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Tuesday, August 25, 2020
English learning in Jordan-Free-Samples-Myassignmenthelp.com
Question: Feature the Various Socio-Cultural Implications and influences in the Use of English Language just as the Various Linguistic Issues that impact the English Learning in Jordan. Answer: Presentation In present world, there is no uncertainty that English is viewed as the worldwide or worldwide language. English is considered as the language which has been spread over the globe in a broad and ruling way in practically all the fields containing correspondence, instruction and worldwide business. Jordan isn't a special case to such an overall pattern. There are a few nations that have remembered English as the mandatory subject for the school educational program with the goal that it can add to the social, social, etymological and self-awareness of the understudies. In nations like Jordan, English language is given high need in the strategy of unknown dialect. There are expanding quantities of issues which are looked by the EFL educators so as to show English in Jordan. Training English language in an outside country is an intense activity and needed to confront various difficulties too as a result of assorted social foundations, shorter time length, distinctive learning inclination s and different issues (Alhabahba, Pandian AND Mahfoodh, 2016). However, with the expanding association of the Government and supporting strategies, there are rehearses for settling every one of these issues and to give English language as the status of national language of Jordan. History The official language of Jordan is Arabic and is spoken even by the different ethnic minorities who for the most part keep up their own or own dialects for their everyday lives. Yet, there is consistent spread of English excessively looking towards the historical backdrop of English in Jordan. There is a ceaseless spread of English language in Jordan both at the school just as the college level which can be dissected by different reports and information in setting with the consistently expanding number of understudies to be enrolled yearly in the branch of English the country over. In the time of mid 1962, there was just a solitary branch of English in Jordan nation set up at the city of Amman. Later to this in the time of 1976 to 1985, there was an expansion in the quantity of divisions of English and it came to 3 (Drbseh, 2013). From that point onward, in the time of 1986 to 2013, there was a lot of intrigue produced for English language and the number raised to 30 of the all out E nglish divisions in Jordan. Steaming showed up as a basic perspective as the progression of ten understudies ass ceaselessly augmenting wishing to be enlisted under the English offices in examination with the authoritative desires in regard with the understudies to be joined up with English offices. With the expansion in the quantity of graduates in the English subject, there was a relating increment in the school personnel at the different Jordanian optional schools as the interest for the EFL instructors continued expanding with a quicker pace. On the off chance that the general populace is considered of the all out English instructors present in Jordan, it is distinguished that there were around a sum of 22 educators in the year 1962 in the optional schools of Jordan (Drbseh, 2013). Be that as it may, in the time of 1962 to 2013, there was an emotional expanded in the general number of English educators. At the end of the day, it can likewise be shown that there are by and by a h uge number of educators who are as of now showing English in Jordanian colleges and schools. There has been an abrupt increment in the pace of people enlisting themselves in the divisions for learning English as their first and earlier language on account of the key explanation that limit of the business openings required the possibility to be productive in English language. Be that as it may, so as to offer significance to English, there are a few issues containing political,, socio-social and phonetic issue which are happening and going about as the blockades in the quicker reach and advancement of English language in Jordan (Drbseh, 2013). Political Background As indicated by reports and information distributed by the insights branch of Jordans Ministry of Education, the absolute quantities of schools have expanded to 6,614 of every 2014 with a sum of 1,846,963 understudies. There is a huge and energetic job of the Ministry of Education of Jordan in the nation in setting with the conveyance of training to the understudies extending from Kindergarten to the twelfth Grade. The mandatory phase of essential training at Jordan involves 1 to 10 evaluations and in that all the understudies are allowed to have liberated from cost instruction. In any case, in the later stages which are after the Basic Education, the complete scores of the tenth, ninth and eighth grades are determined for confirming that on which track the individual understudies are able to apply for (Alhabahba, Pandian and Mahfoodh, 2016). The professional basic and the scholarly rudimentary instruction are not many of those scholastic tracks. Prior to the procedure of computation of the evaluations, the understudies need to present an application in regard with the track to be chosen by the understudies. However, a ultimate conclusion is in the possession of the Ministry of Education coxcomb Jordan. The force is additionally in the possession of the Vocational Training Corporation and the Ministry of Education with respect to the instructing and learning of English dialects. Be that as it may, there is expanded degree of political vulnerability in Jordan which is one of the greatest test for English language in Jordan. The country is a protected government and is profoundly represented and managed by the Islamic Action Front, the main ideological group of Jordan and along these lines there is a gigantic accentuation of having Arabic language as the most unmistakably utilized and the official language of the nation (Alhabahba, Pandian and Mahfoodh, 2016). Socio-social effects on English language and etymological issues There is a solid relationship among the way of life, society and the language to the sociolinguistics field. Sociolinguistics contemplates the relationship between the general public and the language. The indivisible and solid connections among culture, society and they language guarantees the societys monetary resource and is huge in respects with the social and social effect of English (Bannier, 2016). The accentuation on creating EIL for example English as International language concerns the relationship among the worldwide spread of English language over the worldwide fringes and different gatherings of people inside the networks, each with a various customary and ethnic culture and language, since the time of imperialism to the current time of globalization. The spread of EIL as exploitive substitutes different dialects as well as uproots them as in Jordan; the employments of English are dislodging the presence of Arabic language just as force another psychological structures on the individual students (Choi and Lee, 2008). Such mental structures are considered as the philosophies that the Westerners take utilization of for advocating their individual culture and represent these thoughts on others. With the nonstop globalization and modernisation, the way of life of the general public and English learning is indivisible. There are a few negative ramifications upon the socio-social components and that become the explanation of analysis for English language instructing in Jordan with respect to not containing if the diverse investigations as a focal part just as for not having any sort of principled thought which brings about guaranteeing the English language as liable for advancing phonetic government in the nation (Crystal, 2012). The way of life is considered as correspondingly noteworthy as correspondence for the individual idemtity of the individuals are them two are transferred to the financial resource as the key thought, along these lines the colonization items to the relocation of the individual character of the colonized. It needed to control their opposition by underestimating and driving individuals to learn English as the language of the colonizers (Dalton-Puffer, 2011). Also, this is one reason behind the individuals of Jordan to consider English taking in as indivisible from the way of life and coming about financial disparity with expanded improvement of EIL. The perception of the individuals of absence of diverse examinations is likewise considered as obvious with expanding utilization of English. Maybe the most upsetting and brutal result among all the effects of English is to build up the self-importance of the English-talking pioneers (Elyas and Picard, 2010). English is no uncertainty a supe rficial point of interest of different countries in examination with their official language and unfortunately in regard with Arabic language in Jordan. It is an expanding acknowledgment that English as an International language is getting embraced by the people who for the most part talk it as a subsequent language (Hanafi, 2011). The non-local people who communicate in English are more than the 66% of the likely speakers of English in the nation. English language is directly perceived as the most head worldwide language of the world. In the forthcoming future, there are outrageous odds of expanding number of individuals learning and communicating in English as their first language which will eventually represent various issues and dangers to the socio-social factor and consequently bringing about limiting individuals from taking utilization of English (Garton, Copland and Burns, 2011). It is reasonable for represent that English is not, at this point considered as a language of a specific or explicit gathering of people and that it isn't only the shopper of the convention of Western-Anglo-Saxon. English is one of the most versatile and quickest developing dialects over the world and in Jordan additionally and this is a main consideration behind the different socio-social issues and difficulties because of the misfortune and relocation of they official language of the nation from different pieces of the country (Gndara and Hopkins, 2010). There are number of issues which are there in English language and the initial an
Saturday, August 22, 2020
Lady Lazarus by Sylvia Plath. Essay Example for Free
Woman Lazarus by Sylvia Plath. Exposition The sonnet Lady Lazarus gives us an understanding into the disturbed existence of the writer Sylvia Plath. She lost her dad at an early age. Upheld exclusively by her mom she experienced an unpleasant adolescence. Truth be told, Sylvia Plath got away from a close to deadly mishap in her adolescence and proceeded to endeavor self destruction twice in the next long stretches of her life. In the sonnet, Plath allows her feelings to emotions and reveals insight into her trouble. In this sonnet, Sylvia Plath utilizes Holocaust symbolism widely. The Holocaust, as is generally known, alludes to the brutal torment and misuse of the Jews by the Nazis. The principal notice of the frightful Holocaust comes as a correlation among herself and a Nazi lampshade. Mind blowing as it might appear, the Nazis utilized the skins of the Jews to make lampshades. Plath feels that she has been utilized along these lines. For an amazing duration Plath had been in and out of medical clinic. To such an extent that she felt like an article in plain view; a minor, unimportant living thing on which the specialists joyfully completed different tests. The Nazis used to remove every single important article from the Jews, including costly textures like cloth. Plath alludes to her skin as Jew material, again demonstrating that she was utilized as an item. Plath endured a mental meltdown in her youth. To fix her, PCPs had no real option except to utilize stun treatment, exposing her to agonizing torment all the while. In the sonnet, Plath utilizes the word charge which has a quip on it, alluding to the fierce torment caused on her by the specialists. In this occasion, an equal can be attracted to the cruel torment experienced by the Jews. In the sonnet, Plath alludes to herself as a significant and an unadulterated gold infant, which is again a case of Holocaust symbolism. It is broadly accepted that the Nazis were pitiless to the point that they not just utilized the Jews to accomplish physical work yet in addition utilized their bodies to make objects like cleanser. Their brilliant teeth were culled out and softened to make resources, for example, wedding bands. Their carcasses were then scorched to eradicate all hint of their reality. The notice of this in the sonnet causes us to accept that Sylvia Plath believed herself to be smothered, persecuted and misused, much the same as the Jews. At long last, a striking closeness is seen in the way where Plath decided to take her life and the strategies used to annihilate the Jews. The Jews were murdered in gas chambers where toxic gases ate up their inward organs. Plath ended it all by putting her head inside a stove, and kicked the bucket because of gas harming. As I would like to think this was maybe in light of the fact that she felt herself so indistinguishable the Jews that she liked to take her life in exactly the same way. In this manner, we can securely presume that Holocaust symbolism frames a critical piece of Sylvia Plaths sonnet Lady Lazarus. b) After fundamentally examining the sonnet, the Holocaust symbolism which has been utilized broadly, appears to be genuinely powerful in passing on the writers message. It is obvious from the sonnet that Sylvia Plath felt she has been headed to self destruction by society in general. Obviously, she accepted that life had been excessively out of line to her. This inclination originates from her youth, when she lost her dad. This awful occurrence left a vast void in her life. A significant piece of her ethical help had been pitilessly grabbed from her. To add to this, Plath had a pitiable clinical record. She made successive visits to the emergency clinic for an amazing duration. The horrifying stun treatment she got shook her totally. When Plath got hitched, her own life endured much more. Her significant other had been unfaithful to her, further exasperating her pitiable condition. By and large, Plaths life was discouraging without a doubt. Plath was devoured without anyone else feel sorry for an amazing duration. In such manner, the Holocaust symbolism utilized by Plath is extremely powerful and proper. It helps us to remember historys most awful story of pitilessness. This legitimizes its utilization to portray Plaths life. In any case, in different regards, the Holocaust symbolism can't viably depict Plaths life. A significant explanation being that the Jews consistently had the will to endure. They were individuals from a prosperous network who were peeled off the entirety of their assets by the Nazis. Plath then again had endeavored self destruction twice. This is a glaring contrast between Plaths life and the Holocaust, making it very inadequate in passing on her message. Another significant contrast is that the Holocaust was an arranged massacre which included the passing of around 6,000,000 individuals. Plaths examination appears to be very insignificant in this angle, as she discusses the passing of a solitary individual (herself). At long last, one of the most significant contrasts is that Plath believed passing to be an exhibition. Toward the finish of the sonnet, Plath says that she was going to rise like a phoenix, alluding to her own demise. To her, achieving demise resembled being revived, as she would be liberated from her grieved life. Plath accepted passing to be a methods for accomplishing triumph over life. She plainly makes reference to that when she endure her subsequent self destruction endeavor, it was a showy rebound. In correlation, the Holocaust was uniquely about driving individuals into surrendering their lives. Accordingly, as I would see it, taking these components and a lot progressively unpretentious contrasts onto thought, the Holocaust symbolism is genuinely compelling in passing on Plaths message.
Thursday, July 30, 2020
Borderline Personality and Problems With Thinking
Borderline Personality and Problems With Thinking More in BPD Diagnosis Treatment Living With BPD Related Conditions Borderline personality disorder (BPD) is associated with a few different problems related to thinking. These cognitive problems often contribute to other symptoms, including relationship problems, emotional instability, and impulsive behavior. Some treatments for BPD focus on addressing these problems in thinking. Paranoid Ideation Many people with BPD experience paranoia as part of their disorder; they have beliefs that others mean them harm, without basis in reality. Most people with BP who have paranoia experience transient symptoms that occur under conditions of stress rather than all the time. Chronic paranoid ideation, the long-standing and unchanging delusional beliefs that others plan to harm you, may be indicative of a psychotic disorder, such as schizophrenia. This can be a debilitating symptom, making the person with BPD feel constantly threatened, even by friends, coworkers, and family. Dichotomous (Black or White) Thinking People with BPD also have a tendency to think in extremes, a phenomenon called dichotomous or âblack-or-whiteâ thinking. People with BPD often struggle to see the complexity in people and situations and are unable to recognize that things are often not either perfect or horrible, but are something in between. This can lead to splitting, which refers to an inability to maintain a cohesive set of beliefs about oneself and others. Because of these extreme patterns of thinking, people with borderline personality are prone to slip from one side to the opposite side in their thinking. For example, they might one day believe that their partner is the most wonderful, loving person in the world, and the next thing that they are evil, hateful and full of contempt. This can harm their potential to hold lasting interpersonal relationships and how they can interact with others. Dissociation Another problematic pattern of thinking that occurs in BPD has less to do with the content of thoughts, what people with BP think about, but rather the process of perception. Dissociation is a common symptom of BPD that involves feeling âunreal,â numb, or separate from oneâs own body or psychological experiences. Again, in most people with BPD, dissociative symptoms tend to occur under conditions of stress. Some experts believe that dissociation is actually a way of coping with very intensely emotional situations by âshutting downâ or separating from the experience. This distance can cause people to take more risks, as they do not feel connected to the situation at hand. How BPD Treatments Address Problems in Thinking Most psychotherapies for BP include strategies for addressing the problems in thinking that are characteristic of BPD. Some therapies accomplish this indirectly by working on problems in relationships, as in transference-focused psychotherapy and some try to intervene directly with thoughts and thinking patterns. For example, in dialectical behavior therapy (DBT), clients are taught grounding skills, which can help them end dissociative episodes when they occur. In schema-focused therapy, clients learn the origins of their ways of thinking (for example, many people with BPD come from childhood environments that may promote dichotomous thinking patterns), and work with their therapist and on their own to recognize maladaptive ways of thinking and to change those patterns.
Friday, May 22, 2020
My Experience At The Multicultural Dinners - 950 Words
Growing up in a small mountain town there wasnââ¬â¢t very much diversity to be spoken of. However, thanks to my parents, I was always encouraged and raised to never judge people who may seem different from myself because no matter the race, religion, gender or appearance, we are all the same on the inside. My first memorable experience that opened my eyes to the diversity that this world contains was in high school during a special event called the multi-cultural dinner. The dinner consisted of different families that brought food, danced cultural dances, brought cultural costumes, spoke about their religion and more all based on their country and culture. I was blown away at all of the different things that go into each culture, or religion. I quickly discovered that I loved learning about cultures that were very different from mine. The more obscure the culture, the more I wanted to learn. From the connections I made and the people that I met at the Multicultural dinners, I was able to travel to Spain for a month the summer after high school. I can truly say that is an experience that I will never forget. I not only had to improve my Spanish, because my language was no longer the majority but the minority. I also had to learn a lot about the etiquette of the spanish culture, try different foods and much more. This all caused me to step outside of my comfort zone but also helped me to grow as person and to cultivate friendships and experiences that will last me aShow MoreRelatedThe Developmental Model Of Intercultural Sensitivity Essay1235 Words à |à 5 Pagesethnorelative is integration, which is when individuals ââ¬Å"have multiple frames of reference and can identify and move freely within more than one cultural groupâ⬠(Bennett, 142). Based off this model, I will review my stage, what influence led me to this stage, and how I plan to change my stage. When reviewing Bennettââ¬â¢s developmental model of intercultural sensitivity (DMIS), I would love to say that I am in the ethnorelative integration; however, that is not the case. I believe that I am somewhereRead MoreCultural Experience : Texas A M International University Essay1047 Words à |à 5 PagesCultural Experience One April Moreno Texas AM International University Cultural Experience One April Moreno Texas AM International University Cultural Experience One This is my first interviewing anyone regarding their culture solely, and I interviewed my friend Jennifer on Skype. I have known Jennifer for a long time, and Jennifer is 27 years old. Jennifer is of African American descent. Jenniferââ¬â¢s parents reside in from Houston Texas, and they have lived there allRead MoreWhat Really Me About Marisela1452 Words à |à 6 Pagesand got blessed with two wonderful boys. I had the pleasure to be invited to a Sunday family dinner, where I met Mariselaââ¬â¢s family, including her husbandââ¬â¢s parents and his brothers. Marisela mentioned that Venezuelans pride themselves on their hospitality, but I did not expect I would feel so welcome, especially that I was an outsider. Her family seemed genuinely excited about having a guest for dinner, and answered every question I asked. The abundance of food and the family atmosphere made meRead MoreCultural Competence And Why Is It Important1027 Words à |à 5 Pages Competency 1 Understand cultural competence and why is it important especially for that have a diverse workforce. The United States has become increasingly a culturally diverse society. The understanding of cultural relativism in a multicultural working environment can be of a great importance to the success or failure of an organization. What is cultural competency? Before we explain it, letââ¬â¢s take a step back and analyze culture, cultural diversity, and Cultural relativism. Objective 1a: DefineRead More Bell Hooks A Revolution of Values: The Promise of Multicultural Change1225 Words à |à 5 PagesRevolution of Values: The Promise of Multicultural Change ââ¬Å"Be not conformed to this world but be ye transformed by the renewal of your minds.â⬠Romans 12:2. Bell Hooks quotes the bible to explain to her audience that people donââ¬â¢t always have to follow societies perceived notions concerning racism; instead they should think for themselves and construct their own opinions about what is right. Bell Hooksââ¬â¢ essay, ââ¬Å"A Revolution of Values: The Promise of Multicultural Change,â⬠speaks about the integratedRead MoreThe American Counseling Association ( ACA ) Website1459 Words à |à 6 Pagesvarious items from informing an individual of the benefits of being a member of ACA to allowing members to access the ACAââ¬â¢s code of ethics for reference at any point (cite). From the abundance of information given on the website, five sections caught my attention. All five seemed very helpful for a new counselor or for those in the process of becoming a new counselor. The five sections were the Clearinghouses, competen cies, podcasts, practice briefs, and the Trauma and Disaster section (cite) The firstRead MoreEssay about Intercultural Communication1427 Words à |à 6 Pagessubgroup sustains its values and tradition through language and rites creating multicultural interactions. Hence, the human communication process cannot be held for homogenous, even inside the same society because factors like race, gender or social class will slightly modify this pattern. Last summer, I spent one month in Quito, Ecuador and one week on the island Anaconda in the Amazonian Forest. This was my first experience in Latin America and I have been able to see two very different part ofRead MoreWriting The Reflected Best Self Portrait1151 Words à |à 5 Pagesas a leader, I will attempt to draw conclusions about my strengths and weakness as a leader based on the things learned in this class. I will speculate on a reflective leadership best-self-portrait through my work experiences that draw on my interpersonal resources for vision. Recognizing my talents and shortcomings will help develop both micro and macro levels of resource development needed to reach my full potential. An example of one of my leadership roles was on the first day of class. I wasRead MoreField Report : Mosque And The Mosque1039 Words à |à 5 Pagesdecided to attend a service at the Masjid An Nur, which according to their website means ââ¬Å"Mosque of the Lightâ⬠located on Lyndale Avenue in Minneapolis. I decided to go to a mosque and experience an Islamic service because being someone who was raised Catholic, attending an Islamic service would be an eye-opening experience for me and give me a perspective on the Islamic religion that I didnââ¬â¢t have before. Before going, I decided to research a bit about what I would be experiencing going to the MosqueRead MoreEducation And Religion During The Great White North1057 Words à |à 5 Pagesthe judgement on racism, cultures, social class, sexuality and gender more people need to realize the sole purpose of life and that can be achieved through education and religion. I was born and raised in the great white north. 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Saturday, May 9, 2020
Whispered Professional Presentation Secrets
Whispered Professional Presentation Secrets The Appeal of Professional Presentation Presentation is all about how you interact socially with different folks. Preparation is the most crucial part of creating a successful presentation. Preparing an expert presentation is more than possible for everyone. Life After Professional Presentation An actual professional is prepared to help her or his co-workers when they're overburdened or facing a challenge on the job. Finally, if you'd like to make certain about the accomplishment of your presentation in the expert environment, you want to create your point as fast as possible. You don't need to be a specialist in color theory, but it's very good for business professionals to know at the very least a bit about it. You might find that you will need to provide a presentation under certain conditions, where your prior experience is not as helpful. The Debate Over Professional Presentation For instance, your main objective may be to s ell copies of your book, however you could also aspire to inspire the audience during your presentation. You have to fit with your audience's expectations if they aren't likely to shell out quite a huge chunk of your presentation handling the differences between expectations and reality. The fifth step you need to do in developing a thriving presentation at work is to think about a few questions that may appear from your audience. An expert presentation style demands the confidence and capacity to convey the perfect image that you need your audience to see. You are going to be able to notice more extraneous parts of visual data which can be removed to improve visual clarity and strengthen communication. Take care to speak to the individual who invited you in the very first location, to get a full and total analysis of who will be in the room. Calmly explain your opinion and be prepared to walk away in the event you are unable to sway the other person or if he or she starts to g et rid of control. If a power point presentation is required in any circumstance, ensure that the background and the text colors match well and they aren't likely to hurt the opinion of the viewers. You need to know your own abilities and choose how best to produce the presentation. Finding out how to create effective presentation slides is a skill that may boost your professional reputation. Together with computer literacy, professional presentation skills are getting to be a new survival skill at work. As soon as... Presentation Skills For a lot of us presenting is a significant portion of our business lives. Decide in advance how and when you want to deal with questions. Advanced tools can even publish a business letter in the shape of PDF document with the aim of effective and professional presentation. Presentations ought to be comprehensive but the details should also be placed in proper places so that they can be relayed in a more organized way. Again, you will have to choose iamges pertinent to your own topic. Professional Presentation at a Glance An individual should use high excellent printing paper and printing ink to provide a professional appearance to a card. Ideally, you will have the topic and much or all the content outlined before you even consider design. If you've got good content, you won't require decoration. So if you'd like to stand out with a terrific presentation, you should look at using custom or premium themes. Professional Presentation - Overview If it's necessary to reorder, you might be paying for services that you paid for on your initial order again. With a simple to use computer plan, you can integrate the presentation with social networking sites with ease and convenience. With the assistance of logistics and supply chain management, it's simple to deal with the material in a professional method. So, assuming you decide the above mentioned benefits will help your organization, then you'll should determine whether a system is affordable to you and if that's the case when is the very best time to bring one on board. If you have chosen to incorporate the usage of a professional presentation folder for your company, you've made a terrific choice in the manner in which you opt to utilize your advertising dollars to help promote your organization image. There are dozens and dozens of specialist slide designs, including all the options you'd want to swiftly customize an excellent business presentation. Dressing a specific way when you're conducting business isn't about somebody conforming to an elitist expert clique. For example, if you've got a business of manufacturing greeting cards you may create one or two folds. If work is the thing that's causing your bad mood, it can be time for you to consider quitting your job. With only a few clicks, you'll have your presentation ready right away. Now that's a means to make your presentation effective. A styled and skilled presentation is never likely to be boring.
Wednesday, May 6, 2020
Accounting Theory Exam Review Free Essays
Stock should not change by the change in accounting policy, two examples in book where this did not hold (1 . Employee stock option ââ¬â authorities proposed that employee stock options be expense has no impact on cash therefore should have no impact on stock price but rice was falling strong indication that accounting policies do matter 2. Dry holes companies were allowed to amortize dry holes but there was no revenue generated so it does not make sense so the only holes you could amortize is the successful ones e holes where they found the oil. We will write a custom essay sample on Accounting Theory Exam Review or any similar topic only for you Order Now . Dry holes would be expensed does not affect cash flow therefore should not affect price of stock, companies who were amortizing dry holes saw their price fall ââ¬â accounting policy does matter significance = accounting theory/policy matter.. Managers of a company are going to try and keep up the price f stock therefore they will do things that have an influence on price and determines the cost of capital)information that it trades on is important -difference between positive accounting theory (predict what will happen?measure is how accurate it is) and normative theory (predicts what should happen?is a good theory if it is logical ââ¬â ex single person decision theory) managers will shift the income into the current period in order to increase their bonus (difficult to measure the shifting of income). Come up with three hypothesis that would support the positive accounting theory 1 . Bonus plan (managers will try to move the Income into the period where Its going to benefit them) 2. Debt convenient (managers will try to avoid a default In the contractual arrangement of debt, try and Increase net Income If they are at risk of debt covenant) 3. Political cost (companies that are facing political heat will try and lower their net income so they can argue that they are not making that much money) change they can affect the contracts (one party may benefit and the other may lose out) -major problem with testing positive accounting theory = hard to measure the earnings management (many ways to do so but some are not so obvious? discretionary approvals) 2 versions of PAT 1. Opportunistic (managers do whatââ¬â¢s in their best interest) 2. Efficient contracting (managers do whatââ¬â¢s best for the company) ââ¬â slight overlapâ⬠¦ Efficient contract tends to be more common -firms targeted for takeovers and debt violators will increase income , share price is more correlated with net income then cash flow, limited use of derivatives, what are the implications of the evidence that the efficient contacts are dominate over opportunistic = owners f the company cannot run the company themselves therefore they hire agents, conflict is controllable. Chapter 9: conflict resolution: 3 kinds of agency contracts = 1. Rent (rent the company to the agent so principal receives fixed income and the agent gets profit and risk, agents are risk adverse) 2. Percentage of profit (second best?you pay a bonus to the manager, get a percentage of the profit.. Problem is the agents efforts are not seen until after theyââ¬â¢re actually paid.. Overcome by basing compensation on a performance basis) 3. Salary (first best.. You can observe the gent, principal takes all the risk ââ¬â problem is moral hazard) they argue that you can create a contract that causes truth telling-could be a penalty for honesty, no restrictions on the contract, could be legal implications. Can agents be trusted? Can they get away with earnings management? To extent, gives them some leeway, cannot fake numbers too large extent, audits prevent this. People assume that managers are going to manage earnings and theyââ¬â¢ll manage to the greatest extent. Characteristics 1 . Sensitivity 2. Precision (put 10% more effort get 10% more change Advantages and disadvantages of using historical cost account= precise but not sensitive.. Market price is sensitive but not precise. (similar to the tradeoff of relevancy and reliability) why are changes to accounting policies controversial? Cue contacts are rigid. Chatter 10: executive compensation.. Second role for financial account- stewardship What two roles do.. Performance measures are used In aging contracts, establishes the value in the.. FAME argues that employment contracts are not needed because the manager relies on reputation, does that mean we do not need measurements? The labor markets are not efficient therefore you still need contracts and if you rely on the labor market it needs measurement. You need performance measurements. Someone predicted that employment contracts will be complicated and research determines its truth.. Historical cost on net income is precise but not sensitive should add another measure of share price. Whatââ¬â¢s the problem with share price? Is sensitive but not precise. Should executives bear any risk? Yes they should need risk to ensure effort. Not too much risk though. Chapter 1 1: earning management.. 4 hypothesis to test theory 1. BATH ââ¬â decrease net income as much as possible to set yourself up for a better bonus next time. Income minimization ââ¬â try and increase income to get the bonus.. F youââ¬â¢re over the bonus cap you would lower your income to save for next year. CAP(Max for bonus) vs.. BOGEY (min for bonus) Income smoothing happens at every level concept to reduce risk.. Rather than take all audits and accruals prevent from bad earnings management bad side? Misleading information, excessive write downs, 6 reasons why managers would manage earnings.. Bonus, debt covenant, political reasons, initial public offerings, monomaniac inside info to investors, to meet investors expectation.. Is earnings management consistent with efficient market theory? No semi strong theory share price fully reflects biblically known information Chatter 12: market forces should hold therefore you donââ¬â¢t need any regulations. Demand for information and supply of information. Information is a public good no one pays for it therefore thereââ¬â¢s unlimited demand for it. Better disclosure will result in more investor interest, increase liquidity, more institutions trading, reduce estimation risk, narrower bids and asks and therefore lower cost of capital and interest rates. How do you define information? Should be more detailed, additional information, more credibility. Disclosure principal: market knows that the managers has information, if they do not release the info the market assumes its bad. But its not as bad as everyone thinks ââ¬â flea. Foods the market know that the manager has the information? Release of the information may be costly and is disclosure truthful. If thereââ¬â¢s no regulatory body thereââ¬â¢s no guarantee info to reliable. High type (good company, try to differentiate themselves, adopt conservative accounting policies, not overstate assets, or understate expenses, use top auditing firms) and low type (poor company Chapter 13: standard setters political issues.. Public interest theory (first best , regulators would set the quality and quantity in the best interest of society, problem what is the ideal amountÃ'⺠moral hazard kicks in) interest group (conflict between stakeholder, policies are best decided by hacking input by everyone) 2nd theory is best Principal vs.. 4 criteria for deciding successful standards? 1 . Decision usefulness 2. Reduce info asymmetry 3. No serious economic consequences and 4. Should be consensus MATH: How to cite Accounting Theory Exam Review, Papers
Wednesday, April 29, 2020
Macbeth Is Responsible for His Own Faith free essay sample
Macbeth, despite influences of the witches and Lady Macbeth, is responsible for his downfall. In Shakespeareââ¬â¢s play Macbeth, Macbeth is a tragic hero who destroys himself by his own wicked and selfish ambitions. At the beginning of the play, Macbeth is portrayed as a courageous, noble hero of Scotland who has bravely won the war. As the story continues, Macbeth soon becomes a tyrant king who is willing to murder anyone who becomes a threat to his kingdom. As the play begins, Macbeth proves himself to be a hero as he demonstrates his bravery and courage. He is praised highly by the captain who describes the bravery and brutality of Macbeth towards Scotlandââ¬â¢s enemies: â⬠he unseamed him from the nave to thââ¬â¢ chopsâ⬠. His bravery is recognised by King Duncan who rewards him righteously, yet Macbethââ¬â¢s brutal and violent character leads him to murder the king. Although Macbeth was influenced by Lady Macbeth and the witches in committing the murder, his deep desire and character motivates and fuels his ambition. We will write a custom essay sample on Macbeth Is Responsible for His Own Faith or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Macbeth is firstly influenced by the three witches who prophecy that he will be king. All hail, Macbeth! hail to thee, Thane of Glamis! All hail, Macbeth! hail to thee, Thane of Cawdor! All hail, Macbeth! that shalt be king hereafter. â⬠Macbeth blindly believes the prophecy without any proof. He refuses to dismiss the words of the witches like Banquo, but instead he chose to believe in those miss-interpreted predictions. Although the witchesââ¬â¢ predictions are somewhat responsible for influencing Macbethââ¬â¢s thoughts, they did not suggest the murder of the king. The thought of murder and treachery must have crossed Macbethââ¬â¢s mind as his guilt is noticed by Banquo: ââ¬Å"Good sir, why do you start, and seem to fear things that do sound so fair? â⬠Macbethââ¬â¢s ââ¬Å"black and deep desiresâ⬠horrify him and he refuses to speak of them openly, but he sends a letter to his wife, Lady Macbeth, explaining the situation. Lady Macbeth, on receiving the letter, encourages murder as she sees that this is possibly the only opportunity to achieve their ambition. Macbeth allows his wife to manipulate him by accusing him of not being a ââ¬Ëmanââ¬â¢ and expresses that she would kill her own baby to have their desire fulfilled. ââ¬Å"I have given suck, and know How tender ââ¬â¢tis to love the babe that milks me: I would, while it was smiling in my face, Have pluckââ¬â¢d my nipple from his boneless gums, And dashââ¬â¢d the brains out, had I so sworn as you Have done to thisâ⬠. Yet Macbeth, being strong mentally and physically, does not put a stop to the murder plan while his conscience warns him of the downfall lurching in the vicinity. Instead of listening to his conscience, he suppresses his guilt and continues with his ambition. Even his mind, intoxicated by the thoughts of murder, directes him to the kings room. ââ¬Å"Is this a dagger which I see before me, the handle toward my hand? Come, let me clutchthee. I have thee not, and yet I see thee still. â⬠Macbeth is greatly influenced by the three witches and Lady Macbeth. However, he is ultimately responsible for his own actions. He denies to listen to his own conscience which repeatedly commands him to consider his ways and the path which is slowly leading him to destruction.
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