Conversation Activity Best Friends and Worst Friends

The following exercise focuses on what students like best and least about friends. The exercise allows students to practice a number of areas: expressing opinions, comparatives and superlatives, descriptive adjectives and reported speech. The overall concept of the lesson can easily be transferred to other subject areas such as holiday choices, choosing a school, perspective careers, etc. Activity Practice expressing opinions and reported speech. Choosing which qualities would make a best friend and which qualities would make an undesirable friend. Best Friend — Friend from Hell: Outline Help students activate vocabulary by asking them for descriptive adjectives describing good friends and bad friends. Distribute worksheet to students and ask them to put the descriptive adjectives/phrases into the two categories (Best Friend — Undesirable Friend). Put students into pairs and ask them to give explanations for why they have chosen to put the various descriptions into one or the other of the categories. Ask students to pay careful attention to what their partner says and take notes, as they will be expected to report back to a new partner. Put students into new pairs and ask them to tell their new partner what their first partner has said. As a class, ask students about any surprises or differences of opinion they encountered during the discussions. Extend the lesson by a follow-up discussion on what makes a good friend. Exercise Instruction Put the following adjectives/phrases into one of the two categories: best friend or undesirable friend.  Take notes on the preferences of your partner. confident in his/her abilitieshandsome or beautifultrustworthyoutgoingtimidpunctual intelligentfun-lovingrich or well offartistic abilitiesinquisitive mindpossess athletic abilitieswell-traveledcreativefree spiritspeaks English wellinterested in the same thingsinterested in different thingsfrom the same social backgroundfrom a different social backgroundloves to tell storiesrather reservedambitiousplans for the futurehappy with what he/she has

The Scarlet Letter By Nathaniel Hawthorne - 973 Words

Nathaniel Hawthorne’s, The Scarlet Letter, takes place in June of 1642 of the Puritan town of Boston, Massachusetts. Hester Prynne, the protagonist, is married to Roger Chillingworth. They decided to leave Europe to have a new life in Boston; unexpectedly her husband failed to join her. After two years waiting for her husband’s return, she engages a personal relationship with Arthur Dimmesdale which causes an improper affair, and she gives birth to a baby girl named Pearl. When living in a Puritan society they forced Hester to wear the letter â€Å"A† as punishment; which stands for â€Å"adulterer†. Also for another act of punishment, the community made Hester stand on a scaffold platform for three hours for public shaming. To her surprise she recognizes a person in the crowd; her husband. Throughout The Scarlet Letter, Hawthorne demonstrates the theme of guilt through the characters of Hester Prynne and Arthur Dimmesdale, but also the relationships betw een Hester Prynne and Roger Chillingworth. In a Puritan society, the people will humiliate and punish you for any sin you have commented. Puritans show no remorse if found guilty of a sin. They live by strict standards of morality concerning any and every ungodly act a person may have committed. Any sort of sexual affairs was against their morals. For any woman who cheated on her husband would be punished by the community. The punishment would be harsh and cruel. Hawthorne uses another charters voice to support my claim. At theShow MoreRelatedThe Scarlet Letter By Nathaniel Hawthorne1242 Words   |  5 PagesLYS PAUL Modern Literature Ms. Gordon The Scarlet Letter The scarlet letter is book written by Nathaniel Hawthorne who is known as one the most studied writers because of his use of allegory and symbolism. He was born on July 4, 1804 in the family of Nathaniel, his father, and Elizabeth Clark Hathorne his mother. Nathaniel added â€Å"W† to his name to distance himself from the side of the family. His father Nathaniel, was a sea captain, and died in 1808 with a yellow fever while at sea. That was aRead MoreThe Scarlet Letter By Nathaniel Hawthorne960 Words   |  4 Pages3H 13 August 2014 The novel, The Scarlet Letter, was written by the author Nathaniel Hawthorne and was published in 1850 (1). It is a story about the Puritan settlers of the Massachusetts Bay Colony, set around 1650 (2). The story is written in the third person with the narrator being the author. The common thread that runs through this novel is Hawthorne’s apparent understanding of the beliefs and culture of the Puritans in America at that time. But Hawthorne is writing about events in a societyRead MoreThe Scarlet Letter, By Nathaniel Hawthorne919 Words   |  4 Pagessymbolism in Nathaniel Hawthorne’s â€Å"The Scarlet Letter†. Symbolism is when an object is used in place of a different object. Nathaniel Hawthorne is one of the most symbolic writers in all of American history. In â€Å"The Scarlet Letter†, the letter â€Å"A† is used to symbolize a variety of different concepts. The three major symbolistic ideas that the letter â€Å"A† represents in Nathaniel Hawthorne’s â€Å"The Scarlet Letter† are; shame, guilt, and ability. In Nathaniel Hawthorne’s â€Å"The Scarlet Letter†, the firstRead MoreThe Scarlet Letter By Nathaniel Hawthorne1397 Words   |  6 PagesFebruary 2016 The Scarlet Letter was written by Nathaniel Hawthorne in 1850 which is based on the time frame of the Puritans, a religious group who arrived in Massachusetts in the 1630’s. The Puritans were in a religious period that was known for the strict social norms in which lead to the intolerance of different lifestyles. Nathaniel Hawthorne uses the puritan’s strict lifestyles to relate to the universal issues among us. The time frame of the puritans resulted in Hawthorne eventually thinkingRead MoreThe Scarlet Letter By Nathaniel Hawthorne999 Words   |  4 Pages Nathaniel Hawthorne is the author of the prodigious book entitled The Scarlet Letter. In The Scarlet Letter, Hester Prynne commits adultery with Reverend Arthur Dimmesdale. Her husband, Roger Chillingworth, soon finds out about the incident after it becomes clear that she is pregnant. The whole town finds out and Hester is tried and punished. Meanwhile, Roger Chillingworth goes out then on a mission to get revenge by becoming a doctor and misprescribing Dimmesdale. He does this to torture DimmesdaleRead MoreThe Scarlet Letter, by Nathaniel Hawthorne1037 Words   |  5 Pagesthat human nature knows right from wrong, but is naturally evil and that no man is entirely â€Å"good†. Nathaniel Hawthorne, author of the classic novel The Scarlet Letter, believes that every man is innately good and Hawthorne shows that everyone has a natural good side by Hester’s complex character, Chillingworth’s actions and Dimmesdale’s selfless personality. At the beginning of the Scarlet Letter Hester Prynne is labeled as the â€Å"bad guy†. The townspeople demand the other adulterer’s name, butRead MoreThe Scarlet Letter By Nathaniel Hawthorne1517 Words   |  7 PagesNathaniel Hawthorne composes Pearl as a powerful character even though she is not the main one. Her actions not only represent what she is as a person, but what other characters are and what their actions are. Hawthorne makes Pearl the character that helps readers understand what the other characters are. She fits perfectly into every scene she is mentioned in because of the way her identity and personality is. Pearl grows throughout the book, which in the end, help the readers better understandRead MoreThe Scarlet Letter, By Nathaniel Hawthorne1488 Words   |  6 Pages In Nathaniel Hawthorne’s novel The Scarlet Letter, the main character, Hester Prynne, is a true contemporary of the modern era, being cast into 17th century Puritan Boston, Massachusetts. The Scarlet Letter is a revolutionary novel by Nathaniel Hawthorne examining the ugliness, complexity, and strength of the human spirit and character that shares new ideas about independence and the struggles women faced in 17th century America. Throughout the novel, Hester’s refusal to remove the scarlet letterRead MoreThe Scarlet Letter By Nathaniel Hawthorne1319 Words   |  6 PagesPrynne and Arthur Dimmesdale are subject to this very notion in Nathaniel Hawthorne s The Scarlet Letter. Hester simply accepted that what she had done was wrong, whereas Dimmesdale, being a man of high regard, did not want to accept the reality of what he did. Similar to Hester and Dimmesdale, Roger Chillingworth allows his emotions to influence his life; however, his influence came as the result of hi s anger. Throughout the book, Hawthorne documents how Dimmesdale and Hester s different ways of dealingRead MoreThe Scarlet Letter By Nathaniel Hawthorne1714 Words   |  7 PagesSome two hundred years following the course of events in the infamous and rigid Puritan Massachusetts Colony in the 1600s, Nathaniel Hawthorne, descendant of a Puritan magistrate, in the 19th century, published The Scarlet Letter. Wherein such work, Hawthorne offered a social critique against 17th Massachusetts through the use of complex and dynamic characters and literary Romanticism to shed light on said society’s inherent contradiction to natural order and natural law. In his conclusive statements

Functional Styles Free Essays

Scientific prose styleOratorical sub-stylePublicistic styles Pragmatic aimto prove a hypothesis, to create new concepts, to disclose the internal laws of existence, development, relations between different phenomena. is to exert influence on public opinion, to convince the listener that the interpretation given by the speaker is the only correct one and to cause him to accept the point of view expressed in the speech not merely by logical argumentation, but by emotional appeal as well. o exert influence on public opinion, to convince the reader or the listener that the interpretation given by the writer or the speaker is the only correct one and to cause him to accept the point of view expressed in the speech, essay or article not merely by logical argumentation, but by emotional appeal as well Situation of application The genre of scientific works is mostly characteristic of the written form of language (scientific articles, monographs or textbooks), but it may also be found in its oral form (in scientific reports, lectures, discussions at conferences, etc. We will write a custom essay sample on Functional Styles or any similar topic only for you Order Now The oratorical sub- style is used in public speeches on political and social problems of the day, in orations and addresses on solemn occasions as public weddings, funerals and jubilees, in sermons and debates and also in the speeches of counsel and judges in courts of law. The publicistic style is used in public speeches and printed public works which are addressed to a broad audience and devoted to important social or political events, public problems of cultural or moral character. Phonological featuresA group of some learned words drawn from the Romance languages and, though fully adapted to the English phonetic system, some of them continue to sound singularly foreign. Their very sound seems to create complex associations: deleterious, emollient, incommodious, meditation, illusionary. Use of exclamations to attract listener’s attention. Use of a strong rhythm and a clear rising + falling intonation sequence, convey a sense of rhetorical power, structural control, and semantic completeness. They are widely used in formal writing. And they are especially common in political speeches, where the third item provides a climax of expression which can act as a cue for applause. Use of exclamations to attract listener’s attention. Semantic featuresSemantic accuracy. Words are used in their primary logical meaning. Hardly a single word will be found here which is used in more than one meaning. Nor will there be any words with contextual meaning. Even the possibility of ambiguity is avoided. The stylistic devices employed in the oratorical style are determined by the conditions of communication. An antithesis is framed by parallel constructions, which, in their turn, are accompanied by repetition, while a climax can be formed by repetitions of different kinds. The stylistic devices employed in the oratorical style are determined by the conditions of communication. An antithesis is framed by parallel constructions, which, in their turn, are accompanied by repetition, while a climax can be formed by repetitions of different kinds. Grammatical featuresnominal character ( the predominance of nouns over verbs) in the use of parts of speech, the use of prepositional â€Å"of-phrases† to substitute the genitive case, transposition of the classes of nouns, wide use of the Passive Voice, Indefinite Tenses, specialization of pronouns in demonstrative and intensification functions, numerous conjunctions revealing the logical order of the text as well as double conjunctions ( not merely†¦ but also, whether †¦ or both†¦ and, as†¦ s), adverbs of logical connection ;Use of the 1st person pronoun we; 2nd person pronoun you: We hold these Truths to be self-evident, that all Men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the Pursuit of Happiness†¦(Th. Jefferson, The Declaration of Independence). The use of contractions I’ll; won’t; haven’t; isn’t and others. Use of Figures of Repe tition and intensification. Use of the 1st person pronoun we; 2nd person pronoun you. The use of contractions I’ll; won’t; haven’t; isn’t and others. Use of Figures of Repetition and intensification. Stylistic usage of morphological forms. Vocabulary usedhighly specialized scientific terminology, terminological groups, revealing the conceptual systems of the scientific style, the peculiarities of the use of terms in scientific speech, the use of nouns and verbs in abstract meanings, special reference words, scientific phraseology – cliches, stereotyped and hackneyed word combinations and idioms, priority of neutral vocabulary, limitations in the use of emotional- evaluative and expressive vocabulary and phraseology, absence of on-literary vocabulary and phraseology ( slang words, vulgarisms, obscene words) , peculiarities in word- building (standard suffixes and prefixes, mainly of Greek and Latin origin – tele-, morpho, philo- -ism, etc. , peculiarities in the scarce use of imagery (usually trite and hackneyed, the priority of the functions of intensification and decoration, non-systematic, narrow contextual charact er, absence of rich associations, schematic and generalized character)The oratory is usually characterized by emotional colouring and connotations. The vocabulary of speeches is usually elaborately chosen and remains mainly in the sphere of high-flown style. Use of of neutral and bookish vocabulary, wide use of language means to actualize chronotop (proper and geographical names, abundance of statistics, toponymic and proper names, facts and data), means of evaluation, neologisms, social political terminology, a great number of loan-words and international words, use words and word-combinations of other styles ( especially, conversational), against the general background of the bookish style vocabulary, including terminology as well as means of imagery to increase expressiveness / trite metaphors, metonymies, personification, metaphorical paraphrases, metaphorical use of terminology/, newspaper terms: newspaper vocabulary and cliches (journalese and bookish), decomposition of phraseological units. Word-building: loan suffixes and prefixes as well as combination of words; Morphological featuresSingular forms indicate mainly impossibility of referring number notion to the phenomena which are expressed by word-forms, so here weakening of number meaning takes place, because the form belongs to the abstract nounsThe use of the singular number of nouns in their collective meaning, plural number for the definition of generalization, wide use of the superlative degree of adjectives in order to reveal expressiveness as well as the use of adjectives-colouratives, substantiation and evaluation of the use of numerals, adjectives and participles. The use of the singular number of nouns in their collective meaning, plural number for the definition of generalization, wide use of the superlative degree of adjectives in order to reveal expressiveness as well as the use of adjectives-colouratives, substantiation and evaluation of the use of numerals, adjectives and participles. Syntactical featuresAverage sentence length (7-52 words) narmal academic writing. Priority of full, logically correct, regular syntactical models, the syntax of simple sentence in the scientific speech – extensive use of extended two-member sentence, priority in the use of compound sentences, extensive use of secondary predicative constructions ( Complex Object, Participial and Gerundial Constructions), wide use of conjunctions and denominative prepositions, concise expression of syntactical connection in word combinations, sentences, groups of sentences, absolute priority of declarative sentences in the use of communicative types of sentences; Use of complex syntax, complex, composite and simple extended sentences, sentences in many cases make up the whole paragraphs, a wide use of attributive groups, and infinitives, participles, gerunds and constructions with them, use of syntactical complexes (Complex Object, Complex Subject), Nominal Absolute Participial Constructions, specific word order. Average sentence length (9-11words) and average degree of complexity in the sentence structure. Wide use of declarative sentences. The use of questions, exclamatory sentences for the sake of expressiveness. Publicistic style is characterized by coherent and logical syntactical structure, with an expanded system of connectives and careful paragraphing. Use of complex syntax, complex, composite and simple extended sentences, sentences in many cases make up the whole paragraphs, a wide use of attributive groups, and infinitives, participles, gerunds and constructions with them, use of syntactical complexes (Complex Object, Complex Subject), Nominal Absolute Participial Constructions, specific word order. Means of expressive syntax: inversions, parallelism, antithesis, parcellation, gradation, isolation, different types of the author’s words presentation and conversational constructions, different patterns in the use of homogeneous parts of the sentence – double, three-element and multi-element; Types of texts (see Morokhovskiy)According to the type of discourses it can be scientific, but popular scientific style which combines the features of scientific and belles-lettres styles can also existTransactionalThe expository text type, Mass Media text type Genres of texts (see Morokhovskiy)The genre of scientific works is mostly characteristic of the written form of language (scientific articles, monographs or textbooks), but it may also be found in its oral form (in scientific reports, lectures, discussions at conferences, etc. ); in the latter case this style has some features of colloquial speech. Transactional genreExpository genre Conclusion Different scolars subdivide functional styles in different way for example the classification of I. R. Galperin, M. D. Kuznets, I. V. Arnold , A. N. Morokhovsky in some aspects are the same but in other the differs, and the same we have with the division of the genres and text types. How to cite Functional Styles, Papers

Auditing and Accounting Issues Responsebility of Accountant

Question: Describe about the Auditing and Accounting Issues for Responsebility of Accountant. Answer: Part A: Audit Planning Preliminary judgment of materiality Materiality refers to the incorrect or missing information in the financial statements of a company which imposes significant impact on the decision making of the users. It is the key concept in accounting as because it helps auditors and accountants to decide which figures requires separate reporting (Berk and DeMarzo, 2007). The trial balance of Bobs Bikes shows the opening and closing balance of all the transactions from the year 2014 to 2016. The difference in the opening and closing balance of the accounts shows that there is incorrect information in the trial balance. The incorrect information means that the value of the company has increased or decreased during a period of time. Therefore, it is the responsibility of the accountant and auditor to analyze the financial statements and determining missing or incorrect information (Elliott and Elliott, 2008). The differences in the accounts in the trial balance are as follows: Trial balance Particulars Jul 1 2015 April 30, 2016 July 1, 2014 June 30, 2015 Differences Debit Credit Debit Credit Accounts receivable 124,320 112,000 -12320 Sales 201,515 187,450 -14065 Inventory 189,000 175,000 -14000 Depreciation 28,916 15,590 -13326 Wages 46,816 53,000 6184 The account receivable, sales, inventory, depreciation and wages account shows differences in their opening balance and closing balance indicting materiality in the accounts (Hillier, 2010). The values of account receivable, sales, inventory and depreciation has been overstated and the value of wages has been understated. Analytical review The trial balance is the account report that is shown at the end of financial year and listing end balance of each account. Trial balance ensures that all the debit amounts equal to the credit amounts that mean that there are no unbalanced entries in the journal. The trail balance of Bobs bikes shows all the debit and credit accounts that matches at the end of the report (Holton, 2012). The auditors uses the trial balance while conducting an audit and transferring the accounts into the accounting software. However, even if the debit and credit balance matches at the end of the trial balance report, it does not mean that there are no errors or omission in the listed account in the trial balance. The trial balance of Bobs bikes shows incorrect information and misrepresentation of the value of the company. Many accounts in the trial balance show incorrect value in the opening and closing financial income year (Keown, Martin and Petty, 2008). Trial balance is a report that is collected f rom the accounting records. The process of correcting any errors or omission in the trial balance as well as making adjustments in the trial balance is referred to as unadjusted trial balance. Five accounts selected and rationales The materiality has been found in the trial balance. The accounts that have been misrepresented are account receivable, sales, inventory, depreciation and wages account in the trial balance. The increase or decrease in the value affects the total value of the company. The account receivable has been overstated which means that the company has not received debt amount from the debtors (Moles, 2011). The inventory account has been overstated which means that the inventory has increased. The depreciation value has also been overstated showing high value. The wages has been understated showing that less wage has been paid by the company. The sales has been overstated which shows that the sales of the company has increased over the period. Part B: Sample selection Explanation/demonstration of sampling technique The primary aim and objective of the auditing is considered to secure the compliance with the clients works standards and thus helps to evaluate the overall financial performance of the company for the given fiscal year which eventually lead to the maximization of the profit (Saxena et al., 2010). Random Sampling Technique The random sampling technique in auditing is used by the auditor to select data without replacement. Once the account has been selected to test it is removed from population and it would not be subjected to the re selection (Shapiro, 2006). The random sampling technique can be used by the auditor in two ways: random number tables or computer programs. Systematic sampling technique Systematic Sampling technique enables the auditor to select sample data in such a way that there are uniform intervals between the sample items. In this sampling technique every Nth account is selected with random start (Spiceland, Sepe and Nelson, 2011). Haphazard sampling technique Haphazard sampling technique is the non statistical technique that is used by the auditor to stimulate the sampling while testing the status of errors of the accounting population. The findings shows that the properties of the haphazard samples substantially differ from those of the random sampling (Stittle and Wearing, 2008). The haphazard sampling technique can be used for substantive testing. It is an procedure to examine the financial report of the company and evaluating the errors in the document. Benefits of selected sampling technique Befnefits of Hapazrd approach The auditor should adopt random sampling technique while selecting the items. The benefits of haphazard sampling technique are that it needs minimum knowledge for the study and selection of the item. It is free from errors and suitable for the data analysis that includes use of the inferential statistics (Tripathi, 2008). The method is easy to use and simple as well as easy to assess the errors in the sample. It helps the auditor to select the data and analyze it appropriately to get the results. It will help the auditor to get better result from the sampling. It also allows the auditor to prevent the bias work and making the work easy. The random sampling technique provides a simple way to the auditor to select the data and make observations as well as depends on the limitation of the research and type of data (Wolf, 2008). Therefore, it allows the auditor to select items in a random in order to get appropriate results. The sales account has been determine and evaluated with the hel p of Haphazard approach. Drawbacks of random sampling technique The simple random samplings has some limitation as because it is expensive to use, time consuming and also difficult to organize. It requires complete list of data and depends on the study. The auditor may get confuse while using the random sampling. Therefore, it shows biased results that is not appropriate (Keown, Martin and Petty, 2008). Drawbacks of systematic sampling technique The systematic sampling technique assumes that the population size is available reasonably approximated. The auditors have to research to study the size of the data in the given area. The population needs to show the natural degree of the randomness along with the chosen metric (Holton, 2012). There is high risk of manipulation of data with the systematic sampling as because the auditor might be able to construct the system in order to increase the likelihood to achieve the targeted outcome. Part C: Considerations in substantive testing and collecting audit evidence300 In substantive audit approach auditor focus to verify each and every bit of information of the transaction on his own without depending on the information provided by the management. To provide non manipulative financial information to the investor and other key users of the financial statement is considered to be the primary reason for adopting a predominantly substantive approach in part b (Moles, 2011). Occurrence as it is signifies the first selecting an item for testing from the financial journal or ledgers and then analyzing the underlying primary source document. Tracing and vouching both are considered to be important as both are referred as the occurrence and completeness. Tracing signifies the selection of accounting transaction and then it leads to the journal or ledger. The direction of testing in this scenario is from the primary source document to the journal or ledgers and thus tests whether the overall transaction which occurred is recorded in the accounting records (Saxena et al., 2010). On the other hand vouching starts with the selection of the item for the testing purpose from the accounting journal or ledgers which further carry with analyzing the underlying source document. Therefore it is considered that vouching is providing more evidence that the item consist in the accounting journal or ledges have occurred. Business risk approach which is also known as the risk based approach Business risk approach is considered to be one the most prevalent approach based nowadays by the audit firm to complete the audit assignments. For example International auditing standards focus on understanding the entity and its marketing and financial environment including internal control system to understand the risk of material misstatement at the financial statement and assertion levels (Shapiro, 2006). No, as it will reflect negative value in financial ratios. Yes, as substantive report is zero reliance on the internal control. External auditor information is required before projecting outcome to the entire account balance. To decrease the detection risk which eventually helps to accomplish the expected level of audit risk which provide the assurance of the validity and propriety of the transaction to identify the monetary misstatement (Spiceland, Sepe and Nelson, 2011). Monetary misstatement is considered to be the primary reason to carry out part year trail balance. References Berk, J. and DeMarzo, P. (2007).Corporate finance. Boston: Pearson Addison Wesley. Elliott, B. and Elliott, J. (2008).Financial accounting and reporting. Harlow: Financial Times Prentice Hall. Hillier, D. (2010).Corporate finance. London: McGraw-Hill Higher Education. Holton, R. (2012).Global finance. Abingdon, Oxon: Routledge. Keown, A., Martin, J. and Petty, J. (2008).Foundations of finance. Upper Saddle River, N.J.: Pearson Prentice Hall. Moles, P. (2011).Corporate finance. Hoboken, N.J.: Wiley. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010).Auditing. Mumbai [India]: Himalaya Pub. House. Shapiro, A. (2006).Multinational financial management. New York: J. Wiley Sons. Spiceland, J., Sepe, J. and Nelson, M. (2011).Intermediate accounting. New York: McGraw-Hill Irwin. Stittle, J. and Wearing, B. (2008).Financial accounting. Los Angeles: SAGE Publications. Tripathi, M. (2008).Auditing and finance management. New Delhi: Navyug Publishers and Distributors. Wolf, M. (2008).Fixing global finance. Baltimore, Md.: Johns Hopkins University Press.