We now expand on this definition by linking to the theories highlighted in this article and examples from our research project that illustrate the working theories in action. (a) According to Te Whariki, children construct working theories by observing, listening, discussing, participating and representing their understandings in their daily lives. Rogoff et al. (2003) describe this as children's intentional observation and participation in everyday cultural activities with the aim of later becoming involved as effective contributors. Working theories are therefore “increasingly useful for making sense of the world, for giving the child control over what happens, for solving problems and for continuing their learning” (Ministry of Education, 1996, p. 44). Working theories are visible and tangible results of the development of children's knowledge, skills and attitudes. Two valued cultural activities are being a parent and being a “good friend.” Several children participating in the research project formulated working theories about where babies come from and how to care for them. Eve (4) said, "You can grow a baby in your belly...my mom had a baby and it's me," and Amber (3) said, "Look, I have a baby in my belly, it's not out yet." They also reflected their working theories in their dramatic/fantasy play, when feeding, cuddling, and caring for their dolls. Similarly, regarding caring for others, Dihini (4 years old) comforted her friend who had just fallen and went with her to get an ice pack. In other data, Dihini's play repeatedly focused on friends and friendships. Therefore, in this episode we believe she was demonstrating her working theories on how friends care for each other, as well as early knowledge of first aid. (b) Working theories... middle of article.... ..zle, imagine, think and reflect on their ideas and understandings. In doing so, they clarify and negotiate agreements on what constitutes acceptable and effective participation in their communities and cultures. For example, many of the children participating in the research were engaged in developing working theories of identity based on gender differences. Some children had strong ideas about appropriate behavior for boys or girls, probably influenced by cultural understandings. Isabella (4), for example, raised in a traditional Chinese extended family, was adamant that dads are not allowed to look after babies, or even carry them, but only moms and grandmas. This was disputed by Jade (4), whose experiences and working theories were obviously different. She challenged Isabella's theory, telling her: "But boys can take care of babies because my brother used to babysit me".."