Economics regarding Oligoploy markets Essay Example | Topics and Well Written Essays - 2250 words

Economics regarding Oligoploy markets - Essay Example Perfect competition has always been considered to be best for the consumer and is favoured by nations. It is the ideal situation where all similar or identical products are available simultaneously to all buyers. This would make it impossible for both buyers and seller to influence prices. Demand and Supply will determine price at any point in time. In the real world however there is little evidence of such conditions. In the continuum between monopoly and perfect competition Oligopoly has raised its dreadful form to the detriment of the consumer. This is the situation where a few sellers, usually three or four, control the supply side and influence the customer to accept their product or service along with the price they dictate. What is not so obvious is that they also force their supply chain to accept this dictatorial attitude to get the best prices and terms. The beauty of this entire operation is that both consumers as well as the supply chain consider the oligopoly as their benefactor and willingly subscribe to their ideology. Even the state is fooled by them into the false thinking that they contribute positively to the economy by providing huge job opportunity and creating excellent platforms for increasing efficiency and quality. But the fact is that an oligopoly is exploitative although it appears to be benign; and when it hurts it is often too late to help the stakeholders. An Oligopoly is a cluster of companies that deal with similar products or services and offer them within a very narrow band of prices to the consumers. It makes a great show of perfect competition as prices and products are similar and the intensity of rivalry is perceived through their aggressive and persuasive promotional tactics. On the surface, externally, there is great fanfare of competition and competitive advantage but in reality there is great conformity amongst them. An

Cultural baggage and Cultural tourism by Dr Jim Butcher, an evaluation Essay Example for Free

Cultural baggage and Cultural tourism by Dr Jim Butcher, an evaluation Essay Dr Jim Butcher, the author of the article above, has researched on its various facets of tourism such as its moralization, innovations, and cultural, ethical, ecological and anthropological aspects and also as a tool for sustainable development. He has several publications to his credit (www. canterbury. ac. uk). The article under review authored by Dr Butcher appears as a book chapter in the Book â€Å"Innovations in Cultural Tourism†(2001) edited by him. Key issues of the article are the positive and potential aspects of cultural tourism which some critiques discount it as antidevelopment and prone to cause conflicts between the host and the tourist. The author is of the view that cultural tourism has its roots to the man’s craving for alien cultures and the need for relief from monotony of modernity and as such it has naturally come as a blessing to the economically backward regions. He has found three aspects of culture as a function, as a past and as a difference overshadowing the goodness of cultural tourism. The main aim of the author is to dispel the negative impression created by these aspects in the minds of the critics. The book chapter under evaluation is not in layman’s language. Even a discernible student of tourism would find it difficult to distinguish between cultural baggage and cultural tourism or relationship between the two terms. Whatever Dr Butcher says about cultural tourism has been in one aspect or another touched upon by his peers. That the cultural tourism has come of age and is capable of benefiting the economically weaker nations or places within nations and that it promotes cultural exchanges, fusion of culture, that it simply promotes or creates awareness of host’s culture and that it has been gradually making countries sans boundaries with only natural barriers by creating a feeling of oneness, have all been also discussed by other authors on the subject if one happens to visit the website of the UNESCO on cultural tourism. (unesco. org) and many others. His unique findings are that the ‘over functional culture’, its ‘past’ character and its â€Å" difference† outlook overshadow the real creative character of cultural tourism. He has taken pains to explain all the three in almost four pages out of hardly six, which is an indicator of his serious concern towards Cultural Tourism. His conclusion that cultural tourism results in economic development is indeed true. Man is basically gregarious and therefore cultural tourism with its benefits is unstoppable. The cultural tourists and the hosts are the actors and we are the audience. It means differently to each one of them. If the actors are allowed to have their own way, the inevitable result will be what the author Dr Jim concludes with, that is development. There is no doubt cultural tourism is growing segment of the travel market â€Å"Mass marketing is giving way to one-to-one marketing with travel being tailored to the interests of the individual consumer. A growing number of visitors are becoming special interest travellers who rank the arts, heritage and/or other cultural activities as one of the top five reasons for travelling†(nasaa-arts. org). It has been said that mass tourism has had its detrimental effects but there are advocates for mass tourism for its own benefits. Certain undesirable conflicts of cultures are just harmless side effects and are not to be taken seriously for the sake of larger benefits cultural tourism. On the whole Dr Jim’s contribution in this chapter leaves the reader more informed and makes him act responsibly as an audience whether as a policy maker or whoever, in order to preserve and promote the goodness of cultural tourism markedly different from mass tourism. REFERENCES Butcher, J. (ed) (2001), Innovations in Cultural Tourism, ATLAS, Tilburg http://www. canterbury. ac. uk/business-sciences/sport-science-tourism-and-leisure/staff/dr-jim-butcher. asp accessed on July 12, 2006 http://www. nasaa-arts. org accessed on July 13, 2006 http://portal. unesco. org/culture/en/ev. php-accessed on July 13, 2006

Immigration :: essays research papers

For many immigration to the United States would be a new beginning during 19th to early 20th century. There were many acts and laws to limit the number immigrating to the United States. Many of these acts were due to prejudice and misunderstanding of a culture. One such act was the Chinese Exclusion Act. Form this one act many immigration laws and acts were made against foreigners. They hoped to control the number of immigrants arriving on the American shores. The Chinese Exclusion Act of May 6, 1882 was just the beginning. This act was the turning point of the U.S. immigration policies, although it only directly affected a small group of people. Prior to the Chinese Exclusion Act there was no significant number of free immigrants that had been barred from the country. Once the Chinese Exclusion Act had been in acted, further limitations on the immigration of ethnic groups became standard procedure for more than eight decades. Irish catholic, Mexican, and other races were not allowed the same freedoms that others were allowed. Even after a family had been here for generations there were not given the same freedoms. Since the arrival of the first Chinese Immigrants, racist hostility towards the Chinese always existed. They were predominantly male laborers, concentrated in California. They were vital to the development of western mining, transportation, and agriculture. Other races were also discriminated against, the Irish were not allowed to get jobs or live in certain areas of the cities. By 1880, the great fear of German-speaking and Irish-Catholic immigrants was over. Employers, who still sought worker-immigrants, and not just temporary workers, looked increasingly to southern and eastern Europe. When Italians, Greeks, Turks, Russians, Slavs, and Jews arrived in the United States in numbers, however, new anxieties arose about making Americans of so many different kinds of strangers. An 1880 this act gave the United States the one sided right to mandate to li mit or even stop the immigration of Chinese laborers. In effect canceling the right of the Chinese to enter the country. Congress quickly complied and made a ten-year bill that the President signed on May 6, 1882. While exempting teachers, students, merchants, and tourists the Act suspended immigration of Chinese laborers for ten years. The law was renewed for a second ten-year period in 1892 and then made "permanent" in 1902. Chinese Exclusion Act had set a pattern for many other immigration laws and acts to come.

Anarchy: Political Ideals To A Symbol Of Unconformity :: essays research papers fc

Anarchy: Political Ideals To A Symbol Of Uncoformity â€Å"Anarchism, then really stands for the liberation of human mind from the domination of religion, The liberation of the human body from the domination of property, Liberation from the shackles and restraints of government†#-Emma Golman. During the late 1800’s urbanization began to inflict the cities and the industrial revolution began resulting in governments gaining more and more power. â€Å"The state is authority; its force†#-Mikhail Bakunin. As the governments grew it was believed the state was more concerned with its growing power rather than the interests of the people. A group known as the anarchist believed that the government should be abolished and then the people would be free to live co-operatively with full social and political. Anarchy began as a political philosophy and soon turned in to an all out revolution resulting in assignations, bombings and kidnappings spanning over the better part of the past century. During the 1970’s and 1980à ¢â‚¬â„¢s, anarchy started to become more of a fashion trend if you will, rather than a political philosophy. â€Å"I Wanna Be Anarchy†-Sex Pistols. The Punk movement in music during the late 70’s was first to wide spread expose the public to anarchy and anarchist ideals. Followers of punk and punk music usually didn’t have the tendency to look of the proper meaning of anarchy, but since Johnny Rotten was saying it, it was cool. Today if you take a look at the public wither you are in a public school or a shopping mall, you can see teenagers with anarchy symbols on their shirts, pants, back packs and even drawn on their sneakers in an attempt to look what the public calls â€Å"hardcore†. â€Å"Anarchism is the sprit of the youth against out worn traditions†-Mikhail Bakunin, this would prove to be all too true in this new era of â€Å"anarchism†. This paper will further outline how anarchy started out as a political philosophy and turned in t o a symbol of unconformity.   Ã‚  Ã‚  Ã‚  Ã‚  Anarchism can be defined as a political philosophy and social movement designed to destroy the government in hopes of creating a society based on voluntary co-operation of free individuals. In 1840 Pierre-Joseph Proudhon, a peaceful anarchist, published his controversial pamphlet titled â€Å"What Is Property†. Proudhon clamed that violence and crime was not caused by individuals but instead by the government. He believed that police and laws forced humans to live in an unnatural state of oppression and equality, according to Proudhon the ownership of property was the main root of all equality.

Teaching Mathematics and Science in Schools

The way teachers go about their teaching; each day in their classrooms is reflected as ‘teaching style’ or ‘approach’. This approach is better understood when the teachers are observed while they teach. Some teachers prefer activities for children associated with the curriculum, allowing students to chose their activity and complete it by themselves. Some other teachers would want the class to be attentive to them for most of the time. Certain teachers would like students to work in groups. Thus the methods adopted in the teaching-learning process is broadly reflective of the teacher’s viewpoint of what is ‘learning’ and how it should be brought into children.The process of learning is more successful when children are fully involved with the subject or topic of their learning. This is all the more important when teaching science. Life sciences involving plants and animals; and non-living things are real and can be felt. Experiencing the reality through interaction, makes science not only more interesting, but also easier to understand. Mathematics on the other hand involves a bit more abstract level.Yet, the symbols, signs and figures associated with mathematics with which children work, are self-created reality. In their effort to learn science and mathematics, children proceed further into the subjects, than just at the surface or base encounter. They analyze and interpret the object of focus and attempt to understand ‘how it works’, ‘why its required’ etc. Thus the child begins to develop reasoning for the facts it sees or understands. It may be the development of a new concept, or altering a previously thought concept, or even rejecting an assumption held till then. The teacher  who wants to interestingly engage children in learning science and mathematics must personally sense excitement in learning so as to share it with the children.The teacher should approach the topic of learnin g and the query asking children in a balanced and parallel manner. The teacher must be sensitive to the requirements of the children and help them to see relationships and understand explanations. For teachers to be proficient and confident in their teaching, it is essential that they understand the triple interactions involved in learning. The teacher must be conscious that while the child is interacting with him or her, the child is also simultaneously interacting with the focused subject. The focused subject or subject matter interacts with both the teacher and the child; while the teacher also interacts with the querying children and the focused subject.It is important to know the development of a child’s understanding and ability to reason, with their growth. Such an understanding is absolutely necessary in developing appropriate contents. For instance in the grades K-4, a child associates a comparison, a description, or a manipulation for all objects, it sees around. Al though the child doesn’t understand the science of motion while in this grade; activities like pulling, pushing, dropping of objects gives the child an idea of the cause of motion and its control.Similarly sound, heat, light, magnetism, electricity are broadly perceived through learning, observation and experimentation. However, the child would not be able to identify elements of temperature, magnetic forces, static electricity etc. In the grades 5 to 8, the concept of energy is developed through investigations into the properties of light,  sound, electricity and magnetism. In these grades, there is a considerable shift towards quantitative aspects of subjects. In the 9 –12 grades, students are geared up completely to deal with motion, force, energy; being familiar with theoretical observations and laboratory investigations (NJSC). Here they understand the reasoning behind the laws of motion and why energy is conserved. They are also capable of dealing with technolo gical designs and its problems, using the concepts and principles learnt.The association of brain functioning and educational practices is increasingly becoming an important factor in education. Brain-based findings have been closely monitored by specialists involved in education. The findings of cognitive neuroscience research has considerable bearing on the methodology of education. A new approach connecting brain functioning with education was emphasized in 1983. Leslie Hart, in his book ‘Human Brain, Human Learning’ suggested that by ignoring the brain functioning of students, the success of students is not achieved to its fullest potential.The philosophy of the newly developed ‘brain-based’ education is that the brain is used for everything we do; we should therefore know more about it and use it effectively. Contemporary models of brain-based education are multidisciplinary, relying on several disciplines like psychiatry, psychology, cognitive science , sociology etc. Brain plays an important role in the effect of classroom groupings, assessments, physical activity, lunchroom foods etc. Schools’ can affect students’ brain in several ways including through social conditions, stress, nutrition etc. These factors induce brain-based  influences by altering cognition, memory and attention.Neuroscientists Gerd Kempermann and Fred Gage discovered that the new neurons in the brain are intensely associated with memory, mood and learning. The process of neurons can be enhanced through good nutrition, low stress and proper exercise. The brain has the ability to remap itself due to its neuroplasticity (Jenson, 2008). This process can be influenced through reading, meditation, skill-building, career and technical education, and thinking skills, which contribute to student success.The importance of physical education is also emphasized by brain research. Cognitive scientists, physiologists, educational psychologists and physica l educators have strongly endorsed this view. Today more and more schools of education are incorporating the knowledge gained from brain research. Harvard University’s Mind, Brain and Education or MBE program produces postgraduates and doctors who eventually get engaged in interdisciplinary positions, both in research and practice.A report by the National Research Council Committee in September 2006, on the state of K-8 science education, has determined that science instructions offered in schools today are outdated. These are predominantly based on research findings of about three to four decades early. The report offers groundwork for the next reforms and is based on the recent understandings of how children learn, and recommends a narrower and better focus on important areas of science. It seeks to improve professionalism among teachers and have each aspect of instruction and  learning, better integrated with each other.The Council’s Committee on Science Learning, responsible for science learning in kindergarten to eighth grade had reviewed both, the reforms undertaken in science education in the last decade and the recent understandings of learning and cognitive science. The committee emphasized that young children are capable of intricate thinking and that each student develops an individual understanding of the nature around him. It also stated that the current debate on the importance of teaching content versus teaching process skills, should be put aside and both be replaced by interweaved aspects of science expertise.The committee has suggested that the curriculum, instruction and assessment should be properly integrated with the focus of fewer, central elements in each discipline, rather than surface level study of a wide topic. It points out that the current science education is based on relatively old assumptions. The current science education underestimates children’s ability of complex thinking and is more attributed to dif ficulty level in children rather than their ability.For instructions to be successful, teachers need to have a sound understanding of the subject, know how to teach it effectively and also be familiar with the recent research on student learning (AIP, 2006). Proper, effective instructions can clear misunderstandings and bring understanding closer to perfect. The instructions should include student encounters with science in a sequentially designed and strategic way. Students identified as proficient in science must be capable of explaining the scientific perception of the natural world. They need to be capable of introducing andn  analyzing scientific explanations, understand all aspects of scientific knowledge development, and participate in science-based exercises/discussions.The role of philosophy in developing the intellectual skills of children has been widely acknowledged. The induction of philosophy into the high school academic curriculum is gaining momentum, emphasizing n ot only the importance of the subject among them, but also the capability of the children for philosophical thinking. Dr. Matthew Lipman (1991), a philosophy professor at Montclair State College in New Jersey, emphasized that bringing philosophy into schools would only enhance the educational experience of children.The argument here was, philosophy could contribute to critical thinking, which is vital for all other subjects. Empirical evidence also shows that the cognitive and academic skill of children is vastly improved by teaching them reasoning skills early in life, banking on children’s natural inquisitiveness and sense of wonder. Obviously, such development would also contribute to the understanding of science and maths.It is estimated that about half the secondary teachers in the United States quit teaching within five years. Studies on the selection and services of secondary science and maths teachers reveal their inhibitions of isolated profession, lack of mentoring and dwindled prospects (KSTF, 2005).It is also important to address these issues, for the success of teaching and learning reforms. The new methods of education for school  children, particularly for maths and science should reflect the latest research into children’s ability and brain functioning. Engaging children in philosophical dialogues, also contributes to their ability of sophisticated thinking.REFERENCESAmerican Institute of Physics. (AIP, 2006) NRC Report Finds Much of Current K-8 Science Teaching Outdated.   FYI Number 142: December 20, 2006 [Electronic Version] downloaded on 24th Feb. 2007 from https://www.aip.org/fyi/2006/142.html

Benito Mussolini essays

Benito Mussolini essays Benito Mussolini was an ambitious dictator who started Fascism. He was a dictator of Italy from 1922 to 1943.He was the kind of person who needed to prove himself to others and later became the most important supporter of the Fascist movement. Mussolini was also a writer and in his paper, he continued his campaign for war. He attempted to create an Italian empire, ultimately in alliance with Hitler's Germany. This group wasnt afraid to use violence of subversion to achieve its objectives. Even though, Mussolini had hatred for the church, monarchies and the military. He had many different ideologies for that time. The three sources that will be evaluated are an internet site, an electronic encyclopedia and a newspaper article from the Seneca library database. This website is very easy to navigate through but has no author listed. But, there are two ways to contact the author. Either threw email or MSN Messenger. The author has a profile on MSN Messenger where his name, age, and location are given. His full name was not present only the initials V.M. were shown. The author of this website is 19 years old, which makes this site less reliable. There are also no documentations from original sources, which is also a concern. This site is not biased in any way. The author clearly informs the reader about Benito Mussolinis good services and bad actions. According to V.M., He did some service for the people, [...] he improved the Italian Railways and reduced unemployment. The site offers good coverage on Benito Mussolinis life by telling us that he worked as a teacher at an elementary school, then he moved to Switzerland to be a workman, and after that he went back to Italy to join the army. There is a wide variety of information ranging from hi s early life all the way to his death. There is some information about his personal life and how the public viewed him. This is a good source of inform ...

Analyzing Translation on the Dialogues in the Movie Ada Apa Dengan Cinta Essay Example

Analyzing Translation on the Dialogues in the Movie Ada Apa Dengan Cinta Essay Example Analyzing Translation on the Dialogues in the Movie Ada Apa Dengan Cinta Paper Analyzing Translation on the Dialogues in the Movie Ada Apa Dengan Cinta Paper Essay Topic: Girl in Translation I. INTRODUCTION Translation is a craft consisting in the attempt to replace a written message and/or a statement in one language by the same message and/or statement in another language (Newmark. 1981: 7). With reference to this idea, Nida and Taber states that translation consists in reproducing in the receptor language the closest natural equivalent of the source-language message, first in terms of meaning, and secondly in terms of style (1969: 12). According to those explanations of translation, this paper commits to follow their theory that the main purpose of translation is transferring the message from the Source Language (SL) text to the Target Language (TL) text. It is supported by Larson’s statement that the goal of a good translator is to translate idiomatically which means that a translator must make every effort to communicate the meaning of the SL text in the natural forms of the TL. (Larson, 1984: 18) Translation covers both written language and spoken language. Translating spoken language is more difficult than translating written language. That’s why, sometimes, a translator accidently makes mistakes in translating a spoken language, for example in the dialogues of a movie. It is caused by slang language which exists in spoken language, stronger cultural influences, and sometimes spoken language doesn’t follow grammatical rules. This is why a kind of translators’ job to translate dialogues in a movie is not easy, especially when they have to put the subtitles in time and cannot give a footnote to explain some difficult words. As this paper is concerning about translation of a movie, it focuses on analyzing the translation of the dialogues in the movie entitled â€Å"Ada Apa dengan Cinta? † This movie is about two teenagers who have different background and character in their high school. Cinta is a popular girl with her lot. On the other hand, Rangga is just a loner who loves literary work. Despite of their contradictory characters and barriers which come along, love grows between them. As additional information, this movie is produced by Miles Production and directed by Rudi Soedjarwo in 2002. ( 21cineplex. com/ada-apa-dengan-cinta,movie,588. htm) This paper is going to pick some dialogues in the movie as the examples. This paper is also going to analyze the movie based on cultural context and idiomatic translation. Its point of view of appropriate or inappropriate translation is based on whether the messages are transferred from SL text to TL text or ot. II. ANALYSIS a. Cultural Context In translating dialogues in a movie, from Bahasa Indonesia to English, a translator doesn’t only have to master both language, but also both cultures because as Edward Sapir states that no language can exist unless it is steeped in the context of culture; and no culture can exist which does not have at its center, the structure of natural language (Sapir, 1956: 69). It proves that language and culture have a strong relationship. This is why the understanding of both cultures is really required for a translator to create an appropriate translation, especially when the object of translation is a movie where spoken language has stronger cultural influence. This is also happened to the movie â€Å"Ada Apa dengan Cinta† because the source language, Bahasa Indonesia, has different root of culture with the target language, English. From the movie â€Å"Ada Apa dengan Cinta†, a conversation is chose as an example of translating spoken language based on cultural context. Cinta:Kamu tuh lebih kalo lagi kebingungan lebih nyenengin ya? Kamu bingung aja terus. (You’re nicer person when you are confused. Just stay confused at all time) Rangga: Kamu? Kamu biasanya kan ngomongnya loe-gue (You said â€Å"you†. Usually you use the colloquial â€Å"you†) That’s an appropriate example of translating spoken language. The reason is although that dialogue shows that there is untranslatability in words â€Å"loe† and â€Å"gue†, as both words are slang words for â€Å"kamu† and â€Å"aku†, the translator find a way to translate it appropriately without ruin the message of the SL to TL. Instead of translating it literally, because there are no slang words for â€Å"you† and â€Å"I† in English, the translator give a trick to translate it by giving ‘a little explanation’ in the translation. The translator translates â€Å"gue† into â€Å"colloquial ‘you’†. It is appropriate, because â€Å"colloquial† means words or languages which are used in conversation but not in formal speech or writing (Hornby, 2006: 281). b. Idiomatic Translation Sometimes, in a certain condition, it’s better for a translator to translate a SL text to TL text idiomatically rather than literally. To translate an idiomatic expression appropriately, a translator needs to understand the cultures of both languages and also needs to develop sensitivity to the use of idioms in the Target Language and use them naturally to make the translation lively and keep the style of the Source Language. ( translationdirectory. com/articles/article1739. php) The sentence below is an example of idiomatic translation which is done appropriately by the translator. It is taken from Cinta’s poem which she sings with a guitar in front of her friends. This is an example of an appropriate idiomatic translation. This is one statement of Cinta when she curses for Rangga in front of her friends after Rangga refused to be interviewed. * Cinta: Udah kayak sastrawan besar gitu lho! (He behaves as though he’s a literary giant! ) The translator’s decision to translate â€Å"sastrawan besar† into â€Å"a literary giant† is appropriate, because the message or the real meaning of â€Å"sastrawan besar† is transferred correctly into English. In this context, â€Å"sastrawan besar† doesn’t mean a big man of literature or something. Giant† in this context is not large person or strong person, but â€Å"a person who is very good at something† (Hornby, 2006: 626). Another example of idiomatic translation in the movie â€Å"Ada Apa dengan Cinta† is in the scene when Rangga’s father hands Cinta a glass of tea when she comes to visit. * Rangga’s father: Silahkan. (Hand ing Cinta a glass of tea) (Be my guest) The translator doesn’t translate â€Å"Silahkan† into â€Å"please† because it’s too literal. â€Å"Be my guest† is the English way of saying that a person is welcome and that hospitality is extended to them. That hospitality usually involves making ones resources available, so it is used in the sense of help yourself, make free with the assets. ( phrases. org. uk/bulletin_board/27/messages/1037. html) From the explanation above, it’s clear that â€Å"be my guest† is an appropriate translation for â€Å"Silahkan† because although the form of the TL text is changed, the message is delivered successfully. III. CONCLUSION From the analysis of â€Å"Ada Apa dengan Cinta†, it proves that mastering both languages is not the only requirement for a translator to produce an appropriate translation. Understanding both cultures is also needed because each culture influences each language. Idiomatic translation is also needed in purpose to deliver the message of the SL text to the TL text if the literal translation is not possible to use. Even, Larson’s statement supports it, according to him, the purpose of a good translator is to translate idiomatically (Larson, 1984: 18). REFERENCES 21Cineplex. 2002. Ada Apa dengan Cinta. 21cineplex. com/ada-apa-dengan-cinta,movie,588. htm 4th June 2011. Eftekhari, Negar. 2008. A Brief Overview on Idiomatic Translation. translationdirectory. com/articles/article1739. php. 2nd June 2011. Hornby, A. S. 2006. Oxford Advanced Learner’s Dictionary 7th Edition. Oxford University Press: Oxford. Larson, Mildred L. 1984. Meaning-based translation: a guide to cross-language equivalence. Lanham, MD: University Press of America and Summer Institute of Linguistics. Nida, Eugene and Charle Taber. 1969. The Theory and Practice of Translation. Leiden: Brill. Newmark, Peter. 1981. Approaches to Translation. Pergamon: London. Phrase Finder. 2004. The Meaning of Phrase. phrases. org. uk/bulletin_board/27/messages/1037. html 5th June 2011 Sapir, Edward. (1956). Culture, language and personality. Berkeley ; Los Angeles: University of California Press. Wojowasito, S and Tito Wasito. 2007. Kamus Lengkap Inggris-Indonesia Indonesia-Inggris. Hasta: Bandung. Analyzing the Translation in the Dialogues of the Movie â€Å"Ada Apa dengan Cinta† Isti Maisaroh 09/282230/SA/14745 English Department Faculty of Cultural Sciences Universitas Gadjah Mada 2011

How to Use the Perl Array join() Function

How to Use the Perl Array join() Function The Perl programming language  join() function is used to connect all the elements of a specific list or array into a single string using a specified joining expression. The list is concatenated into one string with the specified joining element contained between each item. The syntax for the join() function is: join EXPR, LIST. Join() Function at Work In the following example code, EXPR uses three different values.  In one, it is a hyphen. In one, it is nothing, and in one, it is a comma and a space. #!/usr/bin/perl$string join( -, red, green, blue );printJoined String is $string\n;$string join( , red,  green,  blue  ); printJoined String is $string\n;$string  Ã‚  join(  , ,  red,  green,  blue  );printJoined String is $string\n; When the code is executed, it returns the following: Joined String is red-green-blueJoined String is redgreenblueJoined String is red, green, blue The EXPR is only placed between pairs of elements in LIST. It is not placed before the first element or after the last element in the string.   About Perl Perl,  which is an interpreted programming language, not a compiled language, was a mature programming language long before the web, but it became popular with website developers because most of the content on the web happens with text, and Perl is designed for text processing. Also, Perl is friendly and offers more than one way to do most things with the language.

E-marketing Plan Essay Example | Topics and Well Written Essays - 2250 words

E-marketing Plan - Essay Example The company then put together a lot of tips and tricks to help find the perfect swimsuit for their shape. The company hopes that in the future they would continue to grow and promote a healthier outlook on what beauty really is and help one find something that is right, just for them (‘Swimwear Galore-About us.’ 2014). The website also show that swimwear industry is among the most fancied industries across the globe with the players fetching fabulous returns from the sale of the leisure costumes. The swimwear market has been projected to be among the most valued enterprises in the globe in the near future as swimming is increasingly being appreciated as a healthy, leisure activity across the globe. Popularity of the activity is therefore perceived as among the most influencing factor to the glowing market awareness of the swimwear. Besides, increased innovation in fashion in the industry is contributing towards market growth and especially so to the young generation (â⠂¬ËœSwimwear Galore-About us.’ 2014). In Australia for instance, the strong sporting culture as well as beach culture has influenced much on the growth of the fashion industry especially as concerns the swimwear and such designs (Austrade, 2014). The fashion designs in Australia on the swimwear are effective in representing changes over time in customs, tastes as well as on international trends according to the website. The main brand in the industry within Australia has been and continues to be Speedo with such others as Quiksilver, Rip curl as well as Billabong companies sharing on the market segment remaining. The industry has however evolved to become very competitive with such other swimwear brands like the Wahine, AussieBum as well as Funky Trunks commanding great influence in the industry (Austrade, 2014). Swimwear galore however continues to influence trends in the

Industrial Growth and Competition Essay Example | Topics and Well Written Essays - 500 words

Industrial Growth and Competition - Essay Example Moral hazard originated in the insurance industry where Insurance firms realized that by protecting their customers from risks, they might be encouraging risky behaviors. In cases where there are high potential claims, an insurance firm will charge higher premiums. A moral hazard exists in these situations (Winter 2013): Lack of shared information: One party may happen to possess more information than the other party. For instance, a company selling investments may be aware that it will not succeed in the next two years based on its performance. Investors investing in the firm due to lack of enough information may think that the company is doing well. Principal-agent problem: When an agent or insurance broker is not in alignment with the individual it represents, moral hazards can exist. For instance, an insurance agent may recommend a bigger policy if that is the way of getting a special bonus. In some situations, the membership of the Euro may cause some moral hazards. A country in the community may imagine that if it faces many challenges, the other members will bail it out. For instance, a state may decide to grow its debts knowingly. When Greece joined the Euro, it took advantage of low-interest rates because of its membership in the Euro. The low-interest rates encouraged the country to keep borrowing until it realized too late that the country had borrowed too much. Greece continued to borrow knowing that it enjoyed low interest rates because of its membership in the Euro (Dam & Koetter 2012). If an individual has not insured his house, it implies that he will suffer losses in case of burglary or fire. An individual will be compelled to be careful by installing burglar alarms and employ guards to evade any unexpected event (Jaspersen & Richter 2015). In case a house is insured for its full value, if any bad

Science, enlightenment and politics, which was most important to your Essay

Science, enlightenment and politics, which was most important to your world - Essay Example Similar undercurrents of progressive thought were seen in the New World as well, most notably from such intellectuals such as Tom Paine and other proponents of American independence (Porter & Teich, 1981). The Enlightenment has had a profound impact on the cultural evolution of Western Europe in particular and the whole of the continent in general. A landmark piece of scholarship that turned the tables in favor of scientific reasoning is Newton’s analysis and description of natural physical phenomena. The immediate impact was discernible in written literature of the day, due to the scope of this medium of art (Brians, Paul, 1998). On the other hand, it took longer for ideas of the Enlightenment to penetrate into art forms such as music and painting due to the emphasis on traditionally acquired technique in these art forms. The Age of Enlightenment also gave birth to the neoclassical school of art, which found its highest expression in the Literature of the day. All forms of literature, ranging from prose, narrative verse, poetry, plays, etc were infused with newly discovered scientific truths and newly evolving systems of natural philosophy. Such luminaries as Alexander Pope, Phyllis Wheatley, Voltaire and Jonathan Swift among others were at the forefront of this paradigm change in socio-cultural expression. A special mention has to be made on the role of the Novel in this epoch making age. The broad scope of intellectual discourse offered by the Novel was utilized very cleverly and ingenuously by such writers as Daniel Defoe, Samuel Richarrdson, Henry Fielding, Aphra Behn, Fanny Burney, etc (Paul Brians, 1998). Given the revolutionary change in the cultural landscape that the Enlightenment affected, it is easy to see its relevance to the world of today. The field of enquiry where the ideas of the Enlightenment made radical changes was in the realm of political thought and systems of civil

Management of Change Assignment Example | Topics and Well Written Essays - 4750 words

Management of Change - Assignment Example The organization ranked fifth in 2013 in the list of Forbes Global 2000. The organization is known as the biggest refineries in the world having 37 oil refineries distributed in 21 countries. It is biggest amongst the super major oil manufactures in the world with regular production of almost 3.921 million BOE. 1) Needs for Change The organization has weak employee management all over the world. It is one of the major concerning issues of the organization. The organization is facing various human rights and legal issues because of which its operations have slowed down to some extent. The oil spills and other environmental hazards have disrupted the efficient operations of the organization. There are cases of fraud and bribery in the global operations. The increasing government regulations are creating barriers in the business operations of the organization. This is an increasing threat of NGC. There exists high competition in the oil manufacturing industry. The organization has high threat from the big competitors in the industry. Among the big competitors of NGC are Royal Dutch Shell, BR, and Chevron. Hofstede Cultural Analysis It is a 5D model for exploring the culture of different nations. The cultural analysis of USA using this model has been given below: Power Distance: This dimension states that every individual in the society are not equal. It focuses on the inequalities among the individuals. The power distance can be defined as the extent till which less powerful individuals in a powerful country expect as well as accept that the power is always distributed unequally. United States scores low in this particular dimension. The country focuses on the equality of rights in every aspect of the American environment or society. In the organizations of this country, hierarchy is developed for the convenience. The superiors are always ready to help and the managers have high reliance on their teams and employees. The communication is participative, direct and very much informal. Individualism: This dimension mainly addresses to the issue about the extent of interdependence that the society maintains amongst all the members. An individualistic society is that society where individuals look after their direct family and themselves. On the other hand, a collectivist society is the one where the people belong to groups and take care of each other in exchange of the loyalty. United States possesses high individualistic culture. The individuals look after their direct families. The Americans are self reliant and do not depend on others for fulfilling their needs. Masculinity or Femininity: High score (Masculinity) is the dimension where the society is driven by success, competition, achievement and the success is defined by the winner or the individual best in any field. Low score (femininity) is the dimension where the society is very much caring for others as well as their quality of life. United States is considered to possess masculine dim ension. The Americans are success driven and they seek for achieving higher success. In the organizations, the Americans focus on attaining higher status or monetary rewards by making good

Language Policy or Practice in Education of Everyday Life Essay

Language Policy or Practice in Education of Everyday Life - Essay Example This paper approves hardly anyone disputes that sign language is a useful skill but the arguments laid out above prove that it must become more than just a skill. It needs to become a part of one’s way of living. Learning the sign language widens children’s social circle. They are given the ability to communicate even with those that are deaf and hard of hearing. This means can have more friends, learn from more people, and stimulate the exchange of knowledge more. It is also when the development of an intimate level of familiarity that the true empathy towards the deaf come. The deaf and the mute have been looked at as an inferior member of the community for so long simply because not all their senses are working. It is time for people to realize that just because they don’t have all the senses doesn’t mean they are less capable. However, that realization will only come if they are able to communicate with them directly. This paper makes a conclusion It is also interesting to know that learning sign language can make students smarter because the language stimulates alternative learning styles. Reports about learning new skills and improved academic performance prove that sign language is a legitimate teaching or learning tool. The government and schools will, of course, incur expenses as it revises the curriculum and hire teachers that can teach sing language among young students. However, the benefits mentioned above make it a worthwhile effort. More importantly, integrating the sign language in the primary level could well be the most significant move that the government will make in its effort to stop the discrimination against disabled people, specifically the deaf and mute... Learning another language will include an opportunity to learn about the culture of the community where the language originated from. The understanding of culture will allow the students to look beyond the perceived handicap in this case. Given that most of their values are formed during their primary years, children will learn the value of looking every human being and not be subjected to the same prejudice that majority of the adult population holds. This will automatically come with the benefit is allowing the children the capacity to communicate with greater number of people that will also widen their opportunity to learn from more people and exchange knowledge and experiences. There are a lot of achievers in the field of science and technology and arts that are deaf and mute (Karchmer & Mitchell 2003). Learning their language will give young students an opportunity to learn from these people. It is also proven that learning sign language stimulates three extra areas of learning, visual, spatial, and tactile. Psychological, Sociological and even Physiological studies have attested to the value of learning how to read body language and learn communication beyond the verbal way. It increases the child’s intellectual quotient and emotional quotient (Armstrong, 1994). According to their study, there are areas of learning that are often overlooked. This generally wastes a lot of potentials. Tapping these areas of learning will allow students to tap into other areas if they are unable to understand a lesson with one. They will also be able to use one area to support another or increase their understanding of a concept because they are able to understand lessons from different perspectives. Opening more areas of learning will allow

Management of Change Assignment Example | Topics and Well Written Essays - 4750 words

Management of Change - Assignment Example The organization ranked fifth in 2013 in the list of Forbes Global 2000. The organization is known as the biggest refineries in the world having 37 oil refineries distributed in 21 countries. It is biggest amongst the super major oil manufactures in the world with regular production of almost 3.921 million BOE. 1) Needs for Change The organization has weak employee management all over the world. It is one of the major concerning issues of the organization. The organization is facing various human rights and legal issues because of which its operations have slowed down to some extent. The oil spills and other environmental hazards have disrupted the efficient operations of the organization. There are cases of fraud and bribery in the global operations. The increasing government regulations are creating barriers in the business operations of the organization. This is an increasing threat of NGC. There exists high competition in the oil manufacturing industry. The organization has high threat from the big competitors in the industry. Among the big competitors of NGC are Royal Dutch Shell, BR, and Chevron. Hofstede Cultural Analysis It is a 5D model for exploring the culture of different nations. The cultural analysis of USA using this model has been given below: Power Distance: This dimension states that every individual in the society are not equal. It focuses on the inequalities among the individuals. The power distance can be defined as the extent till which less powerful individuals in a powerful country expect as well as accept that the power is always distributed unequally. United States scores low in this particular dimension. The country focuses on the equality of rights in every aspect of the American environment or society. In the organizations of this country, hierarchy is developed for the convenience. The superiors are always ready to help and the managers have high reliance on their teams and employees. The communication is participative, direct and very much informal. Individualism: This dimension mainly addresses to the issue about the extent of interdependence that the society maintains amongst all the members. An individualistic society is that society where individuals look after their direct family and themselves. On the other hand, a collectivist society is the one where the people belong to groups and take care of each other in exchange of the loyalty. United States possesses high individualistic culture. The individuals look after their direct families. The Americans are self reliant and do not depend on others for fulfilling their needs. Masculinity or Femininity: High score (Masculinity) is the dimension where the society is driven by success, competition, achievement and the success is defined by the winner or the individual best in any field. Low score (femininity) is the dimension where the society is very much caring for others as well as their quality of life. United States is considered to possess masculine dim ension. The Americans are success driven and they seek for achieving higher success. In the organizations, the Americans focus on attaining higher status or monetary rewards by making good

Cote dIvoire (Ivory Coast) - Country with High Mortality Assignment

Cote dIvoire (Ivory Coast) - Country with High Mortality - Assignment Example Cote d’Ivoire is one of the countries with high mortality rates in the world because of factors, such as malaria, diarrheal diseases, high illiteracy rates and poor health care system among others. As such, the country has a poor health statistics that needs to be addressed to achieve the needs and requirements of a healthy population. The paper aims at discussing why the Republic of CÃ ´te d’Ivoire is rated, according to 2010 statistical estimates, among the countries with the high mortality. This will be through an in-depth analysis of causal factors, affected populations, most impacted ages and group categories as well as socio-economic, political and environmental factors. Provision of requisite countermeasures will be proposed, with the paper drawing a conclusive analysis of the physical and mental health and well-being of the nation. According to UNICEF (2013), the per capita status of the nation is ranked at ‘lower middle’ with a majority percentage of the population being urban dwellers. Statistically, the population portion of the young is placed at an approximate 65% with those aged between the ages of 30 and 70 years comprising an approximated 30%. As of 2007, the percentage population growth rate was at 2.4% with life expectancy rates being placed at 48 years. In terms of national total fertility rates (per woman), it is approximated at (4.5 children per woman), which is relatively low as compared to its neighboring states. The nation’s HIV prevalence rate is placed at 3.9 %, which is relatively better than the average rate of the African continent (UNICEF, 2013). In terms of infant (

Conservation of the environment Essay Example for Free

Conservation of the environment Essay Protection of the environment is very important as the world moves into a new era. This new era also seems to be presenting us with many major environmental issues. Some of these problems are: pollution, rapid industrialization, over population, deforestation and loss of important animal and plant species. The best way to protect the environment is to conserve and protect it by being more conscious of our impact on the planet. Conservation is the philosophy and policy of managing the environment to assure adequate supplies of natural resources for future as well as present generations. One way to be more environmentally responsible would be to cut down on undesirable C02 emissions and to put good things back into the atmosphere. One of the best ways to do this is by planting trees. Trees play a critical role in keeping our air clean, both by releasing oxygen into the air and by trapping carbon. The more trees we have, the better our air quality, and thats why planting trees is an excellent step to take toward saving the environment. While youre at it, plant a tree in a spot that will give your house shade, as that will help reduce your need to crank up your air conditioning in the summer months and be esthetically leasing. Its also important to take a stand against deforestation. Losing large swaths of forest, such as the rainforest, to development or industry means that were losing millions of trees that would otherwise be purifying the air for us. Protesting deforestation, both through activism and by refusing to buy products that are created at the expense of the worlds forests, can help slow and even halt deforestation. Renewable energy is another great way to heal the environment. It significantly cuts down on greenhouse gases, air pollution and the amount of carbon emitted into the air. In the USA around 71% of electricity is produced by burning fossil fuels. Burning coal or other fuels emits greenhouse gases and pollution in the environment. An average home powered by a coal utility will burn twelve thousand pounds of coal a year and will cause about the same amount of pollution as two cars. By using renewable energy as the primary power source, the reduction of pollution per household would be equivalent to that of planting four hundred trees. We can each play a part in improving the amount of trash we throw away by reducing our waste. Buy fewer items and reduce the overall consumption of goods. If less is onsumed, then less energy is used and less waste is produced. Regardless of how consumption is limited, people are bound to produce some waste. We can buy in bulk to reduce the amount of packaging thrown away, but to make a difference, we also have to focus on recycling and repurposing the items that are consumed. Simple changes can be made, like shopping with reusable bags and keeping food and other items in reusable containers, rather than defaulting to plastic bags and disposable containers. Recycling refers to buying recycled products and sorting waste into the appropriate categories: aluminum cans, glass, plastic, paper and cardboard. However, the definition of recycling can be expanded to encompass donating items you no longer need or want to Goodwill or the Salvation Army so others can reuse them. Many cities have freecycle e-mail lists that fill a similar role. If you cant reduce your consumption or tind a way to reuse a product, recycling is a better choice than simply throwing something into the trash. Gandhi wisely said, You must be the change you wish to see in the world. Thats certainly true when it comes to saving the environment, and each of us has an individual responsibility to make the changes and decisions that will benefit the natural world around us. Even our most concerted efforts will have a minimal impact if were the only ones making them, or even if were part of a small group making such environmental choices. The power in the steps on this list comes from getting everyone to take them together. After doing all the other things mentioned here cutting energy consumption, conserving water, driving less and everything else the most important thing is to be bold and vocal about encouraging others to do the same. The environment wont be saved by a handful of activists or even by a collection of powerful world leaders. It will be saved by the collective action of mankind.

The Education In Reduce Audit Expectation Gap

The Education In Reduce Audit Expectation Gap Introduction The issue of audit expectation gap (AEG) has been very significant to the accounting profession since mid 1970s and continues to be debated until today. In the 1970s and 1980s, massive corporate failures have caused the accounting profession to be severely criticized by the public. For example, in 1973, Equity Funding an insurance firm based in Los Angeles collapsed when its computer-based fraud was discovered. In May 1982, Drysdale Government Securities collapsed followed by Penn Square Bank two months later. In 1985, the $340 million fraud in ESM Government Securities has been the largest securities fraud case ever to come before a US federal court at that time. Auditors were then forced to battle with legal suits taken against them. Meanwhile, the mounting list of corporate failures and abuses, alleged audit failures, and lawsuits against prominent accounting firms has generated concern outside the profession which subsequently called the House Subcommittee on Oversight and Inve stigations of the Committee on Energy and Commerce to conduct a hearing or congressional investigation of the profession, which was chaired by John Dingell, (Management Accounting, 1985). In defense, the profession defined the concept of AEG and focused public criticism on that concept. The US accounting profession also responded to the scandals and criticism by appointing the Commission on Auditors Responsibilities (the Cohen commission) in 1974 and in 1978. The Cohen report concludes that there is an expectations gap between what auditors do and what the public expects of them. And then in 1986 the Anderson committee issues its report, Restructuring Professional Standards to Achieve Professional Excellence in a Changing Environment, in response to concerns over the professions ability to serve the public interest and retain public confidence. In 1987 The National Commission on Fraudulent Financial Reporting (popularly known as the Treadway commission) reports on how fraudulent financial management can be reduced and how auditors can reduce the expectations gap between themselves and the public (Mousselli, 2005). This is followed by the Accounting Standard Board released, in 1988, of nine expectation gap standards (SAS no. 53 through 61) which were intended to redu ce the gap between what the informed public perceives auditors to be responsible for and what auditors regard their own responsibilities to be. However, those standards have not succeeded in closing the gap (Martens and McEnroe, 1991). The profession has the view that, in general, the public believes that auditors should take more responsibilities in detecting fraud, illegal acts, and material misstatements and to perform better in communicating about the nature and the results of audits including giving early warning about the possibility of business failure (Guy and Sullivan, 1988). The nine new standards are believed to address these issues. The standards cover four broad categories: improving external communication, detecting fraud and illegal acts, making audit more effective, and improving internal communication. This also involves a new auditors report (Kolins, 1988). However, the public regards that auditors have a covenant with society to be responsible for the independent certification of financial statements. And one crucial way in which SAS Nos 56-61 fail to express the auditing covenant and, hence, fail to close the expectation gap, relates to auditors responsibilities with regard to illegal acts by cl ients (Martens and McEnroe, 1991). Therefore, despite the professions efforts to address the issue of AEG, the gap still exists. As mentioned by the SECs Chief Accountant Michael Sutton, there were five dangerous ideas held by some accountants; one of it being auditors have closed the expectation gap. According to Steinberg in 1997, even the new auditing standards on fraud cannot be expected to totally close the gap. This is supported by Sikka, Puxty, Willmott and Coopers (1998) contention that due to social conflict, the meaning of social practices, such as audits, is subject to continuous challenges and renegotiations and the gap between competing meanings of audit cannot be eliminated. And so, in 2002, the profession is back under the spotlight following another series of corporate collapses that made history in the United States. As noted by Eden, Ovadia, and Zuckerman (2003), the criticism against the auditors is renewed with every public corporations failure and each financial loss the public takes. The firm Arthur Andersen came to its demise because of its association with Enron, even though the verdict of obstruction of justice against the firm was overturned in 2005 by the United States Supreme Court (Moussalli, 2005). The crisis then led to the enactment of the Sarbanes-Oxley Act 2002 that is said to be the most sweeping reform ever to affect the accounting profession (Castellano, 2002). Now the accounting firms are regulated entities. Those corporate crises led to new expectations and accountability requirements, and hence, create this called expectation gap. An expectation gap is detrimental to the auditing profession as highlighted by Limperg, 1933 (cited in Porter Gowthorpe 2001) that: If auditors fail to identify societys expectations of them, or to recognize the extent to which they meet (or, more pertinently, fail to meet) those expectations, then not only will they be subject to criticism and litigation but also, if the failure persists, societys confidence in the audit function will be undermined and the audit function, and the auditing profession, will be perceived to have no value. In view of the detrimental effect of AEG to the auditing profession, various methods have been suggested in the literature to reduce the AEG. Education is one of the methods often recommended by researchers and practitioners as a means of reducing the AEG (Gramling, Schatzberg and Wallace, 1996). Definition Of Audit Expectations Gap The expectation gap is the gap between the auditors actual standard of performance and the various public expectations of auditors performance (as opposed to their required standard of performance). Many members of the public expect that: auditors should accept prime responsibility for the financial statements, auditors certify financial statements, a clean opinion guarantees the accuracy of financial statements, auditors perform a 100% check, auditors should give early warning about the possibility of business failure, and auditors are supposed to detect fraud. Such public expectations of auditors, which go beyond the actual standard of performance by auditors, have led to the term expectation gap. According to the auditing profession, the reality is that: management, as preparers of the financial statements, is primarily responsible for their content, even though management may request the auditors to prepare them; an audit only provides reasonable assurance that financial statements are free of material misstatement based on The CPA Journal entitled The Past and Future of Reasonable Assurance; an audit is no guarantee of solvency or financial performance; auditors are only required to test selected transactions it does not make economic sense, in to-days world, to check all transactions; and although auditors plan and conduct an audit engagement with an attitude of professional skepticism recognizing that circumstances such as fraud may exist that will cause the financial statements to be materially misstated, an audit does not guarantee that fraud will be detected. Several accounting researchers and professional accounting bodies have offered their definitions. For example, the phrase Audit Expectations Gap was first introduced into the literature over twenty years ago by Liggio (1974). In his article The Expectation Gap: The Accountants Waterloo? has defined that: à ¢Ã¢â€š ¬Ã‚ ¦the expectation gap is a factor of the levels of expected performance as envisioned both by the independent accountant and by the user of financial statements. The difference between these levels of expected performance is expectation gap. A few years later, in 1978, when the Cohen Commission Report was published, the definition extend to adds that a gap may exist due to the difference between the publics expectations and needs and what auditors can and should reasonably expect to accomplish. Porter (1993), however, argued that the definitions used by Liggio (1974) and the Cohen Commission Report were too narrow as they failed to consider the possibility of substandard performance by auditors. She states: these definitions are too narrow in that they do not recognise that auditors may not accomplish expected performance (Liggio) or what they can and reasonably should. They do not allow for sub-standard performance. It is therefore, proposed that the gap, more appropriately entitled the audit expectation-performance gap, be defined as the gap between the publics expectations of auditors and auditors perceived performance. According to Porter (1993), the gap has two components: the reasonableness gap and the performance gap. The reasonableness gap explains the expectation gap as the result of differences between what societies expects auditors to achieve and what auditors can reasonably expect to accomplish. Conversely, the performance gap views the issue as the differences in the publics expectations of auditors and their perceptions of auditors performance. Viewed in this way, the gap can be widened either by an increase in societys expectations (some of which can be unreasonable) or a deterioration in perceived auditor performance (sub-standard performance arises where the auditor fails or is perceived to fail to comply with legal and professional requirements). Therefore, the gap can be narrowed either by a reduction in societys expectations or an improvement in perceived performance. Other than that, a few researchers also attempt to define the audit expectations gap in general terms. For example, Liekerman (1990), indicates that expectations gap refers to the discrepancy between what professionals (auditors) appears to believe they are telling the rest of the community and what the rest of the community believes it is being told. This highlights the seriousness of the problem faced by the auditing profession which serves society rather than its immediate clients. Monroe and Woodliff (1993) defined the audit expectation gap as the difference in belief between auditors and the public about the duties and responsibilities assumed by auditors and the messages conveyed by audit report. Jennings et al. (1993) defined the audit expectations gap as the differences between what the public expects from the auditing profession and what the auditing profession can actually provide. Humphrey (1997) defines it as a representation of the feeling that auditors are performing in a manner at variance with the beliefs and desires of those for whose benefit the audit is carried out. According to Humphrey (1997), this definition can be extended to include other issues such as the adequacy of auditing standards and the quality of audit delivery. Local Auditing Context In Malaysia The Companies Commission of Malaysia regulates all companies including public listed and private limited companies incorporated under the Malaysian Companies Act 1965 (CA 1965). Section 169(4) of the CA 1965 requires every company incorporated under the Companies Act to have its financial statements audited before they are presented at the annual general meeting. Section 9 of the Act further requires that the audit must be performed by an approved company auditor as defined under Section 8 of the CA 1965. The auditors in Malaysia are regulated by Malaysian Institute of Accountants (MIA). Malaysias first documented financial reporting regulations were the Companies Ordinance 1940, which was repealed in 1965 to make way for the Malaysian Companies Act (CA, 1965). Introduction of the CA (1965) marked a significant turn in the countrys financial reporting practice as the Act, through the provisions of section 167 and the ninth schedule, established formal requirements, rules and regulations on accounting. Section 169 of the act requires the directors of every company to present audited financial statements at the annual general meeting and to ensure that the statements give a true and fair view of the companys affairs and results of its operation. The duties of the auditor were specified in section 174, which include: reporting to the members of the company on the accounts; ensuring timely submission of the audit report to the company; expressing an opinion on the truth and fairness of the financial statements; and ensuring compliance with the requirements of the Companies Act 1965 and the applicable approved accounting standards. The approved accounting standards are those standards that are issued or approved by the Malaysian Standards Board (MASB). Under Section 174 (8) of the Company Act 1965, auditors are required to report to the Registrar on any breach or non-observance of any provision of the Company Act 1965. The auditors are required to follow the Malaysian Approved Standards on Auditing (MASA) in the conduct of their audits. Any breach of or failure to comply with MASA could be considered as conduct discreditable to the profession, and this could lead to disciplinary action against the auditors (Arens et al 2003). With effect from 30 September 2004, the MIA has implemented the Anti-Money Laundering Act 2001 (the AMLA, 2001). The AMLA (2001) requires auditors, accountants and company secretaries who are members of the Malaysian Institute of Accountants (MIA) to report suspicious transactions of their clients to the Financial Intelligence Unit in the Bank Negara (Central Bank of Malaysia). In addition, Section 50 of the Securities Industry Act 1983 (SIA) stipulates that auditors are required to report to the Securities Commission any irregularities that are found during the course of the audit which may jeopardize the funds or property of the shareholders. Qualification Levels Education is not only aimed at meeting short-term professional and labour market needs and requirements. Education plays an important role in science and culture and for personal development. However, education has to provide access to qualifications and competences which facilitate a professional career. Most accountants and auditors need at least a bachelors degree in business, accounting, or a related field. Many accountants and auditors choose to obtain certification to help advance their careers, such as becoming a Certified Public Accountant (CPA), ACCA or MICPA. Generally, they take those professional papers for the purpose of become qualified professional auditors. Level qualifications usually focus on a particular subject or area in basic knowledge, skills and understanding. ACCA The ACCA qualification is designed to provide the accounting knowledge, skills and professional values which will deliver finance professionals who are capable of building successful careers across all sectors, whether they are working in the public or private sectors, practicing in accounting firms, or pursuing a career in business. It also embeds the global accounting education standards set by the International Federation of Accountants (IFAC). There is a strong focus on professional values, ethics, and governance. These skills are essential as the profession moves towards strengthened codes of conduct, regulation, and litigation, which with an increasing focus on professionalism and ethics in accounting. CPA Certified Public Accountant (CPA)  is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience. CPA members and students work across a variety of roles in both practice and industry including, sectors such as financial services, banking, manufacturing, construction, education and consultancy. MICPA Malaysian Institute of Certified Public Accountants (MICPA) promotes high standards of professional conduct and technical competence of members to safeguard public interest and provide quality professional education and training. It also enhances the value and distinctiveness of the Certified Public Accountant (CPA) qualification. This professional qualification is qualified for membership of the Malaysian Institutes of Accountants (MIA) after 3 years of approved working experience and as a member of MICPA. Research Problem The profession believes that the gap could be reduced over time through education. Studies have been carried out overseas and in Malaysia to determine the effect of education in narrowing the audit expectation gap. Previous research done in Malaysia had investigate the effect of audit education in reducing audit expectation gap by Kasim and Mohd Hanafi in 2005 and the benefits of internship to students by Minai et al. in 2005. However, Pierce and Kilcommins (1996) in Ireland suggest that although education can make a significant contribution to narrowing the expectation gap, there is a need to supplement it with other measures. Therefore, this study seeks to provide evidence of another way of education such as implementing active learning strategies, improve the illustration of lecturers during the classroom learning and seminar or training as a further education to increase the knowledge of auditors roles and responsibilities. Purpose of The Study The purposes of this study are: The surveys on auditors perceptions on issues of education in reduce the expectation gap regarding roles and responsibilities of auditors in the auditing process. To determine whether there is a significant different in auditors perception between the big firms and small firms. In particular, this study sets out to test three main method of education in order to ensure that it can be narrowing the gap: to examine the impact of implementing active learning strategies in education. to examine the impact of illustration of lecturer during the class room learning. to examine the seminar or training as a further education to increase the understanding of auditors roles and responsibilities. Scope of Study This study aims to perform a research among the auditors in big firms and small firms. It investigates the perceptions of auditors between big firms and small firms about the method of education that may help to reduce the audit expectation gap. Emphasis was given on the aspects of roles and responsibilities of auditors in auditing process. According to this study, a statistical hypothesis test is used as a method of making statistical decisions based on the experimental data. Contribution It is hope that this study on the method of education enables the audit expectation gap to be reduced in a comprehensive and effective manner. It also hoped that such an attempt can provide some valuable insights for the auditing professional and regulatory bodies to enable them to take effective steps to reduce the audit expectation gap in Malaysia. Besides, it gives a clear view that education improves the level of understanding of the roles and responsibilities of auditors in relation to the function of auditing process. CHAPTER 2: LITERATURE REVIEW Introduction Literature relevant to the expectations problem in auditing is extensive and ranging, for example, from empirical and experimental research to ascertain beliefs about auditing and its effects on the decisions of particular groups to analysis of legal judgments and to the work of various professional and governmental investigations established to consider audit related issues. There are also studies concentrating on psychological aspects, that is, theories of human judgment relating to views and opinion formed by different groups of people. They are documented in forms of reports, research findings, commentaries and argumentative writings in various auditing and accounting journals, magazines and even newspapers. Research On Expectations Gap The audit profession began to face public criticism in the 1970s, leading to the emergence of the expectations gap. Most debates on expectations issues seemed to cover, broadly, the specification of the role or functions that auditing is intended to fulfill, communications and reports from auditors, the structure and regulation of the provision of audit services, and the level of quality in the performance of audits. Most of the studies ascertain the auditors and the publics view of the roles and responsibilities of auditors through the use of questionnaire surveys. In the United States, Baron et al. (1977), they had examined the extent of auditors detection responsibilities with respect to material errors, irregularities and illegal acts. The aims of this study are to establish whether they are any differences in the perceptions regarding auditors detection and disclosure duties between the auditors and users of accounting reports (financial analysts, bank loan officers and corporate financial managers). The result from this study was that auditors and users of accounting reports have significantly different beliefs and preferences on the extent of the auditors responsibilities for detecting and disclosing irregularities and illegal acts. They also show that small-firm CPAs, large-firm audit partners, corporate financial managers, bankers and financial analysts thought Statements on Auditing Sta ndards (SAS) Nos. 16 and 17 inadequately clarified the CPAs responsibilities for detecting and reporting on clients deliberate material falsifications, other material misstatements and non-material illegal acts. In particular, users held auditors to be more responsible for detecting and disclosing irregularities and illegal acts then the auditors believe themselves to be. Based on the study in Singapore by Low et al. (1988), their objective was to examine the extent of the expectation gap between auditors and financial analysts on the objectives of a company audit. The study finds that, both groups perceived the traditional objectives of the audit such as expressing an opinion on financial statements as one of the primary audit objectives. However, besides this objective, respondents possessed an array beliefs as to what they considered as audit objectives. In the views of financial analysts, they perceived an audit as setting a seal on the accuracy of the financial accounts of the company. Furthermore, their perceptions of fraud prevention and detection responsibilities of auditors were more demanding than those that the auditors believed they themselves should possess. According to the Humphrey, Moizer and Turley (1993) in United Kingdom, they had examined the expectation gap by ascertaining the perceptions of the individuals of audit expectations issues through the use of a questionnaire survey comprising a series of mini-cases. The issues investigated include the following: What is and should be the role of the auditor? What should be the prohibitions and regulations placed on audit firms? And what decisions could the auditors expected to make? The respondents included chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers and financial journalists. The surveys review a significant difference between auditors and the respondents which represent some of the main participants in the company financial report process in their views on the nature of auditing. The result from this study showed that an audit expectation gap exists, specifically in the areas such as the nature of the audit functi on and the perceived performance of auditors. In this study they also found that the critical components of the expectation gap includes auditors fraud detection role, the extent of auditors responsibilities to third parties, the nature of balance sheet valuations, the strength of and continuing threats to auditors independence, and aspects of the conduct of audit work for example, auditors ability to cope with risk and uncertainty. Humphrey expressed concern over the possibility of completely closing the gaps because such problems have been persistently in existence within the audit profession. An empirical investigation on audit expectations gap in Britain was done by Humphrey, Moizer and Turley in 1993. Questionnaires were mailed to chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers, and financial journalists to ascertain the perception of individuals about audit expectations issues. Out of the total of 935 respondents, 82% were accountants and 73% were auditors. Both groups agreed that too much was expected of auditors by the investing community. The financial directors were almost equally split on the issues, which is 42% disagreed, 19% neutral and 41% agreed. The three user groups were disagreed. From the research, 67%.of the overall of users disagreed. Extending from the study by Humphrey, Moizer and Turley (1993), Gloeck and De Jager (1994) studied on the expectation gap in the Republic of South Africa. The respondents were grouped into users, auditors, and financially knowledgeable person, which have the same characteristics as the sophisticated users in Humphrey. The results found that financially knowledgeable person in South Africa seemed to be more sophisticated than their counterparts in the United Kingdom, particularly in understanding the contents of an auditors report. However, they also concluded that the expectation gap regarding the fraud and auditors going concern opinion. Another empirical study was conducted by Porter (1993) in New Zealand to test the postulated structure of the audit expectation-performance gap and to establish the composition and extent of the gap and its constituent parts. According to Porter, this research is an extension of those conducted by Lee (1970) and Beck (1974), who investigated the duties which auditors were expected to perform in the late 1960s in Britain and early 1970s in Australia, respectively. By using a mail survey, Porter ascertained the opinions of auditors interest groups (auditors, officers of public companies, financial analysts, auditing academics, lawyers, financial journalists and members of the general public) regarding auditors existing duties, the standard of performance of these duties, and the duties that auditors should perform. The findings from the survey revealed that 50% of the gap is attributable to deficient standards, 34% from society holding unreasonable expectations of auditors and 16% from perceived sub-standard performance by auditors. According to the study by Chandler et al. (1993), they looked at the various aspects of the development of the audit function in the United Kingdom and sought to explore the nature of auditors responsibilities and the publics perception of the auditors role. Their study that reviewed the evolution of audit objectives over the period of 1840 to 1940 suggested that statement verification was the primary concern of auditors in relation to public companies in the period 1830 to 1860, after which more emphasis was placed on fraud detection in the late nineteenth century. In the early part of this century, the primary audit objective reverted to statement verification. The study showed that audit objectives and practices tend to follow external events and that the profession has encountered great difficulty in reconciling public expectations with the practicalities of auditing. It also suggested that general confusion over the role of auditors has existed to such an extent that it has been difficult even for the profession to reach agreement on the main purpose of company auditing and the message to be sent to the investing public. Besides that, based on the study of Cameron (1993), he explored the relationship between public accountants and their small business clients in New Zealand by seeking the opinions of public accountants, small businesses and associated third parties like bankers, business consultants and enterprise agencies with respect to the roles that auditors are expected to perform and those that they actually perform. The results from the study were revealed that the three groups expected auditors to provide compliance services, give accounting-related advice, show concern for clients financial health, actively seek out client problems, and give general business advice. Auditors were perceived that they were actually providing all of the services expected of them except the service of actively seeking out client problems. In relation to the other functions, the actual performance of chartered accountants was generally perceived to fall below the expected levels. Epstein and Geiger in 1994 had conducted a survey of investors to gather information on various aspects of financial reporting issues, in particular on the level of assurance they believed that auditors should provide with respect to error and fraud. The surveys result suggested that investors seek very high levels of financial statement assurance and there exists an expectation gap between auditors and investors on the level of assurance an audit provides. Mohamed and Muhamad Sori (2002) performed a study about the audit expectation gap in Malaysia. They revealed that the audit expectation gap exists in Malaysia. The existence of the gap is due to a number of contributing factors; such as, uncertainties concerning the actual role of auditor; the satisfaction of clients with services provided by the auditors; and audit firms lack of independence and objectivity. However, this study did not include the differences in perceptions of the users and auditors in relation to the meaning conveyed by an audit report. Furthermore, issues such as the differences in perceptions between the users and the auditors in relation to the true and fair view of the financial statement and the going concern of the company were also not identified. A more comprehensive study have been conducted by Fadzly and Ahmad (2004) to examine the audit expectation gap among auditors and major users of financial statements: bankers, investors, and stockbrokers. The study focuses on the positive view of the expectation gap, which compares auditors and users perceptions on the duties of auditors. They found that the comparison of the auditors and users perceptions is able to reveal whether there is a state of unreasonable expectations among Malaysian users. The study reveals that an audit expectation gap exists in Malaysia, particularly on issues concerning auditors responsibility. A wide gap was found regarding auditors responsibilities in fraud detection and prevention, preparation of financial statements and accounting records, and in internal control. To complement the findings of Fadzly and Admad (2004), Lee and Palaniappan (2006) then conducted a survey on audit expectation gap in Malaysia to examine whether an expectation gap exists in Malaysia among the auditors, auditees and audit beneficiaries in the relation to the auditors duties. In addition, the study analyses the nature of the gap using Porters framework. The results proved the existence of an audit expectation gap in Malaysia. The study shows that the auditees and audit beneficiaries placed much higher expectations on the auditors duties compared with what auditors have perceived their duties to be. The analysis of the expectation gap indicated the exis

Symptoms, Causes and Treatment of Post Traumatic Stress Disorder :: Post-traumatic stress disorder, PTSD

Introduction Throughout history the world as we know it has introduced several chapters of natural disasters, terror and wars. To name a few recent events: the war in Iraq, the terror attack â€Å"9.11† and the earth quake on the island Haiti. People who have been involved in one of these kinds of events often seem to develop a set of common symptoms in spite of the different events they have experienced. This has caused scientists and psychologists to study whether these people develop the same disorder based on their experience. Empirical data and studies involving these questions have lead researchers to believe that critical events may lead to a disorder called Post- traumatic stress disorder (Hyer, 1994). This disorder has in the past years become one of today’s most common disorders. This project will involve and debate the following questions: Why do people develop post-traumatic stress disorder? Why is it that so many soldiers are exposed to this disorder? 1. Symptoms Post-traumatic stress disorder (PTSD) first became a diagnostic category due to problems many of the Vietnam veterans experienced after they returned from battle. Stress reactions to events in battle had already been discovered in previous wars such as WWI and WWII; however, the veterans of the Vietnam War seemed particularly affected by the disorder. A majority of the veterans developed commons symptoms in spite of their personality, age and earlier experiences. The major symptoms include (1) feeling numb to the world, with lack of interest in former activities and a sense of estrangement from others, (2) reliving the trauma repeatedly in memories and dreams, and (3) sleep disturbance, difficulty concentrating, and over-alertness. Some people even felt guilt, being a survivor among deceased fellow soldiers. These symptoms lead to what we today call Post-traumatic stress disorder (Aasgaard & Dahl, 1997) A survey (1988) calculated that 15 percent of Vietnam veterans have suffered from PTSD since their return from war. The study also supports that among the survivors a majority suffered with alcohol related problems, trouble in social situations and fainting unexpectedly. Among the veterans, 16 % of the 713 tested, had been arrested for breaking the law, and approximately 40 percent suffered with war related nightmares and memories that they where unable to leave behind (Atkinson m. fl., 1996). â€Å"The war is over in history. But it never ended for me† (Marbly, 1987, from Atkinson, 1996) Anger and aggression is another common reaction to a stressful event.

Spanish El Recado :: Papers

Spanish El Recado Analasis de El Recado Elena Poniatowska escrita durante una epoca de cambio en Mexico. Antes de sus obras las mujeres mexicanas eran sometidos, docil, y pasivo. En la tiempo de sus obras las mujeres estaba tratando salir de los estereotipos de antes. Esta problema social tomo un afecto en Elena. Aunque ella no viene de un movimiento literatura directamente, ella escrita con el concepto de compremetido. En su narrative El Recado ella crea un mujer estereotipical que no puede controlar sus emociones. La titula es eso porque ella viene a ver su amante, pero el no esta, asi ella escribe las cosas que sentia. La perspectiva es de un personaje y ella nunca interacta con otros personajes. En facto la unica descripcion de un personaje otro de la protagonista es de su amante Martin. Habla de otros personajes, pero solamente de sus acciones. Porque ellas es la unica perspectiva que tenemos es sencillo a sentar compasion para una protagonista de quien nombre no aun sabemos. Ella da la descripcion de toda que vea, y mas importante todo que se sienta. Tambien tropos y figuras retoricas dan un tono significante al poema. Estos sentimientos de la portagonista y el tono emocional de la narrativa transporta una tema de una mujer estereotipical y debil quien quiere ser reconocido. El Recado es un cuento de la esperanza y amor. La protagonista viene a visita Martin, pero el no esta en su casa. Entonces ella esperas en peldano, y esperanza que el aparece pronto. Esperanza es una palabra muy importante en el cuento. La palabra es usado directamente tres veces en la obra 26, 31, y 39. Tambien en el principio de el cuento todo es de un afecto sensual. Mientras ella esta en el peldano vea el jardin de Martin. Da caracteristicas humanos (personificacion) a los flores en el jardin ( 6-7), estos caracteristicas como honesto y graves probablamente tambien de su amante. Luego ella hace una comparacion directa entre el y el jardin â€Å"Todo el jardin es solido, es como tu, tiene una reciedumbre que inspira confianza.† Este oracion no solamente tiene un simil, pero tambien ayuda en mostrando la comparacion a un mujer de un hombre. El hombre es personificado con palabras de fuerza, mientras todo el cuento muestra una mujer debil.

Case Study Nissan.Com Fundamentals of Ebusiness

1. Nissan Motor Company is concerned about the use of the domain names Nissan. com and Nissan. net because they do not want potential customers to miss finding their site. They feel the name Nissan is associated with their company, that they could lose sales by having a domain name other than nissan. com or nissan. net. However I do not feel that a $10 million dollar judgment is justified. Even if customers will not find Nissan immediately upon using the above domain names, they can use Google or Bing to find the domain name. At this stage of internet use, I think that most users would attempt to find Nissan Motor Company using a search engine. Nissans concern over Uzi Nissans use of the name and websites has to do with brand management. Nissan (Auto Company) feels that by Uzi using the name for his consultant and import/export business, this will confuse consumers that are using the web as a source of information when searching for a car. With most other large auto industry’s-their brand name is also the selling point for the web. When a consumer shopping for a car want to visit Honda, or Toyota, or BMW’s site- you are immediately taken there just by entering in the information to the URL. Nissan. com takes you to Uzi Nissan’s site and to the ongoing issues of the law suit. Nissan Motor feels that Uzi is diluting the Nissan Auto Brand. The error made by Nissan was not purchasing the domain name immediately, however if you do a Google search on Nissan, the website that shows up is Nissanusa. com. The $10 million, in my opinion is really not justifiable. I understand that if Nissan were to obtain the rights to the sites that Uzi has obtained then a change in online branding will need to occur but the justification for that amount is not there. C1. Nissan. com 2. In Uzi Nissans defense, he was granted the rights to use his name to start his online business. This is a direct quote â€Å"In December 1987, I started an import/export business known as â€Å"Nissan International† At that time, Nissan Motor was not well known as Nissan, but primarily as â€Å"DATSUN†. As with the earlier business, I chose to use Nissan in my business name because it was my last name. the domain was registered and promoted as being an internet/computer service provider. Nissan, had done what he felt was right-purchasing and registering the domain names. I do not feel that he has violated any cyber squatting laws, and if he chooses not to sell the names to Nissan Auto Company, he is within his rights. Uzi Nissan feels he should be allowed to us e his family name as a domain name. He purchased the name nissan. com in 1994 and nissan. net in 1996. The name Nissan is a common surname in the Middle East. It is apparent that Mr. Nissan is acting in good faith. He is not attempting to cyber squat, which is evident by his not attempting to sell the domains to Nissan Motor Company. 3. Nissan Auto felt that since â€Å"Nissan† was known for auto, that Uzis brand was diluting the auto brand, causing confusion and negatively impacting on Nissan Auto. However, Nissan as the large industry that it is should have been on the ball when registering domain names. Also-they should have originally followed up with their lawyers cist and desist order instead of allowing that letter to fall through the cracks-not communicating with Uzi Nissan. Nissan Motor Company feels that Nissan Computer’s use of Nissan. om and Nissan. net will confuse the consumer. They argue that when people hear the name ‘Nissan’, they think Nissan cars and trucks. They legally offered a generous amount of C1. Nissan. com money to Nissan Computer to purchase the above domain names. In 2003, the court has ordered Nissan Computer not to use the two domain na mes commercial purposes, but it appears that Nissan Computer is not following this practice. Though it appears that the law suit is still going on I feel that Uzi Nissans right to use his sites, which he purchased, registered and used for his computer/Internet export /import business was not a fair decision. His sites are not diluting Nissan Auto-In fact now with the ruling in hand it seems that the only purpose of the Nissan. com and Nissan. net sites are to inform the public about the ongoing battle between one man and a major auto company-if anything It seems to be bad publicity and Nissan Auto could have focused their energy elsewhere. 4. I do not believe this ruling is fair. I personally have come across several websites where the domain name was not the name I expected it to be, based on the company name. However, the domain name used was close enough to the company name for consumers to associate the name and the domain name. As mentioned in item #1, with search engines such as Google and Bing being widely used, most people using the web can find a company’s website even if the domain name is not exactly the same as the company name. While there should be laws on cyber squatting, I think there should be some type of ‘grandfather’ clause on domain name registration starting with the year 1995. This grandfather clause would eliminate the type of situation that these two companies find themselves in, and thus Nissan Computer Company could use their nissan. com and nissan. net domain names.

“Mother’s Tongue” by Amy Tan Essay

1. Amy uses emotional appeals throughout her essay as she does in her first couple paragraphs. Amy says â€Å"I am a writer† to show that she simply loves to write down her mind and that is it. 2. Tan’s argument is simply referring to the somewhat embarrassment she has when people notice her mother’s broken English. As she goes on it begins to bother her to a point where she feels sympathetic for her mother. As she feels this, she uses emotional appeals such as personal experiences to further her argument. 3. She divides this essay into three sections to show the different styles or forms of English then how she feels a little embarrassed by her mother’s broken English then shows how people judge her and title her as ignorant or limited. In actually Amy’s mother is intelligent. She then goes into how her mother and any other limited English speaker is treated differently due to that. If there were no breaks then the three sections would still be clear. 4. Tan relatively gives much meaning behind her argument with her mother. That many foreigners are judged for their limited English and that American’s may have that problem with the judgment. That this is an issue that can open the eyes of anyone, whether they experience it or not. English III AP/ Period 5 9/15/13 â€Å"Mother’s Tongue† by Amy Tan 1. Amy uses emotional appeals throughout her essay as she does in her first couple paragraphs. Amy says â€Å"I am a writer† to show that she simply loves to write down her mind and that is it. 2. Tan’s argument is simply referring to the somewhat embarrassment she has when people notice her mother’s broken English. As she goes on it begins to bother her to a point where she feels sympathetic for her mother. As she feels this, she uses emotional appeals such as personal experiences to further her argument. 3. She divides this essay into three sections to show the different styles or forms of English then how she feels a little embarrassed by her mother’s broken English then shows how people judge her and title her as ignorant or limited. In actually Amy’s mother is intelligent. She then goes into how her mother and any other limited English speaker is treated differently due to that. If there were no breaks then the three sections would still be clear. 4. Tan relatively gives much meaning behind her argument with her mother. That many foreigners are judged for their limited English and that American’s may have that problem with the judgment. That this is an issue that can open the eyes of anyone, whether they experience it or not.