Language and Literacy Development - 1014 Words

RUNNGHEAD: LANGUAGE AND LITERACY DEVELOPMENT ESSAY Language and Literacy Development Essay Alma J. Bosket Early Literacy Development (O101) -ECH-425 Dr. Leah Barley July 21, 2013 Language and Literacy Essay The achievement of oral language is a normal development for the performance of most children. The child’s (ren) understanding to communicate will began to increase with age, however, it will not establish the growth increase process right away but it will contribute to the perfection progress as the children starts to read and transform into a more experienced reader. Learning and communicating more adequately†¦show more content†¦When children experience early speech difficulties they tend to be at risk later on. By being susceptible to language skills early on allows the child (ren) to be more proficiency and react in a way that contributes to them being able to express themselves in a way that causes them to use a variety of different phonemes and at the same time mix and maneuver other language and literacy skills. Numerous studies have found that there is a strong link between language problems, reading and overall academic achievemen t (Konza, 2006, Snow Burns and Griffin, 1998, Justice and Ezell, 2000). Constructive early language and literacy development can be an ally to opening a child’s (ren) imagination; this will enhance and empower their potential to become successful readers. As the children grow (birth to 3 yrs. old) their brain goes through an extradinary developmental process and they begin to think, learn, communicate and rationalize things. When this early developmental stage is not being nourished the child will feel the affects of it in the long run. Children that come from low-income families that are enrolled in schools are affected the most. Educators and parents can assist these children by giving them the support (early-on) that they need to sustain a healthy learning environment. As educators it is our duty to create an environment that will help in this process. In conclusion, generally in language and literacy development skills for theShow MoreRelatedAdolescent Language And Litera cy Development1751 Words   |  8 PagesADOLESCENT LANGUAGE AND LITERACY DEVELOPMENT LESLEY CHU TSZ TING z5021045 Literacy acts as a very significant role in the out-of-school lives of adolescents. At the most elementary level, academics and policy makers have come to an agreement that the term â€Å"literacy† refers to the writing and reading of published texts. Nevertheless, to a more extensive extent, â€Å"literacy† at the present refers to even an artwork or a dance performance as a forms of a practice of literature. Hence, literacy is essentiallyRead MoreLanguage and Literacy Development in Preschool Children629 Words   |  3 PagesLanguage and Literacy Development in Preschool Children Long before a child begins to speak, he is already communicating with the world around him. From a very young age, a baby knows that a cry will draw a parent’s attention and that holding out his arms means â€Å"pick me up. And long before a child learns to read and write, he has already embarked on the path to literacy. Playing with a book, pointing to a sign or scribbling on a piece of paper – all of these are signs of emergent literacyRead MoreThe Language And Literacy Development Of The Children Using Aac1421 Words   |  6 Pagesdetailed picture of the language and literacy development of the children using AAC. The goal of the study is to explore effective approaches for supporting communication (including oral language, literacy, and technology skills) among those who require AAC devices. They took part in an intensive, 4-week summer intervention program. The program was designed to explore effective approaches, content and contexts for supporting communication, including oral language, literacy, and technology skills forRead MoreHow Language Abilities and Deficiencies Impact Literacy Development1529 Words   |  7 PagesHow Language Abilities and Deficiencies Impact Literacy Development Ashanti Gordon Grand Canyon University: ECH 515 December 12, 2012 How Language Abilities and Deficiencies Impact Literacy Development Multnomah County had a survey done for kindergarten teachers. The results suggested that 19.4% of their students were not headed toward literacy success, due to a lack of necessary language and pre-reading skills. There is a 90% probability of a child that is a poor reader in first gradeRead MoreEducation And Literacy Development For Preschool Dual Language Learners956 Words   |  4 Pageswill be in different stages of language development, and the educator must accommodate for each of these students. Magruder, Hayslip, Espinosa, and Matera (2013) state, â€Å"The US Census Bureau projects that by the 2030s, children whose home language is other than English will increase from roughly 22 percent to 40 percent of the school-age population† (p. 9). This increase in second language learners will cause the educator to accommodate for those needs. Second language learners â€Å"need teachers who welcomeRead MoreLanguage Learners : Does It Promote Or Hinder Literacy Develop ment?902 Words   |  4 PagesIn her article, Mainstreaming English Language Learners: Does it Promote or Hinder Literacy Development?, author Esther Somà ©-Guià ©brà ©, discusses the impact on literacy development when English language learners (ELL) are placed in mainstream classrooms. In this study, she followed two ELL students who are native French speaking African immigrants in the fifth grade in American schools. One of the students was a recent immigrant, only arriving five months ago, and the second was in her third year ofRead MoreSupporting the Development of English Literacy in English Language Learners22851 Words   |  92 PagesSUPPORTING THE DEVELOPMENT OF ENGLISH LITERACY IN ENGLISH LANGUAGE LEARNERS Key Issues and Promising Practices Diane August August Associates Report No. 61 February 2003 This report was published by the Center for Research on the Education of Students Placed At Risk (CRESPAR), a national research and development center supported by a grant (No. R-117-D40005) from the Office of Educational Research and Improvement (OERI), U.S. Department of Education. The content or opinions expressedRead MoreCritically Evaluating the Relationship Between Language and Social Processes and Analysing the Significance of Language Change and Variety for Literacy Learning and Development.2446 Words   |  10 PagesThe development of language and how these changes have impacted on learners’ literacy will be discussed throughout this essay, conveying factors such as the relationship between language and social processes, how language and literacy is influenced by personal, social and cultural factors also relating to the effects that barriers to learning have as well as shared contextual knowledge of language that learners’ have. Various other reasons for lang uage change and development such as accents and dialectRead MoreProfessional Development For Teachers With English Language Learners837 Words   |  4 PagesProfessional development for teachers that promotes English language acquisition and literacy proficiency for English language learners is the cornerstone of literacy reform in the United States. In this assignment, I define teacher knowledge. I then identify three areas of professional development that, by increasing teacher knowledge, would translate to increased learning gains for English language learners. Teacher Knowledge Carlisle, Kelcey, Rowan, and Phelps (2011) distinguished betweenRead MoreLanguage and Literacy1566 Words   |  7 PagesEDKL102- Assessment Task 1 Essay- What is Language? What is Literacy? How are they different? Teachers must have a sound knowledge and appreciation for language and literacy to be able to make the two concepts a valuable part of a students curriculum. This essay will explore the importance of language and literature in a students learning and how they assist in enhancing their development. Most importantly the similarities and differences will be distinguished so that the relationship between

The Black Natives By Arthur Jarvis - 1449 Words

Just as the natives are overwhelmed by fear, the whites are also affected, but in a different manner than the black natives. The white people fear that the Natives will take back their land and get rid of the whites. The whites oppress the natives in order to curb that fear, controlling Crawford 6 them and making them bend to their will. In South Africa, the imperial whites have taken over everything in the country, in essence capturing the natives. The natives are suppressed with low paying and hard jobs, little to no education, and essentially no social structure. Without this education, the natives learn and obtain little to no skills. Without good paying jobs, they have no wealth or prosperity. Arthur Jarvis says, â€Å"It is not permissible to watch its destruction, and to replace it by nothing, or by so little, that a whole people deteriorates, physically and morally† (Paton 179). Jarvis is saying that because there is no tribal integrity, the natives have little to no meaning, as the tribal system is the only way of life they know. These things cause regression into chaos and dominance of whites over them. All things are done because the whites are afraid of the potential power of the colloquial mass of natives. In order to persuade themselves that whi te oppression is moral, white people use the logic behind White Man’s Burden. Arthur Jarvis explains this in his writings that whites justify their motives because of philosophical or religious ideals. JarvisShow MoreRelatedCry, The Beloved Country994 Words   |  4 Pagesgeneration toward the black population in South Africa, one that seeks change but isn t always willing to exert the necessary effort. Who is John Harrison? People enter our lives all the time. Some become close friends. Others are here one day and gone the next. There are some with whom we rarely speak, but when we do, it has great impact. John Harrison could have been this type of character. He does not play a large role, but the role he plays mimics the ideas of Arthur Jarvis, the deceased son ofRead MoreRacial Morals in Cry, The Beloved Country Essay1531 Words   |  7 Pagesracial segregation between white Europeans and black natives. The official goal of apartheid was to establish laws that would isolate these groups in most activities, especially in education, employment, housing, and politics. The word apartheid means apartness in Afrikaans, one of South Africas official languages. This inequity caused great conflict between the races. This conflict can be seen through the experiences of Steven Kumalo and James Jarvis, the main characters in the contemporary novelRead MoreCry, the Beloved Country and Injustice, Fear and Family1 748 Words   |  7 Pagesgovernment spread ideas of inequality and injustice, forcing people to live in fear of their lives. In his protest novel, Cry, the Beloved Country, Alan Paton uses the interaction of characters to illustrate the negative effects of apartheid on both the natives in South Africa and the white oppressors. He uses the subject fear to demonstrate the everlasting ideas of the worlds corrupt system of justice and what effects it can have on family and religion. A corrupt system, such as apartheid, can jumpstartRead MoreThe Family And Love Of A Good Christian Woman862 Words   |  4 Pages The story begins in Ndotsheni, a Native village in the Natal. The protagonist is Stephen Kumalo who is the village’s reverend. One day he receives a letter from a minister in Johannesburg, Theophilus Msimangu, asking him to come to the city as his sister Gertrude is sick. Kumalo decides to go, despite the difficulty and expense, as he has also lost contact with his son, Absaolom. Kumalo arrives in Johannesburg and Msimangu (who will largely act as the author’s voice) arranges for him to stayRead More Cry, the Beloved Country, by Alan Paton Essay examples961 Words   |  4 Pagesown benefit, the tribal system of the African natives is broken down and replaced by poverty, homelessness, fear, and violence. A black priest, Stephen Kumalo, ventures to the great city of Johannesburg in search of his lost sister and son. His journey demonstra tes the unhealthy lifestyle and mutinous atmosphere of the black people; yet he is the beholder of forgiveness, love, hope, and the restoration of a country overwhelmed with problems. The blacks in big cities, such as Johannesburg, are fearfulRead MoreCry, The Beloved Country By Alan Paton Reconciliation981 Words   |  4 Pagesthey controlled a vast share of the wealth after manipulating the black population leaving most in poverty. Consequently, this system led to situations erupting into violence as the black population demanded equality in all aspects. Some of the Europeans were supportive of the black movement, but many lived in segregated areas and were blissfully ignorant of black’s conditions. Despite the violence depicted amongst the whites and blacks of South Africa, in Cry, The Beloved Country by Alan Paton reconciliationRead MoreCry, The Beloved Country1710 Words   |  7 Pagesstating their name and a description, or with background knowledge of the character. There are quite a few characters in Cry, the Beloved Country and their role is to help move the plot along. The central characters are Arthur Jarvis, Theophilus Msimangu, Absalom Kumalo , James Jarvis, and Stephen Kumalo. Stephen Kumalo is a sensitive, humble, and godly man.Sometimes, his anger can get the best of him but he always apologizes immediately after. He goes through a lot of suffering throughout the novelRead MoreComparison of Patons Cry, The Beloved Country and Conrads Heart of Darkness1357 Words   |  6 Pagesthe destruction of the beautiful, pre-colonialism native land of Africa. Heart of Darkness also tells the story of a man and his experiences with colonialism, but a man who comes from a different time period and a very different background than Alan Paton’s Stephen Kumalo. Although, both Joseph Conrad and Alan Paton portray the colonized areas as very negative, death filled, and sinful places, it is when one analyzes the descriptions of the native lands of Africa that the authors reasons for theirRead More New Criticism of Cry, the Beloved Country Essay988 Words   |  4 Pagesfriend’s daughter. In his journey to Johannesburg there are a lot of smaller journeys, such as trips to the reformatory, Shanty Town ,Ezenseleni, and many such other trips. Other characters that are searching or journeying for something are Arthur Jarvis, James Jarvis, Absalom Kumalo, John Kumalo, and Msimangu. The ability of a family to nurture and heal individuals. This theme can be seen in how individuals such as Absalom and his wife are committing crimes to survive, but once reintroduced into theRead MoreAlan Paton s Cry, The Beloved The Country1358 Words   |  6 PagesHistory is known to repeat itself, as evidence by the many groups that have suffered racial and ethnic discrimination. Hitler created prejudice against the Jews during World War II. Southerners discriminated against the Blacks, leading up to the Civil War, and during the Apartheid, the Natives were segregated from the Whites. In Alan Paton’s Cry, the Beloved the Country, the main character Stephen Kumalo goes through a journey to restore his tribe. During his journey, he discovers and learns of the injustices

Total Factor Productivity And Its Importance †MyAssignmenthelp.com

Question: Discuss about the Factor Productivity And Its Importance. Answer: Introduction: One of the factor that is considered precarious for economic fluctuation, economic growth and per capital difference across county is total factor productivity (TFP). The amount of input used in the process of production is not defined by the total factor productivity. Level of TFP is determined by how intensely and efficiently inputs are utilized in production. Number of hours worked and output level has strong correlation with the TFP. In the model of standard business cycle, investment and pro cyclical supply of labour are promulgated by shocks to factor productivity. This helps in generating fluctuations to labour productivity and output under the business models. TFP helps in driving income per capita in an economy as a part of long growth. Determinants of TFP are highlighted using the endogenous growth models when growth rate in TFP are linked to innovation (Ayres et al. 2014). Growth in output is represented by TFP. Factor productivity can be different in different countries d ue to difference in technological efficiencies and physical technologies possessed by them. Discussion: Business cycle is significantly impacted by endogenous innovation decisions that affects the growth of total factor productivity. It is regarded as a mechanism that helps in propagating shocks that are of low persistence that helps in increasing persistence rather than creating any disturbances. A firm is able to convert its inputs into outputs using several combination of inputs as incorporated in the production process. Production process helps in establishing relationship between resulting outputs by using various input combinations. Production process helps in indicating the maximum level of output that can be produced by organization sing different level of inputs. For making the concept simpler, it is assumed that firm would be using toe inputs that is labour and capital. Growth in Total factor productivity is derived by calculating domestic growth output that is not explained by growth in inputs used in production process. In other words, it is the combined efficiency of capit al inputs and labour inputs relative to value added in economy. TFP growth is often referred to, as Solow residual is it has disembodied technological change. However, it also involve some factor beyond technological change. Following equation represents production function using labour and capital as inputs to production process. q= f (A, L, K) The above equation explains relationship between quantities of two inputs that is labour and capital in output determination. L symbolises labour and K symbolises capital. Another component A denotes technological factors. A that is measured by technological factors denotes total factor productivity. Competitiveness of organization or country can be measured using TFP. A country is likely to be more competitive if it has higher total factor productivity and it is regarded as one of the main driver of economic growth. If a country is able to experience increased total factor productivity, then sing same level of resources, it can yield higher output and thereby leading to higher economic growth. The primary point of distinction between A and (K and L) is that former is TFP that account technology as its measured factors and later are inputs to production process (Gupta et al. 2014). Output can produced by firms output in various ways because production functions make use of inputs in varying proportion for producing different level of outputs. If looked at the above production function as indicated by equation, it can be seen that firm using more labour will have to use less capital and vice versa. Suppose, an organisation wants to manufacture cars, it can rely on more capital usage or more labour. There can be employment of labour intensive techniques for manufacturing or capital intensive techniques whatever is suitable to the organizations production process. An increase in either L or K will lead to increase in level of output. However, in the long run due to applicability of law of diminishing return to variable factors, an increase in input to certain level will fail to increase output. TFP accounts for wide range of factors such as innovation, human capital and technology. With the advancement of technologies and change in the production process, a firm is capable of producing more output with the given amount of inputs. An organization are operating efficiently as described by technical feasibility and it is indicative of the fact that inputs are being utilized efficiently. It has been realized by economist that process of economic growth is driven by total factor productivity. Concept of TFP growth has three major improvements over traditional Solow residual approach. TFP growth is estimated as it involves changes made to input factors and allowing non-constant return to scale. In second part, TFP also incorporates indirect and direct effects through intermediate linkages to economy and in addition to this; it takes into account characteristics of open economy by assigning role of trade shocks (Kogan et al. 2017). Slowdown in rate of growth of Total factor productivity in merging market is considered as decisive break The above graph accounts for growth in total factor productivity for the changes in output that is not caused by changes in capital or labour input. Negative growth in total factor productivity can result from negative effects from recession that needs to be short lived when the economy is recovered. Since decades, the ongoing trend indicates technological progress is weakened by TFP. Investment made in economy can be sustained by faster growth in productivity (Restuccia 2013). Incorporation of measurement errors in output and capital in TFP growth: Labour becomes more efficient if they are provided with better technology and increase in productivity is not attributable to increased knowledge or better technologies. There can be sustained growth in per capital income of country o economy if there is an increase in per capita input. For over the past 150 years, advanced economies have experienced sustainable growth in their per capita income. Reason is attributable to technological advances leading to increased total factor productivity. Considering rise in long-term per capita income of US that 80% rise in level of output accounted for technological advancement and 20% resulting from increased capital investment. Inputs and efficiency are the two factors that are responsible for capitalist growth. There are three propositions that are responsible for success of economies and input factors driving growth are regarded as inherently limited. It incorporated world technologies diffusion, monetary view and economic centre of gravity shifting to Asian nations. Estimated growth of total factor productivity are sensitive for the assumptions about economics of scale. Distinction needs to be done at various developmental level. When factors other than technological change represents growth, difficulty arises in interpretation of measuring growth in TFP. Incapability of K and L in driving economy towards long-term sustainable growth: Technological factors suggest growth and technological progress is experienced in recent histories. From both theoretical and empirical point of view, one of the major growth of technological progress is the technological progress. An addition or employment of extra nit of input by keeping all other factors constant will lead to fall in output level according to law of diminishing marginal return. Due to this, a country by accumulating capital and labour will not be able to maintain long-run growth. The contributory factor resulting in growth of per capita output of any economy is technological advancement, capital stock and labour input (Gupta 2014). Increasing income inequality in country is related to declining share of labours and it is responsible for concentrating labour income. Growth of labour productivity forms the basis of sustainable economic growth. Growth of income witness a decline if growing national income share is spend towards national income. The reason is attributable to the fact that distribution of capital income towards labour income is more evenly distributed compared to households. Growing inequality in wage has been mainly due to falling share of labour in productivity. Labour division forms the basis of growth within, between the economy and rest part of world. Each workers are required to have particular skills and such expertise helps in enhancing each workers productivity. Overall national growth results from labour supply growth and increase in value of goods produced in the country (Buccirossi et al. 2013). Importance of TFP as a force of sustainable growth: TFP as a source of sustainable growth can be explained by taking an example of Asian country that is Singapore. This is done by analysing source of growth in output by using the estimation techniques of total factor productivity over the past several decades. Considering this case can be an outstanding example of growth of TFP. It has been ascertained since 1970s that growth of TFP in Singapore has been slow and economy is driven by input. One of the driving force of output growth in country is the capital input (Balcerowicz et al. 2015). It can be seen that target of achieving target growth is prevented by diminishing return to factors. Technical progress and technical efficiency needs to be differentiated and growth in TFP needs to be identified by industrial sector. Technical efficiency in the country is negative and growth of total factor productivity is driven by technological progress (Jones 2015). It has been explored that capital deepening helps in enhancing the technical pro gress of country. A country needs to have human capital development policies for enhancing the growth of TFP through progress in technical efficiency. Total factor productivity is the technological level or level of productivity in an economy. An increase in capital to labour ratio is indicative of fact of increase in capital deepening. Other segments of economy becomes uncompetitive due to appreciation of currency from natural resources exports. There are certain endogenous innovation decisions that leads to growth in total factor productivity and has several implications in business cycle. Certain factors that helps in generation of pro cyclical fluctuations low persistence and non-technological shocks given by innovation market profile. TFP technology adoption determinants helps in explaining cross-country variations (Halpern et al. 2015). The long-term source of economic growth is provided by total factor productivity. It represents externalities that helps in creating societal benefits resulting from return on inputs and this is beyond factors that are internalized by investors. Growth in TFP is regarded as compounding measure. It is indicative of fact that annual improvement do not add up over long time-period. Gradual erosion in economy and its ability to prevent decline results from long-term slowdown due to falling growth in TFP. Facts that are reflected in TFP involves technological change, market structure, other spillovers and things that is measured wrongly and intangible assets that is left unmeasured (De Gregorio 2016). Therefore, TFP is not only required in business corporation but also in the area of public policy makers interest. In several mature economies, slowdown in growth of TFP is a major matter of concern. One of the sustainable source of ling-term growth of economy is TFP and this is so because economy keeps running because of productivity. Diminishing return is not incorporated in the growth factor as compared to homogenous inputs. The workhorses of economic growth empirical analysis is growth measurement and growth accounting. Assumption of constant return to scale, factor neutral technological change and marginal cost pricing with regard to TFP notion seems to be widely accepted (Calligaris 2015). Conclusion: Rate of change in economy productivity and potential gross domestic product helps in measuring sustainable economic growth rate. Increase in total factor productivity shifts or changes the entire production capacity of economy as a whole. Factors driving economic growth involves technological changes along with quantity and quality of capital and labour supplied in economy. Therefore, it can be said that the major determinant of growth of total factor productivity is change in technology. It can be concluded that crucial factor influencing economic growth and long-term sustainability of developed countries is total factor productivity. References: Ayres, Robert, and Vlasios Voudouris. "The economic growth enigma: Capital, labour and useful energy?."Energy Policy64 (2014): 16-28. Balcerowicz, Leszek, and Andrzej Rzo?ca.Puzzles of Economic Growth. World Bank Group, 2015. Bartelsman, Eric, John Haltiwanger, and Stefano Scarpetta. "Cross-country differences in productivity: The role of allocation and selection."The American Economic Review103, no. 1 (2013): 305-334. Buccirossi, Paolo, Lorenzo Ciari, Tomaso Duso, Giancarlo Spagnolo, and Cristiana Vitale. "Competition policy and productivity growth: An empirical assessment."Review of Economics and Statistics95, no. 4 (2013): 1324-1336. Calligaris, Sara. "Misallocation and Total Factor Productivity in Italy: Evidence from Firm?Level Data."Labour29, no. 4 (2015): 367-393. De Gregorio, Jos. "Financial integration, financial development and economic growth."Estudios de Economa26, no. 2 (2016): pp-137. Fernald, John G. "A quarterly, utilization-adjusted series on total factor productivity." Federal Reserve Bank of San Francisco, 2014. Greiner, Alfred, Willi Semmler, and Gang Gong.The forces of economic growth: a time series perspective. Princeton University Press, 2016. Gupta, Sanjeev, Alvar Kangur, Chris Papageorgiou, and Abdoul Wane. "Efficiency-adjusted public capital and growth."World Development57 (2014): 164-178. Halpern, Lszl, Mikls Koren, and Adam Szeidl. "Imported inputs and productivity."The American Economic Review105, no. 12 (2015): 3660-3703. Jones, Charles I. "The facts of economic growth."Handbook of Macroeconomics2 (2016): 3-69. Kogan, Leonid, and Dimitris Papanikolaou. "Growth opportunities, technology shocks, and asset prices."The Journal of Finance69, no. 2 (2014): 675-718. Kogan, Leonid, Dimitris Papanikolaou, Amit Seru, and Noah Stoffman. "Technological innovation, resource allocation, and growth."The Quarterly Journal of Economics132, no. 2 (2017): 665-712. Marrocu, Emanuela, Raffaele Paci, and Stefano Usai. "Productivity growth in the old and new Europe: the role of agglomeration externalities."Journal of Regional Science53, no. 3 (2013): 418-442. Restuccia, Diego, and Richard Rogerson. "Misallocation and productivity." (2013): 1-10. Sanchis, Teresa, Juan A. Sanchis-Llopis, Vicente Esteve, and Antonio Cubel. "Total factor productivity, domestic knowledge accumulation, and international knowledge spillovers in the second half of the twentieth century."Cliometrica9, no. 2 (2015): 209.

Bram Stokers Dracula Essay Example For Students

Bram Stokers Dracula Essay Film today can be very powerful as a means of expression and communication. Often the most diminutive detail can have a tremendous i8mpact on an audience encompassing all ages. These details often come from a range of media devices. They have a profound affect on how the director attempts to express a scene. One of the most recurrent themes since the launch of film has to be the element of Good and Evil. A prime example of this is Bram Strokers Dracula. The film is based on a book written by Abraham Stoker in the 1800s. During this time England was fascinated by the Gothic. Darwin had brought up the theory of evolution, giving the idea that man evolved from prime apes. This all built up to eventually influence Bram Stroker to write the amazing Dracula. In this essay I will be conducting an analysis on the contrasts between the element of Good and Evil. I will be studying how they are both portrayed in the film. Extreme polarities between good and evil are an additional Gothic element Stoker applies to produce a mysterious tone. When characters are heading into Lucys tomb, the setting is very dark and gloomy. This contrasts greatly with the picture given of the setting once they exit Lucys tomb. Seward describes it as fresh and pure in the night air p. 220. This change in the atmosphere makes the reader associate an eerie feeling with Lucys tomb, which causes them to feel anxious whenever the characters venture into the tomb. The reader also feels anxious because of foreshadowing which Stoker uses while the characters are at Lucys tomb. The night is explained as dark with occasional gleams of moonlight between the rents of the heavy clouds that scudded across the sky p. 219. This explanation foreshadows that something frightening is about to occur. This creates an apprehensive feeling in the reader, and increases suspense in the book. Another time when Stoker includes foreshadowing is when Seward comments, Never did tombs look so ghastly white; never did cypress, or yew, or juniper so seem the embodiment of funeral gloom p. 222. This illustration leads the reader to believe something strange will happen soon, and forces them to keep reading. Stoker uses many Gothic elements when describing Lucys tomb to enforce the tone of the scene. This is necessary because once the reader feels what the tone of the setting is, it enhances their understanding of the scene.

Aztec Assignment Essay Example

Aztec Assignment Essay Example Aztec Assignment Essay Aztec Assignment Essay Introduction My role in the Aztec community is to sacrifice for the sun god (Huitzilopochtli) so that he may bring prosperity life to our people. We sacrifice to our gods as they did when they sacrificed themselves to bring us here, in a way we are repaying our debt to the heavens. I am a priest of the city of gold and this is my life.. -Day 34: It was the day of sacrifice our warriors had captured people from a native tribe nearby. We had been preparing for this following days for almost a year now as it was the 52nd year the year of eternal sacrifice. We started off with a preparation sacrifice which consisted of one helpless child†¦ ‘As he climbed the temple stairs he was whimpering and quivering the whole way up. As he gets to the top and lies down on his back, my men grab a hold of him as tight as the sacred cobra. He gazes over to me in despair I could almost taste the fear I pulled out my sacrificial knife and healed it over my head and drove it into his chest. I then pulled out his heart†¦ still beating in the sunlight. I put it up to the sky while my men tossed his body down towards the raging crowd. The pool of blood ran down the stairs which seemed to please the awaiting peasants down below. After my sacrifices were complete the celebrations had only just begun which would later continue till dawn. ’ -Day 35: The morning had arrived and I could still smell the ever lingering blood in the air. The night came we prepared as it was the day before the eternal sacrifice. When the evening star reached the top of the sky we stretched the captive over the alter, lit a fire on his heart inside his chest, then cut it out and held it up to the sky. I then placed the heart in a bowl of sacrifice which held the heart for tomorrow. Later that night the celebrations continued but the fear of the ending of the universe was still held in our people’s minds. -Day 36 As morning arose the thought occurred to me of what could happen on this very day.. The prediction was of this year that our saviour would return to these lands claim our city as his own. If we did not please our gods then the prediction would alter in a way that would lead to the destruction of our lands. The day had started with offerings and ritual dances to the gods, but the night had held for something much different. As the night came I started my preparations by changing into my ceremonial robes meeting with the sacrificial victim. The man chose himself to be sacrificed as it had brought him a full year of beautiful women wealth at the cost of death. I walked to the top of the temple while eagerly awaiting the sacrifice. I could tell the crowds where getting nervous as the chants had turned silent. The order was given to distinguish every fire within the city and it was followed by the victim being brought up. I drew the blade from its sachet holding it towards the moonlight. As I started the chant of the gods the chose victim began to startle and shake, getting closer and closer to the edge of the table. He leapt from his position, somehow avoiding the guards ran down the temple stairs, only to meet a swift death from the crowds down below. The people had not realised that they had just killed our only prepared sacrificial victim†¦ Now we waited†¦ until the sun would arise (which meant that our kingdom would be safe for another 52 years). We waited but hour after hour the crowds got more worried as they eagerly awaited our salvation. The worst prediction had come true and the sun never arose, only to be replaced with dull clouds and rain. That was it†¦ it had meant the end of the world for our people. However I would not lose hope in our gods and proclaimed to the people that the gods where satisfied. I lied, but only to protect our people. -Day 37 The morning arrived and I went into town to see how our people had taken the recent series of events. No one seemed to be scared of worried. I on the other hand was very wary of what was going to happened and I had not forgotten that we had failed to please the gods. I had given my peoples false hope and led them to believe that we would continue to prosper and live undisturbed for another 52 years. As I had said blasphemy, I was forced to remove my own ear in repayment to the gods. Ironically tho this did not seem to make me forget about our cities inevitable destruction. -Day 38 Today while walking through the markets of Tenochtitlan I noticed a strange man who must have been an outsider visiting the city. He was a light skinned man with a broad rimmed hat, with feathers protruding from the brim. Something however was different about this man, yet I could not seem to put my finger on it. [ PAGES MISSING†¦ ] -Day 43 They came through our city with spears that shone in the light.. They rode upon large beasts weld batons made from something harder than rock. I watched my people die at my feet The terror of these invaders had caused chaos within the city walls†¦ These people came because of me. I have failed my people†¦ and I have failed the gods. My name is Tianozomo I am a rightful servant to my leader Montezuma. They’re coming to me now , as for all my people†¦ please forgive me for what I have done.

The Australian Communist Party essays

The Australian Communist Party essays Throughout this essay I will be focusing on a conversation that was held between Shane, Jane and Husna in relation to Australian judges and our parliamentary system. There are several issues which have been raised throughout this conversation, such as what role do judges play in society and how are they perceived? I will also look into the Australian Communist Party case, what the case entailed, why it occurred and what was the outcome, as well as other cases which are relevant to certain areas. I will also endeavor to divulge current sections of the constitution which prohibit certain behavior and laws. I will look into what exactly Jane means by the term, reasonably necessary. I also aim to provide many examples to justify my contention and discuss at lengths the validity of the claims made in the conversation. Shane discusses the Communist Party case and how it showed Australian judges in their best light and how they appeared to be fearless guardians of individual rights in Australia at that point in time. The Communist Party case occurred in 1951. The Communist Party case is a historical and famous Australian case which has been known to be considered a highly influential tool for Australian Defense powers, Judicial review as well as the rule of law. In 1950 the Australian Federal Government acted upon legislation to claim that the Australian Communist Party was illegitimate organization and had aims of seizing their property. Brought before the High Court of Australia in 1951 the law was challenged and it became a majority decision of 6:1, Latham being the dissenting Judge, held that this specific law was outside the Commonwealth jurisdiction and resulted in being invalid. The law was enacted at a time in Australias history were the threat of communism was a very real threat not onl y for Australia but for many other western countries. The Australian Army were at the time fighting a war in Korea. There wa...

Court Case Scenario Study Example | Topics and Well Written Essays - 1250 words

Court Scenario - Case Study Example Even when Walt concurs that the fault may have occurred due to improper pre-testing of the machine before being installed at the customer's work site, he (Norm) is not willing to implicate that his company is at fault, obviously to save its reputation and market standing especially, because it is now passing through a very difficult phase. Walt Winters is guilty of not having assessed the technical facts thoroughly, before advising Norm to arrange to replace the machinery. He should have conducted necessary tests and overhauled the machine before passing judgment about it. There seems to be a clear case of communication gap between the Technical Department and Customer Servicing Department, and lack of clarity about where the realm of technical responsibility ends, and decision making management begins. All along Walt Winters was under the opinion that the matter was a management decision, whereas Norm felt it was a technical one. However under NSPE Code III I A, Engineers Code is violated when: "Engineer does not admit and accept his own errors related to the action, or Engineer distorts or alters the facts in an attempt to justify his errors related to the action." (NSPE Code of ethics. 2007). So, if the mistake was on the part of R & M Machinery, the company should not have kept silent and it was obligatory on their part to inform their long-standing customer about the deficiency in their service. Their silence, on a crucial aspect of acceptance of fault for defective machinery, has implicated them in this case. Defense: The deficiency of service on the part of the seller regarding the defective machine has not been conclusively proved, but has just been inferred by the prosecution on circumstantial evidence. It is quite possible that a perfect machine delivered by R & M Machinery may have been mishandled, or wrongly used by Exes. The fault may have occurred, not due to the inherent defect in the machine, but due to wrong handling or mal-operational techniques, which could have led to the parts being damaged or rendered unsuitable, thus making the machine inoperative. However, the seller has agreed to replace the machine on good faith and it has been done to the full satisfaction of the buyer. Here the economic factor is absent, since no losses or damages have accrued to the plaintiff. Since no real losses have occurred and the matter has now been amicably settled, the question of any further queries on this issue shall not arise in future. JUDGE: There has been a breach of trust on the part of the seller in not informing the buyer, regarding the actual fault of the machine and the reason for its failure, despite the fact that, with the exercise of due reasonableness and diligence on its part, this could have been done. Prima facie, there seems to be no evidence to suggest that a deviation of Professional Code of Conduct of Engineers has not taken place in this instance. "In addition to being able to use one's mastery of a professional body of knowledge, this knowledge must be applied consistently, reliably and according to a legal and ethical framework." (Nicole Radziwill.

Business-to-Business E-Business Technology Research Paper

Business-to-Business E-Business Technology - Research Paper Example The Business-to-Business E-Business Technology concept emerged owing to the growing use of internet technology in the business sphere. With the enhanced use of internet technology, business corporations can effectively interact with each other both in an intrinsic and extrinsic manner. Intrinsically the business corporations can better relate the head office functions with the several branches spread along different regions and also to the warehouses. The business corporations with the use of internet medium can modify the business functions related to purchases and sales in a much faster and efficient fashion. Business-to-Business technological interface helps the business corporations gain a huge number of advantages which can be enumerated as follows. Management of the inventory and sales functions is better managed by business houses through the expanded use of internet technology. The business corporations through the use of the internet medium can effectively track changes in t he external market and thereby modify the products and services rendered. Through enhanced satisfaction of consumer demand, the business houses can generate more amount of profit and also augment on the market share. Moreover, with the enhanced use of internet technology in the business medium the business corporations can effectively minimize the cost of business operations thereby enhancing the productivity aspects. Different companies pertaining to manufacturing and other information technology companies have gained largely owing to the expanded use of internet technology in the business to a business sphere (Haag, 2005,p.139-410). An enhanced understanding of the Business-To-Business Electronic Commerce technology shows that the above technology can be used in different forms by the business corporations while performing business activities.

Marcel Duchamp's readymade Fountain(1917) Essay Example | Topics and Well Written Essays - 500 words

Marcel Duchamp's readymade Fountain(1917) - Essay Example Fountain was rejected in 1917 despite the obvious advancement it made to the contemporary art movement in America. Not everybody then, or even now looks at a urinal and thinks of it as a fountain. However, if you look closely at the design it is a fountain. A fountain provides clean water. A urinal also provides clean water to wash away urine. Duchamp wanted viewers to look beyond the purpose of the urinal and into a natural beauty. The gleaming white porcelain, gracious curves, and geometrical shape of holes in the back are all beautiful when taken into consideration by themselves. Duchamp wanted his readymade to be a contradiction. A thing normally thought of as disgusting could be beautiful and a piece of art. Today Fountain is seen as one of the most influential pieces of the 20th century. Fountain also can be viewed in a historical context. This piece was displayed during World War I. While many men were dying in trenches in Europe, rich men were using urinals without a thought. While men were dying in their own urine and feces wanting a drop of water, men were flushing these objects without a thought away from the war. Duchamp was showing the differences between a poor soldier and a rich businessman.

The Crucible A.P. Book Report

The Crucible A.P. Book Report The Crucible A.P. Book Report 1. The Crucible 2. Arthur Miller, 1950s 3. America, California 4. John Proctor Honorable and rational, he is the â€Å"leader† of the few sane people of Salem. Although plagued by his affair with Abigail, the biased and foolish leaders of the church, and the underhanded intentions of his fellow neighbors, he still somehow is able to remain in our minds as a respectable man that stood honest until the end. Abigail Williams Masterfully deceitful and envious, she is the main cause of the Salem witch trials. Originally fueled by lust for John Proctor, she is forced to victimize the entire village after weaving too thick a web of deceit about her affair. Judge Danforth Self-Righteous and stiff, Judge Danforth is the towering character that believes in the churchs, and his own, holiness. He judges the Salem trials somewhat sensibly, but his stubbornness in Puritan values blinds him towards the ulterior motives of many Salem inhabitants. Reverend Parris Scornful and pathetic, Parris is a deplorable minister that cares only about his image. He discover Abigail flagrantly disobeying his orders, but tries to keep her deeds secret, in fear for his reputation. Elizabeth Proctor (minor) Wise and forgiving, Elizabeth is a modest woman that has quietly lived with John, even through his affair. Although she doesnt appear joyful or happy, she is never blinded by Salems uproar and easily shines as a moral character through the harsh times. Reverend John Hale (minor) Overconfident but sensible, Reverend John Hale is a character that majorly develops as the novel progresses. He first shows up as a brash reverend ready to fight witchcraft, but develops into a humble and sensible man that realizes the calamity in Salem. He is one of Johns few allies, and is wrecked with guilt after the trials are over. 5. Salem, Massachusetts (Village) John Proctors House: Although located somewhat outside of Salem, it doesnt take long for the craze to reach his house. The mood in the house is dreary and stiff, since an air of mistrust pervades the roms. Hale originally comes here to examine the Proctors family, but comes to believe in Johns cause after the injustice done to Elizabeth. Salem Meeting House: Forbidding and ominous, the meeting house turned courtroom is the center stage for the witch trials. Poorly made walls and simple furniture make up the room, and this creates awkward tension for the reader and the accused. All accused â€Å"witches† are condemned here by Judge Danforth, with Abigail leading her deceitful group. Parriss House: Originally clean and white, this place soon houses the horrible misdeeds of the Salem Witch craze. Betty was originally confined to her bed here with a mild sickness, but certain accusations against her, paired with Titubas confession and Abigails quick plot, turned this house into the spawning point for the witch hunt. 6. In the village of Salem, Betty Parris is stricken with a disease after secretly dancing in the woods with the village girls. The townspeople bring in Reverand Hale, a witch craft expert, and he accuses the leaders of the girls, Abigail and Tituba, of complying with the devil. However, the girls claim they were possessed, and blame random member of the village to reinforce their confession. The Salem Witch hunt officially starts. In a house far outside Salem, John and Elizabeth Proctor converse over marriage issues. Soon after, Hale comes to question the Proctors, but instead learns from John of Abigails deceit and intention. The marshals then arrive, and bring a warrant for Elizabeths arrest on account of being a witch. Though they have little evidence and Hales disapproval, the marshals take her anyways. Proctor, Mary Warren, Giles Corey, and Francis Nurse storm into the court and demand for the release of their wives. Marry Warren, originally part of Abigails group, confesses that everything is a lie. Proctor brings more evidence, claiming that Abigail is a whore that wishes to see his wife dead, and that his wife knew all about the affair. Judge Danforth gives a series of tests to Proctor to confirm this, bringing in Elizabeth to confirm the statement. She denies it to save Proctors dignity and both are jailed, ultimately due for the gallows. The seasons change, and Abigail has run away from Salem. John is given a chance to live by signing a confession, but tears it up when he learns it must be shown to the public and ruin his name. At the end, he is sent to the gallows. 7. Religious Extremism/Intolerance: Although superstition and religious values sparked the ideas of witchcraft around the town, it was intolerance and Puritan extremism that truly set the fire ablaze. Basically, anything against Puritan values was stricken down as devil-worship. Ironically, the only reason the Salem Trials became believable was because of Hales relentless push for a confession between Tibuta and Abagail, and Judge Danforths one-track mind against the proclaimed â€Å"witches.† Accountability and Hidden Agendas: In a culture founded on strict standards and uptight morals, it was inevitable that private transgressions would form. The Crucible documents a time in which all sins were looked upon as extremely taboo and devil-influenced. Consciously or subconsciously, people still bore personal sins, and this harboring led to the rapid pace of accusations. By accusing others, feelings of self-morality were produced; villagers turned on villagers, and the Salem Trials went down in history as a dark time for everyone. Reputation and Guilt: Reputation is an extremely influential factor in every decision of The Crucible, but it often makes the decisions unbeneficial to everyone. Reverend Parris chooses to cover up his nieces deeds in regards to his reputation; however this decision only creates more speculation and gives Abigail more time to create a believable story. Danforths failure to admit wrongdoing due to his respectable record clearly leads to many unwarranted deaths, while Hales admittance makes him a respectable and honest character. Finally, John Proctors decision to reveal his affair in order to condemn Abigail ironically makes him the most upright character out of all the self-serving Puritans. 8. The Witch Trials: Although already important in itself, the witch trials generally represented the idea of unfair accusation, and raised the question on the validity of the accuser. It also represented the idea of an accuser getting the accused to speak the answer that he or she would want to here, no matter the technique. These questionable situations can be matched with the big issue at hand during the second red scare, McCarthyism. The United States Government, using little evidence, accused thousands of Americans of being communists, and Arthur Miller used the Salem Trials to represent the absurdity of these accusations. Foreign Objects (The Woods, Poppet, Titubas Ritual): Although completely different things, these three share a commonality: they are foreign to the Puritan beliefs. The woods represent the unknown, seemingly equaling the darkness of the devil. To Reverend Parris, the woods emphasize Titubas ritual as a satanic device, starting the whole ordeal of a witch craze. The poppet also represents a clash of beliefs, as it also represents a foreign concept to the Puritans. Ultimately used as evidence against Elizabeth, a seemingly harmless poppet harnesses deadly superstitions that almost earn Elizabeth a death sentence. Overall, these three concepts represent the Puritans fear of the unknown, and their rebranding of anything suspicious as devilish and superstitious. 9. Abigail: I have a sense for heat, John, and yours has drawn me to my window, and I have seen you looking up, burning in your loneliness. Do you tell me youve never looked up at my window? In The Crucible, heat and fire are strong images of the lustful relationship between Abigail and Proctor. In Act I, Abigail still wants their private relationship to go on, as she claims swears that she has â€Å"a sense for heat† and has seen John â€Å"burning up† in his loneliness. Basically, she still has a passion for him, and hopes to convince John that he still loves her. Later, the absence of heat in his own home describes his stiff relationship with Elizabeth. His house is described as low and dark, imagery that represents the cold affair that emotionally separates the two. Proctor: I have made a bell of my honor! I have run the doom of my good name you will believe me, Mr.Danforth! The metaphor of his honor becoming a bell is strangely true in regards to the Puritan village. Bells in a city are used to alarm citizens or remind them of an event; Proctors honor is doing exactly that. Ironically, Proctors show of honesty in revealing his affair is the first true act of a Puritan, ringing true throughout the court. However, the only sound that is actually heard in the court is his doom, since his originally suspicious character does not merit truthfulness. 10. A crucible is literally defined as a â€Å"container of metal or refractory material employed for heating substances to high temperatures,† or â€Å"a severe, searching test or trial.† These two definitions basically sum up the entire story; the whole book is literally a court trial, and symbolically a trial of villagers morality and practicality. Most fail the test by succumbing to false accusations (high temperatures), and subsequently shoving the blame onto someone else. However, this play really shines when we actually find a real â€Å"crucible†, representing John Proctor. Although he is hanged, he is understandably one of the only few that actually endures the flames and trials, and stays in our mind as a true crucible. 11. Style/Dialect: One important aspect Arthur Miller wanted to emphasize while writing this work is its realism. He wanted us to understand that this actually happened. By writing an entire play using the dialect spoken in the late 1690s, Miller is able to bring this play to life. Through the use of old style wording that includes real accounts from Salem documents, we can witness everything in a historically accurate recreation. Form of Narration: By choosing to recreate the Salem Trials through a play and not a novel, Arthur Miller allows us to fully view what really happened without keeping us in a detached state of mind. If one would watch the play, he or she would witness real dialogue and real actions; novels give us an enjoyment, but never allow us to feel the real fervor of the characters involved. In novels, the author decides what we watch. However in plays, the author gives us an entire scene and allows us to focus on specific parts, just like real life. 12. Elizabeth: He were not hanged. He would not answer aye or nay to his indictment; for if he denied the charge theyd hang him surely, and auction out his property. So he stand mute, and died Christian under the lawGreat stones they lay upon his chest†¦they say he give them but two words, â€Å"More weight,† he says. And died. (135) Proctor: No it is not the same! What others say and what I sign to is not the same! Because it is my name! Because I cannot have another in my life! How may I live without my name? I have given you my soul; leave me my name! (143) Proctor:Why, we have no fear of questions, sir. Hale: Good, then†¦ I note that you are rarely in the church on Sabbath Day. Proctor:Whats your suspicion, Mr. Hale? Hale: No, no, I have no Proctor: I nailed the roof upon the church, I hung the door a Hale: Oh, did you! Thats a good sign, then. (64, 66) From a general summary to chapter summaries to explanations of famous quotes, the SparkNotes

Hawk Roosting Aniela Baseley 13 FO The poem is written by poet Ted Hughes. In his life time Hughes has published many poems about nature and animals. :: English Literature

Hawk Roosting Aniela Baseley 13 FO The poem is written by poet Ted Hughes. In his life time Hughes has published many poems about nature and animals. The poem is written by poet Ted Hughes. In his life time Hughes has published many poems about nature and animals. The poem has six stanzas, all written in the first person, with no discernable rhyming scheme. The poem represents a hawk, as it roosts on a tree top, watching over the world and contemplating life. This hawk sees itself, as the centre of the world and the best of creation. He believes he controls the world, bringing death to anything below him that dares to question his authority. The poem shows the reader that nature isn’t always beautiful, and the hawk is a metaphor of humans, because humans dominate the world, as does this hawk. The poem is written with a chilling attitude to power. In the first stanza, the hawk is perched on top of a tree, awaiting nightfall. We know this because the hawk is ‘Roosting.’ His arrogance is already clear, â€Å" Inaction, no falsifying dream† this indicates to the reader, that even when the hawk is sleeping, he does not dream ‘needless’ dreams. The hawk just has focus on killing. Alliteration is then used â€Å"hooked head,† this extenuates the line with a sound, as well as the hawks egoism and obsession with itself. â€Å" I sit on top of the wood, my eyes closed,† conveys a sense of forceful peace, as if the hawk holds so much power that it is fearless, and can roost confidently without being hunted. The second stanza also shows the hawks great egoism, as he believes everything is created for him. The high trees, which he roosts on, are convenient to give him a good view of the world. The air allows him to float while searching, and the sun allows him to lock on to the prey, the earth is facing upwards for his inspection. The attitude here makes the hawk appear to be royal or God like. For example, he is like a king inspecting his subjects; the rodents he hunts have no other purpose but to serve him a feed. He rules as a dictator, by force. The hawk in the third stanza sees himself as the centre of creation, â€Å"It took the whole of creation, to produce my foot, my each feather.† At the same time, he is saying that he rules creation with his foot.

CPA REPORT Essay

CPA Report The manager of a large organization has asked the CPA to provide information to outside CPAs examining a subsidiary that has been set up as a corporation. As a part of their review, the outside CPAs want to be provided with the several explanations. The CPAs want to know the methodology used to determine deferred taxes and the procedures for reporting accounting changes and error corrections. The CPAs also want to know the rationale behind establishing the subsidiary as a corporation. Methodology Used to Determine Deferred Taxes The methodology used to determine deferred taxes deals with the basic principles of accounting for income taxes. According to FASB (2013), â€Å"The following basic principles are applied in accounting for income taxes: A current of deferred tax liability or asset is recognized for the current or deferred tax consequences of all events that have been recognized in the financial statements The current of deferred tax consequences of an event are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years The tax consequences of earning income or incurring losses or expenses in future years or the future enactment of a change in tax laws or rates are not anticipated for purposes of recognition and measurement of a deferred tax liability or asset† (Summary of Statement No. 96). Procedures for Reporting Accounting Changes and Error Corrections SFAS 154 addresses procedures for reporting accounting changes and error corrections. This statement 154 calls for retrospective application for voluntary changes in accounting principles. Through retrospective application, a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had  been applied all along. Thus, the company should show any cumulative effect as a retrospective application and an adjustment to the opening retained earnings balance. SFAS also requires retrospective application to be presented with respect to direct effects and related income tax effects of a change in principle. Indirect effects should be reflected in the period of the accounting change (FASB, 2013). Corrections of errors from prior periods are recorded as adjustments to the beginning balance of retained earnings in the current period. The nature of the error should be disclosed as well as the effect on the current and prior periods presented. If an error affects the current or prior periods presented or is expected to affect subsequent periods, the entity must disclose that comparative information has been restated, the effect of the correction by line-item and per-share amounts for all periods presented, and the amount of the adjustment to opening retained earnings (FASB, 2013). Rationale behind Establishing the Subsidiary as a Corporation There several reasons behind establishing a subsidiary as a corporation. One reason is that a corporation maintains a capital stock account, additional paid-in capital accounts, and a retained earnings account. â€Å"Net income or loss becomes part of retained earnings, and dividends are always paid equally to all shareholders of a particular class of stock† (Bline, Fischer, & Skekel, 2004, Chapter 7). Corporations are also able to reacquire some of its own equity interest in the form of treasury stock. Other advantages of establishing a subsidiary as a corporation are Limited Liability. When it comes to taking responsibility for business debts and actions of a corporation, shareholders’ personal assets are protected. Shareholders can generally only be held accountable for their investment in stock of the company. Ability to Generate Capital. Corporations have an advantage when it comes to raising capital for their business – the ability to raise funds through the sale of stock. Corporate Tax Treatment. Corporations file taxes separately from their owners. Owners of a corporation only pay taxes on corporate profits paid to them in the form of salaries, bonuses, and dividends, but any additional profits are awarded a corporate tax rate, which is usually lower than a personal income tax rate.  Attractive to Potential Employees. Corporations are generally able to attract and hire high-quality and motivated employees because they offer competitive benefits and the potential for partial ownership through stock options (U.S. Small Business Administration, 2013). MEMORANDUM TO: Manager FROM: CPA DATE: September 30, 2013 SUBJECT: Professional responsibilities as a CPA In response to the request for more information, the following is a summary of the professional responsibilities of a CPA. This memo will also cover the differences between a review and an audit. CPAs perform an essential role in society, and they are responsible to all those who use their professional services. CPAs have a continuing responsibility to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s special responsibilities for self-governance (The CPA Journal, 2004). CPAs must adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct. AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency (AICPA, 2013). According to AICPA (2013), â€Å"In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. Section ET 53 – Article II – The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust and demonstrate commitment to professionalism. Section ET 54 – Article III – Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Section ET 55 – Article IV – Objectivity and Independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. Section ET 56 – Article V – Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability† (Professional Responsibilities). Review The purpose of a review is to provide limited assurance that financial statements do not have any known errors or departures from the accounting rules found in GAAP. There is usually no testing of information in the financial statements beyond inquiry and analytical review. The CPA will not obtain an understanding of the internal control system or address how the organization is addressing the risk of fraud in the financial statements (Ulvog, 2006). A review involves the CPA performing procedures that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the applicable financial reporting framework. A review does not contemplate obtaining an understanding of the entity’s internal control; assessing fraud risk; testing accounting records; or other  procedures ordinarily performed in an audit (Barfield, Murphy, Shank & Smith LLC, 2013). Audit The purpose of an audit is to provide reasonable assurance that financial statements are fairly presented in accordance with GAAP. In an audit, the CPA will gain an understanding of internal controls, evaluate the risk of major fraud, test the places where there is a significant risk of major fraud, and perform testing where necessary for the significant components of the financial statements (Ulvog, 2006). The auditor is required to corroborate the amounts and disclosures included in the financial statements by obtaining audit evidence through inquiry, physical inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures (Barfield, Murphy, Shank & Smith LLC, 2013). An audit provides more assurance to a reader of the financial statements than a review. References AICPA. (2013). Retrieved from http://www.aicpa.org/INTERESTAREAS/PERSONALFINANCIALPLANNING/RESOURCES/PRACTICECENTER/PROFESSIONALRESPONSIBILITIES/Pages/ProfessionalResponsibilities.aspx Barfield, Murphy, Shank & Smith LLC. (2013). Retrieved from http://www.bmss.com/news-story.php?cn=172 Bline, D., Fischer, M., & Skekel, T. (2004). Advanced Accounting. Retrieved from The University of Phoenix eBook Collection database FASB. (2013). Retrieved from http://www.fasb.org/summary/stsum96.shtml The CPA Journal. (2004). Retrieved from http://www.nysscpa.org/cpajournal/2004/104/text/p80.htm Ulvog, J.L. (2006). Ulvog CPA. Retrieved from http://ulvogcpa.com/Audit_or_Review.html U.S. Small Business Administration. (2013). Retrieved from http://www.sba.gov/content/corporation

The impact of Widening Participation upon education in this Country

The impact of Widening Participation upon education in this Country Widening participation is a key government strategy in which students are taken in fromsocial groups or communities that have not traditionally entered higher education. Whilstmost institutes will welcome a new source of students, they recognise that these studentsare likely to have different learning skills/expectations and research suggests they arelikely to need additional support if they are to succeed. As a key government target is toimprove retention rates, there has to be a commitment to ensuring good studentprogression. The main aim for the programme is to have 50% of 18-30 years olds inhigher education. (Loughborough University, 1).The main aim is categorized into three sublimations:1)To make measurable progress towards widened participation, without increasingstudent non-completion, while maintaining standards of excellence and recognising andbuilding on institutional strengths and diversity.2)To stimulate new sources of student demand and adjust supply accordingly.3)To imp rove opportunities for all students through lifelong learning.Dr Stephen Farry at UCAS Higher Education Conventi...Departments will need appropriate learning, teaching and assessment strategies as wellsupport systems to deal with the increasing diversity of the student intake. For examplethe Engineering academics, at Loughborough university, have already had to deal withthe declining maths skills of students. It is clear that widening participation should notequate to a lowering of standards. Higher education institutes will have to face theincreasing challenge of educating an increasingly diverse student group effectively whilstmaintaining the output standards that the profession demands.Widening participation is not about reducing standards. The Higher Education FundingCouncil for England aim to sustain standards by enabling higher education institutes witha particularly strong commitment to widening participation to build and strengthen theiractivities, by ensuring that they rece ive sufficient funding to cover the additional costs ofthese and of supporting student success. In 2003-04...

Books About Writing

Books About Writing Books About Writing Books About Writing By Daniel Scocco I figured that it would be useful to have a page on the blog dedicated to books about writing. This initial list was created taking into consideration the books that our writers reviewed or recommended in the past. We plan to update it regularly as well. If you have a suggestion just write a comment below and we might add it. The links to Amazon are affiliate ones, so yeah if you end up purchasing the book we will earn a dollar or two. That money will be spent purchasing new books though. Enjoy. The Elements of Style: Originating as a classroom study aid prepared by Cornell English Professor William Strunk in 1918, this widely-used desk reference of English usage, form, and style continues to influence writers after a hundred years. A must have.Click here to get more details or buy. Eats, Shoots and Leaves: First published in April of 2004, Eats, Shoots and Leaves stayed 25 weeks on the New York Times bestseller list and by October of that year it had already sold one million copies. At a bit more than 200 pages including the bibliography, this little book describes the rules that govern the use of: apostrophe, comma, colon, semi-colon, dash, hyphen and period. Click here to get more details or buy. The Dictionary of Concise Writing: A must have book for anyone who wants to write better. It brings over 10,000 alternatives you can use to free your text from wordy constructions and unnecessary phrases. Click here to get more details or buy. Oxford American Writers Thesaurus: Another book worth investing in, as you will be able to use it over and over again. It comes with synonyms, antonyms, sample sentences and cross references to let you pick the most precise word for each occasion. Click here to get more details or buy. Concise Oxford English Dictionary: If you are looking for a solid dictionary and dont want to spend a fortune on it, this is a good choice. Click here to get more details or buy. On Writing: One of the best books about writing and being a writer. Stephen King is probably the most popular horror writer ever, and in this book he shares how he started, the basic writing rules and the fiction writing process. Click here to get more details or buy. The Screenwriters Bible: If want to start writing scripts, this book could help. David Trottier is a writer, producer and script consultant, and he shares tips on all the stages you will go through, from getting started to formatting and selling your script. Click here to get more details or buy. Plot Structure: This book is part of a series called Write Great Fiction. As the name implies, it will assist you while creating the plot for your stories. It comes with techniques, tips and even exercises you can use to practice what you will learn. Click here to get more details or buy. Rules for Writers: A book aimed at college students (regardless of the course). Diane Hacker, the author, has been teaching at the Prince George’s Community College for over 35 years, and this book is the result of what she learned from her students over that time. Click here to get more details or buy. On Writing Well: The subtitle says it all: The Classic Guide to Writing Nonfiction. The book covers many aspects of writing, from removing unnecessary words and phrases to identifying your audience and editing your pieces. Click here to get more details or buy. The Associated Press Stylebook: One of the most popular style guides among professional writers and journalists. The 2009 edition has been revised and contains over 3,000 new entries. Click here to get more details or buy. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Book Reviews category, check our popular posts, or choose a related post below:100 Idioms About NumbersItalicizing Foreign Words13 Theatrical Terms in Popular Usage

Student-Oriented Assignment Example | Topics and Well Written Essays - 250 words

Student-Oriented - Assignment Example This focus on the student achieving the objective through the teaching methods is also applicable to nurses in their professional practices. The patients need to become the center of focus in providing the services. Patient-oriented practices in nursing are vital in providing quality healthcare services to the patient. Having the required attitude, expertise and dedications that focus on the best outcome in nursing will ensure that the patients get quality services. Patient-oriented services ensure that the patient is safe and get quality services through providing what is best for the patient. Providing quality services may need the cooperation of other nurses that is similar to the collaboration of the student in student-centered learning. The cooperation among nurses might include the exchange of options and ideas on how best to take care of the patient. There is also need to understand the patients’ requirements in providing these quality services and making a decision on the best option to use while being friendly to patients (Small & Small, 2011). Small, D. C., & Small, R. M. (2011). Patients First! Engaging the Hearts and Minds of Nurses with a Patient-Centered Practice Model. Online Journal of Issues in Nursing, 16(2), 1.

F. R. Leaviss Description of Hard Times as a Moral Fable Essay

F. R. Leaviss Description of Hard Times as a Moral Fable - Essay Example To delve deep into the contention of this great man regarding one of the all time masterpieces in English literature, â€Å"Hard Times† by Charles Dickens and to examine the contention of Leavis regarding â€Å"Hard Times† as a moral fable, it become mandatory at the outset, to analyse and explore the subtle aspects operating through the novel’s scheme of things and the background and social conditions in which it was produced. Since the publication of the novel, it has been widely received and criticised by different critics across the globe and from different age. Apart from Leavis, George Bernard Shaw and Thomas Macaulay had criticised the novel on the aspect of Dickens’ delineation of the Utilitarian, trade unions and post-Industrial Revolution which neatly divided the capitalist mill owners and worker class in the British society during Victorian Era. Hard Times as A Moral Fable: Through the Eyes of Leavis ‘Hard Times - For These Times’ o r popularly known by the name of only Hard Times is the tenth novel authored by Charles Dickens and was published in the year 1854. To understand the contention of F.R. Leavis in coining the novel as a moral fable, it becomes essentially important to understand the literary term ‘moral fable’ in the first place. Moral fable is a kind of a story that involves the imagination and logic and combines them at the same platform.

The causes and consequences of low motivation of teens and possible Research Paper

The causes and consequences of low motivation of teens and possible interventions - Research Paper Example Sociologists have come up with several theories for explaining low motivation among high school students. There are also more practical reasons based on the political, economic and social conditions of the locality and country inhabited by the student. This essay will look into three aspects of low motivation among teens, namely causes, consequences and possible interventions. One of the major areas of deficiency that leads to low motivation among pupils is the way education systems are set up. For example, one of the lesser acknowledged reasons for low motivation in the classroom are inadequacy on part of instructors to prepare students for a class. Surveys reveal that many students do not understand the rationale for studying a particular subject and don't comprehend why they are attending classes on the subject. This will make them disinterested and prevent them from fully exploring ideas within the subject. But a bigger reason for student low motivation is â€Å"low self-efficac y† induced by poorly designed instructional programs. As researchers assert, â€Å"instructional programs designed to identify and label students who are lacking in the reading areas of decoding, fluency and comprehension have led to intensely negative perceptions about students' abilities even as the programs strive to correct their reading deficiencies...Others argue that the school curriculum can lead to low motivation by stifling children's choice in reading and continually setting limits on reading, which can permanently affect how students see themselves as readers. Whatever the origin, low motivation can seriously hinder a student's progress within the language arts classroom. (Seglem, 2006, p.76) Another cause for low motivation among highschoolers is their tendency to experiment with recreational drugs. There is also a correlation between early drug abuse and dysfunctional family background. Hence, drug abuse itself can be seen as a consequence of another social prob lem, namely broken homes. These days school playgrounds have become places of drug retailing and drug consumption. Research based on American schools has found that â€Å"Drug use increases as the grade level increases. Many students become involved in using illegal substances because of peer pressure and others due to an emotional need. A feeling for need fulfillment may propel adolescents into the destructive behavior of substance abuse.† (Vanderjagt, 2001, p.39) The atmosphere within the family, and especially the values transmitted from parents to children can play an important role in the motivation levels of teenagers. Adolescence is when individuals rebel from parental values and social norms and try to form an identity of their own – a process referred to by psychologists as 'individuation'. Teenagers face a lot of internal conflict, as their early parental molding comes into conflict with divergent set of values acquired from peers and society during adolescen ce. This leads to a period of uncertainly and personality re-adjustment, which resolves itself into a stable state by the end of adolescence. But if the home atmosphere, especially the relationship between parents is strained or broken, it can leave a lasting negative impact on the formative

Tanning Beds Essay Example for Free

Tanning Beds Essay Have you ever been tanning? I have been tanning multiple times and I love it. Tanning is defined as â€Å"A structure lined with sunlamps in which one stands or reclines in order to acquire a suntan†. Tanning’s purpose as it is defined is to get a tan. Tanning beds are used by people to tan all year around. Men and women are no longer forced to make time to tan outside or to schedule a time around the weather because of tanning beds. Another reason tanning beds are convenient is it only takes a short amount of time to show results when regularly you would have to lay outside for hours before you see results. In this paper, I am going to evaluate tanning where it came from, who invented it, where, and why. Last but not least were going to be looking at the positive and the negative aspects of tanning too. The history of tanning beds begins with Friedrich Wolff. Friedrich Wolff was a German scientist who invented the tanning bed in 1978. Friedrich invented this on accident. He did this when he was doing a study on the positive side effects of ultraviolet light on athletes. Then he noticed a side effect about the skin when under ultraviolet light, he saw that the skin became a nice tan color. Later on he eventually brought the tanning industry to America. Years later to present day tanning has become a huge business, and a common hobby throughout not only the United States but the world. On the contrary, there are plenty of health risks when operating a tanning bed. Some people consider that tanning beds are detrimental to the health of all users. One of the major health risks that someone can get from tanning is skin cancer. The AAD state that â€Å"the number of skin cancers have  been raising over the years due to increasing exposure to UV radiation from the sun, tanning beds, and sun lamps†. At hand are two kinds of skin cancer: melanoma and non-melanoma. Melanoma is the most serious and life threatening form of skin cancer. Then non-melanoma is most common skin cancers, which are not as severe as melanoma. Astoundingly, more than one million cases of non-melanoma skin cancers are found each year and are considered to be sun related. This evidence from studies are shocking because so many people tan but they overlook the risks. In addition, there are other long term effects of ultraviolet radiation which include sunburn, eye damage, premature aging of the skin, and phototoxic reactions. I have tanned off and on for the last five years, and the only noticeable effect I have received from tanning is sunburns and occasionally skin reactions from certain tanning lotions. In spite of that, with tanning there are positive effects as well. One is nutritional health; The Centers for Disease Control and Prevention estimates sixty percent of the United States population is not receiving enough Vitamin D. This shows that Vitamin D is essential to the body’s health. Vitamin D has positive effects on keeping your blood level sustained and promotes healthy bones. Furthermore, another positive effect from tanning is the emotional and physical attributes it gives. Emotionally tanning can give you the sense of looking good, but also emotionally it can boost and give you positive feelings. Then that will make you a happier person. Finally, tanning can physically give you better looking skin and also a nice brown skin. .To begin with, every tanning salon has a different aspect that draws attention to the customer. My place of choice is Tan Connection, which is located off of tenth and girls school road. The address is 7329 W. 10th St. Indianapolis, IN, 46214-2515 and the phone number is (317) 271-9828. What caught my eye about this certain salon was the employee, the set up of the salon and the cleanliness. The employees are very friendly and enthusiastic that it makes that whole visit worthwhile. Walking into the salon you see this beautiful waterfall with the perfect lighting, palm trees, and magnificent rock surrounding it all. Not only does the inside look beautiful  but the outside has a walkway and flags and employees leading you inside. The salon itself is picturesque. The way the salon looks inside and outside is my number one observation. If the salon looks like a dump then more than likely the service will too. Also, cleanliness of a salon has a big effect on how I choose where to go. Usually if the floors, windows, and bathrooms are dirty then that probably means they don’t clean the beds that often. Clean beds are something everybody wants when tanning because you don’t know if the last person that was in there had some sort of disease or illness. Tan Connection definitely has clean beds: for one, you can smell when you walk in the room, for two they have cleaning supply in the room with towels, finally they offer to even clean again right before you tan. Tan Connection would be the tanning salon I would recommend to anyone. To conclude, as you can tell by evaluating tanning beds there is controversy on whether tanning is good or bad. When Friedrich Wolff invented tanning accidently, he created a whole new world of social behavior and business. Now today’s society, it is common for people to tan several times a week. Some people know the health risk and choose not to change. On the other hand, I believe tanning is acceptable to a certain point. I think tanning is good for getting Vitamin D, and also I believe it is good emotionally and physically. Conversely, I think there is a certain point when tanning should be set to a limit. You do not want to tan too much because then it is unhealthy. It is terrible for the skin and the immune system and overall detrimental when overexposed to tanning.

Mrs. Whipples Mistreatment of Her Son in Katherine Anne Porters He :: Katharine Anne Porter He Essays

Mrs. Whipple's Mistreatment of Her Son in Katherine Anne Porter's He The prevailing theme in Katherine Anne Porter's story "He" is Mrs. Whipple's concern over appearances and particularly how her neighbors perceive her actions concerning her retarded son. Many critics have written about Porter's emphasis on appearances in this story. However, what lies under the surface of the story is also interesting. Contrary to both her actions and spoken words, it is clear Mrs. Whipple inwardly feels her retarded son is an animal and that she secretly wishes for his death. The story "He" is similar to another story of Katherine Anne Porter's titled "The Downward Path to Wisdom." Both stories depict children who are retarded, who are equated to animals by one or both of the parents, and who are wished dead or never born (Weisenforth 359). The title of the story "He" provides the reader with the first clue that the retarded son is de-humanized. Throughout the story the other two of Mrs. Whipple's children, Emly and Adna, are given names and are referred to by their given names. This is not true of the retarded son. Not once in the story is He called by his given name. In fact, the reader never learns his given name. The failure to give the retarded son a name is similar to the farm practice of giving names to pets but not to the ever-present farm animals. People generally do not name animals they plan on killing. Because Emly and Adna have names, they appear to the reader to be more human. In contrast, the failure to name the retarded son makes him appear more animal-like or less than human. Another example of animal treatment takes place during family meals. The retarded son does not eat his meals at the table with his family. In a description of the retarded son, Porter writes "He didn't whine for food, as the other children did, but waited until it was given Him; He ate squatting in the corner, smacking and mumbling" (597). When Mrs. Whipple's brother comes for a visit, Porter writes "He wouldn't come into the dining room, and Mrs. Whipple passed it off very well" (599). For appearances sake "Mrs. Whipple loaded up a big plate for Him first, before everybody"(Porter 599). The parallels to how people treat their dogs can not be overlooked. It is common practice for dog owners to train their dogs not to beg or whine for food.

The Important of Semantics Knowledge in Teaching English

Speech act theory and the analysis of conversations. Sequencing and interpretation in pragmatic theory Jacques Moeschler Department of Linguistics University of Geneva 1. Introduction Conversation has recently become a focus of interest for speech act theory and several proposals have been formulated concerning the possible extension of speech act theory to the analysis of conversation. This debate (cf. Searle et al. 1992) has to be interpreted as a reactive move rather than as a natural extension of the domain of speech act theory.Nevertheless, this reaction, either sceptical (cf. Searle 1992) or optimistic (cf. Dascal 1992, Vanderveken 1992 and 1994), has brought interesting issues which contrast with the various attempts by linguists at extending speech act theory to the domain of discourse1 . The first purpose of this paper is to explicit the divergence between philosophers and linguists about the possible extension of speech act theory to discourse analysis. This paper has anoth er purpose : it also deals with the possible domain of pragmatic theory with respect to discourse analysis.I shall argue that the main purpose of discourse analysis is the definition of necessary and sufficient 2 MOESCHLER conditions for sequencing and interpretating utterances in discourse. I claim that these two aspects of discourse (sequencing and interpretation) are intrinsically related and cannot be accounted for independently from each other. I claim furthermore that speech act theory cannot give any insight into the sequencing and interpretation problems, because speech act theory is neither a theory of interpretation (it is a theory of meaning) nor a global theory of action.Finally I show how a radical pragmatic theory (in the Gricean sense) accounts for the sequencing and interpretation problems. 2 2. Speech act theory and conversation There is a common sense argument shared by philosophers and linguists in favour of the possible extension of speech act theory to discourse analysis. This argument is the following : Speech acts are not isolated moves in communication : they appear in more global units of communication, defined as conversations or discourses.Vanderveken (1994, 53) gives an explicit version of this thesis when asserting that speakers perform their illocutionary acts within entire conversations where they are most often in verbal interaction with other speakers who reply to them and perform in turn their own speech acts with the same collective intention to pursue with success a certain type of discourse. Thus, above all, the use of language is a social form of linguistic behavior.It consists, in general, of ordered sequences of utterances made by several speakers who tend by their verbal interactions to achieve common discursive goals such as discussing a question, deciding together how to react to a certain situation, negociating, consulting or more simply to exchange greetings and talk for its own sake. For terminological convenience, I will call such ordered sequences of speech acts conversations. SPEECH ACTS AND CONVERSATION 3 The basis of this argument is that conversation is made of sequences of speech acts.This certainly is a plausible theoretical claim3 , but gives rise to a certain number of objections, raised mainly by Searle (1992) in his skeptical argument. These objections concern essentially the possible relations between questions and answers in conversation, and can be stated as follows. First of all, questions are defined in speech acts theory as requests for information, and as such impose representative acts as replies. But this cannot be correct, since a reply may have another illocutionary point (as a promise) if the question is a request for a promise.Secondly, certain questions require a directive as a reply, and not a representative, when the question contains a modal auxiliary verb (cf. the exchange : â€Å"Shall I marry Sally ? † – â€Å"Yes, do†/ â€Å"No, donâ€⠄¢t† / â€Å"*Yes, you shall† / â€Å"*No, you shall not†). The third counter-example is given by indirect reponses, which do not satisfy syntactic conditions, although the answer is pragmatically appropriate. To these three arguments, we could add an even more embarrassing one : answer is not a specific illocutionary force, which could be analysed by the seven components of illocutionary force (cf.Searle & Vanderveken 1985). Answer is a functional discursive qualification, but certainly not the semantic definition of a speech act type. These objections make explicit an important difference between the structure of illocutionary acts and the structure of conversation. In speech act theory, and more precisely in illocutionary logic, illocutionary force is decomposed into seven components, which are all necessary conditions for the successful and non defective accomplishment of illocutionary acts.These components (cf. Searle & Vanderveken 1985, 12-20) are the illoc utionary point, the degree of strength of the illocutionary point, the mode of achievement of the illocutionary point, the propositional content conditions of the illocutionary act, the preparatory conditions of the illocutionary act, the sincerity conditions of the illocutionary act, and finally the degree of strength of the sincerity conditions. That predictions 4 MOESCHLER bout the sequencing in conversation are difficult to come by follows from the fact that the internal structure of illocutionary acts (and more specifically the set of conditions for success) cannot determine the set of possible replies for any type of illocutionary act. By contrast, discourse analysis, while specifying sequential relations in discourse between speech acts, does not constrain sequencing in conversation depending on the set of possible components of illocutionary force. The constraints are not structural, in the sense of speech act theory, they are on the contrary functional.This means that the b asic structures of conversation (exchanges) are made of lower order conversational units (moves) which carry functional properties. If speech act theory has been used so extensively within this paradigm of discourse analysis4 , it is because the functional properties associated with speech acts as units of meaning have been exported to speech acts as units of communication and discourse. This has several consequences for the description of speech acts within discourse analysis. The first consequence is that the structure of conversation is not only based on a hierarchy of constituency, but is also functional.To take a classical discourse model (cf. Sinclair & Coulthard 1975), discourse categories (exchange, move, and act) are defined functionally. For instance, an act of ELICITATION is part of a move of ELICITATION, which governs an exchange of ELICITATION. Thus all discourse constituents receive a communicative function, that is, an interactive meaning. But we are here far from the conventional and semantic-meaning defining speech acts in speech act theory5 . As we have just noticed, discourse analysis supposes principles of constituency which allow interpretive or functional inheritance.If we assume, as above, that an ELICITATION is a two-place predicate relating utterance-units and discourse-units, we must assume too that the functional properties of the smallest discourse units (acts) are inherited by the larger constituents (moves and exchanges). This principle is structurally identical to the projection principle in generative grammar : a phrase is a maximal projection of a lexical head (for SPEECH ACTS AND CONVERSATION 5 instance NP is a maximal projection of a N); in discourse, then, an exchange is thus functionally a maximal projection of an act.The principle of functional projection is not a necessary consequence of discourse analysis. Another classical discourse model, the Geneva hierachicalfunctional model (cf. Roulet et al. 1985, Moeschler 1985, M oeschler 1989a) makes a different claim : functional values do not stand in a one-to-one relationship with discourse structures. In this model, there is a basic difference between rules of discourse formation and principles of functional interpretation. The structural dimension is based on the following rules of formation : R1 Units of type Exchange are made of units of type Move.R1’ Exchanges are composed of at least two Moves. R2 Units of type Move are made of units types Act, Move or Exchange. R2’ Moves composed by a single Act are well-formed. R2†Moves composed by an Act and another discourse-unit type (Move or Exchange) are well-formed. R2†Ã¢â‚¬â„¢ Moves composed by a single Exchange are ill-formed. Thus, the following discourse structures are well-formed : (1) a. b. c. > where E = exchange, M = move, A = act The structures in (1a-c) are the hierarchical representations corresponding to the following short exchanges in (2)-(4): (2) A B A B A Are you re ady ?We can leave. Are you ready ? Why ? We must leave now. (3) 6 B (4) A B A B A MOESCHLER Okay, but when I am in a hurry, I always forget something. Are you ready ? Because we must leave now. Yes I am Good. Let’s go Let’s go Okay We can represent the bracketting structures given in (1) by the following tree-schemata : (5) (a) E M2 A We can leave. M1 A Are you ready ? (b) E E M2 M M1 M1 M2 M M1 A A A A A A A A A A A A A Are you ready ? Why ? We must leave now. Okay, but when I am in a hurry, I always forget something. (c) M1 E M2 M3 E M2 M3Are you ready ? Because we must leave now. Yes I am Good Let's go Let’s go Okay These structures mean that in (5a) the exchange is made of two moves both composed of a single act, in (5b) the exchange is composed of two moves, the second of which is made of an exchange with two moves, and a move composed by an act and a move, and in (5c) the three-move exchange contains in the first move an exchange made of three moves. SPEEC H ACTS AND CONVERSATION 7 What are the functional counterparts of the structural aspects of conversational discourse ?There are two dimensions of functional properties associated with the structural device : the first dimension is a restricted inheritance principle, and the second, a general procedure for assigning interpretation to discourse constituents. The first principle is a principle of functional composition : Principle of functional composition (i) Constituents of exchanges bear illocutionary functions. (ii) Constituents of moves bear interactive functions. Definitions (i) Illocutionary functions are of three types : initiative, reactive, and reactive-initiative. (ii) Interactive functions are of two types : directive, and subordinate.The first move of an exchange (M1) is always initiative; the final move of an exchange is always reactive. For instance M2 in the exchange is the reactive move, and M1 is the initiative move. An inserted move (for example M2 in the structure ) is a reactive-initiative move. A directive (D) constituent is of the type move or act, and contains the act from which the move receives its illocutionary function; a subordinate (constituent (of rank act, move or exchange) is cancellable, and generally completes, argues for, or justifies the main or directive constituent of the move. We can now ive the complete hierachical-functional structures given in (1) and (5) as (6) and (6’) : (6) a. b. c. 8 MOESCHLER where E = exchange, sE = subordinate exchange, M = move, sM = subordinate move, dM = directive move, sA = subordinate act, dA = directive act (6’) (a) E M2 dA We can leave. M1 dA Are you ready ? (b) E M2 dM sE M1 M1 M 2 dM dA dA dA sA sA dA dA sA dA dA dA dA dA Are you ready ? Why ? We must leave now. Okay, but when I am in a hurry, I always forget something. (c) M1 E M2 M3 sE M1 M2 M3 Are you ready ? Because we must leave now. Yes I am Good Let's go Let’s go OkayThe second functional counterpart of the stu ctural device is a procedure of interpretation assignment. It is not sufficient to have functional values assigned to discourse constituents; required is also to have a procedure governing the assignment of a functional interpretation to each constituent. In other words, the types of structures given in (1), (5) or (6) are syntactic representations of discourse; we need in addition a semantics, which can for instance assign to the hierarchical-functional structures given in (6) the following functional interpretations : SPEECH ACTS AND CONVERSATION 9 (7) a. b.