GAAP and IFRS

GAAP and IFRS The Securities and Exchange Commission (SEC) administers and enforces various laws that affect the securities of the investors. [1] It ensures that the investors in the security markers are protected from exploitation and misuse of their funds by the brokers, investment mangers and other clearing agencies. It therefore assists in controlling the marketing policies. It has been provided with enough resources necessary for reviewing both financial disclosures of various companies and the non-financial disclosures.Advertising We will write a custom essay sample on GAAP and IFRS Financial Statements specifically for you for only $16.05 $11/page Learn More It can certify the financial statements of public companies; enforce rules for periodic reporting and other non Generally Accepted Accounting Principles (GAAPs). All these rules affect the way public companies disclose their statements including the Sarbanes-Oxley rules. The rules can extend to the off-balance sheet disclosures and other auditing rules. For example, the SEC enforces that the auditors should be independent to avoid any violations in the disclosure of financial statements to the investors in the public companies. The SEC has powers to enforce the Securities Act according to the US regulations. The SEC has published its standards so that all companies can see them and comply with them. Every company is required to check the publications from time to time so that it is informed on any changes. The New York Stock Exchange (NYSE) makes decisions on how the companies in the US should make use of the international standards of accounting. It enforces various laws that are codified for corporate governance. It sets certain rules that must be followed by the all companies listed in the NYSE. [2] To avoid accounting scandals, the NYSE has set very tough rules on the standards requirements for listing of mergers. [3] It also raises the disclosure standards of companies at the NYSE i n order to avoid any failure of ethics and diligence which may occur in some companies. Through its Corporate and Accountability Committee, it can review it listing standards and any other reforms that have been proposed to ensure that there is Accountability and transparency of all listed companies. To avoid any instance of unethical behaviors, the NYSE has set some standards that allow all shareholders who have invested in the NYSE listed companies to monitor the directors of their companies as well as the performance of these companies. NYSE requires that anyone who is the chair of listed companies’ audit committee should have an experience in financial management. The listed companies are required to publish their codes of business to ensure that the shareholders can monitor the governance of such companies. Every CEO is required to certify that the management of the company has not violated any laws and standards set by the NYSE, failure to which, the company can be deli sted. NYSE publishes these standards for all companies to observe.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Internal Revenues Service (IRS) has set rules on the payment of taxes. It requires that there should be consistency in the accounting method used by the tax payer. [4] For example, if one decides to use the accrual basis, then it should be used throughout the period to ensure proper disclosures and reduce instances of tax evasion. Tax evasion is a criminal offence and therefore one can be sued in a court of law. It has a criminal enforcement on all financial crimes on the tax system by suing the Criminal Investigation Department to detect all those businesses or individuals who violate the tax rules. It has set in place, all standards that govern the exempt organizations, profit and non- profit organizations, government entities, individuals and businesses especially on th e taxation matters. IRS has published the rules and guidelines for the tax payer who is supposed to know the requirements and any changes in the tax system. [5] The International Financial Reporting Standards (IFRS) results in reporting of higher earnings than those of the Generally Accepted Accounting Principles (GAAPs). This means that there shall be higher taxes paid under the IFRS than the GAAPs for any company from any industry. This is because the gains and losses are normally reported in the equity section in the IFRS while the GAAPs require them to be reported in the income statement. [6] These losses can reduce the earnings and therefore lead to less tax paid. Lying, misrepresentation and misstating is likely to occur under the IFRS because it allows companies to use different formats that are specific to their appropriate use. [7] Therefore, a company may try to reduce its reported earnings by lying or presenting in a different format. The main differences relate to the mi nority interests, business combinations and other financial instrument related activities. The IFRS allows companies to use different formats for their income statements while the GAAP does not allow companies to use different formats. In the impairment of intangible assets as well as in the recognition of liabilities, there are significant differences between the two methods. The reporting of financial statements under the GAAPs is more detailed as it includes many items and information while the IFRS is very brief in terms of reporting. [8] The US generally follows the GAAPs in the preparation of the financial statements. Bibliography Accounting WEB, New IRS tax preparer regulations: What they mean for you. Accessed from accountingweb.com/topic/tax/new-irs-tax-preparer-regulations-what-they-mean-youAdvertising We will write a custom essay sample on GAAP and IFRS Financial Statements specifically for you for only $16.05 $11/page Learn More International F inancial Standards, Access the unaccompanied standards and their technical summaries. Last modified March 10, 2012. Accessed from ifrs.org/IFRSs/IFRS.htm. Internal Revenue Service, Tax Information for Retirement Plans Community. Last modified April 16, 2012. Accessed from irs.gov/retirement/index.html. Internal Revenue Service, Tax Information for Government Entities. Accessed from irs.gov/govt/index.html. New York Times, Securities and Exchange Commission. Last modified March 16, 2012. Accessed from http://topics.nytimes.com/top/reference/timestopics/organizations/s/securities_and_exchange_commission/index.html Reuters, Bloomberg: NYSE deal means U.S. accounting for all. Last modified Feb 11, 2011. Accessed from reuters.com/article/2011/02/11/us-exchanges-bloomberg-idUSTRE71A5O020110211 Superpages.com, FRS and GAAP Accounting Compared. Accessed from superpages.com/supertips/ifrs-gaap.html. Thomson Reuter News Insight, NYSE seeks to toughen rules for reverse mergers. Last modified April 10, 2011. Accessed from http://newsandinsight.thomsonreuters.com/Legal/News/2011/08_-_August/NYSE_seeks_to_toughen_rules_for_reverse_mergers/.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More

The Human Cloning Nightmare essays

The Human Cloning Nightmare essays If it took 227 tries before the scientists that created Dolly got a healthy, viable lamb, how many tries will it take for a human? And how many deaths and lethal birth defects would it take (www. cs.virginia.edu/ethic 1) Cloning has always been a dream in sci-fi novels and movies and suddenly it is becoming a reality. A horrible reality. The government of the U.S. has banned testing for the cloning of a human. But how can we be so sure that isnt already going on? Although cell cloning may be helpful for medicine may be helpful for medicine in finding diseases and organ donation, I believe human cloning is unethical and should never be done. Human cloning is against many religious beliefs and the results are unpredictable. Cell cloning on the other hand may prove to be beneficial. The majority of religions protest the continual advances in the push for human cloning. Religious arguments are based largely on the traditions and scriptures unique to each faith ( www.cs.virginia.edu/ethic 1) For example, the Roman Catholics believe that every act of human cloning is of evil nature. They believe that cloning violates the rights and dignities of humans, and destroys the divine image of man created under God. In general, most people of the Catholic and other Christian faiths believe that each person holds a human soul, different from one and other. According to these beliefs it is impossible for the soul of a person to be cloned along with the physical being. Similarly, the people of the Jewish religion believe with human cloning comes deception within the family structure. In Jewish tradition, inheritance is passed down through the family lines and cloning would disrupt such practices. This is in accordance to the Jewish viewpoint on mans destiny and inheritance. Inheritance would change from physical characteristics present in the parents and showing in offspring, to...

How to Quit Smoking Essay Example | Topics and Well Written Essays - 500 words

How to Quit Smoking - Essay Example As the paper highlights  nicotine replacement therapy can be considered as a significant option under the medication process that can help to change the habit of smoking of a chain cigarette smoker. This nicotine replacement therapy can help a chain smoker to release the nicotine patches from the blood stream in the body. Expert doctors always try to influence the individuals to quit smoking through the prescribed medication process. Several individuals do not try to go under this medication process as they love to smoke cigarettes. Fear of several withdrawal symptoms stops the smokers to consult with doctors or medication agencies.This discussion stresses that medication process includes therapy and prescribed nicotine spray that can help to reduce the habit of smoking cigarettes which is highly injurious to health. However, this medication process helps to minimize the possibility of withdrawal symptoms that can be raised when a chain smoker stops smoking. Irritability, craving, anger, anxiety, headaches and feeling awful are the major consequences of this. These prescribed medication processes help to reduce the possibility of these syndromes that can influence an individual not to smoke for another time. This is the one process that should be considered by the smokers to quit smoking.  Consumption of nicotine gum also can be considered as an effective option for the smokers to quit smoking. Consumption of nicotine gum helps people to increase the level of determination and self-confidence to quite the habit of smoking.

Ethics Essay Example | Topics and Well Written Essays - 500 words - 35

Ethics - Essay Example In addition, ethics creates a professional working environment while regulating employee behavior towards a more profitable organization. Ethics also encourage the establishment of a solid framework to reward or reprimand employees concerning their conduct. In addition, ethics facilitate actualization or job satisfaction. One of the best ways to enhance professionalism is through leadership where leaders serve as a role model for the staff; moreover, leaders should be in the first line to practice what they ask of their employees. Therefore, as a project manager, it is more efficient to establish democratic leadership, which calls for consultations with all stakeholders within an organization. This would enhance the flow of ideas as well as information and ensure that all employees play a role in the decision making process. The decisions made should emulate ethical values as a basic step towards employee empowerment and encourage teamwork, which in turn, leads to attainment of a higher level of performance. An effective project manager should act to motivate staff members and establish a professional relationship. This can be best attained by defining a viable framework for rewarding or punishing employees. The framework encourages employees to abide to ethics and laid down standards of operation, where they are then rewarded for their efforts. Employees who deviate from the norm are thusly subjected to punishment in accordance to established values. In order to instill code of conduct within the organization, the project manager should also organize training seminars for employees. This is aims to inspire the workers, sensitize them on the importance of practicing professionalism by upholding ethics, and set policies. Emphasis should be placed on the benefits of respecting professional ethics and the code of conduct. This is concerning proper utilization of resources, efficiency and fluency of projects undertaken

Exceptionalities in a classroom Essay Example for Free

Exceptionalities in a classroom Essay

The Use Of Time In Poetry: Milton, Shakespeare, Wordsworth :: essays research papers

Throughout the Elizabethan and Romantic era, time and nature are themes that are ever-present in the great poetry of the period. Although the poets presented this idea in different ways, it was clear that time and nature were major influences on each man’s writing and that each of them were, in a sense, extremely frustrated by the concept of time. It appeared to me that each poet, in some form, felt empty and unaccomplished, and they all consider as true that time is not on their side. In Shakespeare’s Sonnet LXXIII, the poet is an older man comparing his life to such things as night and day, the four seasons, and as a fire in a fire. Shakespeare uses these images to show us just how quickly time passes. I found his representation of life as the cycle of day and night particularly insightful. â€Å"In me thou see’st the twilight of such day As after sunset fadeth in the west, Which by and by black night doth take away, Death’s second self, that seals up all in rest.†   Ã‚  Ã‚  Ã‚  Ã‚  To Shakespeare, dawn is the birth of a child, mid-day is a child’s youth, and twilight, his current stage, is the stage of life when death is approaching, although it has not yet arrived. The sun has set, and the sky is a beautiful color, but the black night, death, will take that all away. He knows he is past his prime and now he just awaits death. It is easy to see that Shakespeare is quite frustrated because he knows that death is coming, but he doesn’t know when it is coming. The comparison of the cycle of day and night to the cycle of life made me realize how hurried life is and how you should appreciate and make the most of the time you have. The phrase â€Å"death’s second self† is especially strong as he is saying that every time you go to sleep, it is like a small death. Every time you go to sleep, you lose another day. Shakespeare resolves this problem with a couplet that screams love me now while I am still here because when I am gone you will regret not loving me.   Ã‚  Ã‚  Ã‚  Ã‚  Time is also a main theme in Milton’s â€Å"How Soon Hath Time†. Milton, however, is concerned because he feels that he has nothing to show for his life and he is scared that death is approaching him. He personifies time, calling it â€Å"the subtle thief of youth†. At the age of 23, he can’t believe how time is just

The Glass Industry in India

The glass industry in India. The modern Indian glass industry is around 100 years old. In the first half of the last century the industry was rather primitive, melting the glass in pot furnaces and small tank furnaces that were fuelled by either coal or gas–although some furnaces at the coastal cities used furnace oil. From the early 1950s the glass industry started manufacturing using modern equipment, both for melting and production. Collaboration with multinational companies gave a boost to the industry.It was in the lost decade of the twentieth century that the Indian glass industry started to seriously compete globally, installing improved furnaces to conserve energy and therefore reduce the cost of production. The cheaper availability of natural gas in some parts of the country also enabled the industry to reduce energy costs to some extent, and the flat glass industry upgraded to the float process. India now has four float glass plants, although there are still a few sh eet glass manufacturing units in operation using both the Fourcault and PPG processes.The manufacture of figured glass is well established in India. Container glass production has benefited from the addition of higher capacity manufacturing units during the past decade, and this part of the industry is doing fairly well. The flask linings sector has earned a niche in the export market, as well as meeting the domestic requirement. The manufacture of glass bangles has moved to the semi automatic process and India has its own technology in the bangle and glass bead sector. Research is currently being undertaken for the technological improvement of the finishing process.There has been a quantum leap in glass fibre manufacture with new multinational entrants and a substantial growth in exports. The tableware industry was badly hit with imports and is slowly recovering, acquiring modern equipment to upgrade the sector. There is potential for foreign collaboration here. Ophthalmic glass is still being imported into India and there is scope for putting modern manufacturing units in place. The industry is progressing steadily and will hopefully reach global standards in the weaker sectors as well as in those that are currently strong.Indian glass industry overview. http://www. allbusiness. com/nonmetallic-mineral/glass-glass-manufacturing/85938 9-1. html Date: Tuesday, November 1 2005 At the 61st annual session of the All India Glass Manufacturers' Federation, held in New Delhi last September, retiring President, Sanjay Somany reviewed key issues facing the local glass industry, in the presence of Dr Ajay Dua, Secretary (IPP), Ministry of Commerce and Industries, Government of India. A summary of Sanjay Somany's presentation is given below, together with details of the federation's newly elected officers.Despite the uncertainties associated with two consecutive coalition governments, the Indian economy has undergone rapid and all-encompassing change, clearly indicating the strengths of Indian democracy. Economic policy changes have eased out Indian enterprise from governmental control towards globalisation of the economy. These measures have borne fruit and the economy is on a steady progressive path. In spite of petroleum price hikes, inflation is under control and the national economy is expected to grow by around 7%.The balance of payments continues to be favourable and India has comfortable foreign exchange reserves. Promoting the industry Since its inception in 1944, the All India Glass Manufacturers' Federation has been promoting the cause of all segments of the local glass industry. Sustained efforts are being made by members of the federation to promote the industry's growth and development. Diversified capabilities The Indian glass industry has a rich history. From mouth blown and hand working processes, it has taken to automation in a big way, although traditional manufacturing processes have not been abandoned.Mouth blown and handcraft ed glassware have a dominant role in decorative and table glassware, products which are exported in large quantities. The majority of raw materials required by the industry are available locally, providing excellent scope for growth and development. Flat glass Despite the closure of certain sheet glass manufacturing units, total flat glass production has increased via the establishment of new float lines. There has been an increase in demand for float glass as a result of increased investment from the construction and automotive sectors.Float glass manufacturers are gearing up to meet this demand and are planning to increase their installed capacities. Containers Glass container production has more than doubled from approximately 800,000 tonnes in 1997-98 to some 1. 7 million tonnes in 2004-05. This is despite the stiff competition faced from alternative packaging materials. Production levels increased by 5% in the last 12 months, emphasising the continued importance of the material as a preferred packing material in view of its transparency, chemical inertness, impermeability and ability to maintain the optimum freshness of its contents.Tableware The massive surge of imports, especially from China, continues to impact the local glass tableware industry, with large quantities of opal and crystal ware being dumped in the market. The price at which these items are being sold shows that either all or most goods have reached the market by avoiding customs duty payments. This has resulted in the underutilisation of installed capacity and is adversely affecting the profitability of local manufacturers. ExportsDramatically increased Levels of glass and glassware exports have been recorded in recent years, from US$35 million in 1993-94 to US$200 million in 2002-03 and US$227 million in 2003-04 (all figures ore approximate currency conversions : Ed). In the last 12 months, increasing production costs have slowed the rate of growth, however, to a level of US$234 million . Products to achieve strong export growth in 2004-05 were glass fibre, ophthalmic Lenses, glass lampware, containers, bangles, table/ kitchenware, mirrors, glass beads and false pearls.Export shortfalls were recorded for vacuum flasks and refills, unworked sheet glass, VIALS, float glass and scientific glassware. New AIGMF officers Elected to replace Sanjay Somany as President of the AIGMF for the current term of office is PK Kheruka, Vice Chairman and Managing Director of Borosil Glassworks Ltd, Mumbai. His successor as Senior Vice President is Satish Kumar Jhunjhunwala of Shree Gobinddeo Glass Works Ltd, Kolkata. Newly elected to the role of Vice President is Mukul Somany from Hindusthan National Glass ; Industries Ltd. Honorary General Secretary is SC Bansat

Capitalist system

Individuals and businesses own most of the natural and capital resources. These are the factories, farms, machinery, land, minerals, and other resources used to produce goods. Individuals and businesses also buy and sell goods freely. Goods are distributed through the market of buyers and sellers. Capitalism is the economic system in the United States. Socialism is another type of economic system. In a socialist system, the people, through their government, own many of the resources and manage the economy. Representatives of the people decide what to produce and how much. The government then plans how to carry out these decisions. The government also distributes most goods and services, especially with regard to housing, food, medicine, and other basic necessities. Many nations today engage in limited socialist programs, such as socialized medical or education systems. However, only a few nations can be said to operate entirely under socialist principals. Command economy In a command economy, the government owns nearly everything that is used to produce goods. Government planners, rather than the people, make the decisions about what to produce and how to distribute it. North Korea is an example of a country with a command economy. Mixed economy individuals, businesses, and the government own some parts of the economy. All of these groups play a role in making economic decisions about what to produce and how to distribute it. Russia was once part of the former Soviet Union, which had a command economy. Russia now has a mixed economy. Communism: Government ownership of productive resources, and a one-party state to enforce decisions. The level of public ownership is usually higher than in socialism. It is even less efficient and even more equalitarian (although under communism, some folks appear to be more equal than others. Dictators and high party officials usually appear to live better than do common citizens). Fascism: Fascism claims to be capitalist, but as the state is not democratic, there’s little popular control over anything. The state (usually, some dictator or group of dictators) tends to reward its friends and punish its enemies, which leads both to oppression and an inefficient economy. (The firm that kicks back the most money to the government is the firm that survives and makes a profit, but it isn’t very often the firm that produces the best products at the lowest price. ) Both inefficient and unequal, this seems to represent the worst of all possible worlds.

How to Fix Comma Splices Blog

How to Fix Comma Splices Blog How to Fix Comma Splices Comma splices are a common punctuation error. But would you know a comma splice if you saw one? More importantly, would you know how to fix one? If your answer to either question is â€Å"no,† then you’re in the right place. Read on to find out how to spot and fix comma splices. What Are Comma Splices? Comma splices are a type of run-on sentence. This occurs when two main clauses (i.e., full sentences that express a complete thought) are used together without the correct punctuation. In a comma splice, it is because two sentences have been joined with a comma: I love sandwiches, I eat them every day. Here, for example, â€Å"I love sandwiches† and â€Å"I eat them every day† are both full sentences. And while commas have many uses, they can’t be used to join two sentences. As such, if we see two sentences with just a comma in between them, we know we have a comma splice on our hands. If you see a comma splice in your writing, you can fix it in various ways: Placing a period between each clause Adding a coordinating conjunction after the comma Replacing the comma with a semicolon Changing the first clause into a subordinate clause We will look at each of these in a little more detail below. 1. Fixing a Comma Splice with a Period We use a period at the end of a sentence. So if we use one in place of the comma in the sentence above, we can fix the comma splice by presenting each clause as a separate sentence: I love sandwiches. I eat them every day. This is often the simplest way to fix comma splices. However, if you want to emphasize or clarify the connection between two sentences, you have a few alternatives available. 2. Fixing a Comma Splice with a Coordinating Conjunction Conjunctions are connecting words, so we can fix a comma splice by adding one after the comma: I love sandwiches, so I eat them every day. The advantage of using a conjunction is that we can show the reader how the clauses are connected. In this case we’ve used the word â€Å"so,† which means â€Å"for this reason.† We therefore know that the speaker eats sandwiches every day because of their love of bready snacks. Keep in mind, though, that we can only use coordinating conjunctions to connect two sentences. We’ll get to subordinating conjunctions later. 3. Fixing a Comma Splice with a Semicolon We can use a semicolon between two clauses to show they are related: I love sandwiches; I eat them every day. As with using â€Å"so† above, the semicolon here suggests a connection. However, the nature of the relationship here is less explicit. 4. Fixing a Comma Splice with a Subordinate Clause While commas can’t be used to connect two main clauses, they can be used when a subordinate clause comes before the main clause in a sentence. Thus, if we change the first clause in a sentence containing a comma splice into a subordinate clause, we can fix the error: Because I love sandwiches, I eat them every day. As shown above, a subordinate clause includes a subordinating conjunction – in this case, â€Å"because† – and does not form a full sentence by itself. But by changing the first clause into a subordinate clause, we now have a grammatical sentence. And the choice of subordinating conjunction here shows us the relationship between the clauses (i.e., the subordinating clause gives a reason for the main clause).

Definition and Examples of the English-only Movement

Definition and Examples of the English-only Movement The English-only movement is a political movement that seeks to establish English as the sole official language of the United States or of any particular city or state within the U.S. The expression English-only is primarily used by opponents of the movement. Advocates prefer other terms, such as Official-English Movement. U.S.ENGLISH, Inc. states that it is the nations oldest, largest citizens action group dedicated to preserving the unifying role of the English language in the United States. Founded in 1983 by the late Senator S.I. Hayakawa, an immigrant himself, U.S. English now has 1.8 million members nationwide.​ Commentary President Theodore Roosevelt We have room for but one language in this country, and that is the English language, for we intend to see that the crucible turns our people out as Americans, of American nationality, and not as dwellers in a polyglot boarding house. –Works, 1926 Peter Elbow Its touching when speakers of English argue for purity in the language since English is probably the most impure bastardized language theres ever been. Its slept with every language it ever encountered, even casually. The strength of English comes from how many babies its had with how many partners. –Vernacular Eloquence: What Speech Can Bring to Writing, 2012 Geoffrey Nunberg Given the minor role that language has played in our historical self-conception, it isnt surprising that the current English-only movement began in the political margins, the brainchild of slightly flaky figures like Senator S.I. Hayakawa and John Tanton, a Michigan ophthalmologist who co-founded the U.S. English organization as an outgrowth of his involvement in zero population growth and immigration restriction. (The term English-only was originally introduced by supporters of a 1984 California initiative opposing bilingual ballots, a stalking horse for other official-language measures. Leaders of the movement have since rejected the label, pointing out that they have no objection to the use of foreign languages in the home. But the phrase is a fair characterization of the goals of the movement so far as public life is concerned.)... Considered strictly in the light of the actualities, then, English-only is an irrelevant provocation. It is a bad cure for an imaginary disease, and moreover, one that encourages an unseemly hypochondria about the health of the dominant language and culture. But it is probably a mistake to try to engage the issue primarily at this level, as opponents of these measures have tried to do with little success. Despite the insistence of English-only advocates that they have launched their campaign for the immigrants own good, its hard to avoid the conclusion that the needs of non-English speakers are a pretext, not a rationale, for the movement. At every stage, the success of the movement has depended on its capacity to provoke widespread indignation over allegations that government bilingual programs are promoting a dangerous drift toward a multilingual society. –Speaking of America: Why English-Only Is a Bad Idea. The Workings of Language: From Prescriptions to Perspectives, ed. b y Rebecca S. Wheeler. Greenwood, 1999 Paul Allatson Many commentators regard English-Only as a symptom of a nativist backlash against immigration from Mexico and other Spanish-speaking countries, the ostensible focus on language by proponents often masking deeper fears about the nation under threat from Spanish-speaking peoples (Crawford 1992). At a federal level, English is not the official language of the USA, and any attempt to give English that function would require a Constitutional amendment. However, this is not the case at city, county, and state level across the country, and much of the recent legislative success to enshrine English as the official state, county, or city language is attributable to English-Only. –Key Terms in Latino/a Cultural And Literary Studies, 2007 James Crawford [F]actual support has generally proved unnecessary for English-only proponents to advance their cause. The facts are that, except in isolated locales, immigrants to the United States have typically lost their native languages by the third generation. Historically they have shown an almost gravitational attraction toward English, and there are no signs that this proclivity has changed. To the contrary, recent demographic data analyzed by Veltman (1983, 1988) indicate that rates of anglicization- shift to English as the usual language- are steadily increasing. They now approach or surpass a two-generation pattern among all immigrant groups, including Spanish-speakers, who are most often stigmatized as resistant to English. –At War with Diversity: US Language Policy in an Age of Anxiety, 2000 Kevin Drum I may not have any big objections to making English our official language, but why bother? Far from being unique, Hispanics are just like every other wave of immigrants in American history: they start off speaking Spanish, but the second and third generations end up speaking English. And they do it for obvious reasons: they live among English speakers, they watch English-language television, and its hellishly inconvenient not to speak it. All we have to do is sit back and do nothing, and Hispanic immigrants will eventually all become English speakers. –The Best Way to Promote the English Language Is to Do Nothing, 2016 Opponents Anita K. Barry In 1988, the Conference on College Composition and Communication (CCCC) of the NCTE passed a National Language Policy (Smitherman, 116) that lists as the goals of CCCC: 1. to provide resources to enable native and non-native speakers to achieve oral and literate competence in English, the language of wider communication;2. to support programs that assert the legitimacy of native languages and dialects and ensure that proficiency in ones mother tongue will not be lost; and3. to foster the teaching of languages other than English so that native speakers of English can rediscover the language of their heritage or learn a second language. Some opponents of English-only, including the National Council of Teachers of English and the National Education Association, united in 1987 into a coalition called English Plus, which supports the concept of bilingualism for everyone... –Linguistic Perspectives on Language and Education, 2002 Henry Fountain Fewer than half of the nations in the world have an official languageand sometimes they have more than one. The interesting thing, though, said James Crawford, a writer on language policy, is that a large percentage of them are enacted to protect the rights of language minority groups, not to establish a dominant language. In Canada, for example, French is an official language along with English. Such a policy is intended to protect the francophone population, which has remained distinct for hundreds of years. In the United States we dont have that kind of stable bilingualism, Mr. Crawford said. We have a pattern of very rapid assimilation. A more apt comparison might be to Australia, which like the United States has had high levels of immigration. Australia doesnt have an English-only movement, Mr. Crawford said. While English is the official language, Australia also has a policy that encourages immigrants to preserve their language and English-speakers to learn new ones, all to benefit trade and security. They dont use language as a lightning rod for expressing your views on immigration, Mr. Crawford said. Language has not become a major symbolic dividing line. –In Language Bill, the Language Counts, 2006

Case study Coursework Example | Topics and Well Written Essays - 2000 words - 3

Case study - Coursework Example Since the inception of Amazon, its vision has always been consistent. The vision has been to provide the biggest selection in the world, as well as being the most customer centered (centric) company. These core proposition are communicated both online and offline. The pricing proposition entails the strategy of daily low pricing technique by not offering discounts to a small number of products within a particular period of time. The offer is on low prices and it is applied to all the ranges of products offered. Gregg (2012) illuminates that one of the communication avenues that have contributed to the success of Amazon is the use of Bing. Bing is a default search engine embedded in the Amazon browser especially in the kindle tablets. The other browsers that serve as alternatives to the Bing are Dolphin, Opera, and Maxthon. Majority installed the Bing as a silk browser. The Bing browser allows online shopping of a wide and wild selection of magazines, books, DVDs, Music, Video, comput ers, electronics, apparels, and jewelry among many other products. Mark (2010) explains that the Amazon also utilizes the Yahoo browsers just like Bing in the communication and promotion of products. On the other hand, the use of Google is majorly for the retail of books, home items, as well as garden in general. Yahoo and Bing sometimes appear to be similar in the communication technique. However, for Google, it is slightly different on how it communicates the core proposition despite the fact that the three communicate the basic propositions highlighted earlier. In addition to the above discussed avenues, core propositions are also communicated in the Amazon website called Amazon.com (Chaffey, 2005). In this website, they are not presented in the sentence list format but are listed in form of departments. Clients are usually directed to the websites through various online targeted marketing avenues such as sponsored search,

Discuss the treatment of the sacrament of confession in Essay

Discuss the treatment of the sacrament of confession in Boccaccioâ‚ ¬Ã¢â€ž ¢s tale of Ser Ciappelletto, The Summoning of Everyman, and Hesseâ‚ ¬Ã¢â€ž ¢s Narcissus and Goldmund - Essay Example In the spirit of a culture beginning to question the superficiality of dogma, Boccaccio transcends the cynical humor of Ciappelletto’s confession, and the friar’s absolution, reminding us that there is a divine immanence beyond and above the temporal, sometimes absurd practices of the medieval church. After Ciappelletto’s false confession, the narration muses that he may have, at the last, received forgiveness for his many sins, having â€Å"made so complete an act of contrition that perchance God had mercy on him†¦Ã¢â‚¬  (Boccaccio 89). But considering the evidence of his transgressions, eternal punishment is a much more likely fate. In other words, he may have fooled the friar and ultimately received canonization, but true justice is another matter Saint or no, Ciappelletto faces a verdict from which he cannot escape through bluff and deception. It is not given to us to know the final disposition of Ciappelletto’s soul but if eternal damnation is his lot, then it is a â€Å" manifest token of the superabundance of the goodness of God to usward, inasmuch as he regards not our error but the sincerity of our faith, and hearkens unto us when, mistaking one who is at enmity with Him for a friend, we have recourse to him, as to one holy indeed, as our intercessor for His grace† (Boccaccio 90). Confession has enabled Ciappelletto to â€Å"work the system,† to play on notions of holiness, seen through the prism of a worldly church, in order to receive absolution and achieve sainthood. His confession typifies the comparative spiritual impotency of the medieval church, itself a wan reflection of the true spirit it purports to embody. Flouting the sacrament, he has effectively lied his way to sainthood. But Boccaccio assures us that, for all his fabrications, Ciappelletto’s punishment surely must be all the worse in the next world for having â€Å"gotten away with it† in this