English for Specific Purposes Essay Example | Topics and Well Written Essays - 2500 words

English for Specific Purposes - Essay Example The first studies on special languages were in fact those on register, which developed in a Firthian environment. Following strictly in Halliday's footsteps (Halliday, 1978), British linguists identified special registers on the basis of lexical aspects, which they considered sufficient in themselves to distinguish them from common language. For example, the presence of a lexical item such as tablespoonful was enough to presume that the register was that of recipes or prescriptions (Halliday, McIntosh & Strevens, 1964; Strevens, 1977). However, as recent approaches to special languages have pointed out, differences do not apply to the lexical level only, but also concern morph syntactic choices and textual and pragmatic organization (Swales, 1990; Gotti, 1991; Bhatia, 1993). The social context (and therefore the aim) of each of the subdivisions of ESP exerts a strong influence on the linguistic strategies which are to be adopted. Therefore situational and functional requirements dire ct linguistic choices such as lexical density, the complexity and the length of clause structure, the degree of formality and the management of information, to name but a few. The most important d... cate a set of professional skills and to perform English and are learning the language in order to communicate a set of professional skills and to perform particular job-related functions. An ESP program is therefore built on an assessment of purposes and needs and the functions for which English is required. ESP concentrates more on language in context than on teaching grammar and language structures. It covers subjects varying from accounting or computer science to tourism and business management. The ESP focal point is that English is not taught as a subject separated from the students' real world (or wishes); instead, it is integrated into a subject matter area important to the learners. However, ESL and ESP diverge not only in the nature of the learner, but also in the aim of instruction. In fact, as a general rule, while in ESL all four language skills; listening, reading, speaking, and writing, are stressed equally, in ESP it is a needs analysis that determines which language skills are most needed by the students, and the syllabus is designed accordingly. An ESP program, might, for example, emphasize the development of reading skills in students who are preparing for graduate work in business administration; or it might promote the development of spoken skills in students who are studying English in order to become tourist guides. As a matter of fact, ESP combines subject matter and English language teaching. Such a combination is highly motivating because students are able to apply what they learn in their English classes to their main field of study, whether it be accounting, business management, economics, computer science or tourism. Being able to use the vocabulary and structures that they learn in a meaningful context reinforces what is taught and

Case Study Essay Example | Topics and Well Written Essays - 1000 words - 14

Case Study - Essay Example This group is limited in the sense that there is a lack of women specially who watch porn and develop the tastes for having the vaginal matches with their favorite porn stars. This will therefore require a wider understanding of the different social and ethical factors related with viewing porn and its overall acceptability in an individual’s life. What is significantly more important however is the fact that the overall market is probably at its developing stage and the demand is driven by the external factors i.e. porn market? The number of stakeholders in this market therefore is relatively large as well as diversified and therefore the overall market development may be slow as well as may not develop at all considering the ethical considerations. The main issue for the plastic surgeons to develop FCGS as a viable business therefore is to maintain a balance between the different stakeholders while at the same time ensure that all the ethical considerations are followed in their true spirit. This would therefore involve not only the perfection of the technologies which are being used during the surgery but also develop and lobby to the influential groups in order to help recognize this business as an ethical and viable business which can fulfill the particular needs of the customers. The above situation analysis points towards the different reasons and causes of the problems discussed in the case study regarding the female genital cutting. A cause and effect analysis of the problem will indicate that the roots of the major problem are in the overall acceptability of the FCGS. Various stakeholders groups seem to stamp their claim on the human rights and ethical consideration of this practice however, what is critical is the question of free choice of the customers who are willing to go through the overall process of FCGS. A limited PEST analysis of the situation would suggest that the political factors are stronger in

One set of Global Accounting Standards Good idea

One set of Global Accounting Standards Good idea The US GAAP has influenced accounting standards in many countries. A decade ago, some still expected that it would eventually become globally accepted but in recent times, this is not likely because there has been a distinctive global shift towards the use of International Financial Reporting Standards (IFRS) in the past few years. Many nations such as Japan, China and India have active programs designed to achieve convergence with IFRS for financial reporting purposes and more than 100 nations either require or permit the use of IFRS for financial reporting and is likely that it will soon become globally accepted (James, 2009). There has been a broad movement in the US towards the acceptance of IFRs, supported by the Financial Accounting Standard Board (FASB). The Security Exchange Commission (SEC) is also considering allowing US companies choose between US GAAP and IFRS when reporting to the SEC and may require that all US public companies utilize IFRS by the year 2016 and while no final decisions have been made, it is quite certain that the US will be moving away from the traditional GAAP and towards a convergence with IFRS(James, 2009). For several decades, global organisations such as the European Union (EU), International Organisation of Securities Commission (IOSCO) and the International Accounting Standards Commission (IASC) have supported international efforts to harmonize financial accounting standards and reporting(James, 2009). To some extent, the EU gave global convergence a kick-start when they made it compulsory for EU companies listed on an EU exchange prepare their consolidated accounts after Jan 2005, under IFRS (Gill and Rosen, 2007). In 2001, the IASC reorganized and the IASB was created. Harmonization efforts thereby shifted to globalization and in 2002, the FASB and IASB signed what is commonly referred to as the Norwalk Agreement, in which the two standard setting organisations agreed to work together to develop a high quality single set of accounting standard that would be used internationally for domestic and cross border financial reporting. It was agreed that to achieve this goal, they would e liminate existing differences between US GAAP and IFRS and coordinate their efforts on future standard setting projects. As a result of this, they are now compatible in many areas even though some significant differences still exist such as LIFO inventory cost valuation which is widely used in the US but is specifically prohibited under IFRS. Others like presentation, pre-operating and pre-opening costs, borrowing costs and fair value (Gill and Rosen, 2007) exist and have to be reconciled if a global set of standards are to emerge (FASB, 2002). POTENTIAL ADVANTAGES AND DISADVANTAGES ARISNG FROM ONE SET OF GLOBAL ACCOUNTING STANDARDS Having a single set of global accounting standards has its benefits. Firstly, a single set of high quality globally accepted financial accounting standard tends to serve the financial users better and would likely lead to the greatest comparability between companies (James, 2009). The SEC identifies comparability of financial information to investors as a key benefit. Firms choose to adopt IFRS in order to increase opportunities such as increasing the number of global customers and suppliers. US companies want to investigate the financial strength of these customers when establishing long term relationships and these can be facilitated through the use of one reporting standard Secondly, academic research suggests that investors prefer to invest in companies that use familiar standards. Firms that engage in international activities would benefit from convergence and are more likely to voluntarily adopt IFRS if they have more international interactions (Bradshaw et al., 2010). Furthermore, voluntary adoption of IAS reduces the tendency for investors to over invest in domestic stock and under invest in foreign stocks. This could suggest that foreign investment decisions are related to conformity of accounting methods with domestic accounting standards. US Companies will therefore benefit from convergence of US GAAP and IFRS given that IFRS has over 100 countries adopting to it , thereby increasing foreign investment (Bradshaw et al., 2010). One set of global accounting standards would lead firms to exhibit less earnings management, more timely, less recognition and more value relevant information. There would be improvement in accounting quality and also increased liquidity in markets because IFRS is considered a higher quality set of standards as evidenced by lower information asymmetry and greater liquidity (Bradshaw et al., 2010). Lastly, it allows US issuers greater opportunity to compete in global capital markets. Replacing the competing and often contradictory standards would improve investor confidence, allow investors draw better conclusions and simplify the process and cut costs for issuers (Gill and Rosen, 2007). However, having only one set of global accounting standards has its demerits. Adopting IFRS when material differences exist at both conceptual and magnitude level could pose great costs and can be detrimental to investors(Bradshaw et al., 2010). For smaller companies, challenges will arise when their clients are acquired by foreign owners wanting to file under IFRS and this will be due to the firms not being prepared for the change because they dont have the same resources as the big firms(Rahr et al., 2010). Secondly, transition is costly and time consuming especially for public accounting firms due to initial education and software modifications which will require time and money to compute when transition to IFRS takes place. Fees for advising companies by CPAs would be substantial (Rahr et al., 2010). Furthermore, it can lead to users of financial statements claiming that preparers claim that they used standards that are not reliable and that they dont have sufficient knowledge of IFRS, leading to litigation issues (Rahr et al., 2010). Lastly, US colleges and universities dont appear to be equipped to teach IFRS at a level necessary for near-term adoption of standards (Bradshaw et al., 2010). WOULD ONE SET OF GLOBAL STANDARDS BE APPROPRIATE FOR ALL COUNTRIES? Though having one set of accounting standards have their benefits, it may be naÃÆ'Â ¯ve to think that adopting one set of standards for all countries. Skills transferred from Anglo-American countries to developing countries may network because they are culturally irrelevant or dysfunctional in these developing countries (Perera 1989, Cited in Deegan 2001). Also, the IASC standards are strongly influenced by Anglo- American accounting models and thus tend to reflect the circumstances and patterns of thinking in a group of countries. They are likely to have problems of relevance in countries with different cultural environments from Anglo American countries (Craig Deegan, 2001). Lastly, efforts towards assisting countries, particularly the developing countries by providing them with a mechanism to use western style accounting systems may cause harm because UK professional bodies dont make concessions to overseas students and insist on a set of knowledge known to UK practice and are irrelevant and harmful if applied in the wrong way (Seminar note). ADVANTAGES AND DISADVANTAGES OF A PRINCIPLE BASED APPROACH AND RULES BASED APPROACH FOR REGULATION OF FINANCIAL REPORTING. IFRS are generally principle based standards while the US GAAP is more rules based. They differ on a number of points and can affect an entitys reported results(Gill and Rosen, 2007). The rules based approach has been under fire of late due largely to the Enron Corporation failure whereby Arthur Anderson was seen as designing client-originated financial instruments that met the technical requirements of GAAP while violating the intent (Benston et al., 2006). The Sarbanes-Oxley Act of 2002 (SOX) was then issued to improve financial reporting and protect investors and it requires that the SEC conduct a study on the adoption of a principles based set of accounting standards (James, 2009). Principle based approach encourage the use of professional judgement with a focus on what is right and not what is in the rules and thus discourages financial engineering. They have a better ability to cope with the speed of change of environment and they are also less voluminous and easier to understand as they provide latitude to financial statement preparers and are easier to conform with international standards(Moneywatch.com, 2002). However, the flexibility of principle-based approach leads to professional judgement calls when financial statements and audits are prepared and this could lead to financial restatements and increased litigation if the users disagree with the CPAs judgment. They can also be a significant loss of comparability among reporting entities because preparers and auditors are required to exercise judgement in accounting for transactions (Benston et al., 2006). The Rules based Approach are developed to meet demands of major constituents like management and auditors who want a clear answer to every perceivable accounting issue and this protects accountants from criticisms and lawsuits (Benston et al., 2006). There is also less need for explanation in financial statements and less room for interpretation which results in less complex and more transparent financial statements and it reduces problems in countries such as the US characterized by a litigious environment and dominated by a very legalistic framework as the rules are stated clearly (Benston et al., 2006). However, they are too voluminous as it comprises of over 2000 separate pronouncements which are several hundred pages long and issued in various forms and formats by numerous bodies (Gill and Rosen, 2007). Secondly, because of its detailed regulations, application of rules-based approach has led to a lack of transparency regarding matters like revenue recognition derivatives, off-balance sheet finance and the likes (Elliot and Elliot, 2006). Lastly, rules can become useless or dysfunctional when the economic environment changes or if managers create innovative transactions (Benston et al., 2006). CONCLUSION Convergence of IFRS and the US GAAP is in the best interest of US companies in the long run if it provides greater comparability and yields equal or higher quality standards. They both represent a high quality set of accounting standards in terms of mitigating information asymmetry and providing information important for valuation. However, its unclear whether IFRS provides equivalent financial reporting quality relative to US GAAP(Bradshaw et al., 2010).

Multiple Personality Disorder Essay examples -- Health, Mental Disorde

Multiple Personality Disorder Mental disorders have baffled physicians, psychiatrists and the general public since the beginning of time. One particular disorder called Dissociative Identity Disorder, also known as Multiple Personality Disorder, has caused controversy between those who believe it is real and those who think it is purely part of an individual’s imagination. For those who believe strongly in its existence, it poses very real consequences and hardships. Dissociative Identity Disorder has many causes, symptoms, and treatments; unfortunately, those who don’t take it seriously use it as a scapegoat for others undiagnosed problems. Many people may wonder what specifically defines Dissociative Identity Disorder (DID). This disorder is a mental illness that involves the sufferer experiencing two or more clear identities or personalities, also called alters, each of which has their own way of seeing and connecting themselves to the world (1). This disorder was formally known as Multiple Personality Disorder (MPD), and is frequently called split personality disorder (1). The actions of victims with DID are determined by the personality that is dominant at a specific time (7). â€Å"In the category of Dissociative Disorder there are four main disorders: depersonalization, derelization, dissociative fugue and dissociative identity disorder (8). Furthermore, â€Å"DID is a severe form of dissociation, a mental process, which produces a lack of connection in a person's thoughts, memories, feelings, actions, or sense of identity† (www.webmd.com). Having a thorough understanding of the meaning of DID is exceedin gly significant for the doctors that diagnose and treat patients. Several theories attempt to explain the causes behind D... ...inations or delusions, not multiple personalities (7). Without proper diagnosis the individual could experience additional problems. Despite the fact that DID is not a new medical development there is still ongoing controversy about its existence. The debate began during 1980s, it is believed that the sex abuse panic and the satanic abuse caused DID or MPD. Stories of people claiming to have DID became bizarre and the number of people claiming to have DID rose significantly. Some would argue that DID is a real disorder with real victims, while others would report it as being a second Salem witch hunt. Those who believe it is real argue that those who suffer it have suffered childhood trauma which is now affecting them. Others argue that if it is fictitious then the victims are displaying histrionic personality disorder, or the need for attention or approval.

Burger King Corporate Social Responsibility

Assignment Corporate Social Responsibility (CSR) refers â€Å"the ethical principle that a person or an organization should be accountable for how Its acts might affect the physical environment and the general public† dobber, D. & Fahy, J. , 2009). Nowadays, CSR programme Is a global trend, which Is encouraged by the government. It also helps the company in partnership and investment opportunities. On the other hand, CSR programme can enhance the company's Image In the consumers' views. It would be very effective In a competitive market.And furthermore, CSR programme can Improve he productivity and reduce the producing cost for the company. For these reasons, all kinds of business have began to focus on their CSR programme as responding to the sociality concerns In various ways. Burger King corporation (BKC) Is a global chain of hamburger fast food restaurants. 3K Is founded In 1954 by James McLamore and David Edgerton. In the end of 2012, It has a total of 12,700 outlets In 7 3 countnes. Recently, BKC has lust arnved to Vietnam. BKC Is located In Hanoi, Da Nang, and Ho Chi Minh City.However, BKC does not seem to provide a good marketing campaign here. BKC has installed several CSR programmes in other countries but not in Vietnam yet. To implement a CSR programme is a way ot marketing it to Vietnamese society. The problem in Vietnam market is Vietnamese people are not used to tast food due to culture differences. They also care a lot about their looks, their healthy, especially obesity problem. People in ages of 16-35 are the main customer target of BKC, However, the rate of obesity of people in these ages is increasing rapidly.

Outline the main values issues presented to a social worker by one of the case example given

Outline the main values issues presented to a social worker by one of the case example given, with reference to the CCETSW statement of Social Work values. Discuss how you would attempt to resolve the issues in line with the CCETSW value position. Case Study: Ethel, Alan, Marion In this essay I will be outlining the importance of social work values, by looking at the social work values. I will be focusing on the value issues within the case study which are relavent to the CCETSW's statement of values, to understand and integerate the values of social work. In the assignment I will try to resolve the arising value issues in the accordance of CCETSW's statement values as a social worker. In this assignment by using the term' social work' it will be refering myself. In   The meanings â€Å"value† are divers and varied. ‘Values' are a combination of our beliefs, views on which we act upon. Initially, all individuals have some personal values. A social worker has social work values, which are linked with his/her duties and responsibilities. Therefore, the agency also imposes some values on social workers. In some terms social worker's personal values can conflict or compete with others' values. As â€Å"Values are concerned what's good and desireable†(Loenberg and Dolgoff 1992, quoted in Meyer and Mattain, 1995:p.51). The social work is a well know agency and institute, which provides help, support and advice to those people who are deprived, vulnerable and needy such as poor, elderly, women, children etc. The social work services are reliable, confidential, and equally availiable to all individuals and groups. However, the social work is highly criticised to use their power wrongly, for example removeing children and adults from home. On other hand, the occurance of neglegence and abuse in the residential care. We should not forget that it is individual's act and it is not a fault of all members of institution. Thus to pervent abuse and misuseing of power, a social worker should practice on the basis of CCETSW's values, rules and regulations and use them as a guidence. Ethel is 93 years old, which is a fragile age. She may be discriminated and oppressed because of her age as statistics show Family and society: As often seen in our society, people's views about old people are negative. For example they labelled them as ‘burden' ‘ clumsy' ‘rages' ‘slow and lazy' ‘useless' ‘fussy' ‘childish'and even ‘mad'. Ethel's son, Alan, passed comments † but that's old woman for you, isn't it†? On the other hand, Alan's wife Marion is reluctant to answer the questions and burst into tears. Alan pays little attention which makes you think Marion is depressed for some reason. Which require assessment and communication to evaluate the situation. â€Å"It is also important to â€Å"identify, analyse and take action to counter discrimination, racism and disadvantages, inequality and injustice, using strategies appropriate to role and context; and practice in a manner that does not stigmatised or disadvantage either individuals, groups or communities. (CCETSW 1995;P18) Physical and emotional concerns: Ethel is fit and healthy for her age but she is may be at risk, (perhaps she is not). But she had bruises and burnt the kettle. In my opinion it is important to assess the situation, circumstances, knowledge of available and existing resources and assistance which is ‘concerned with the enhancement of human well being†, (BASW 1986) â€Å"Social workers have a responsibility to relieve and prevent hardship and suffering.† (CCETSW 1996) and â€Å"communication to promote opportunities for children, adults, families at risk or in need to function, participate and develop†. (CCETSW 1996; p: 16) Choices and options: It is necessary to know about Ethel's concerns. Social work gives clients ‘respect', ‘options', and choices. The options for client (from available resources) to choose from such as residential homes, care worker, health visitors, community nurse, age concern and others. As ‘choices available to users are often limited.' (Nocon, A. et al 1996p: 51) Although ‘case worker have a correspondent duty to respect that right, recognise that need' (Biestek, P.et al 1950, principle 6) ‘respect their clients as individuals and will seek to ensure that their dignity, individuality, rights and responsibilities shall be safeguarded.'(BASW 1986; 10:ii) â€Å"Regardless of whether they are provided in the home or out side the home,†(Lowy, L.1979; p: 429) ‘However only 5% living in any institution: most elderly people prefer to live with or near their families. Because of lack of community resources Many people are forced out of their homes, but not because the family wishes to be get rid of the older members. (Lowy, L. 1979;p: 65) Partnership: It is essential to communicate with the client, family, friends, or other person or authorities (if involve) to work in partnership. In this case Ethal's son, daughter-in-law or other family, care manager and friends at the day centre and GP (to find out if she have had any sort of injuries or bruises before). Emotional and Health issues: It is stated that Ethel is being confused on occasions, and her short- term memory is poor but she can recall her memories from the past, which is clearly a rough and difficult existence. It also has been acknowledged that she was a victim of domestic violence. She used to get beaten by her drunken husband. A programme, broadcasted by Channel 2, showed that 87% of domestic violence victims are women. According to Unison 1 October 1997, new domestic violence legislation in England and Wales came into force under the Family Law Act. While there remain loopholes in the Act. It does not make the civil law simpler and clearer, allow greater protection to more individuals and strengthen the use of powers of arrest. Despite this, a victim can live in trauma of fear and it also psychologically effects the personal abilities and qualities. It can affect victims for a long- term and blunt their abilities to operate their lives with confidence. And they can see it as a norm of their life, may be Ethel have accepted it as norm that's why she is not unhappy. In our society, people are hesitate to talk about it, or discus about it in the public or with friends which leave them isolated, alone, scared and helpless. It also develops a sort of sense of guilt. The longer you live in that situation the worst outcomes could be. Ethel described, as she was a victim of domestic violence, is she still a victim? Counselling could be a good solution for her if she requires it. But if she is still a victim of domestic violence (Statistics show that if a woman is being beaten by her husband then it could be possible that it can carry on by her son as he see himself ‘Dominate or head') then there is a need of ‘family therapy'. Non-judgemental: We can't make judgements about others but for assessment we should consider each and every possibility and chances of risk and inequality. We are concern that personal help (individually and collectively) is offered within an acceptable personal and cultural context to increase the range of choices open to them and power to make decision, including the participation of client in ensuring and defining that the services are appropriate for them. (BASW 1986; 10) Access to resource: (care, finance, support, and Accessibility) Ethel' home looks tidy but are there adequate support, resources and care available? Ethel's family is living in a rented property and the house is in need of repair. Possibly, the land- lord can arrange to repair the property under the Tenancy Rights. May be Local Authorities can help to provide easy access to and out of home. One more issue, which clicks me, is why Alan took the electricity off! Was it due to financial problems or are they neglecting Ethel. If Ethel needs to get up at night for her needs or she is not having enough sleep then her GP can advice her. Mostly it has seen that the sleeping of the elderly people do change and also getting confused or short-term memory are related to old age. Lowy argues that chronological ageing alone does not account for such changes but, instead, that they are connected with a number of other life's circumstances. (1979; p: 65) â€Å"Persuading and cajoling of clients can range from the ‘informal' admission to a psychiatric hospitals to the gentle pressure on an elderly to enter residential care† ( Thomas, & et al.) On the opposite, Tony Novak and Chris Jones (BASW 1993;p: 196) argue that â€Å"social workers have found themselves with even few resources to meet the needs of more desperate clients. At the same time social worker has faced increasing criticism and ridicule, not only from the media but also from the state itself, which has challenged its legitimacy and sense of identity†.

Lines And Polygons Essays - Geographic Information Systems

Lines And Polygons Essays - Geographic Information Systems Lines and Polygons ? Other objects like lines (roads) and polygons (areas, minefields) are more complicated to handle and will need trained personal (if they're entered and maintained within the GIS). ? If data concerning the state of roads and bridges is necessary to be easily retrieved it might be necessary to create a special form for handling such information. It shouldn't be in the existing reports, because they are snapshots of progress and are being used for documentation ? The base coordinate system for displaying and querying geographical data at the GIS Lab in (and probably in general) is Longitude, Latitude. This is mainly because using GPS Receivers can easily collect data. Within Somalia there are no exact maps available and the GIS Lab of at mainly produces the maps used by the international organizations. When maps are available deminers tend to work with the grid of the map being used. It is necessary to convert this local system into Longitude, Latitude. There is a freeware called available. ? There are two different approaches to work with data in GIS: a) Data is entered into a "database" through the GIS. An example is inserting a village through clicking onto the map and then entering the data associated with this village to the point on the map. The GIS is building up its own data structure in the background and the retrieval of this data can then only be done through the GIS. b) The GIS is used for displaying data stored in an external database. The GIS can query (through ODBC, with SQL) the underlying database and retrieve the necessary geographical information (Longitude, Latitude) to display the points on a map. ? When showing our hierarchy of provinces, districts and cities, was skeptical if this is the right way. He fears, that the survey team would not know in which province they are or they cannot know because the borders are not defined and therefore wrong information is saved in the database. ? The discussion with suggested it feasible to build up our own structure for provinces, districts and cities, because we cannot rely upon people defining this structure on a GIS. ? The GIS Lab of the is playing a big role in sharing the collected data. It will probably come to the point when they want to import data gathered through the Field Module and display it on their maps. As long as we're using longitude and latitude, they will surely not face problems working with our data. ? An idea for the Field Module is a cut and paste function of map pieces, into the sketch maps of the minefields (through the clipboard and e.g. paintbrush). The user can then draw the minefield directly on the screen. This might be another approach, compared to