Be a negotiator not a winner
Children need to be heard.
Sometimes this is tricky when they are asking for something which seems quite unreasonable.
Remember your childhood and when you wanted something that was important to you. Who were you more inclined to approach? The parent that had a black and white way of operating or the one that calmly listened. I'll bet it was the latter!
Children always gravitate around the parents who listen with interest and who don't dismiss them too quickly. The best approach is to listen with intent and then discuss why you have concerns about their request. If you can reach some compromise, so that a negotiation happens, the child feels that you have at least understood their needs and were prepared to compromise.
For example, if a child wants to go to a friend's place to play, do you agree that this could happen but only perhaps for a short time? This is considering their needs as well as your own.
If a child asks for an Ipad and this is quite unsuitable, explain your reasons and discuss when and how you would be prepared to consider it, sometime in the future.
It is all about creating a win/win. The child feels heard and valued. You feel that whilst you cannot comply with the whole request, there could be some aspects on which you are prepared to negotiate.
Giving in to requests that do not suit you or simply saying no, without any thought behind the decision, creates dissatisfaction all round and the child has not began to learn the art of negotiation.
Better to keep in relationship with your child by showing them that you listen and where possible can negotiate.
Sometimes in my experience with negotiating with children, as they became more familiar with how to negotiate, they would be quite humorous and say with a smile,
"Can we renegotiate that Mrs Smith!"