 29, 2020
The Right Passenger Essay The taxi driver Nadeem Riaz, is driving through Manhattan looking for new passengers. Then on a corner he picks up a couple, Riaz thinks that the boy could be from South Asia because of his brown skin. The girl I Caucasian. Riaz thinks that the couple may have had too much to drink, and that is the reason for the boy to be showing token respect for Riaz. Then Riaz starts hearing lips smacking and the uncomfortable sound of cloth squirming, and because of that he decides to lengthen the trip. Riaz asks the boy if he is married, but the boy just waves him off, which makes Riaz want to kick them out of the taxi. The girl gets of first, so it is just the boy and Riaz left in the taxi. They start talking about how they both use the country, and the boy says that even if he trifles with this one girl, Riaz is messing with the whole country. When they arrive to the boyÃ¢â¬â¢s street he is sleeping, and when he gets out of the car he do not pay Riaz the $42. 80 he owe for the ride. Nadeem Riaz is a taxi driver who has been driving taxi in eight years, he is an immigrant in America and has a green card so he can work. Riaz seems to be a nice man, who believes in tradition and that the boy he is driving should be in a marriage, set up by his parents. Riaz believes in God, and listens to the Holy Quran so he is Muslim. He begins making assumptions about the boy; he should be married, he is probably from a rich family and his parents are probably fat and sated. But he admits to himself that he does not really know and he cannot be sure. By admitting that he does not know anything about the boy and his family shows that he is not a man with prejudices. One of the times when the boy talks to Riaz with a brash tone, Riaz is thinking that if he were a better man, he would kick them out of his taxi. But he decides to finish his job. This shows that he is a man who takes his job serious. When Riaz and the boy are having a discussion about living in USA, the boy says that Riaz is using the country, which makes Riaz defending why he is doing what he do to provide for his family. This shows that Riaz is proud to be able to provide for his family, being a taxi driver may not be his dream job, but he gets by. In the end where he let the boy go without paying Riaz shows that he is good of heart. The discussion Riaz and the boy have, makes Riaz think about some things he usually does not think about. This young boy comes in with his big mouth and modern opinions and tells Riaz that Ã¢â¬Å"even if IÃ¢â¬â¢m trifling with her, sheÃ¢â¬â¢s only one American Ã¢â¬â youÃ¢â¬â¢re messing with the whole country! Ã¢â¬ To make an accusation like that is unrespect full. He comes in, say a bunch of stuff about a man he does not know, and thinks he can say these things without any consequences for the poor man who dreamed about this beautiful country and believed that he could make a new start. I do not think it was RiazÃ¢â¬â¢s intention to be a taxi driver when he first came to America, but that is the way it turned out. And then this boy comes in and tells him he is messing with the whole country, and when the boy said what he wanted he tells Riaz not to think too hard about what he said. But even after saying these things to Riaz he just gets out of the taxi without paying what he owe. To come from an eastern land, would be the same as coming from the poles to the tropics. The culture is very different from one another, if you take Nadeem Riaz as an example you can see that he believes in arranged marriages, and respect for the elders. Back in his own country he was a respected man who owned a spare- part shop, and now he is a simple Ã¢â¬Å"cabbyÃ¢â¬ , one of thousands of taxi drivers. Nadeem Riaz comes from the land Pakistan where 97% of the population are Muslims, that is a lot of people sharing the same belief and have the same values. For those people to come to a land where 11% does not have a religion, and the ones that believe in god are a mix of protestants, Jews, catholic and so on, it must be very confusing. Also the laws in America are very different from the laws in Pakistan. So for example coming from an eastern land to America can be a huge challenge, like it would be a huge challenge for Americans to live in Pakistan.
Tuesday, January 28, 2020
Consumer behaviour regarding luxury product consumption From guilt-free fair-trade products and free-range eggs, to cruelty-free shampoo and chemical-free paint, a revolution seems to be occurring in wealthy capitalist societies. And this is happening not at the margins of society but at its heart, in the shopping centers and homes of ordinary people (Lewis and Potter, 2010). Mainstreaming of ethical concerns around consumption is on the rise and companies are extending their fair-trade range over more products, in a bid to catch the ethical consumer. But is this phenomenon also apparent in luxury product consumption? The discussion in this paper is aimed towards analyzing the role of ethics in the luxury industry where consumption, to much extent, is based on hedonistic values. It is also quite uncertain whether luxury brands actually target ethical consumers. The role of ethics in luxury product consumption is complex and thus requires an intricate analysis. This paper will initially discuss about ethical consumerism as a whole. Comparing and contrasting various research studies and surveys; it will present the current global trends in consumer behaviour. Moving into the luxury sector, it will analyze the values and motivations behind luxury product consumption and examine if sustainable development can co-exist with luxury products. Finally, it will highlight some of the steps big luxury groups such as BVLGARI, LVMH and Versace are taking to integrate ethics into consumption by working on issues such as animal welfare, child labour, education and environmental protection. The question arises whether these measures motivate consumer behaviour de facto. This paper will demonstrate that consumer motivations behind luxury purchases are hedonism and social recognition, rather than ethical values. Purchase of a product that concerns a certain ethical issue such as human rights, animal welfare, child labour or environment protection can be termed as ethical consumption (Doane, 2001). In general, ethical consumption is reflected when a consumer feels responsible towards society and expresses these feelings by means of his or her purchase behaviour (De Pelsmacker, Driesen and Rayp 2005). Consumers can translate their ethical concerns by either buying products that contribute towards ethical concerns or by boycotting products that are unethically produced. Ethical consumers are therefore aware of the consequences of production, consumption and disposal, and expect companies, producing the products they buy, to conform to ethical standards. Recent studies indicate that consumers increasingly care about ethics while purchasing regular household goods and are willing to pay a premium for socially acceptable products (Auger, Burke, Devinney and Louviere, 2003). For example, they prefer to buy fair-trade coffee, organic foods, products free from child labour and legally logged wood. The Edelman Goodpurpose consumer survey (2010) shows that 86% of global consumers believe that business needs to place at least equal weight on societys interests as on businesss interests. According to the survey, emerging markets have taken the lead consumers in Brazil, India, China and Mexico have outpaced their peers in the west in purchasing and promoting brands that support good causes. Hence, there is cultural variation in behavioural intentions, but the group of consumers most interested in socially responsible products is growing across the world. The Edelman study also suggests that after 4Ps Product, Price, Placement and Promotion, Purpose is the 5th P of marketing. In order to retain their customer base, marketers need to understand and act on the social issues that matter to their customers and are a best fit to their business. Whilst a lot is indicated about increasing socially conscious consumer attitude, it does not reflect in actual consumer behaviour. Research indicates that a consumer attitude towards making ethical purchases is more positive than behaviour (De Pelsmacker, Driesen and Rayp 2005). For example, Cotte and Trudel (2010) demonstrate that 44% consumers indicated an intention to change their buying behaviour to consume ethical products, however only 18% actually did. General ethical attitude or even surveys intent on measuring consumption ethics are almost completely unrelated to actual behaviour since there is pressure to answer in a socially desirable way (Auger and Devinney, 2007). So consumer purchasing behaviours are not nearly as high as these attitudes would predict (Carrigan and Attalla, 2001) and consumers will buy responsible products only if quality, performance and prices are equal (Deloitte, 2008). This ubiquitous attitude behaviour gap is due to various factors. It may be the consumers perception of having to compromise on attributes such as convenience and quality of the product they value (Roberts, 1996) or could be the lack of knowledge about the firms ethical behaviour. Consumers are more aware of a firms unethical behaviour and rather have little knowledge about its ethical initiatives (Carrigan and Attalla, 2001). Another reason is widespread consumer scepticism and cynicism (Roberts, 1996). Marketers who try to oversell their firms offering as better on socially conscious dimensions, risk being accused of what is now called green washing (Cotte and Trudel, 2009). Hence, the most important factors affecting buying decision are still price, quality, convenience, and brand. Therefore, there is clearly a lack of conclusive and empirical evidence that consumers will pay more for socially responsible products (McWilliam and Siegal, 2000), but at least there seems to be a constant effort by both consumers and companies to be ethically conscious in consumption and production respectively. There is a trend towards more consumer activism with respect to the social behaviours of organizations, especially large and well-known multinational corporations (Auger, Burke, Devinney and Louviere, 2003). Despite the ethical markets strong growth, consumers have blasted NestlÃ ©, Coca-Cola, Cadbury, McDonalds and Tesco for failing to do enough to champion ethical values, according to new market research (Britton, 2010). But traces of such efforts can rarely be found in the luxury sector. It is observed that for higher priced products, only those consumers, who have a strong favourable attitude towards charity, are ready to pay the premium (Anderson and Cunningham, 1972) . In order to verify this behaviour, it is important to explore the motivations behind luxury purchases. Analyzing consumers perception of luxury products, a survey conducted by Synovate (2009) demonstrates, 35% people feel that luxury is everything over and above what is needed and 17% associate luxury as a lifestyle. Whether consumers define luxury as a feel of cashmere on their skin, the joy of time to spend as per their wish or the pleasure of showing off their success, actually depends on where they live. For example, in developing countries like India and Brazil, luxury is about flashing your wealth with big designer logos, its away of life. Whereas in countries like France, where people are certainly hedonistic, and enjoy the small pleasures like a good smell, or the softness of a scarf, and of course cooking and eating, luxury is about making them feel good and not about flaunting a brand. Luxury purchases are motivated by hedonistic values associated with instant gratification (Szmigin, Carrigan and OLoughlin, 2007). These values stimulate a consumer to purchase a $3500 Louis V uitton bag whose function is the same as a handbag at $250. Essentially, at the core of luxury consumption are three key motivations: indulgence, exclusivity and status. Danziger (2004) highlights two reasons behind buyer behaviour to solve problems and to make them feel good. She classifies consumer purchases into 4 categories Utilitarian, indulgences, lifestyle luxuries and aspirational luxuries, each motivated by different values (represented at the ends of each axis in fig.1). Utilitarian purchases include items such as blenders, food processors and microwaves, which essentially focus on practicality. Indulgences represent lifes little luxuries that provide emotional satisfaction and which consumers can buy without guilt. Cosmetics, entertainment products, games and costume jewellery are appropriate examples. Lifestyle luxuries are luxury cars (Mercedes, BMW), designer clothes (Armani, Ralph Lauren), Watches (Rolex). They are extravagant and provide material satisfaction, along with the prestige and image conferred by the brand. And finally there are aspirational luxuries that have no practical need and are purchased largely for the pure joy of owning them. Theses include Art, antiques, vintage collectibles, yachts, fine jewellery, etc. Consumers buy these items to make a statement about them in society, express their values, interests and passions. Fig1: Consumer purchase categories and motivations behind each Having discussed that a consumer buys anything to satisfy a concrete need, in purchasing luxury items, the act of consuming, rather than the product itself, satisfies this need (Danzigner, 2004). In fact, tracking the roots of luxury product consumption and marketing, we find it to be based on sheer unethical values (Sylvester, ND). Back in the 1840s in Manchester England (The worlds richest city then), the cotton mill owners were at the top of the social ladder and usually showed off their wealth at dinner parties where they served wine instead of beer and the wealthier class served champagne. For the most affluent class this was a problem as champagne was no longer exclusive. As a solution, the French marketers, keeping the product unchanged, created a much more expensive drink called vintage champagne. The rich mill owners were flocked to it. Hence, within a few years, the world was buying more bottles at higher prices. The anecdote above is a good example that shows how the concept of luxury is based on un-ethical selling and consumption, of which marketers are well aware. This view is supported in the 21st century as marketing strategist, Sergio Zyman (2000), provides in his book, the end of marketing Marketing is how to sell more things to more people more often for more money. In fact, French marketers are the leaders in marketing luxury brands and even the puritan roots and guilt dont prevent them from behaving in unashamedly elitist ways and producing items that no ordinary person will ever be able to afford. Marketers are concentrating their efforts on selling things that people dont need, but want. Different values that motivate consumers to make a low value purchase as compared to a luxury purchase. Empirical evidence suggests that materialism is negatively correlated with consumer behaviour, i.e. unethical behaviour is associated with greater amounts of materialism (Barrett, 1992 cited in Muncy and Eastman, 1998). The more materialistic consumers might be willing to bend ethical rules to gain possessions and when faced with an ethical choice, the acquisition of the goods may begin to take primacy over ethical values (Muncy and Eastman, 1998). Thus, the factors that may cause a person to be more materialistic may also cause him or her to be less ethical. In fact, marketers may have self-interest in encouraging materialism. Even if we consider that some people do behave ethically while purchasing luxury products, their decisions are not necessarily dependent on ethical values. People, while shopping in public, like to be seen as altruistic and thus are more likely to choose green products, that maybe expensive and low quality but benefit the environment (Griskevicius, Tybur and Van den Bergh, 2010; Telegraph, 2010). So their purchases are often motivated by status, especially when these products cost more relative to non-green products. The Toyota Prius is a prime example of a self-promoting mobile billboard for environmentalist beliefs. A compact hybrid Sedan with moderate features and performance, considered a Green product due to high fuel efficiency. In a survey, 40% of hybrid owners indicated that they bought a green car as an alternative to a traditional luxury car such as a BMW (Griskevicius, Tybur and Van den Bergh, 2010). Yet, the top five reasons why the Prius was so successful and environmental conservation was last on the list (Maynard, 2007). The number 1 reason was, that it made a statement about the consumer, a statement that the owner cares about the environment. So consumers are willing to spend on ethical products but at the cost of earning a public status or reputation. In the privacy of ones home, luxury and comfort is still the winner (Griskevicius, Tybur and Van den Bergh, 2010). Having discussed that hedonism and materialism as motivators of luxury purchases, it is evident that sustainability and luxury are quite incompatible terms. To drive a Rolls Royce, a Bentley or a Mercedes S Class would radiate a message that the owner couldnt care less about gas overconsumption and the warming of the atmosphere (Kapferer, 2010). Luxury is about excellence: more than any other, luxury brands guarantee zero risk. Now there are more and more pressures from lobbies and animal defense groups to forbid testing skin care products on animals. But without testing, the brand cannot ensure that its product is harmless for consumers. If all fashion luxury brands adopt a minimalist look, they would lose all capacity to differentiate and thus lose their integrity. Elliott and Freeman (2001 cited in Belk, Devinney and Eckhardt, 2005) found relatively high price elasticity of demand for products made under bad labour conditions but low price elasticity for products made under good conditions, implying that companies can potentially lose from having their products identified as being made under bad conditions but have little to gain from marketing their products as being made under good conditions. Modern revelations of how Prada and Dolce Gabbana bags were being stitched by clandestine Chinese workers in workshops-costing a mere Ã ¢Ã¢â¬Å¡Ã ¬20 to produce, have signaled the need of ethical behaviour in manufacturing, in order to retain customers. Luxury brands are advancing fast to meet the demands of sustainable development. Some brands are actually working on philanthropic endeavors, but their motive is not quite clear. For example, since 2009, BVLGARI has raised more than 6 million Euros to support Save the Childrens quality education programs and are hosting several special events to support quality education for the worlds neediest children (Bvlgari, 2010). LVMH has been auditing its carbon imprint since 2004 and has taken as a managerial motto the four words: renew, recycle, reduce, and review (Kapferer, 2010). The same holdsÃ true for Tiffany. Dior (LVMH) gets their handbags made in Italy (excellent leather suppliers and their know-how that produces less CO2 than if it was made in China) and the leather comes from bio farms. Versace has an Art Unites initiative where the brand makes one-of-a-kind handbags out of each work of art drawn by a child. The bags are sold for about $250 through its global boutiques and all p roceeds go to childrens foundation or other charities. Having analyzed the extent to which consumers value ethics in the luxury sector, as well as explored the same issue from the perspective of the luxury companies, one can conclude that that people care more about ethics if the people around them can recognize them for doing so. There is a big attitude behaviour gap that demonstrates that consumers still make important purchase decisions on the basis of price, quality and durability of product rather than ethics. Thus, the intentions of both consumers and producers are to some extent unethical in its roots and motivated by further recognition to be doing whats right rather than for the outcome and effect of those ethical decisions on the people that they are benefitting. What is evident is that firms have realized that need of ethical conduct to retain its customers if not gain more.
Tuesday, January 21, 2020
The United States has no more important foreign relation ship than that of which it enjoys with Mexico, and vice versa. These two countries share interwoven societies and economies. Although there have been disagreements and turbulence between the two countries, which partnership is without these? The Strength of each countryÃ¢â¬â¢s democracy is fundamental to the otherÃ¢â¬â¢s. This relationship that the two countries share directly affects that lives of millions of Mexican and United States citizens everyday. Recently these two countries have become even more unified than ever before. Tackling issues such as Border Control, Countering Narcotics, Dealing with multiple Law enforcement agencies, Human Rights laws, trade and development, etc. There are many issues that they are mutually interested in and must deal with. Yet, there are some vast differences in which these two countries are run. There are also many similarities, which we must take into account. Both Democratic Govern ments have similar structures, containing a legislative, judicial, and executive branch. Yet, these structures are very different internally, containing specific duties that the other countryÃ¢â¬â¢s branch may not have. The Executive Branch refers to the Presidential seat in both governments. The Presidency is a paramount institution, not only of the Mexican Government but of the US Government as well. The Countries entire political system is positioned around the presidency. In the United States the President also serves as Commander in Chief of the Armed Forces. The President appoints the cabinet and oversees the various agencies and departments of the Federal Government. The Executive Branch is checked by Congress which would be the Legislative Branch. In order for someone to become President, he or she must be a natural -born citizen of the United States. He or she must be at least 35 years of age and must have resided in the US for at least fourteen years. Once elected, the President must serve a term of four years, and may be re-elected only once. Now, the Executive Branch of the Mexican government is very similar to that of its neighbors, but there are some pivotal differences in the institut ion. Presidents are elected by a majority of registered voters in the thirty-one states and the Federal District. The President holds the formal titles of chief of state, head of government, and commander in chief of armed forces. The candidates must also be at least thirty-five years of age by election day.
Sunday, January 19, 2020
The History of Computers In 1964, no one, with the exception of those with-in the field of study, had ever heard of a computer. Now, only forty years later, almost every home in America is equipped with at least one computer. A computer is defined as a device that accepts information, in the form of digital data, and manipulates it for some result based on a program on how data is to be processed. The first computer was not as fast or efficient as the computers used today, however they are all based on the first model. Ã¢â¬Å"Since the invention of numbers, humanity has tried to make instruments to help in performing calculationsÃ¢â¬ (Moreau 4). Before 3000 B.C. there were tablets used for calculating. The Ancient Chinese used a bead frame for counting. Although rather innovative, neither of these calculating devices was automatic. In the early 19th century, a British astronomer and mathematician had an idea that would change the history of computing forever. His name was Charles Babbage and he described a machine that would have the ability to do a variety of calculations. Because the mechanical-engineering technology of that time period was not reliable or fast enough, he was unable to produce his dream. BabbageÃ¢â¬â¢s idea was based on the mathematical insights of George Boole, who first stated the principles of logic used in todayÃ¢â¬â¢s digital computers (Computer 1). Also, Ada Lovelace, BabbageÃ¢â¬â¢s assistant, is known as the first programmer because she introduc ed program loops and subroutines. The development of electronics led to the first computers. Once electromechanical technology entered the world, calculators began being produced. The first electronic calculator was built by IBM. This is known as the IBM 603, which was created by Byron E. Phelps. Building upon this model, steps were taken towards the first computer. Ã¢â¬Å"The IBM Selective Sequence-Controlled Electronic Calculator (SSEC) was created between the years 1945 and 1948 by a group led by Frank Hamilton, one of the engineers who worked on the building of the Harvard-IBM machineÃ¢â¬ (Moreau 39). Disregarding calculators, the first real useable computer began with the vacuum tube.
Monday, January 13, 2020
One of the six aspects of IDEA is Free Appropriate Public Education (FAPE). FAPE is technically defined as a Ã¢â¬Å"Special education and related services that are provided at public expense, under public supervision and direction, and without charge; meet SEA; include preschool, elementary, or secondary school education; and are provides through an individualized education program (IEP)Ã¢â¬ . (Mandlawitz, 2007)An individualized educational plan (IEP) that is designed to meet the childÃ¢â¬â¢s unique needs and from which the child receives educational benefits and prepares them for farther education, employment, and independent living. These unique education needs includes Ã¢â¬Å"Mastery of academic subjects and basic skills, Social, health, emotional, physical, and vocational needs, and functioning and self-help sillsÃ¢â¬ . (Jalvarado) FAPE consist of an education that meets the individual needs of the child, the child with the disability must be educated with students without disabilities, an evaluation and placement decisions must be made appropriately. IDEA does not explain the exact meaning of the term Ã¢â¬Å"appropriateÃ¢â¬ . Parents and schools interpret this term uniquely which has resulted in countless court cases. This aspect of IDEA has be one of the most challenged out of all six because there are so many places of misunderstanding and loop holes that allow for some school districts to slip through. Even though this principle does mention the child should be in the least restrictive environment. This environment could vary from complete involvement in a classroom with children without disabilities, a separate classroom that has one on one help for the child and/or a combination of both. This environment is not truly known until an IEP is developed. The IEP would state the special education, related services, supplementary aids and services that will be provided for the child. This allows a child regardless of the severity of their disability to receive an education. It is important for families that have children with disabilities to know about FAPE because they may not know that there child is entitled to receive an education. FAPE is beneficial for families and their children to know their rights to receive an education. In, addition this could save families a lot of money that they may spend on special services or private schools that they could be receiving for free from the school district. For example a deaf child that may need a speech and auditory therapist and an interpreter these types of services could all be provided by the school district with no cost to the families in addition to the childÃ¢â¬â¢s normal academics. Also the children would become more social with peers and interacting with others that could not be learned in a confined area like home schooling and schools that isolate the child. The child would develop social skills that are desperately needed day to day to survive. FAPE is beneficial for parents because it could relieve stress that maybe caused by their misunderstanding of why their child is different and how to help them grow. The parent may also learn things about their child that they did not know like their child is very motivated to learn, enjoys working in groups, and is very inquisitive. These characteristics about this child would not have been known if their child was not put into public schooling. Educators also play a part in the child and them receiving extra help provided under IDEA because they create the IEP and keep everyone up to date about the childÃ¢â¬â¢s improvements and problem areas. This aspect of IDEA impacts me as a future educator because it will force me to broaden my horizons and views of the Ã¢â¬Å"normalÃ¢â¬ classroom experience. Meaning, that there are not any students with LDs or disabilities in the class. Knowing that FAPE is a defining factor in the educational experience for children with disabilities will allow me to understand their exceptionalities and how effectively help them gain an education. In addition I will learn how to properly mainstream them into the classroom with other students. For example, I would figure out ways to decrease to possibility of labels and teasing by the other students because it was noticeable that the students were in special ed. classes. To prevent teasing caused by misunderstanding I would develop projects that would create learning experiences for students to learn that everyone is different in their own way. Also to explore these differences and focus more on their abilities and talents as an individual for students with and without exceptionalities. The students being combined could create new relationships between the disabled and normal students. Before this aspect of IDEA was created children with disabilities were segregated from the Ã¢â¬Å"normalÃ¢â¬ student. Knowing that there is large possibility that my classroom will consist of students each uniquely different it is important for me to well informed and educated. So that I will be able to effectively educate my students.