Bakgrund Sedan IFRS infördes 2005 skall goodwill inte lägre skivas av utan istället testas för nedskrivning minst en gång per år. Nedskrivningsprövningen har sedan dess kritiserats av flertalet forskare och ansetts vara ett ämne för earnings management (EM). Eftersom goodwill skall värderas till verkligt värde följer viss problematik, särskilt under lågkonjunkturer då det är svårt att förutspå hur långvarig den ekonomiska nedgången förväntas bli. Cykliska branscher, såsom bankbranschen, är känsliga för förändringar i konjunkturen och således borde sådana förändringar avspeglas i bankernas goodwillpost. Syfte Studien har två övergripande syften, dels att kartlägga nedskrivningar av goodwill i nordiska storbanker och dels att testa samband mellan dessa och olika konjunkturlägen, Big Bath Accounting och Income Smoothing. Målet med studien är att komplettera det redan befintliga forskningsområdet gällande EM vid nedskrivning av goodwill. Detta genom att ta konjunkturens påverkan i beaktning samt inkludering av nordiska storbanker.   Metod Då tidigare studier inom området har exkluderat bankbranschen, var det just av denna anledning som banker valdes ut för studien. För att besvara studiens syfte och frågeställning föll sig en kvantitativ metod mest lämplig. Insamlad data från årsredovisningar perioden mellan 2006–2017 sammanställdes i statistiska modeller och tester och därmed kunde studiens resultat erhållas. Resultat & Slutsats Studiens resultat visar att varken konjunktur, utövande av Big Bath Accounting eller Income Smoothing signifikant påverkar nedskrivning av goodwill i nordiska storbanker. Studien kan därmed inte påvisa förekomsten av någon av dessa två strategier för EM, vilket motsäger tidigare forskning. Gällande konjunkturens påverkan på nedskrivning av goodwill föreligger en negativ korrelation där nedskrivningar tenderar att vara som störst under en lågkonjunktur. Dock har inget tydligt mönster för när nedskrivningar har gjorts kunnat urskiljas. / Background Since IFRS was introduced in 2005, goodwill should no longer be amortized but instead be tested for impairment at least once a year. The impairment test has been criticized by most researchers and blamed to be a topic for earnings management (EM). Because goodwill is measured at fair value, certain problems follow. Especially during recession, when it is hard to predict how long the economic downturn is expected. The banking industry are particularly sensitive to changes in the business cycle. Therefore, should these changes should be reflected in their goodwill. Purpose This study has two main purposes, partly to identify impairments of goodwill in major Nordic banks and partly to test the statistical relationship between these and different economics conditions, Big Bath Accounting and Income Smoothing. The aim of the study is to supplement the existing research regarding earnings management and impairment of goodwill. This by taking different economic conditions in account and including Nordic major banks. Method Previous studies in the research area has excluded the banking industry, for this reason, banks were selected for our study. To answer the study's purpose and issue, a quantitative method fell most suitably. To be able to perform statistical models and tests to obtain a result, data was collected from each bank annual reports during 2006–2017. Results and conclusion The result of the study shows that neither the economic conditions, Big Bath Accounting or Income Smoothing has a significant impact on the impairment of goodwill in banks Nordic Large Cap. The study could not demonstrate the presence of any of these two strategies for earnings management, which contradicts previous research. Regarding the impact of economic conditions of goodwill impairment, there is a negative correlation where write-downs tend to be greater during a recession. Thus, no pattern for when write-downs of goodwill have been made.

The survey is based on qualitative research interviews with four active teachers from primary school. The purpose of the study is to gain knowledge of how to work with reading and writing learning in year one. The study is based on four issues that concern the teachers' views on the early work on reading and writing. The result shows that teachers have slightly shared perceptions of specific educational material, but the foundation is to have a varied reading and writing teaching. The teaching should also be fun and stimulate the students' individual needs. / Studien baseras på kvalitativa forskningsintervjuer med fyra verksamma lärare som arbetar på lågstadiet. Syftet med studien är att få kunskap om hur man kan arbeta med läs- och skrivinlärning i årskurs 1. Studien utgår från fyra frågeställningar som berör lärarnas åsikter och synsätt på det tidiga arbetet med läs- och skrivinlärning. Resultatet visar att lärarna har aningen delade uppfattningar om specifikt undervisningsmaterial men att grunden är att ha en varierad läs- och skrivinlärning. Undervisningen ska dessutom vara lustfylld och stimulera elevernas individuella behov.

Made available in DSpace on 2016-07-27T13:53:18Z (GMT). No. of bitstreams: 1 LACY RAMOS JUBE RIBEIRO.pdf: 820135 bytes, checksum: 88bf8241506cf8aaa07b9a9e56fb4b04 (MD5) Previous issue date: 2007-02-01 / This study deals with the relationship between thought and language as applied to beginner Third Level students learning of reading and writing. The study is justified, on the one hand, because the development of linguistic competence in reading and writing is vitally important for students success. On the other hand, it is justified by the perception of increasing difficulties in this area among students beginning their university course. The study aimed at identifying the reading and writing difficulties of beginner Third Level students and how these difficulties relate to socio-cultural and pedagogical determiners. Classroom observation, life stories and interviews were used as a means of collecting date in this qualitative research case study. The analysis of how socio-cultural and linguistic aspects interfere in the teaching and learning processes of reading and writing was based on historical and cultural theory, especially on contributions from Vygotsky and Davydov. The research was undertaken with teaching staff and students in three Courses at the Universidade Católica de Goiás (UCG): Psychology, Archeology and Pedagogy, in Portuguese Language, a subject taught during the first semester in all UCG undergraduate courses. It was insured that all three classes represented courses made up of students from different social backgrounds, based on information from the UCG student profile. In each of the three classes, a group of students was selected as subjects of this research. The investigation took place throughout the first semester of 2006. Analysis of the data suggested distinct levels of linguistic competence among the students, which confirmed other research and the teachers own perceptions. The interviews and life stories showed effective echoes of socio-cultural factors, both familiar and pedagogical, in the students learning. In addition, the data pointed towards the need for pedagogical intervention which would help students overcome their difficulties, especially when competence in critical thinking, associated with material content, are added to the development of reading and writing skills. The results of the research indicated pedagogical and didactic proposals in the sphere of learning to read and write which would lead to the formation of actions for critical thinking and learning, aimed at improving cognitive competence. / Esta pesquisa tratou da relação entre pensamento e linguagem, aplicada à aprendizagem da leitura e da escrita em alunos iniciantes no ensino superior. O estudo justificou-se, por um lado, pela importância do desenvolvimento da competência lingüística, expressa na leitura e na escrita, para o êxito escolar dos estudantes e, por outro, pela constatação de crescentes dificuldades, nessa área, em alunos que iniciam o curso universitário. A investigação visou à identificação de dificuldades de leitura e escrita em alunos iniciantes do curso universitário e sua relação com determinantes socioculturais e pedagógicos. Como procedimento de pesquisa qualitativa, empregou-se o estudo de caso. Como instrumentos de coleta de dados, utilizaram-se: observação de aulas, narrativas de vida e entrevistas. A análise de como os aspectos socioculturais e a linguagem interferem nos processos de ensino e aprendizagem da leitura e da escrita fundamentou-se na teoria histórico-cultural, especialmente com base nas contribuições de Vygotsky e Davydov. A pesquisa foi realizada com professores e alunos de três cursos da Universidade Católica de Goiás: Psicologia, Arqueologia e Pedagogia, na disciplina Língua Portuguesa, ministrada no 1º período aos cursos de graduação da UCG. Teve-se o cuidado de que as três salas de aula representassem cursos formados por alunos de diferentes origens sociais com base em informações sobre o perfil do aluno da UCG. Em cada uma das três classes, foi selecionado um grupo de alunos como sujeitos da pesquisa. O trabalho de investigação deu-se ao longo do 1º semestre letivo de 2006. A análise dos dados apontou distintos níveis de competência lingüística entre os alunos, confirmando outras pesquisas e a própria percepção de professores. As entrevistas e as narrativas de vida evidenciaram a efetiva ressonância de fatores socioculturais - familiares e pedagógicos - na aprendizagem dos alunos. Além disso, os dados apontaram a necessidade de intervenção pedagógica que contribua com os alunos na superação de suas dificuldades, especialmente quando se agrega ao desenvolvimento de habilidades de leitura e escrita, competências do pensar associadas aos conteúdos das matérias. Os resultados da pesquisa indicaram proposições pedagógico-didáticas no âmbito da aprendizagem da leitura e da escrita que levem à formação das atividades do pensar e do aprender em vista do aprimoramento de competências cognitivas.

Made available in DSpace on 2016-04-28T20:56:23Z (GMT). No. of bitstreams: 1 Maria Tereza Antonia Cardia.pdf: 738454 bytes, checksum: 1a16810dec7fc2e071e4751df9409384 (MD5) Previous issue date: 2011-05-19 / This work is aimed at the understanding of the experience of teaching to write a text genre the opinion article to high school students. In order to do so, five Brazilian-Portuguese language teachers statements were analyzed in this study. These teachers worked with high school students who participated in a national writing competition and were shortlisted as finalists. The statements were presented to the organizers as written practice reports. They are narratives and, as such, are based, on experience, according to Benjamin, (1994). Thus, they constitute a privileged path to access indirectly the experience lived by others. The phenomenological method is considered to be especially adequate to investigate subjective phenomena such as the human experience. The undertaking of the analysis about the narratives was done following this method. The procedures described by Martins and Bicudo, (1989), complemented by Szymanski s, (2004), contributions were adopted for the understanding of the studied phenomenon. Based on immersion into the narratives, seven constellations were revealed and found in most of the statements. This allowed the researcher to elaborate one narrative for each statement. When the five synthesis were gathered, it was possible to recognize new configurations presented in the final synthesis. The discussion on data was enlightened by Arendt s, (2005), ideas. To write a report was a special opportunity for the teachers to reflect upon their practice. The statements indicated that there were many ways to teach, yet all of them were engaged in trying to make the process of learning truly effective. The work done by the teachers was aimed at the improvement of written skills. It was also undertaken as an opportunity to develop a critical view and a commitment to their communities by some of them. It made possible to exercise the multiplicity of perspectives, the strengthening of the feeling of belonging and a concern with the environment. Writing, as well as the opinion article make part of a cultural legacy to which the high school students are entitled because they are new human beings. According to Arendt, (2005), education fulfills its role by bringing high school students in touch with this inheritance, so that they can enjoy it and gradually become responsible for its preservation and renewal / Este trabalho tem o propósito de compreender a experiência de ensinar a escrever um gênero textual artigo de opinião para alunos do Ensino Médio. Para isso, foram analisados os depoimentos de cinco professoras de Língua Portuguesa de alunos finalistas em um concurso nacional de textos. Os depoimentos foram apresentados aos seus organizadores como relatos de prática, escritos. São narrativas e, como tal, de acordo com Benjamin (1994), estão assentadas na experiência. Assim, constituem um caminho privilegiado para se acessar, de maneira indireta, a experiência vivida pelo outro. O método fenomenológico é considerado especialmente adequado para a investigação de fenômenos subjetivos como a experiência humana. A análise das narrativas foi feita segundo esse método. Foram adotados procedimentos descritos por Martins e Bicudo (1989), complementados por contribuições de Szymanski (2004) para a compreensão do fenômeno estudado. Partindo da imersão nos textos, chegou-se ao desvelamento de sete constelações presentes na maioria dos depoimentos analisados. Isso possibilitou à pesquisadora elaborar a narrativa de cada depoimento. Quando as cinco sínteses foram reunidas, foi possível reconhecer novas configurações, apresentadas na síntese final. A discussão dos resultados foi iluminada pelo pensamento de Arendt (2005). Escrever um relato constituiu uma oportunidade especial para as professoras refletirem sobre suas práticas. Os depoimentos mostraram que muitos foram os modos de ensinar, mas todas as professoras se empenharam em garantir que o processo de aprendizagem se efetivasse. O trabalho realizado pelas professoras teve o objetivo de aprimoramento da escrita. Também foi assumido por algumas como uma oportunidade para desenvolver a visão crítica e o compromisso com suas comunidades. Possibilitou o exercício da multiplicidade de perspectivas, o fortalecimento do sentimento de pertença e a preocupação com o meio ambiente. A escrita assim como o gênero artigo de opinião fazem parte do patrimônio cultural a que os jovens têm direito por serem novos seres humanos. De acordo com Arendt (2005), ao aproximar os estudantes desse legado para que possam dele fruir e venham, gradualmente, a assumir a responsabilidade por sua preservação e renovação, a educação cumpre seu papel

Made available in DSpace on 2016-04-27T16:32:37Z (GMT). No. of bitstreams: 1 Alexandra Regina Constancio.pdf: 13066588 bytes, checksum: 73794c7e6237e6ad59822028418365bf (MD5) Previous issue date: 2012-03-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work aims to identify the way of Ensino Fundamental's Ciclo I (First Cicle of Fundamental Learning) of State of São Paulo public schools teachers use the didactical material from Ler e Escrever (Read and Write) Program for classes planning. In 2007, Ler e Escrever Program was implemented in State of São Paulo public schools, presenting a set of articulated actions including elaboration and distribution of didactical material, as teachers formation and following, actions which are characterized by State of São Paulo Education Secretary as key to improving teaching quality. This research seeks to show that those actions, contradictorily, favor control and manipulation of teachers work, making difficult and blocking teacher's reflected actuation and criticism, aiming to preserve the reproduction of education as an adaptation to the actual society. Therefore, it seems justified theoretical and practically the effort to investigate teachers frequency in using didactical material from the Program for classes planning, as Program's didactical materials uses by teachers can show, even partially, the extent of outside control put into their work. Besides that, it allows to understand partially teachers work. This study has centered itself on analyzing weekly routines made by Ensino Fundamental's Ciclo I teachers of public schools. The theoretical referential that guide the research is based in studies developed by some of the Critical Theory of Society, as Theodor W. Adorno, Max Horkheimer and Herbert Marcuse. It was possible to conclude, based on obtained data, that teachers appeal to different didactical materials for classes planning, as Xeroxed copies, didactical books offered by federal government, "Material Dourado", among others, including Ler e Escrever Program material. However, use of Ler e Escrever Program material for classes planning is not quantitatively superior to planned activities that use another didactical materials, above mentioned, showing there is a possible critical resistance from teachers to the material imposed to them / O objetivo neste trabalho é identificar em que medida os professores do Ciclo I do Ensino Fundamental da rede estadual paulista utilizam o material didático do Programa Ler e Escrever para o planejamento das aulas. No ano de 2007, foi implantado na rede estadual paulista o Programa Ler e Escrever, o qual apresenta um conjunto de ações articuladas que inclui, entre elas, a elaboração e distribuição de material didático e a formação e acompanhamento do trabalho docente, ações que são caracterizadas pela Secretaria de Estado da Educação de São Paulo como peças-chave para a melhoria da qualidade do ensino. Esta pesquisa procura evidenciar que essas ações, contraditoriamente, favorecem o controle e a manipulação do trabalho docente, dificultando ou impedindo a atuação reflexiva e crítica do professor a fim de preservar a reprodução de uma educação voltada principalmente para a adaptação da sociedade vigente. Por isso, parece se justificar, teórica e praticamente, o esforço de investigar a frequência com que os professores utilizam o material didático do programa para o planejamento das aulas, uma vez que os usos dos materiais didáticos pelo professor podem revelar, ainda que parcialmente, o grau de controle externo exercido sobre o seu trabalho. Além disso, permitem compreender, em parte, a prática docente. Este estudo centrou-se na análise das rotinas semanais elaboradas pelos professores do Ciclo I do Ensino Fundamental da rede estadual paulista. O referencial teórico que orienta a pesquisa está baseado em estudos desenvolvidos por alguns pensadores da Teoria Crítica da Sociedade, entre eles Theodor W. Adorno, Max Horkheimer e Herbert Marcuse. Pôde-se concluir, com base nos dados obtidos, que os professores recorrem a diferentes materiais didáticos para o planejamento das aulas, como por exemplo: atividades xerocopiadas, livros didáticos oferecidos pelo governo federal, Material Dourado, entre outros, incluindo o material do Programa Ler e Escrever. No entanto, o uso do material didático do Programa Ler e Escrever para o planejamento das aulas não é quantitativamente superior às atividades planejadas que utilizam outros materiais didáticos, já mencionados, revelando que há uma possível resistência crítica do professor ao material que lhe é imposto

Syftet med intervjustudien är att beskriva några elevers känsla av begriplighet, hanterbarhet och meningsfullhet av sin skolvardag utifrån det särskilda stöd som ges i relation till språk, - läs – och skrivutveckling. Undersökningen utgår från ett elevperspektiv med fokus på elevernas upplevelser och uppfattningar av sin skolvardag kopplat till hinder och svårigheter de möter kring skoluppgifter de får i skolan. Samtliga intervjuade elever i studien går andra året på gymnasiet och har läs- och skrivsvårigheter, samt är i behov av särskilt stöd. Vår empiri är insamlad genom kvalitativa elevintervjuer som analyserats med hjälp av tematisk analys. Vi har i vår studie en teoretisk utgångspunkt i den salutogena teorin med fokus på KASAM (Antonovsky, 1987). Studiens resultat pekar på att det finns ett samband mellan elevernas känsla av sammanhang kopplat till upplevd stress, samt att elevernas känsla av begriplighet och hanterbarhet är tätt förknippade med varandra. Våra intervjuundersökningar visar att elevernas självbild påverkar hur de ser på de hinder och svårigheter som de möter i sin skolvardag. De ämnen som särskilt pekas ut som svåra att ta sig an av eleverna, är de ämnen som har ord och begrepp som ska förstås i ett särskilt sammanhang och ämnet svenska pekades ut flest gånger av informanterna. I resultaten framkommer även att det särskilda stöd som förekommer på gymnasiet, skiljer sig från det tidigare erbjudna stödet på högstadiet. De slutsatser som med hjälp av denna kvalitativa studie kan dras, är att samtliga intervjuade elever beskriver en bild av det särskilda stödet på gymnasiet som varken tillgängligt eller utformat på rätt sätt, för att de ska kunna uppleva en känsla av sammanhang av sin skolvardag. Detta skapar i sin tur en frustration och en känsla av otillräcklighet hos eleverna, då det ofta bli de själva som får föra fram sina stödbehov och strida för att få tillgång till det stöd de har rätt till. Eleverna beskriver också att lärarna på gymnasiet inte har tillräcklig kunskap gällande stödbehovet kopplat till deras faktiska svårigheter. Ytterligare en slutsats som vi utifrån vår analys kan dra, är att samtliga elever uttrycker ett behov av stöd utanför klassrummet i en lugn miljö, vilket är i motsats till vad tidigare forskning kommit fram till. Sammanfattningsvis kan sägas att vår slutsats blir att utifrån våra intervjuanalyser konstatera att det finns ett samband mellan KASAM och hur eleverna hanterar sin skolvardag och de uppgifter de får. Att begripa vad som förväntas och på så sätt hantera sin situation tolkas utifrån vår studie som avgörande för att få till en fungerande kunskapsutveckling och ett bra mående utan stress. Att kunna skapa en skoltillvaro med meningsfullhet och begriplighet verkar vara avgörande för hur eleverna lyckas med att få till en känsla av sammanhang av sin skoltillvaro.

Det finns en koppling mellan NPF-problematik och Dyslexi och läs- och skrivsvårigheter, vilket gör att läs- och skrivinlärningen kan bli extra bekymmersam för elever med NPF-problematik. Detta gör att det finns en svenskämnesdidaktisk vinst i att ta reda på hur metoder som används i läs- och skrivundervisningen fungerar ur ett NPF-perspektiv. Digitala verktyg används mer och mer i undervisningen och en metod för läs- och skrivinlärningen som utgår från användningen av dator eller lärplatta är Att skriva sig till läsning, ASL. Syftet med denna kvalitativa studie var att undersöka hur verksamma klasslärare och speciallärare upplever att ASL fungerar för elever med NPF-problematik. De frågeställningar som användes för att konkretisera syftet var: Vilka möjligheter med ASL anger informanterna det finns för elever med NPF-problematik? Och Vilka svårigheter med ASL anger informanterna det finns för elever med NPF-problematik? Utifrån ett sociokulturellt perspektiv på lärande genomfördes sex halvstrukturerade intervjuer med klasslärare/speciallärare. Resultatet av studien pekar på att ASL inte främst är en metod för att läs- och skrivundervisning, utan ett inkluderande arbetssätt som fungerar för alla elever och för svenskämnets alla delar.

Indebtedness of individuals non-entrepreneurs and their subsequent inability to pay their obligations duly and on time was reflected not only in legislation designed to protect consumers but also to law that props up the debtor's financial position and provides him a second chance for a fresh start free of debt. The Insolvency Act passed through development during its efficiency i.e. from 1st August 2008, a considerable development, and according to the number of submitted insolvency proposals it became a legal instrument used by debtors to manage and address solving of their situation. We will be able to assess efficiency of utilisation this notion enabling discharge from debts in the next two or three years, when enough evidence should be available to evaluate the success of approved debt reliefs through the payment schedule. Court decision taking adapted the Insolvency Act also to the possibility of debt relief for spouses who are in most cases engaged in joint commitments under the joint property of spouses. The debt relief for spouses, however, brings a couple of questions and insolvency courts do not approach to proceed it in uniformly way. It is therefore important to prepare major amendment to the Insolvency Act, from which we expect not only the unification of court decisions, as well as...

Made available in DSpace on 2016-07-27T13:54:31Z (GMT). No. of bitstreams: 1 Isa Maria Braga.pdf: 631892 bytes, checksum: 1780821dc052f10dbcf1cdb2ecd596bd (MD5) Previous issue date: 2009-09-10 / The present study had the purpose to search elements to better understand the unsatisfactory results of incidence in learning of reading and writing in literacy classes in the municipality of Goiânia, Goiás, despite the investments made in elementary teachers training and improving the functioning of schools. The investigation primarily consisted the analysis of responses from elementary teachers linked to the municipal education system, given in open questionnaire, seeking to learn their thinking about their own theoretical concepts and practices in relation to literacy. also used for analysis, the study of pedagogical proposals of the Municipal Education Department and some interviews with some teachers. Although, the research general objective was to capture the look of the elementary teachers by identifying and analyzing their theoretical and methodological conceptions appropriation of literacy as widespread in the official proposals, and his own vision for their room class practice. The results analysis, points out the adaptation in education proposals of MED difficulties of elementary teachers, on the other hand, would not be contributing to such ownership that occurs because of a theoretical eclecticism certain and weak linkage between theory and practice. Besides, there are initial training and continuing education programs indications of the teachers would not reflecting favorably on their actions in the classroom. / A presente pesquisa teve por finalidade buscar elementos para compreender melhor a incidência de resultados insatisfatórios na aprendizagem da leitura e da escrita em classes de alfabetização no município de Goiânia (GO), a despeito dos investimentos feitos na formação de professores e na melhoria do funcionamento das escolas. A investigação consistiu, principalmente, da análise de respostas de professoras alfabetizadoras vinculadas à Rede Municipal de Educação, dadas em questionário aberto, visando conhecer seu pensamento sobre as suas próprias concepções teóricas e suas práticas em relação à alfabetização. Foram, também, utilizadas para análise, o estudo de propostas pedagógicas da Secretaria Municipal de Educação e entrevistas feitas com algumas professoras. Desse modo, o objetivo geral da pesquisa foi captar o olhar das professoras alfabetizadoras por meio da identificação e análise de suas apropriações das concepções teóricas e metodológicas da alfabetização, tal como difundidas nas propostas oficiais, e de sua própria visão sobre suas práticas em sala de aula. A análise dos resultados aponta dificuldades das professoras em se apropriar das propostas pedagógicas da SME que, por sua vez, não estariam contribuindo para que ocorra essa apropriação, devido a certo ecletismo teórico e pouca vinculação da teoria com a prática. Além disso, há indícios de que a formação inicial e os programas de formação continuada das professoras não estariam repercutindo favoravelmente em suas ações na sala de aula.

This study addresses questions of gender and genre in early writing by drawing on systemic linguistic theory, It is a longitudinal case study that compares the writing development of two children, a boy and a girl/ who learned to write in classrooms that adopted an approach to writing known in Australia as 'process writing1, The children's written texts were analysed using the systemic functional grammar as developed by MAK, Hallidey and the models of genre and register as proposed by J,R, Martin. The children were followed for the first two and a half years of their schooling, from the first day of kindergarten to the middle of grade two. They were observed weekly during the daily ‘writing time’ and all texts were collected. Although the children were ostensibly 'free’ to determine both the writing topics and text types they produced, systemic analysis revealed that: 1) the majority of texts written were of one genre, the Observation genre, in which the children reconstructed their personal experience with family and friends and offered an evaluation of it. 2) a significant pattern of gender differences occurred within this genre, such that the boy reconstructed experience in terms of the male cultural stereotype of being an active participant in the world, while the girl reconstructed experience in terms of the female stereotype of being a more passive observer of experience. It is the strength of systemic linguistic analysis that it revealed how the choices the children made in language were constrained by a number of social and cultural contexts, including: a) the teacher's theoretical orientation to literacy; b) the models of spoken and written language available to the children; and c) the ideology of gender in the culture. In particular, the analysis made visible how children appropriate the meanings of their culture and socialise themselves into gender roles by constructing the ideology of gender in their writing. The study contributes to an understanding of genres by offering a revised description of the Observation genre, which derives from the Observation Comment genre originally identified by Martin and Rothery (1981). It also raises a number of implications for teacher training and classroom practice, including the need for: 1) increased teacher consciousness about gender and genre, especially an understanding that choices in language are socially constructed 2) a critical reassessment of the notion of 'free topic choice’ promoted by 'process writing' pedagogy, a practice which may limit choice and tacitly support the gender status quo.