Now let's elaborate on this definition by making connections to the theories highlighted in this article and examples from our research project that illustrate working theories in action. (a) According to Te Whariki, children construct working theories as they observe, listen, discuss, take part in and represent their understandings in their daily lives. Rogoff et al. (2003) describe this as observing children's intent and participation in everyday cultural activities with the aim of later involvement as effective contributors. Working theories are therefore "increasingly useful for making sense of the world, for giving the child control over what happens, for problem solving and for further learning" (Ministry of Education, 1996, p. 44 ). Working theories are visible and tangible outcomes of children's development of knowledge, skills and attitudes. Two popular cultural activities are parenting and being a “good friend.” Several children involved in the research project articulated working theories about where children come from and how to care for them. Eva (4) said: "You can grow a baby in your belly... my mum had a baby and it's me", and Ambra (3) said: "Look, I have a baby in my belly, it's It hasn't dawned yet." They also reflected their working theories in their dramatic/fantasy play, when they fed, cuddled and cared for their dolls. Similarly, in relation to caring for others, Dihini (4) comforted her friend who had just fallen and went with her to find an ice pack. In other data, Dihini's comedy repeatedly focused on friends and friendships. Therefore, in this episode we believe he was demonstrating his working theories on how friends take care of each other, as well as indicating some early first aid knowledge. (b) Operational theories...... middle of paper.... ..zle, imagine, consider and think through their ideas and understandings. In doing so, they clarify and negotiate understandings of what constitutes acceptable and effective participation in their communities and cultures. For example, many children involved in the research were engaged in developing working theories of identity based on gender differences. Some children had very strong ideas about appropriate behavior for boys or girls, probably influenced by cultural understandings. Isabella (4), for example, who grew up in a traditional Chinese extended family, was adamant that fathers were not allowed to care for or even carry babies, but only mummies and grandmothers. This was contested by Jade (4), whose working experiences and theories were obviously different. He challenged Isabella's theory by telling her, "But the boys can take care of the kids because my brother babysat me".."