The Giger And Davidhizar Transcultural Assessment Model

Running head: THE GIGER AND DAVIDHIZAR TRANSCULTURAL ASSESSMENT MODEL The Giger and Davidhizar Transcultural Assessment Model Jamee Gosch Florida Southwestern College The Giger and Davidhizar Transcultural Nursing Assessment Model Introduction Theories of transcultural nursing with established clinical approaches to clients were founded in the mid-1960s and are an essential aspect of healthcare today. The ever-increasing multicultural population in the United States poses a significant challenge to nurses providing individualized and holistic care to their patients. Accurate assessments identify factors that define transcultural nursing and analyze methods to promote culturally competent nursing care.† (Maier-Lorentz, 2008) In 1988 Giger and Davidhizar created their Transcultural Assessment Model (TAM) to facilitate â€Å"†¦the discovery of culturally sensitive facts†¦ (and) provide culturally appropriate and competent care.† (Giger Davidhizar, 2002) The TAM was developed for an undergraduate nursing curriculum to train students to assess and provide care for patients that are culturally diverse. This paper will employ the six cultural phenomena defined by TAM to assist in identifying cultura l attributes of Mexican Americans that should be considered by nurses in assessment and care. Demographic overview of Mexico, 2009 -2011: (Giger, 2014) o Most Mexicans are mestizos (of mixed Spanish and IndianShow MoreRelatedThe Transcultural Assessment Model, Developed By Giger And Davidhizar846 Words   |  4 PagesThe Transcultural Assessment Model, developed by Giger and Davidhizar (2006), focuses on assessment and intervention from a transcultural nursing perspective. In this model, the person is seen as a unique cultural being influenced by culture, ethnicity, and Religion. This model is comprised of six different main ideas, theses key points are part of all cultural groups. The first point is communication. The features that influence communication are worldwide; these features differ between culturesRead MoreGiger And Davidhizars Transcultural Assessment Paper904 Words   |  4 Pagesthe Giger and Davidhizar’s Transcultural Assessment Model, which has six phenomena’s; communication, space, time, environmental control, biological variation and social organization. This model will provide a framework to assess the Jewish culture and their beliefs during the transition period of end of life. This paper will discuss two implications of nursing care. From those implications, a culturally appropriate nursing intervention will be discussed. Giger and Davidhizar’s Transcultural AssessmentRead MoreThe Giger And Davidhizer Transcultural Assessment Model955 Words   |  4 Pagesof diverse ethnic backgrounds† (p. ix). The Giger and Davidhizer Transcultural Assessment Model In 1988, a model was developed to help nursing students assess and provide care for patients that were culturally varied (Giger Dividhizer, 2002). The Giger and Davidhizar Transcultural Assessment Model consist of six cultural circumstances including: communication, space, social organization, time, environmental control, and biological organizations (Giger Dividhizer, 2002). Communication CommunicationRead MoreCultural Healthcare Practices of Hispanic Women During Pregnancy and Birth2129 Words   |  9 Pagespresented through the lens of the Giger and Davidhizar Transcultural Assessment Model, in order to define a deeper understanding of their beliefs. Giger and Davidhizar’s Transcultural Assessment Model According to Giger and Davidhizar’s Transcultural Assessment Model (GDTAM) (1999), â€Å"culture guides our thinking, doing, and being and becomes patterned expressions of who we are, and is passed down from generation to generation† (p.3). GDTAM is a very broad and in depth model, and provides nursing studentsRead MoreCultural Assessment Using The Giger And Davidhizar1537 Words   |  7 PagesCultural Assessment using the Giger and Davidhizar Transcultural Assessment Model The Giger and Davidhizar Transcultural Assessment Model assesses six factors common to all cultural groups. These factors are communication, space, social organization, time, environmental control and biological variations (Giger, 2013). In an effort to learn how to identify individuality of a person within a cultural framework different from my own I have used this tool to perform a transcultural assessment of C.H.Read MoreChinese Culture : Pregnancy And Childbirth1438 Words   |  6 Pagesunderstanding, she most likely does. It is important to gauge how the woman demonstrates understanding. Head nods or silence are often non-verbal cues that a Chinese patient may demonstrate (Giger and Davidhizar, 2006, p. 445). Non-verbal communication in the Chinese culture has much to do with touch (Giger and Davidhizar, 2006, p. 445). Touching different parts of the body have different meanings to the Chinese population. With pregnancy in the Chinese culture, the woman is considered to be in a veryRead MoreThe Importance Of Being A Transculturally Prepared Nurse1274 Words   |  6 PagesThis essay explores the meaning of being a transculturally prepared nurse. It goes into brief detail on the Giger and Davidhizar Transcultural Assessment Model. And explains why it is a very important part to take into account in the nursing profession. It ties all these concepts into several situations occurring in the book A Long Way Home by Saroo Brierley. â€Æ' Transcultural Preparedness in Nursing Nursing is a profession that deals with all kinds of patients and by default deals with a vast numberRead MoreTranscultural Nursing Assessment4795 Words   |  20 PagesRunning head: Transcultural Nursing Assessment Transcultural Nursing Assessment Deborah Hill St. Francis University Abstract Giger and Davidhizar’s Transcultural Assessment Model is a valuable and functional assessment tool that evaluates the different cultural variables and how those variables effect health, illness and behaviors (Giger, 2013). This philosophy considers the uniqueness of each individual, understanding that the individual is unique, a product of their culture, religionRead MoreCulture Heritage Assessment1837 Words   |  8 Pagesgroups and the affect it can have on one’s health in aspects of health protection, maintenance and restoration. It will also discuss the usefulness of a heritage assessment tool in providing better care for patients. The differences will be viewed based on culture in health protection, maintenance and restoration. A heritage assessment tool is a means to capture a snapshot view of one’s culture/heritage. Culture is defined as â€Å"an element of ethnicity, consists of shared patterns of values andRead MoreThe Spirit Catches You and You Fall Down by Anne Fadiman542 Words   |  2 Pagescultures. Works Cited Fadiman, A. (1997). The spirit catches you and you fall down: A Hmong child, her American doctors and the collision of two cultures. New York: Farrar, Straus and Giroux. Giger, J.N., and Davidhizar, R. (2002). The Giger and Davidhizar Transcultural Assessment Model. Journal of Transcultural Nursing, 13, 185-188. doi: 10.1177/10459602013003004

Female Characters Of The Movie The Beast - 1090 Words

The later Disney films, starting in the 1990s, offer the viewers a more varied choice of male characters, as well as heroes with more personality, wit, and individuality. In fact, these animated movies introduce the concept of male villains, a status that was primarily reserved for evil queens and witches in the previous fairytales. This new portrayal is shown in Beauty The Beast with Gaston being a simple villager with grand ideas of marriage and schemes of beast-killing. Unlike the prior Princes, Gaston is a man with power, talents, and recognition in the town. Every man wants to be as strong and capable, and every woman is attracted to his ruggedly handsome good looks and charisma. Gaston is a powerful sex symbol, who happens to be arrogant, misogynistic, chauvinist man who needs to control everything, as displayed by his need to marry the reluctant Belle, imprison her father, and kill the one she loves. Gaston is Beauty the Beast’s evil power, but also represents the new dichotomy between male and female characters in the 1990s. They are separate from each other and both men and women grow to be less passive and unidentifiable, gaining new individual power. These new traits and â€Å"male transformation of the 90s† could be a response to the criticism of masculinity of the 1980s, as suggested by Susan Jeffords in her article (Jeffords 1963). In fact, as women were gaining more and more independence, some critics argued that men should go back to their previousShow MoreRelatedAnalysis Of Disney Films From Netflix And From Google Searches Of The Top Disney Movies860 Words   |  4 Pagesthe 1980s and 1990s. We then took the generated list and randomly assigned each movie a number and choose five different Disney movies. The movies selected were Beauty and the Beast (1991), Mulan (1998), Hercules (1997), Little Mermaid (1989), and Aladdin (1992). The four researchers we re then all assigned a number and randomly paired with a movie to independently watch and code with the exception of the final movie which acted was watched by each member of the group and coded for reliability. ProcedureRead MoreEssay about Beauty Andthe Beast Story and Film Comparison1570 Words   |  7 PagesBeauty and the Beast: Marie Le Prince de Beaumont story vs. Disney film In Europe, the 1700’s was a different time than present day America in which Marie Le Prince de Beaumont’s and Disney’s version of the text of Beauty and the Beast was written and made. To begin with, Europe in the 1700’s was very religion based, meaning that God always came first no matter the situation and has been a dominant thought in shaping the future for Europe. The order of priorities in that time in Europe was GodRead MoreBeauty And The Beast Analysis1525 Words   |  7 PagesBeauty and the Beast is perhaps one of the most well-known fairy tales in the Walt Disney production and has been a part of our lives growing up. Most people have either seen the animated version or heard about the fairy tale. The recent remake of the 1991 animated version is aimed to contend against criticism for romanticizing Stockholm Syndrome (Duff, 23). Looking back to the animated version of Beauty and the Beast through modern lenses, certain features of the movie sta rt to appear problematicRead MoreMovie : Beauty And The Beast1324 Words   |  6 PagesI was a young girl my favorite disney movie was Beauty and the Beast. I must have been around five years old when I saw it for the first time and I was infatuated with what I thought the story line was. I five year old self understood the movie plot being about a smart, beautiful young woman rejecting the boy who wanted her only to then fall in love with a prince who would be her one true love. My parents, brother, and I would all sit down to watch this movie time and time again and when I was youngRead MoreEssay on From Delicate Damsels to Strong Self-Starters978 Words   |  4 Pagesthat Disney created a franchise featuring various female heroines from several of Disney’s successful films. Society’s views on gender roles at different periods of time are reflected through each Disney Princess’s character and the time in which they were created. The first three princesses Disney creates each represent society’s ideal â€Å"woman† at the time in which they are created. â€Å"Snow White and the Seven Dwarfs†, released in 1937, is a movie of many firsts. Not only is it the first full-lengthRead MoreThe Damsel Of Distress And The Knight s Shining Armor : Gender Roles1538 Words   |  7 Pageschildren’s movie say about society? Movies play an important role in shaping the beliefs of children, because they are susceptible to the ideas to which they are exposed as they mature. It is the responsibility of movie producers, like the Walt Disney Company, to create characters and stories that are good role models for young target audiences. Disney has faced backlash from many critics who have accused the Fortune 500 company of foregoing this responsibility and including characters who embodyRead MoreEssay Gender Roles in Disney1174 Words   |  5 Pagesfilms to highlight the gender roles of the society. Many of the Disney princess movies like Cinderella all share the classic fairy tale story structure of finding the dreamy prince charming. From the beginning of the story, the goal of the main character is to find the prince and marry him in order become a princess. To do so, they must behave like a proper young woman and be beautiful. The basic storyline that Disney repeatedly uses already emphasizes on a stereotype that a woman’s role during theirRead MoreBeauty And The Beast Character Analysis1115 Words   |  5 PagesFairy Tales: The Stereotypical Life of a Princess Disney’s 1991 animated adaptation of, Beauty and The Beast is often seen as, out of the norm of the stereotypical, â€Å"prince charming† and â€Å"fair maiden princess† movies of previous animated Disney classics. Beauty and The Beast challenges the stereotypes; where they succeed in some aspects of female and male power, and fail in other areas of the roles that men and women play, or are expected to play, in society. Does this animated film move far enoughRead MoreMickey Mouse Monopoly Essay982 Words   |  4 Pages1. Describe three specific example of how Disney movie can unintentional create roles certain groups of people through socialization. Disney creates gender roles, racial roles, and white supremacy through socialization within their motion pictures. For example, Walt Disney’s â€Å"Snow White†, â€Å"Fantasia†, and even â€Å"The Little Mermaid† all show females as obscenely beautiful, male dependent and flirtatious creatures who couldn’t save themselves from a Chinese finger trap. Males are the perfectly sculptedRead MoreAnalysis Of Disney s Disney 1320 Words   |  6 Pageshappiest of endings for young women. For example, Beauty and the Beast, Cinderella, Snow White, and The Little Mermaid each display examples of gender stereotyping and objectification. All three of these movies have similar characteristics and story lines. If you look closely at the classic female characters you will see them in the cast as the damsel in distress, barely clothed, and always searching for â€Å"prince charming â€Å"(cite). Female Roles/Stereotypes Watching television has been found to increase

Governance Auditing & Assurance Services

Question 1 : Understanding the structure and composition of the board of directors and its sub-committees assists the auditor in documenting and evaluating the governance structure and in identifying potential risks within that structure. a) Explain why an understanding of the governance of an audit client is important in assessing the clients business risk. b) Explain why the auditors understanding of business risk is relevant to public expectations of the audit process. c) Access copies of the 2013 annual report for Namoi Cotton Co-operative Ltd,namoicotton.com.au/reports/financial-reports.aspx (https://namoicotton.com.au/reports/financial-reports.aspx). Examine the annual report for information about the governance structure of this co-operative and evaluate whether this co-operative follows the ASX Corporate Governance Principles and Recommendations. d) Evaluate the impact that the existence or nonexistence of an audit and a risk committee may have on the external audit function. Question 2 : Case Scenario You are commencing the audit of an electric wholesale company and undertaking a preliminary analytical review in order to assist you in identifying potential audit risk areas.These calculations are based on the audited accounts from last year and the unaudited figures for this year. Liquidity ratios 2014 2013 Current ratio Current Assets/Current Liabilities 2.1 2.7 Quick ratio Liquid assets/Current Liabilities .9 1.4 Inventory Turnover Cost of Goods Sold/Average inventory 2.9 2.5 Accounts receivable Credit Sales/Average receivables 3.5 5.5 Solvency ratios Debt to equity Liabilities /equity 5 3.25 Times interest earned Operating profit before interest and taxes/interest expense 1 2.9 Profitability ratios Gross Profit ratio Gross profit/sales .5 .55 Net profit ratio Net profit/sales -.01 .03 Return on assets Net Profit/average total assets -0.10 .04 Return on Shareholders funds Net profit/average common shareholders equity -0.5 .20 In addition you have the following information: The remuneration contracts of the Financial Controller and Business Systems Manager include stock options if revenue targets are met. In order to finance a new warehousing facility the company doubled its bank loan. The company has spent significantly on marketing to build their brand through sponsorship of a popular football team.The marketing activities include team based television advertising as well as advertising on team clothing and at the home team stadium. Required: Identify the three potential audit risk areas and evaluate the implications of your analysis on the year-end audit testing. Identify the accounts likely to be affected, the impact of the affect and the assertion that is at risk. Question 3 : Case Scenario Rachel Powers runs Fit for Life, a women only gymnasium, providing use of a range of exercise equipment, exercise classes, personal trainers, dietary advice and dietary supplements. She has just opened another branch of the business in a town 100 kilometres away and there are plans for a third branch to be opened next year.Rachel has been very busy establishing the new branch and relies on the staff at that branch to run the day to day operations, including ordering supplies and banking receipts. In addition the branch manager organises the staff rosters and authorises the time sheets.Rachel makes the payments for rent, power, salaries and large items of expenditure such as the exercise machines. Required: Give examples of at least 3 types of transactions that would occur at Fitness for Life. Explain what could go wrong with these transactions if the system of internal controls could not meet any of the seven generally accepted objectives of internal controls. Question 4: Case Scenario The sales transactions for Shepparton Brothers, a new audit client, are handled by a software application that is not supported by very detailed documentation.The audit partner request the team to perform some tests of controls to ensure that the software application controls are working as described by Shepparton Brothers management. The audit software used by the audit team can access the data on the clients files, allowing the use of standard audit procedures. Required: Generate a list of possible audit procedures that could be used by the audit team to test the controls in the clients sales software application. Answer : Solution 1 (a)and (b) Importance of Understanding Governance of Audit Client Principles and Recommendations As per the recommendation which was been set out by the corporate governance and its principle also been set out by them for those companies who are listed on the exchange of Australia i.e. ASX and they have to follow them compulsorily and we expect that they would come out as per the requirement of us and as per the expectation of their investors in most likely situation. (ASX, 2014) (Newstatement, 2015) Company disclosed: (a) Board of directors and the management their respective functions and responsibilities; (b) matters which are allotted to other managers. Principles and Recommendations the if not, why not approach The listed company must select the well performed governance practices to select a good governance practice is the main concern for the board and the top most managers of it which would have all the responsibility for creating such things. They are responsible for conducting their business and must conduct it with due care and by using proper way so that is why they have to place a good governance policy in the company. As per the Principles and Recommendations, when the board of directors came to know that the company and its council recommendation is not proper for the above circumstances which are shown in the company and they recommend that not to adopt such policy. If the company is adopting that than it has to give the reason that why it has not accepted the recommendation which was provided to them by using the approach of if not, why not. (ASX, 2014) The investors and the other stake holder must have the proper communication with the company management on governance matters; The investor can use the information about the use of their vote and decision on it for the particular resolution; and They also take the decision to how to take the information about the decision as to whether to invest in their shares or not. The if not, why not approach is fundamental to the operation of the Principles and Recommendations. Rules to follow for ASXs listing The corporate governance statement has to show the extent of which they need to followed the suggestion given by ASX and set by the Council at the time of reporting period. If they are not following the suggestion or any part of them of the reporting period, then they must have to separately identify or disclosed its corporate governance statement and the suggestion and that period which needs to be followed and state its reasons why they are not following the suggestion and any other governance practices. By requiring listed entities to compare their corporate governance practices with the Councils recommendations and, where they do not conform, to disclose that fact and the reasons why, Listing Rule 4.10.3 acts to encourage listed entities to adopt the governance practices suggested in the Councils recommendations but does not force them to do so. It leaves a listed entity with the flexibility to adopt alternative governance practices, if its board considers those to be more suitable to its particular circumstances, subject to the requirement for the board to explain its reasons for adopting those alternative practices instead of the Councils recommendations. ASA 260 Communication with those charged with Governance (ASA 260, 2013) Scope The standards which was been issued by ASA is used and it deals with the auditors responsibility to make a communication with TCWG during the conduct of audit of the financial report. Apart from any discussion it applies to the company governance and its structure and its particular size and it also applies to all the things where the Those Charged with governance are been involved. As per this standard it does not establish any communication with the management of the company unless they are been those charged with governance. The Role of Communication The main objective of this Auditing Standard is to focuses on communications between the auditors to those charged with governance. The two way communication is always affected when: (a) Both of them are involved in making a proper pattern to work the things. Such type of relationship can be maintained only when there is a integrity and independence in the auditors work; (b) The auditor must obtain the necessary data to carry the audit from those charged with governance. To illustrate, they provide and help auditor in understanding the entity and its environment which helps to obtain the audit evidence; and (c) It also helps to fulfil the responsibility to check the process of reporting and to find the fraud and reduce the risk in them. Requirements The auditor has to decide that to whom they will communicate for any particular work in the company. Communication with a person of Those Charged with Governance The auditor finds any material items it must communicate with the person in the company for example, head of audit committee or an individual. They also determine to communicate with the management also. When All of Those Charged with Governance Are Involved in Managing the Entity In most of the case those charged with governance are taking part in managing the organisation, for example, a small businessman who is a single owner manages the organisation and has no other person having a governance role. As per such case if matters required for such standard is to make a communication with the person who is responsible for all work. Such matter is been noted in paragraph 16(c) of this Standard of auditing. ASA 315 Identifying and Assessing the Risk of Material Misstatement through understanding the entity and its environment. Requirements The auditor must do the risk assessment procedures to obtain the information and material misstatement in the financial report at the various level of audit. The auditor conducting the Risk assessment procedures by themselves would not provide the acceptable audit evidence so that audit opinion can be given on such. The risk assessment procedures shall include the following: (a) The auditor must make the enquiries of the entire individual in the organisation. So that fraud and error of the organisation can be obtained. (b) Analytical procedures. (Para. A14-A17) (c) Observation and inspection. (Para. A18) The auditor shall consider whether information obtained from the auditors client acceptance or continuance process is relevant to identifying risks of material misstatement. If other partner of the firm i.e. the engagement partner who has conducted the other work for the organisation whether such information obtained is sufficient and appropriate to identifying risks of material misstatement. (PCAOB, 2015) (d). Purpose and Authority The Audit and Risk Committee may assist the Board of Directors for: The process of financial reporting in order to ensure the integrity and transparency of the financial reports; The effectiveness of the internal control of the Universitys and its environment of risk management; The Enterprise Framework for Risk Management; The independent process of audit, which includes the recommendations of the assessment and appointment of the performance of external auditor; The internal audit function and its effectiveness; The compliance of University with the, statutory, legal and the regulatory requirements, regarding the safety and health of the employees. (University of Tasmania, 2014) The Committee also has an authority of requesting the investigation of appropriate to fulfil its responsibilities. Hence, it is evident that the existence of Audit and Risk Committee will reduce the Stress on Auditor, since the people those charged with governance will take the responsibility of fair dealings of the companys state of affairs. Solution 2 Meaning and definition of audit risk It is also known to be as residual risk and the audit risk means the risk that auditor is facing whether the proper care is taken but still opinion given by him is not correct and the financial statements of a company or an individual would include any fraud and the errors.. The audit risk is generally been divided into two parts: Risk of evaluation of financial items and Risk of affirmations which was created due to evaluation of financial documents. Mainly audit is been conducted to provide that the financial statement is free from material misstatement and give the opinion on it to the investors. With the aim of insuring against future litigations arising from missed financial improprieties, like material misstatements, auditors will usually transmit malpractice insurance. (Ready Ratios, 2015) Types of audit risk The different types of audit risk include: Inherent risk- The Inherent risk is the risk that a there would be risk in the financial statement. This statement is related to the account important notes and other items. Control risk- Control risk is the risk that how much control is created still there would be material misstatements which will not be created or detected and cannot be prevented from incurring. Detection risk- Detection risk is the risk that an audit might not be capable of detecting a material misstatement. (Ready Ratios, 2015) Assessing the audit risk The inherent risk and control risk is been assessed by the company auditor at all the three levels high risk, moderate risk, and low risk. The top most risk of inherent and control risks would arise due to low checking in the company financial statement. So as a result of this the auditor would require to carry more checking and that the financial statement is free from any risk and material misstatements. (Ready Ratios, 2015) Significance of audit risk To get the low audit risk it is not at all possible for auditor to conduct and check every transaction. The auditor is generally required to check the following main areas. For example less cost is been shown or more revenue is shown. So it can be possible that there would be where it is possible that errors will lead to material misstatements on the financial statements. However auditor is required to make the proper planning and driven out its work in a way which is best possible for the financial statements being materially misstatement. Role of CFO The main role of the CFO as key person for the department of financial management support for the Head in his duty as accounting official is the crucial in the decentralized structure of organization in order to ensure that the financial risks are monitored appropriately and are also mitigated. The current need for the regions for identifying the surpluses which may be early reallocated is also a better step to foster the efficient practices of financial management. It is also important to ensure that the initiatives made by the corporate or the funding commitment that require the regions to make necessary changes to the strategies or budget plans shall be communicated to them in a timely manner. The Corporate Finance is also responsible for developing the guidelines for the year-end and also the timetable in order to meet the year-end needs of the central agencies. The Regional staff is authorised to apply the guidelines in their particular regions. Audit Objective The objective of this engagement was to determine how well the department has designed and implemented controls relating to year-end procedures, particularly as they related to: commitments and budgetary management; payables and accruals; and departmental and public accounts reporting. Key Risks The Management shall design the controls for managing the risks. The audit shall examine the controls and processes that the management has designed to reduce the following main risks: year-end transactions cause the departmental spending to increase the appropriations; the appropriations may lapse despite a requirement for funding the projects; the errors in the financial information are made due to the misleading application of the miscommunication, policies, huge volume of the transactions and the complexity of requirements of reporting; the accruals and payables are not supported properly by the documentation; and the central agency needs are also not complied with. Following are the 3 Potential Risk Areas in the given case Net Profit V/s Advertising Expenditures It is clearly evident from the given statistics that the Net Profit to Sales ratio is decreasing in the current year as compared to previous year, and the main reason for the same is Huge Expenditure incurred by the Marketing team to promote their team. The Audit risk here is that, despite of incurring heavy expenditure on advertising, there is significant downfall in Profits of the company which is a matter of concern for the near future. Debt to Equity It is evident from the statistics given that the Debt to Equity ratio has been increased from 3.25 to 5 in the current year, which is not a good sign for the company, since the funds are borrowed at some rate of interest and in return the interest earned by the company is also lower than what was made in prior year i.e. the Time interest earned is only 1 as compared to 2.9 in prior year. Also the company is making a loss since last year it would be difficult to pay off the interest expense on borrowings. Return on Assets It is evident from the statistics given that the Return on Assets utilised in the company has also decreased from 0.04 to -0.10 in the current year. This may be due to the heavy depreciation and other operating expenditures have been charged to the revenue of current year. (Namoi cotton, 2015) Summary Conclusions The management shall establish the reasonable procedures for year-end and the controls over the commitments, payables and the financial reporting. The identification and the accuracy of the PAYEs and the internal communication of the new spending would also further strengthen the practices of financial management. Audit Area Audit Assessment Payables at the Year-End (PAYEs) Criteria Mostly Met Commitments and Year-End Budget Management Criteria Mostly Met Financial Information Reporting Criteria Met (Namoi cotton, 2015) Solution 3 General Objectives of Internal Control The Internal control consists all the processes which are designed to give the assurance for the achievement of the objectives of company in following cases: cost-effective utilization of the resources, the efficiency of operations, the financial reporting reliability and the compliance of the regulations and the internal policies. The general objectives of the internal control are as under: To ensure that thebusiness is conductedefficiently with respect to the systems that is in place and is implemented fully. The Controls shall mean that the processes and transactions of business may take place without any disruption and also with low disturbance or risk and which may, in turn add the value. Tosafeguard the business assets. The Assets may include the tangibles as well as the intangibles, and the controls are also necessary in order to ensure that they are been used and protected from any fraud, misuse, theft or misappropriation. Todetect and prevent fraud. The Controls are also required to show up any financial or operational disagreements which may be the result of some fraud or theft. This may include the off-balance sheet funds or the utilisation of the unauthorised policies of accounting, or the use of property of company and similar, inventory controls etc. To ensure theaccuracy and the completeness of the accounting records. Also ensuring that the transactions of accounting are recorded accurately and fully, and that the assets and liabilities are also identified correctly and are valued, and that all the revenues and costs shall be accounted fully. To ensure thepreparation of the financial informationthat also applies to the reporting and also to management accounts, if necessary, for the facilitation of the effective decision-making of management.(Strategic management accounting knowledge, 2011) Following Transactions would occur at Fitness for life: Cash Receipts and Payments: This would include the receipts of the Fees from the members of the Fitness Centre, other miscellaneous Processing charges etc. The payments shall include Petty cash expenditures like repairs of some machineries and equipments, tea, food and beverages, etc. The risk here is that the branch manager may diligently misappropriate the cash received by raising the fake bills for expenditures. Hence, it is essential to set proper internal control system to overcome this risk of embezzlement of cash. Incorrect Claims for Salaries of Staff: Since, the entire responsibility of Staffing and their time management is handed over to branch manager, it may be possible that the claims may be wrongly made for the salary not to be payable to the particular staff on occasion of certain leave taken by him during the month. Free Entry to Relatives: There are likely chances that the branch manager allows his friends and relatives to enter the Fitness Centre without making any payment of membership fees, hence the CCTV can be placed at the branch premise which is considered to be the better internal control to overcome this kind of risk. Solution 4 When Should an Auditor Perform Tests of Controls? The Tests of controls may be required, when: The auditor has planned a reliance on test results for some low level of risk of control. Tests of the balances and the analytical procedures in itself are not at all sufficient in order to evaluate the assertions of the financial statement (such as the completeness for the revenues). The observations and Inquiries concerning the key controls in the small entities are required to offset the material weaknesses and significant control deficiencies for a risk assessment of control at some level. Where the tests of controls are performed, they can be used for evaluating some of the assertions for the transactions, thus reducing the tests of balances.The Common sizes of sample utilised in the practice are 40 units of sample (with no deviations or errors) or the 60 units of sample (with one deviation or error). (Accounting Concern, ND) The Tests of controls are generally dual purpose. The first purpose is to test the compliance with the entitys internal controls. The secondary purpose is to perform various procedures for accounting and internal controls.The auditor must perform the following audit procedures: Assessment of the effectiveness of the system of internal control. This shall mean that investigation shall be conducted on the entities operations and design. Obtain the direct evidence, additional about the amounts that are disclosed in the Financial Statements. This evidence can be obtained by utilising the substantive testing procedures. Say for example, we may consider the amount of receivables in the SOFP. The one way in which this can be misappropriated may be if it had been valued incorrectly, because the huge amount of balance had been owed by the customer who is not likely to pay back. The controls which may assist to prevent shall include: Take up the references of credit on the new customers. Establish a limit of credit. Developing the analyses for aged receivables. The follow up of the amounts which are not paid timely. References ASX, 2014, Corporate Governance Principles reviewed on 8 January 2015, https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf Ready Ratios, 2015, Audit Risk reviewed on 8 January 2015, https://www.readyratios.com/reference/audit/audit_risk.html Auditing and Assurance Board, 2015, Auditing Standards reviewed on 8 January 2015, https://www.auasb.gov.au/Pronouncements/Australian-Auditing-Standards.aspx ASA 260, 2013, Communication with those charged with governance reviewed on 8 January 2015, https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_260.pdf ASA 315, 2013, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_315.pdf Namoi cotton, 2015, Financial Reports reviewed on 8 January 2015, https://namoicotton.com.au/reports/financial-reports.aspx Namoi cotton, 2015, Annual Report 2014 reviewed on 8 January 2015, https://namoicotton.com.au/Uploads/FinancialReport/Full%20Year%20Financial%20Report%202014.pdf Queens University, 2014, Audit and Risk Committee reviewed on 8 January 2015, https://www.queensu.ca/secretariat/trustees/committees/audit.html Bank of International Settlements, 2010, Principles of Corporate Governance reviewed on 8 January 2015, https://www.bis.org/publ/bcbs176.pdf Comptel, 2012, Objectives of Internal Controls reviewed on 8 January 2015, https://ar2011.comptel.com/en/corporate_governance/financial_reporting_process/objectives_of_internal_control Newstatement, 2015, Principles of Corporate Governance reviewed on 8 January 2015, https://www.newstatesman.com/business/2013/11/what-are-fundamental-principles-corporate-governance Strategic management accounting knowledge, 2011, General Objectives of Internal Controls reviewed on 8 January 2015, https://apmstuff.blogspot.in/2011/07/5-general-objectives-of-internal.html Accounting Web, ND, Test of Controls reviewed on 8 January 2015, https://www.accountingweb.com/blogs/cpapastr/today039s-world-audits/efficient-tests-balances-series-no-5-when-should-auditor-perfo Open tuition, 2015, Test of Controls reviewed on 8 January 2015, https://opentuition.com/articles/f8/audit-tests-difference-tests-control-substantive-tests/ Western Economic Diversification Canada, 2011, Year End Audit Procedures reviewed on 8 January 2015, https://www.wd.gc.ca/images/cont/13662a-eng.pdf Enel, ND, Principles of Corporate Governance reviewed on 8 January 2015, https://enel.ru/en/company/corporate_governance/principles_of_corporate_governance/ University of Tasmania, 2014, Audit and Risk Committee reviewed on 8 January 2015, https://www.utas.edu.au/university-council/about-the-committees/audit--and--risk-committee HM Revenue and Customs, ND, Audit and Risk Committee reviewed on 8 January 2015, https://www.gov.uk/government/organisations/hm-revenue-customs/groups/audit-and-risk-committee Thrivent Financial, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.thrivent.com/member-involvement/leader-resources/finances/audit/ Monica Zorn, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.roseryan.com/blog/2014/01/how-to-prepare-for-your-year-end-audit-are-you-ready/ Proformative, 2014, Year End Audit Procedures reviewed on 8 January 2015, https://www.proformative.com/questions/year-end-accounting-checklist Accounting Tools, 2015, Test of Controls reviewed on 8 January 2015, https://www.accountingtools.com/questions-and-answers/what-are-tests-of-controls.html Cram.com, 2015, Test of Controls reviewed on 8 January 2015, https://www.cram.com/flashcards/tests-of-controls-and-substantive-tests-of-transactions-ch-14-332531 Accounting Concern, ND, Test of Controls reviewed on 8 January 2015, https://www.accountingconcern.com/accounting-dictionary/tests-of-controls/ PCAOB, 2015, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_12.aspx International Standard on Auditing, ND, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.frc.org.uk/Our-Work/Publications/APB/ISA-315-Identifying-and-assessing-risks-of-materia.pdf ACCA, 2013, Identifying and Assessing risk of material misstatement reviewed on 8 January 2015, https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_jan13_fau_f8_p7_isa315.pdf

The Lady from Shanghai Film Noir Essay Example

The Lady from Shanghai Film Noir Paper In classical Greek mythology, the sirens were creatures, which would sing so beautifully that sailors would wreck their ships and drown. Another creature in classical Greek mythology was Circe, a beautiful witch who would destroy the men who came to her island by turning them into animals. How does Orson Welles update these classical Greek elements and put them into his film? Why does he make use of these figures from classical mythology in order to tell a story set in the modern world? The lady From Shanghai movie is a film noir. The movie is a commercial Hollywood film and at the same time an â€Å"art film†. One of the aspects of the â€Å"art film† is symbolism. Welles forced us into it is symbolic subtext in order to understand it is logic. He updated classical Greek elements and put them into his film. I think the reason why Welles is using mythology to tell a story set in modern world is because mythology gives meaning to human experience. Myths are ancient, but timeless stories that stretch the bounds of daily understanding. Elsa symbolized the Sirens. She is a beautiful woman who lured Michael to fulfill her selfish desire. She wanted her husband dead. Elsa is also compared to Circe (the daughter of Helios). Just before Michael passed out from the effects of the pills, he denounced her as a blonde Circe. He sticks the gun into her ribs. He told Elsa that she killed Grisby and she is the killer. Elsa, as Circe created unsubstantial image of beasts in men. 2. A story within a story: How does the Chinese play in the film reflect the events themes of the movie itself? Michael runs into the Chinatown where he ducks inside the Mandarin Theatre, during the performance of a costumed, stylized oriental play. We will write a custom essay sample on The Lady from Shanghai Film Noir specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Lady from Shanghai Film Noir specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Lady from Shanghai Film Noir specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The Chinese theatre scene is central to the meaning of The Lady From Shanghai. The meaning of this scene is â€Å"the alienation effect†. The play on stage revealed Elsa’s true intentions. This scene comes in a moment, when audience needed some answers. I think Welles gave us a little exposition to clear things up before he takes us to the House of Mirrors. 3. Discuss the scene in the House of Mirrors towards the end of the film. What is the symbolic importance of mirror images appearing and then being broken or shattered? Elsa’s servants kidnapped Michael to a deserted amusement park, closed for the season. I the hall of mirrors Elsa and Bannister murder one another in the fragmented shards of glass. The symbolic importance of mirror images appearing and then being broken it is that not only their bodies are being terminated, but their self-images, self-esteem, and personal legacies being shattered as well. When the mirrors are destroyed than we can see whom Elsa really is. Before Michael descended into the hall of mirrors, he twice passes signs that say: â€Å"STAND UP OR GIVE UP†. When Michael enters the hall of mirrors, the distorted images of him suggested potential lost of selfhood. . Give a detailed example of a montage from this film. For this question, you may use any example except the siren scene, the Chinese play scene, and the mirror scene, as these have been discussed above. Montage in The Lady From Shanghai is used in flashback to explain the past, ongoing actions and illustration of character’s thoughts. The scene in aquarium, when Michael met with Elsa it i s an example of a montage. There are an octopus and shark in the big tanks. Octopus is a symbol of conspiracy; shark is a symbol of power, unpredictable, dangerous. When Elsa and Michael kissed in the aquarium, the sharks made sinister passes in the tanks behind them. Michael does not know it that he is on his way to be eaten by his lover. This means the fragility of existence, the absurdity of reality, and the lie in love. When Michael O’Hara delivered a speech about the cannibal sharks; the metaphor perfectly describes the group of people with whom he traveled. 5. Explain how The Lady From Shanghai is both commercial Hollywood film and at the same time an â€Å"art film†? Give specific examples from the film’s plot, characters, and setting. The Lady From Shanghai is a commercial Hollywood film and at the same time an â€Å"art film†. The film has an art film aspects like: symbolism, social realism style, focus on thoughts and dreams of character, use of montage, close-ups, nonlinear plot, targeted selected type of audience. Examples supporting art film are: symbolism – the Sirens, Circa, the courtroom scene, Bannister named their yacht â€Å"The Circe†. When Elsa springs a trap of seduction and deception on Michael, she first leads him down back alleys until they reach a spot where a large pig is wallowing in the street (Circe) etc. Use of montage – jury’s chairs arrange as a chessboard, Judges playing chess, scene in aquarium. The film has also commercial film aspects like: making money, targeting general audience, linear plot, overlapping dialogues, violence, music aspects, soft focus, deliberately stylized glamor, commercial. Examples supporting commercial film are: use of overlapping dialogues – Chinese theater. Soft focus – glamorous soft-focus extreme close- ups of Elsa’s face. Violence – triple murder. Commercial – scene on the yacht interrupted by Glosso Lusto – hair care product commercial.

Aerobics and Weight Training essays

Aerobics and Weight Training essays As most of you already know, fitness is usually measured by the untrained eye on the basis of how a person looks and their muscle definition. For anyone its hard to get muscle definition until you lose weight, and that might be hard enough, more so for women then men. Women feel that they have a bigger need for physical fitness then men do. Some women and men think that dieting will get them looking great and feeling good with good muscle definition, but that is not the case. Research has shown that with a mixture of aerobic exercises, weight training, and nutrition any female can have the optimum level of physical fitness in order to look and feel great and have good definition. The basics for a good work out, most think, is straining yourself to your limit. In all actuality, this form of exercise is one of the worst. Your body is not used to the extreme conditions that come with binge training. Also, it is one of the leading causes of injuries. Because your muscles have to work up to training hard, it would be in your best interest to start easy and progress to harder things. So beginners should have a low profile goal that can be achieved easily enough as to not strain yourself, but hard enough where you can feel the results. (Venuto 1) The aerobic training is probably the most important part of ones workout. Aerobics: With air or oxygen means that with also being fun and effective, aerobics strengthen your cardiovascular muscles and improves your heart rate-which speeds up your metabolism. Also aerobics have a variety of other purposes. Such as increased resistance to fatigue and extra energy, decreased tension and aid in sleeping, increased general stamina, controlled body fat, and toned muscles and increased lean body mass. It is to be said for the last one that muscle does weigh more then fat, so your mass will increase. Along with physical benefits there are some psychologica ...

The Legend of the Double Happiness Symbol

The Legend of the Double Happiness Symbol You may  have heard of the term Double Happiness but know little about what this symbol means, let alone how it came about. With this profile of the Chinese good luck character, get better acquainted with its history and discover if it can be applied to the circumstances in your life. What Is Double Happiness? Double Happiness is a large Chinese character  featured  on red paper. The characters that signify happiness are spelled  xi or hsi in Mandarin  and  pronounced shuang-xi. It is exclusively used in Mandarin  to celebrate weddings. The Story of the Symbol The symbol dates back to  the ancient Tang Dynasty. According to legend,  there was a student on the way to the capital to take the national final examination in which the top learners would be selected as ministers of the court. Unfortunately, the student fell ill halfway when he passed through a mountain village, but an  herbalist and his daughter took the  student to their house and expertly treated him. The student recovered quickly due to their good care. When  the time came for him to leave, he found it hard to say goodbye to the pretty herbalists daughter, and so did she. They had fallen in love with each other. As a result, the girl wrote down half of a  couplet for the student: Green trees against the sky in the spring rain while the sky set off the spring trees in the obscuration. The student replied,  Well, I can make it, though it is not easy. But youll have to wait until I have finished the examination.  The young girl nodded. The young man ended up winning first place in the competition. The emperor recognized his prowess and asked him to finish part of a couplet. The emperor wrote: Red flowers dot the land in the breezes chase while the land colored up in red after the kiss. The young man realized immediately that the girls half  couplet was the perfect fit to the emperors couplet, so he used her words to answer. The emperor was delighted with this turn of events and appointed the young man as a minister of the court. But before the student began his new position, the emperor allowed him to pay a visit to his hometown. He ran into the young woman who gave  him the couplet and repeated the emperors words to her. The half couplets complemented each other, and they soon wed. During the ceremony, they doubled the Chinese character happy  on a red piece of paper and placed it on the wall to express their pleasure with the two events. Wrapping Up Ever since the couples wedding, the double happiness symbol has become a Chinese social custom.  It  can be found  all over  during Chinese weddings. It is also used for wedding invitations. In both contexts, it simply means that the new couple will now be united.

Sexual Assaults in Prison Essay Example | Topics and Well Written Essays - 2500 words

Sexual Assaults in Prison - Essay Example Even though the rate of imprisonment has increased over the years, most penal settings operate beyond the rated capacities. These lead to the crisis of overcapacity, limited resources and understaffing complications. Sexual assault in prisons has devastating psychological, social, and physical impacts on victims’ welfare. In most cases, the effects of sexual assault are exaggerated by captivity. In some instances, the affected persons face consistent infliction of fear, helplessness, physical assault as well as psychological trauma. The in-house problems in incarcerated centers are at times answerable to increased cases of sexual assaults in the penitentiary (Dumond, 2002). Sexual assaults have long term impacts on individual future growth and development. In addition to psychosomatic and physical harm, prisoners also face the peril of sexually transmitted diseases, depression, medical injuries, stigmatization, labeling, reduced social status, suicidal motivations, post-trauma disorders and reduction in individual esteem and social status. As a result, prisoners, jail administrators and clinicians ought to be aware of the increased cases of psychological and physical sexual acts and cases of victimization. Prison health practitioners should work hand in hand with the administrative staff and security to manage cases of sexual assaults and the subsequent intellectual, psychological and health conditions. Inmates are reported to have the highest level of sexual activity risks, high vulnerability to contagious diseases and highest rate of drug abuse. The recent decades have rising cases of sexual assaults and misconducts on female and male inmates by prison staffs. However, not all staffs are involved in these devastating acts. Cases of sexual assault by the staff members on the inmate are sometime accelerated by lack of a well defined

Investment appraisal Essay Example | Topics and Well Written Essays - 1500 words

Investment appraisal - Essay Example This analysis has been conducted based on several financial theories related to equity valuation. 1 Introduction 1.1 History of Google Google, a name synonymous with world leader in specializing in internet related services and product. The product and services offered by Google are vast and its operations are expanding at a rapid pace. The primary services offered by this giant corporation include cloud computing, software and online advertising. As per the latest and historical financial analysis, the company has been deriving its main revenue from the Adwords. Google was founded Larry Page and Sergey Brin who own about 16% of the shares of the company as per the latest annual report of the company. Soon after the initial public offer (IPO), the company’s revenue, and in turn its profitability has increased by leaps and bounds. The initial public offering of the company took place on August 19, 2004. On this historical date, around 19,605,052 shares of the company were offer ed at a price of $85 per shares. The mode of the sale of the shares was suggested to be through online auction. Through this IPO, the company was able to generate a great deal of capital amount to around $ 1.67 billion resulting in a market capitalization of over $ 23 billion. However, the majority of the Google shares remained under the control of the Google. The paper evaluates the price of the shares of Google at the time of its IPO. Through applying different equity valuation method, it can be evaluated whether the share was overpriced or under priced. 2Financial Valuation 2.1 Introduction to equity valuation Equity valuation can be defined as the process of identifying the current market value of the company which is also regarded as the current market capitalization of the company. There are several step of equity valuation process and it requires an adequate understanding of financial management techniques and acumen. 2.2 Equity valuation techniques The most important step in equity valuation process is the selection of an appropriate valuation model. Few models widely used in financial evaluation are as under: Net Asset Valuation Price Earning Valuation Dividend growth model Based on the above valuation models, an analyst predicts the equity value of the company by selecting any one of the above mentioned models which appears to be apt in the circumstances. Finally the investor must make an investment decision based on the calculated value of equity in the above step. This decision involves investment recommendation to the investor whether it is financially feasible to invest in the stock of the company being valued or not. If the analyst concludes that the equity value of the company is as such which is significantly greater than the current book value of the company, then it represents that the company will reap benefits in the future for the investors, thus the investment decision would be financially viable. 2.3 Net Asset Valuation Net asset valuat ion is also called the net worth of a company. It is simple valuation model which is based on the recoded balance on the balance sheet items of a company. The stock price of the share under this model can be calculated by divided the net

The play Essay Example for Free

The play Essay The play is set in the Dublin slums or tenements in the years of the Iris Civil War 1922 and 1923. The whole play centers on the Boyle family. Juno Boyle is married to Boyle who calls himself Captain Boyle. Boyle is a useless and irresponsible drunkard who shuns the reality of work at every stage in the play, and spends his time in the pub drinking with his friend Joxer Daly. The Boyles have two children Johnny and Mary. Johnny is a sickly individual who has been involved in the Republican movement but he ended up betraying a comrade by the name of Tancred. Johnny spends his days locked up in the house fearful of his life. His mother Juno is a selfless character who is concerned all the time about other people. Juno’s daughter Mary is deeply concerned about appearances. She is a shallow character who seems to judge people and things from the outside. When we meet her at the beginning of the play, we learn she is on strike because of the dismissal of a young girl called Jenny Claffey. Yet we are told from Juno how Mary never had a good word to say about Jenny Claffey in her whole life. The family are told that they will inherit money from a distant relative who has died. Bentham is the solicitor who informs them of this fact. He begins to have a relationship with Mary and she becomes pregnant. Bentham shortly after this abandons her. The Boyles begin to borrow money and accumulate a great deal of debts. The legacy never materializes, and the Boyles are forced to return the borrowed goods. Johnny is dragged off to be shot for the betrayal of Tancred. Juno finally realizes that Boyle will never take on his responsibilities as father and breadwinner and so she leaves him and sets up home with Mary. Themes/Issues Poverty This theme dominates the play at every level. The whole play highlights the cruel irony that while many people were fighting for ideals and principles there were others who were suffering from the debilitating effects of the poverty. Because of the negative effects generated by poverty escapism assumes a major and dramatic element in the lives of characters. Mary’s tragic situation occurs because of poverty. When it becomes clear that the Boyles will not inherit any legacy, Bentham disappears forever abandoning Mary alone to have her baby. Jerry Devine standards of what are essential features in a husband are set out in terms of money. At one stage he tells Mary how the job is worth 3 50 Juno who is the only character rooted in the harsh practical everyday world of necessity realizes that money, hard work, and responsible social commitment are stronger and more realistic values in this world than principles and ideals. Her pragmatic stance on how principles won’t pay butchers is in striking contrast to the incessant evasion from reality inherent in all of the other characters. Religion The theme of Religion is also a dominant feature in the play. The play is set against a strong Catholic background. O Casey makes frequent use of images of Our Lady and the votive light to project an air of realism and authenticity in the play. There are also a variety of different religions, and attitudes expressed throughout the play. One of O Casey’s chief mottos in the play seems to show the co- existence of strong religious convictions, together with a sincere and humane commitment to one’s fellowman. Juno’s faith is sincere, authentic, and traditional. She believes on Johnny’s death that God can do nothing against the stupidity of men, that her husband should be praying novenas for a job, and that what Ireland needs is more piety. On the other hand, Bentham espouses a religion by the name of Theosophy. This is projected as vague and abstract and certainly seems to be compatible with his own shallow commitment to people. Reality and Fantasy The play dramatizes the conflict between the dream world and the world of reality and shows what happens when a character is stripped of his illusions and forced to face reality. Boyle the ‘poseur’ or Paycock struts throughout the world of the play on a false and imaginary sense of his own self- importance. His whole life and career consist in fabricating dreams of his gallant years as a captain fighting heroic feats and sailing the oceans of the world. The news of the legacy provides another outlet to Boyle’s habitual evasion of reality, he sees himself as a potential investor on the Stock Exchange. His whole life is a lie. His pains, which are invented for the sake of shirking and avoiding work, become real to him. His refuses to face up to the truth and reality about Bentham and the deception surrounding the news of the will. When reality invades at the conclusion of the play in the form of Mary’s pregnancy and the actual removal of his material possessions, Boyle is unable to cope. His final entrance dramatized in a drunken fragmentary soliloquy is tragic. His habitual escape into fantasy is pathetically expressed through his drunken pose – ‘ Commandant Kelly died†¦.in them arms†¦..Tell me Volunteer Bullies says he that I died for Ireland’. Mary who represents the younger generation also falls victim to illusion. On her first appearance in the play, she is shown to be on strike for a principle. The oppressive and stifling atmosphere generated by the tenement life forces her to seek escape through Bentham. For her he represents another way of life and values outside the restricting and debilitating atmosphere within the two- roomed tenement. She falls victim to the subtle deception of Bentham’ middle-class gentility. She is blinded by external appearances and ends up a tragic victim of Bentham’s hypocrisy and selfishness At the conclusion of the play, she is forced to return to the reality of the slum life with Juno in spite of all her attempts to escape through learning and books. Answer Juno and the Paycock is a play that was written by Sean OCasey. It is one of the most often performed and highly regarded plays in Ireland. Juno and the Paycock was first staged at the Abbey Theatre, Dublin in 1924. Juno and the Paycock: Tragoi-comedy Tragi-comedy is a kind of writing in which comedy is hovering on the brinks of tragedy. OCasey’s â€Å"Juno and the Paycock† is a tragi-comedy although, on the whole, it is a serious and somber play having much destruction and violence. But there are a number of comic elements in the play which would not fit into the pattern of a tragedy. On the other hand, as the comic elements do not outweigh the tragic ones, it would be inappropriate to label the play as a comedy. It means there is a co-existence in the play of tragic and comic elements and so, the best course is to treat it as a tragi-comedy.

Social Security :: essays research papers

Just having a Social Security number is no longer a symbol of adulthood, the numbers use is no longer confined to working and paying taxes. Government agencies, business and schools rely on Social Security numbers to identify people in their computer systems. Many people receive their Social Security numbers when they start their first job. It is the first step into becoming an American citizen and, to pay taxes. Since the beginning, in 1935, the Social Security number has become more and more important, to make even the simplest purchase, to have to supply one. However many people are not comfortable with handing over this valuable asset. The Social Security Administration (SSA) has become aware of this growing concern through the years, but unfortunlly there is no law prohibiting their use by business and government. Banks and other financial institutions use this number to report interest earned on accounts to the IRS. Other government agencies use these numbers in computer matching operations to stop fraud and abuse. Although you can't prevent others from asking for the number, it does not give the use the right to access you Social Security records. The privacy of these records is guaranteed, unless by use of the government for health or welfare programs. Each Social Security number comes in 9 digits, and has 3 parts. The first three digits indicate the state shown in the mailing address on the original application. The lowest numbers were assigned to the New England states, and the number grew higher in the south. But, in recent years, this relationship has been disrupted somewhat by the need to allocate numbers out of sequence as state populations change. The middle two digits do not really mean anything, but serve to break numbers into blocks. Social Security :: essays research papers Just having a Social Security number is no longer a symbol of adulthood, the numbers use is no longer confined to working and paying taxes. Government agencies, business and schools rely on Social Security numbers to identify people in their computer systems. Many people receive their Social Security numbers when they start their first job. It is the first step into becoming an American citizen and, to pay taxes. Since the beginning, in 1935, the Social Security number has become more and more important, to make even the simplest purchase, to have to supply one. However many people are not comfortable with handing over this valuable asset. The Social Security Administration (SSA) has become aware of this growing concern through the years, but unfortunlly there is no law prohibiting their use by business and government. Banks and other financial institutions use this number to report interest earned on accounts to the IRS. Other government agencies use these numbers in computer matching operations to stop fraud and abuse. Although you can't prevent others from asking for the number, it does not give the use the right to access you Social Security records. The privacy of these records is guaranteed, unless by use of the government for health or welfare programs. Each Social Security number comes in 9 digits, and has 3 parts. The first three digits indicate the state shown in the mailing address on the original application. The lowest numbers were assigned to the New England states, and the number grew higher in the south. But, in recent years, this relationship has been disrupted somewhat by the need to allocate numbers out of sequence as state populations change. The middle two digits do not really mean anything, but serve to break numbers into blocks.

Hunter V Moss Criticisms

Certainty of subject matter and the critcisms of hunter v moss When creating an express trust knight and knight articulated that there must be certainty of subject matter, certainty of intention and certainty of objects. Certainty of subject matter is where there must be an identification of the trust property and certainty as to whom is which part of the trust property to be held. In relation to uncertainty of beneficial interests, the trust will fail where the method of distribution is stipulated by the sethlow but cannot take effect (Boyce v Boyce).However the trust will not fail where the method of distribution is not stipulated by the sethlow leaving the court to intervene (re napton). If there is an effect of lack of certainty in respect of the beneficial interests in the trust property a resulting trust will be imposed because equity hates a vacuum, the trust property will therefore be held on trust for the sethlow or if he is dead for his estate.In regards to identification o f the trust property If there is a lack of a proper identification of the trust property, the trust will fail because the property never leaves the sethlow and there is no need for a resulting trust. However the term residue estate will not fail a trust because it means all the remaining trust property. It is quantifiable A problem occurs where the wording used is not sufficiently certain as to know what property is intended to be held on trust and where the property that is held on trust is not segregated by the sethlow from a larger amount of similar property he owns. If a trust fund is not segregated then there will be no certainty of subject matter and the trust will fail. The problem is identifying the property that constitutes the trust fund. The property must be identifiable otherwise the courts would not know which property is to be distributed to the beneficiaries. It must be shown that the sethlow intended to create a trust over specified property. In Palmer v Simmons â₠¬Ëœthe bulk of her estate’ was not sufficiently certain and ‘remaining part of what is left’ also (sprange v barnard).However in Re Golay the court looked at the tester’s intention’. To deduce what ‘reasonable income’ meant Oliver J articulated the orthodox approach or rule in re London wine where property must be segregated form a lager mass of similar property for there to be a valid trust he said â€Å"To create a trust it must be possible to ascertain with certainty not only what the interest of the beneficiary is to be but to what property it is to attach. â€Å"The ‘mere declaration that a given number of animals out of the flock would be held on trust would not create a trust’. This approach was followed in re Goldcorp which affirmed that property must be separately identifiable before it can be held on a valid trust. The contention arose with Hunter v Moss which did not follow the orthodox approach where Hunter wa s entitled 50 out of moss’s 1000 shares. Under the Goldcorp rule there would be no trust because the property was not separated however Dillon J said there was a valid trust.The rationale for this controversial decision was that it would have made no difference which 50 shares would have been given because they were all identical. So here there was no need to segregate the property if it was intangible. The problem with this case is that Dillon is giving the trustee of the will who only has legal title subject to the terms of the trust an executor status, i. e. putting him in the shoes of the sethlow.This is a problem because the executor acquires legal title in all of the deceased’s person’s property with a power to make a division of property in accordance with the terms of the will as personal representative of the deceased. Whereas the inter vivos trustee makes a division subject to the terms of the trust. So inter vivos trustee cannot know what property fal ls under his remit whereas the executor knows that he has title in the whole property formally vested in the testator so there is no uncertainty of subject matter.Dillon did not make a distinction between tangible and intangible property. But did say that â€Å"the London wine case concerned chattels and this case concerned a title over shares† This case has been applied in Holland v Newbury where the securities were intangible property and therefore did not require segregation. This may mean that Hunter v Moss is precedent because it was resolved in the C of A whereas Goldcorp was decided in the Privy Council and can only be deemed a persuasive authority.However the earlier case of MacJordan v Brookemount may have supported Dillon because the judge thought it was not necessary to segregate part of the bank account from a larger amount of money in the same account. However here there was no identifiable bank account in the first place to establish a trust so it was void. Othe r problems with Hunter v Moss is that it ignores traditional property law which requires there to be specific and identifiable property which is the subject to a trust. There was only a valid trust because there were ufficient shares to satisfy the claim. The C of A could not have decided this in Goldcorp because there were more claims than there was property to satisfy them. If there was a distinction to be made between cases in which it would be valid to hold one trust valid despite insufficient segregation and another trust invalid on grounds of insufficient segregation it would not be based on whether the property was tangible or intangible but rather whether the legal owner of that property was solvent or insolvent which in Goldcorp he was insolvent..So it seems Dillon lj's reasoning is ill founded. Another problem is that why should there be a specific rule for intangible property. Tangible property could be subject to the same rules. In Caswell v Powell â€Å"bushels of whea t are indistinguishable† and that in relation to a 1000 ball bearings it does not matter if 500 were separated because they would be all the same. So the distinction based on tangible and intangible property is weak and that it would be better to base a distinction on whether the trustee was solvent or insolvent.The reaction to Hunter v Moss has been mixed Alistair Hudson says that â€Å"Hunter v Moss is concerned with achieving justice between the parties†. Because Goldcorp concerned the allocation of property whereas HAUNTER V Moss the court was concerned with preventing the employer from benefiting from a breach of contract. However David Hayton argues that Dillon’s judgment may well come to be stigmatised as determined perilously close to vacation.He highlights questions left open by hunter v Moss Because, Moss declared himself trustee of 50 of his shares, an obvious problem arises because there is no certainty as to which 50 of the 950 shares the trust relat es. Thus, if Moss subsequently sells 50 shares how do the Revenue know whether he is selling his own shares, so that he is chargeable to capital gains tax, or if he is selling Hunter's shares so that Hunter is so chargeable?If the proceeds of sale are profitably or detrimentally reinvested does the new investment belong in equity to Hunter or Moss, bearing in mind that it is only if Moss is acting wrongfully in respect of specific shares that Hunter can take advantage of the equitable tracing rules to apply whichever of them suits him best? Can Hunter obtain an injunction to prevent Moss selling or mortgaging any shares or only more than 900 shares? Does Hunter really have any specific proprietary interest capable of assignment?Despite these criticisms Jill Martin says that Hunter v Moss appears fair, sensible and workable also Allison Jones says the decision is a sensible one. She says it seems absurd that there could be a valid trust of the entire contents of a bank account which could then be traced wrongly into another account of the trustee but that there cannot be a valid trust of part of the funds in an account. But even Therese Villiers says that â€Å"the flexibility provided by Hunter v. Moss may yet prove to have deleterious effects† Hancock v Watson exception?

Learning English as Second Language Essay

Learning a Second Language (L2) is a lifelong process and it is often a challenging experience for L2 learners. English has become the L2 after it was introduced to Malaysia during colonization. Presently, it is an international language and is used as the language in international relations, and in exchanging knowledge and technology. It was only since a few decades ago that it was taught to almost all schoolchildren. In general, local Malaysian students have been exposed to eleven years of learning English language skills (listening, speaking, reading and writing) in primary and secondary schools. Current era, good English writing competence is widely recognized as an important skill for educational, business and personal reasons. The ability to write effectively in English is becoming increasingly important in our global community as communication across language becomes ever more essential. On the other hand, writing is a complex process which demands cognitive analysis and lingu istic synthesis. It is even harder to learn to write in a second language, and it takes considerable time and effort to become a skillful writer. The present study seeks to explore ESL learners’ major writing difficulties by analyzing the nature and distribution of their writing errors. There are several ways of thinking about errors in writing. For example, in light of what we, as linguists, know about second language acquisition and what we know about how texts, context and the writing process interact with one another students‟ writing in L2 generally contains varying degrees of grammatical and rhetorical errors. These kinds of errors are especially common among L2 writers who do not have enough language skills to express what they want to say in a comprehensible way. The present study analyses the English L2 language errors in the writing of Malaysian learners. Statement of Problem English occupies the status of a L2 in the Malaysian education system in both primary and secondary schools. However, learning English as a L2 is not an easy task. According to Brown (2000), in order to master the English language, learners have to be adequately exposed to all of the four basic skills, namely listening, speaking, reading and writing. Language teaching in this country is currently focusing on the teaching and learning of the four language skills. However, the standard of English, among Malaysian children is on the decline despite learning English for several years. Malaysian students are still weak in English, especially in their writing skills. They still seem to commit errors in all aspects of language. According to James (1988) errors in writing such as tenses, prepositions and weak vocabulary are the most common and frequent type of errors that are committed by learners. Since grammar is seen only as a means to an end, some learners tend to re-emphasize its importance and in the process, they make many more errors. The learners usually face difficulties in learning the grammatical aspects of the Target Language (TL), such as in subject-verb agreement, the use of preposition, articles and the use of correct tense. Such errors can be seen clearly in the learners’ written performance. The problems that the students are bound to encounter would be weak vocabulary, inappropriate use of grammar in sentences and etc. Thus, teachers who can analyze and treat errors effectively are better equipped to help their students become more aware of their errors. The use of Error Analysis (EA) and appropriate corrective techniques can aid effective learning and teaching of English. It is understood that learning a second language is a gradual process, during which mistakes are to be expected in all stages of learning. Mistakes will not disappear simply because they have been pointed out to the learner, contrary to what some language learners and teachers believe. In fact making mistakes is a natural process of learning and must be considered as part of cognition. As a result, errors must be viewed positively. Therefore, EA is the best tool for describing and explaining errors made by speakers of other languages. By investigating students’ written work, it will provide a means to help Malaysian teachers to recognize the importance of errors as one of the challenging areas in teaching English. Objective of Study This lends to the objective of the study, which is to investigate the types of errors made by Form Four student in their written work. The study sought to answer the following research question: * What are the most common errors that students make in their essays? Methodology Location The location of the study was a secondary school in a housing area in Shah Alam town which is located within the district of Petaling and a portion of the district of Klang in the state of Selangor which is about 25 kilometres west of the country’s capital, Kuala Lumpur. The name of the school is SMK TTDI Jaya, Shah Alam. The school runs in two teaching sessions, namely the morning and afternoon session. Table 1: Distribution of Form 4 Students and Ethnic Background Participant A Form four female students have participated in this study. She had her primary education in National schools, in which Malay was the medium of instruction. English was taught as an additional subject within the school curriculum. The respondent is from Form 4 Gigih comprising of 30 boys and 42 girls. The students’ language proficiency is lower intermediate. According to the participant’s English language the class that the participant currently studying focuses more on Malay language learning and the students tend to neglect the importance of English language Background of the Student The name of the student is Nurul Nadeah binti Zulkifli. She is 16 years old. She is staying at Seksyen 15, Shah Alam. Her father works as an engineer and her mother is a house maker. She is the eldest daughter with a younger brother. Her first language is Malay language. She has learnt English for 10 years. She has scored a â€Å"C† grand for her UPSR public examination and a â€Å"D† grade for her PMR public examination. On the other hand, she is more proficient in her first language (Malay language) compared to English language. She has scored an â€Å"A† for her both public exams (UPSR & PMR) which marks her enthusiasm in learning her first language. According to Nurul, she prefers to speak and write in her mother tongue since she is comfortable with it. Thus, she views English language subject as an entry requirement for her to enter university. Despite, she added that she has not been encouraged to use English language either her parents or among friends sin ce childhood. Procedure The participant was administered a writing assignment that involved essay writing. She was required to write a cause and effect essay entitled† The Causes and Effects of River Pollution† within a period of 60 minutes and a minimum of 200-350 words. This essay follows the English format of SPM (Sijil Pelajaran Malaysia) Examination in which every student will have to take when they are in Form Five. It is a guided writing whereby the student was given a brief outline on the essay that includes the main causes and effects which the student need to explain in detail. The essay was typed using Microsoft Word 2003 so that it was computer readable. After that, the three steps of EA specified by Corder (1974) were followed: * Collection of sample errors * Identification of errors * Description of errors Instruments The instruments that we used to analyze the errors in the essays are as follows: * The students’ essay * Grammar book references * Consulting to an experienced school teacher : * Well experienced in English language teaching for 23 years and also SPM English paper marker for two years consecutively. * Interviewing a lecturer from MSU Centre For Foundation Studies (CFS) department * Group discussion. * Internet sources A total of 62 common errors were examined and categorized into 12 error types. Errors related with lexical knowledge (spelling, parts of speech, capitalization) accounted for 32.3%. Errors related with sentence structure (complex/compound, missing word, word order and redundancy) accounted for 30.6%. Other grammatical errors (verb tense, passive voice, modals and phrasal modals,article, subject-verb agreement) accounted for 37.1%.Based on the table, it reflects that the students have committed most number of errors in the parts of speech which includes noun, verb, participle, interjection, pronoun, preposition, adverb, and conjunction. The second most number of errors is registered under redundancy which means the occurrence of unwanted repetition in the written essay. Table 3: Most Common Errors and Examples of Errors Definition andError classification| Identification of errors| Correct sentences and explanation of rule| 1. Basic Phrase Structure * A sentence is formed through the combination of Noun Phrase(NP) and Verb Phrase(VP)| Sentence10:1 The industry is releasing chemical waste products from industrial waste. Example of chemical waste products are cyanide , zinc, copper and mercury.Sentence 11:2. Example of chemical waste products are cyanide, zinc, copper and mercury. The chemical products that released is dangerous| 1. The industry releases chemical wastes such as cyanide , zinc , copper, and mercuryExplanationSubject: The industry Verb : releasesPredicate: chemical waste products such as cyanide, zinc , lead , copper, and mercury. * The industry is releasing chemical waste products â€Å"from industrial waste. â€Å" This sentence is incomplete.2. These chemical waste is dangerousExplanationLiquid or substances basically known as uncountable noun which refers to general abstraction but countable noun refer to specific things. These : refer something specific (SUBJECT ) is : verbDangerous : abstract verb| 2. Passive Sentences * The object of the active verb is the subject of the passive verb| Sentence 1:1. Water is the important elements that needed by the human to live. Sentence 28:2. The flow of the clear water from the river will be disturbed. This is because, the water quality is more spoiled and flow to the river will be polluted and affecting the living things.| Water is the important element that human need for livingExplanation The word â€Å"need† in this sentence should be the subject.2. This is because, the quality of water is spoiledExplanation The phrase â€Å"water quality† is unclear and incomplete.| 3. Complex/Compound * A complex sentence combines a dependent clause with an independent clause. * A compound sentence is made up of two independent clauses joined by a coordinating conjunction such as; for, and, nor, but, or, yet, or so and a comma or by a semicolon alone.| Senten ce 4:1. If, there is no water, living things cannot survive.Sentence 5:2. In, today’s world, river pollution is occurring so seriously.| 1. If there is no water, living things cannot surviveExplanation Difficulty in identifying dependent clause- complex sentence2. Today’s world, river pollution occurs very seriously.ExplanationWrong compound phrase.| 4. Subject/Verb Agreement * If a subject is singular, it’s verb must also be singular * If a subject is plural, its verb must also be plural.5. Modals and Phrasal Modals * Modals are special words in English and are used for specific purposes. They are NOT verbs. * The form is: Subject + Modal + Verb| Sentence 13:1. The second cause for river pollution are from agriculture activities. The agriculture activities is harming the quality of the water. Sentence 16:1. The agriculture activities ^ is one of the economic activitiesSentence 21:2. The flow of water will be disturbed and the quality of water will be decreased. | 1. The second cause for river pollution is from the agricultural activities. * The agricultural activities harms the quality of the water. * The agricultural activities harm the quality of the water.Explanation * The sentence structure is wrong in terms of singular and plural. * The word ‘activities’ shows plural form, so the verb harm should also be plural as well. * But from the aspect of present tense, its wrong because here, plural subjects, no need to add‘s’ for the verbs.1. The agricultural activities ought to be one of the economic activities. Explanation^ shows that a phrasal modal can be added to make the sentence structure stable.2. The flow of the water will be disturbed and the quality of water would decreaseExplanation Redundancy of the modal is exchanged with another suitable modal. | 6. Parts of Speech * Noun * Verb * Participle * Interjection * Pronoun * Preposition * Adverb * Conjunction | PrepositionSentence 31:1. The last effect that is stated is from mineral extraction. From the activity, the effect is the dangerous substances will mixed to the river and it will create a dangerous, havoc to the living thingsConjunctionSentence 36:1. So, it is important to take care the river. However, we cannot completely stop the river pollution be we can control the pollution. | 1. The last effect is from mineral extraction. From the activity, the effect is the dangerous substances will mix into the river and it will create havoc to the living things.Explanation†Into† is a preposition that answers the question â €Å"Where?†1. So, it is important to take care of the river. However, we can’t completely stop the river pollution but we can control it.Explanation The conjunction but should be used in this sentence since it is used to signify a negation, to create contrast. Discussion Sentence types Altogether there are 36 complete sentences. Out of 36 complete sentences, 10 sentences were simple sentences, 14 were complex sentences and12 were compound sentences. More than half complex sentences were unnecessary repetition of points. It was also found that most of the sentences were constructed using the definite article ‘the’ and the repetition of the word ‘another’ on starting of the paragraph 4 and 6. The unnecessary repetition of the points in the students’ written essay reflects that the student have a very limited knowledge in the given topic and has not exposed her to different sequence connectors. Major Error Analysis 1. Basic Phrase Structure Phrase-structure rules are a way to describe a given language’s syntax. They are used to break a natural language sentence down into its constituent parts (also known as syntactic categories) namely phrasal categories and lexical categories (aka parts of speech). Phrasal categories include the noun phrase, verb phrase, and prepositional phrase; lexical categories include noun, verb, adjective, adverb, and many others. A grammar which uses phrase structure rules is called a phrase structure grammar. Phrase structure rules are usually of the form , meaning that the constituent A is separated into the two sub constituents B and C. * The first rule reads: An S consists of an NP followed by a VP. This means A sentence consists of a noun phrase followed by a verb phrase. * The next one: A noun phrase consists of a determiner followed by a noun * Further explanations of the constituents: S, Det, NP, VP, AP, PP` In this study, the student has encounter difficulties in writing a senten ce with a correct phrase structure. This happens because she was not corrected by anyone whenever she makes the error. For example, the excerpt below was taken from the student’s written essay. â€Å"Another cause of river pollution is the mineral extraction. From the river pollution is because of releasing of nutrients, sediment, metals contaminants, pesticides especially herbicides. The pollution of water that mined that the water flow that run-off water is polluted by the organic materials. The flow of the water and the quality of water will be decreased.†| The above excerpt registers that the student has difficulty in constructing a basic phrase structure. According to me, the above excerpt is totally vague since it does not follow the basic rules of phrase structure. Mdm Patmabathy, the school teacher that we consulted in our error analysis says that this excerpt is meaningless and she added that this student is very poor in terms of sentence construction. Despite, she also said that it is also a very serious error when she gets to know that it is a written work of a Form 4 student. If I was given a chance to correct the above excerpt, it may sound like: On the other hand, mineral extraction also contributes to river pollution. This is because, the release of nutrients, sediment, metals contaminants, pesticides and herbicides may obstruct the water flow which results in the decrease of the water flow and the water quality may spoil due to the organic materials released through the mineral extraction.| 2. Passive Sentences In passive sentences, the thing receiving the action is the subject of the sentence and the thing doing the action is optionally included near the end of the sentence. You can use the passive form if you think that the thing receiving the action is more important or should be emphasized. You can also use the passive form if you do not know who is doing the action or if you do not want to mention who is doing the action. [Thing receiving action] + [be] + [past participle of verb] + [by] + [thing doing action] Examples: In the student’s written essay, there are some prominent wrongly phrased passive sentences. For example, referring to the same excerpt, â€Å"Another cause of river pollution is the mineral extraction. From the river pollution is because of releasing of nutrients, sediment, metals contaminants, pesticides especially herbicides. The pollution of water that mined that the water flow that run-off water is polluted by the organic materials. The flow of the water and the quality of water will be decreased.†| The use of the word ‘mined’ which is not a passive verb which causes the sentence to be meaningless. From this we should know, in order to use passive sentences one should have a basic knowledge on transitive verbs which the meaning can be used in passive sentences. 3. Complex/Compound A compound sentence consists of two or more simple sentences joined by * a comma followed by a coordinating conjunction (and, but, or, nor, for, yet, so): The dog barked, and the cat yowled. * a semicolon: The dog barked; the cat yowled. * a comma, but ONLY when the simple sentences are being treated as items in a series: The dog barked, the cat yowled, and the rabbit chewed. A complex sentence consists of a combination of an independent clause and a dependent clause. An example with a relative clause as the dependent clause: * The dog that was in the street howled loudly. * A student who is hungry would never pass up a hamburger. An example with a subordinating conjunction creating the dependent clause (note the various positions of the dependent clause): * End: The dog howled although he was well fed. * Front: Because the dog howled so loudly, the student couldn’t eat his hamburger. * Middle: The dog, although he was well fed, howled loudly. In the student’s written essay, there are more complex sentences constructed compared to compound sentences. Thus, it was merely repetition of words that occurs in the most complex sentences. For example, try to look at the below excerpt from the student’s written essay. There are some effects that caused by those previous activities. The effect of the industrial waste is one of them are the living things like fish, crab, and squid and also aquatic plants will die. From the industrial waste also affecting the drinking water for human. This is because of the quality of water is spoiled and more non-nature. There italicized phrase is an example of complex sentence whereby the dependent clause â€Å"living things like fish, crab, and squid and also aquatic plants will die is an expansion of the independent clause ‘the effect of the industrial waste’. Here, the use of complex sentence was not fully utilized since the student has problems in constructing basic phrase structure itself. The student ended up the whole sentence with full of repetition. She should have use a wider vocabulary to explain the point. 4. Subject/Verb Agreement A basic principle of English is that a verb must agree in number with its subject. Although this basic principle is very simple, it is often violated because writers have trouble either identifying the subject or the determining its number. Singular rule * A singular subject requires a singular verb. Consider the following examples. * He is happy. * The boy is happy. * David is happy. Plural Rule * A plural subject requires a plural verb. Consider the following examples. * They are happy. * The boys are happy. * David and Tom are happy The student has committed much error in this section. She tends to use plural verb for singular subject and singular verb for plural subject. For example, the below excerpt from the student’s essay reflects the wrong subject/verb agreement. The second cause for river pollution are from agriculture activities. The agriculture activities is harming the quality of the water. This activities can lead to the pollution of river. Moreover, the activities is not only polluting the quality of water, but also changes the colour of the water because it polluting the clear water. The first sentence reflects the use plural verb for singular subject (river pollution is only one). Then, the fourth sentence registers the use of singular verb for plural subject (activities refers to many). So, the correct sentence should be: The second cause for river pollution is from agriculture activities. The agriculture activities harms the quality of the water. These activities can lead to the pollution of river. Moreover, the activities are not only polluting the quality of water and also changes the colour of the water since it pollutes the clear water.| 5. Parts of Speech (Conjunction) * Conjunctions are words which link two clauses in one sentence * Here are some example conjunctions: Coordinating Conjunctions| Subordinating Conjunctions| and, but, or, nor, for, yet, so| although, because, since, unless| * Coordinating conjunctions are used to join two parts of a sentence that are grammatically equal. The two parts may be single words or clauses, for example: * Jack and Jill went up the hill. * The water was warm, but I didn’t go swimming. * Subordinating conjunctions are used to join a subordinate dependent clause to a main clause, for example: * I went swimming although it was cold. Referring to the student’s written work, the students has used very limited conjunctions such as ‘and’, ‘so’, and ‘for’. There was also wrong usage of conjunction which is as follows: 1. Moreover, the activities is not only polluting the quality of water, but also changes the colour of the water because it polluting the clear water.2. So, it is important to take care the river. However, we cannot completely stop the river pollution be we can control the pollution| For the first sentence, the use of the conjunction ‘but’ is wrong since the sentence is not showing any comparison. The second sentence also applies a wrong conjunction since the word ‘be’ refers to a verb that indicates future actions. So, the correct sentence should be: 1. Moreover, the activities is not only polluting the quality of water and also changes the colour of the water because it polluting the clear water.2. So, it is important to take care the river. However, we cannot completely stop the river pollution but we can control the pollution| Treatment for the Errors 1. Awareness of L1 interference Switching interactively between first and second language has been recognized as one of the salient characteristics of L2 writing. Woodball (2002) suggested that language switching may be driven by the mental operations of private speech for solving L2 problems with L1 resources and the results of his study suggested that less proficient L2 learners switched to their L1s more frequently than more advanced learners. According to Wang‘s finding (2003), the low proficient participants often concentrated on direct translation from their L1 into the L2 to perform their L2 writing to compensate for their L2 linguistic deficiencies. Composing their writing tasks in this way might have helped them overcome writing difficulties without exerting much mental effort. Cases of direct translation were also observed in this study, for example, ‘My nickname is schoolmate takes. English name is I elects. Give to fortune teacher to calculate.’ In addition, students have the tendency to exclude the subject or object and fail to use certain constructions due to L1 interference. Therefore, teachers can help students become aware of interlingual errors by highlighting the structural and lexical differences between Chinese and English in areas when their use is first introduced or reinforced. If interlanguage is likely to occur, then consciousness-raising can help students self-edit their errors when interference occurs 2. Writing Motivation Generally speaking, writing motivation is encouraged through stimulating reading, relation with daily life experience, and support of relevant vocabulary. Pre-writing activities are crucial for unskilled writers. After selecting an appropriate writing task, some relevant reading passages should be introduced. However, the reading materials should only serve as sources for stimulating ideas and learning of relevant vocabulary rather than models to copy. Students have to write on a new but closely related topic. They still have to generate and refine their own ideas as well as construct their own sentences. Even students of low proficiency level should be given the opportunity to experience writing as a creative act of discovery. The process approach is also applicable to low proficient students provided that thoughtful stimulus and guidance are available. 3. Instruction of Basic Grammar Good writing is certainly beyond grammar manipulation. Yet it will be very difficult to compose a clear, logical and fluent paragraph if a writer is unable to write reasonably acceptable simple sentences and does not possess the mastery of some complex sentence structures. Results of the present study indicate an urgent need in upgrading students’ basic linguistic competence. Explicit teaching on salient grammar points like types of sentences, syntax, verb forms of some commonly used tenses is highly recommended in the first semester. In the meantime, it is also important to convey the idea that error-free sentence production is not the prime target for writing practice but as the means with which to better express one’s meaning. Reflection based on the Study Most ESL students want to learn English to be able to speak the language, not write it. However, learning writing skills is an important aspect of learning English as students could be called upon to write in English for professional or formal reasons. Those who wish to live in an English speaking country will most definitely need to be able to write in English in order to fill out forms and other administrative papers concerning their everyday lives. Why we should emphasize more on writing skill in the ESL class? When speaking, there are a number of factors that help make the task easier for a foreign language speaker: speaking usually takes place in a certain context and other pre-existing knowledge is often assumed so that not all information has to be clear and precise; immediate feedback is possible and speakers can adjust as the conversation unfolds. Conversation is often informal in everyday life and easier for an ESL student to become involved in and practice. Writing, however, is a much more formal process. ESL students will most likely have to use their writing skills for formal and professional reasons, like business English. This can be very stressful and downright handicapping if they have never learnt to write in English. Thus, errors serve as an important means for us as a future teacher to observe leaner’s learning process and learning strategies. Based on the study that we have conducted, we have found that teaching writing is one of the hardest skill compare to the rest. It needs more on teachers’ effort whereby the teacher should expose the students from the basic grammar to the perfect sentence constructions. Conclusion The results of the study show that errors that the participant committed were basically grammatical. The participant also had a relatively weak vocabulary and their sentences were sometimes incomprehensible. She committed errors in applying sentence structure rules in the English language. Hence, we can conclude that this participant has problems in acquiring normal grammatical rules in English. This study has shed light on the manner in which students internalize the rules of the TL. It further shows that error analysis also can help the teachers to identify in a systematic manner the specific and common language problems students have, so that they can focus more attention on these types of errors. Such an insight into language learning problems is useful to teachers because it provides information on common trouble-spots in language learning which can be used in the preparation of effective teaching materials. Also, by being able to predict errors to a certain extent, teachers can be well-equipped to help students minimize or overcome their learning problems. Bibliography 1) Ancker, W. (2000). Errors and corrective feedback: Updated theory and classroom practice. English Teaching Forum. 38(4), 20-24. 2) European Journal of Social Sciences – Volume 8, Number 3 (2009) 3) http://www.marquette.edu/wac/WhatMakesWritingSoImportant.shtml