Wednesday, November 27, 2019

Celta Assignment 3 Essay Example

Celta Assignment 3 Essay Assignment 3: Skills Related Task Course: Celta By: Syed Ahmed Submission date:15/08/2011 Rationale for lesson The reason why radio advertisement has been chosen is due to the following: †¢ I would expect students listen to the radio everyday. They are exposed to radio advertisement whether it is in English or in their native language. It is a useful area to explore as students will pick up a few words used in advertisements and hence generate interest in learning the language. †¢ This area will be interesting as some students may not like a particular advertisement and some may do. This will encourage a healthy discussion amongst the students. A lead in/ warmer can be introduced regarding this subject followed by activities after the listening exercise that would encourage students to practice their productive skill (listening). †¢ This exercise was chosen because students require a lot of concentration while listening to the task hence it demands listening. It also gives an opportunity for students to check their answers in pairs. (Scrivener 2005, p. 176). This lesson is appropriate to the upper-intermediate students as they should have the knowledge of lexis relating to advertisements. This means I can concentrate on a few words for lexis and therefore allow more time for the students to focus on their skills based part (listening) and their follow on tasks. TASKS Task 1: The pre-listening task (p. 64) This task is a good introduction to the topic of radio advertisements as it is easy. This will be a good lead in to the topic. Students will be asked to s tate their favourite advertisement and if they listen to the radio. We will write a custom essay sample on Celta Assignment 3 specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Celta Assignment 3 specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Celta Assignment 3 specifically for you FOR ONLY $16.38 $13.9/page Hire Writer A top down method has been used in this exercise where we are making use of what we already know to assist us to foresee the content and structure of the text. This gives an overall impression of the message (Scrivener 2005 p. 178). (Scrivener, 2005) states that we cannot use a bottom-up method i. e. building up the messages from individual small pieces. Even though this may sound appealing, however to do this it is virtually impossible. Task 2: The first listening task (p. 65) Before handing out the task I would set the question first. The question first technique is described as ‘‘task before audio’’ (Scrivener 2005 p. 172). The students will have to match the following options to the advert being listened to. For example which advert? †¢ Is selling soap powder †¢ Is trying to recruit personnel. The students will have the chance to listen to the audio. The students will have a basic understanding on how to do the task. If students have not found the answers to a specific section of the task, it would be necessary to play the recording again (Scrivener 2005 p. 172). This task is useful to introduce the text to the students. If students get the answers correct in the first attempt, this will help build confidence in them and students can move on to the next task. Task 3: The detailed task (comprehension check p. 65) Students will have a comprehension exercise in order to catch the specific details such as names, color and so on. I would assume that this exercise will be challenging to the students as they have to listen to the details carefully. However I feel that this exercise will help them pick up phrases such as ‘‘wherefore art though’’ and students will be familiar with it. As stated in Scrivener, 2005 it would be appropriate to play the recording more than once or sufficient number of times for the specific section the students are struggling on. As stated in Scrivener, 2005 it would be appropriate to play the part which the students disagree to. During the feedback session, the students will be allowed to check the answers in pairs. The recording would be played again until the students have reached an overall agreement to the answer and not just led by one student (Scrivener 2005, p. 176). Task 4: The follow on task (speaking skills) Group work: Newspapers and magazines will be given out to each group. The groups will be asked to choose an advert that appeals to them and discuss why they like it. This task should take ten minutes. Task 5: Follow on task (Writing) Group work Students will be asked to devise a radio advertisement. They can choose their own product or service or choose from the following option: †¢ A BMW sports car †¢ A restaurant in town †¢ A bank for students Students discuss this in pairs and will have to make a visual presentation on visual cards and write a slogan for the advert. Task 6: Follow on task (Speaking) Group work (Pairs) Students will participate in an activity where students will make a radio advert on a product they will choose. Each group will make an advert and the class will decide which the best advert is. Task 7: Follow on task (Writing) Students should write an advert on the following options: †¢ A car for sale †¢ A job at Curries †¢ A new computer Students will have 15 minutes to write this advert. I will then check each students answer for mistakes. Bibliography: Scrivener, J (2005). Learning Teaching. Macmillan.

Sunday, November 24, 2019

American Reaction to the French Revolution

American Reaction to the French Revolution The French Revolution began in 1789 with the storming of the Bastille on July 14th. From 1790 to 1794, the revolutionaries grew  increasingly radical. Americans were at first enthusiastic in support of the revolution. However, over time divisions of opinion became apparent between federalists and anti-federalists. Divide Between Federalists and Anti-Federalists The anti-federalists in America  led by figures such as Thomas Jefferson were in favor of supporting the revolutionaries in France. They thought the French were imitating the American colonists in their desire for freedom. There was a hope that the French  would win a greater degree of autonomy that resulted in the new Constitution and its strong federal government in the United States. Many anti-federalists rejoiced in every revolutionary victory as news of it reached America. Fashions changed to reflect republican dress in France. The Federalists were not sympathetic to the French Revolution, led by figures such as Alexander Hamilton.  The Hamiltonians  feared mob rule. They were  afraid of egalitarian ideas causing further upheaval at home. European Reaction In Europe, rulers were not necessarily that bothered by what was happening in France at first. However, as the gospel of democracy spread, Austria grew afraid. By 1792, France had declared war on Austria wanting to ensure that it would not try to invade. In addition, revolutionaries wanted to spread their own beliefs to other European countries. As France began to win victories beginning with the Battle of Valmy in September, England and Spain got concerned. Then on January 21, 1793, King Louis XVI was executed. France became emboldened and declared war on England. Thus American could no longer sit back but if they wanted to continue to trade with England and/or France. It had to claim sides or remain neutral. President George Washington chose the course of neutrality, but this would be a difficult tightrope for America to walk. Citizen  Genà ªt In 1792, the French appointed  Edmond-Charles Genà ªt, also known as Citizen  Genà ªt, as the Minister to the United States. There was some question on whether he should be formally received by the US  government. Jefferson felt that  America should support the Revolution which would mean publicly acknowledging  Genà ªt as the legitimate minister to France. Hamilton was against receiving him. Despite Washingtons ties to Hamilton and the Federalists, he decided to receive him. Washington eventually ordered that  Genà ªt be censured and later recalled by France when it was discovered that he had been commissioning privateers to fight for France in its war against Great Britain. Washington had to deal with their previously agreed upon Treaty of Alliance with France that had been signed during the American Revolution. Because of its own claims for neutrality, America could not close its ports to France without appearing to side with Britain. Therefore, even though France was taking advantage of the situation by using American ports to help fight its war against Britain, America was in a difficult place. The Supreme Court eventually helped provide a partial solution by preventing the French from arming privateers in American ports. After this proclamation, it was found that Citizen  Genà ªt had a French-sponsored warship armed and sail from Philadelphia. Washington demanded that he be recalled to France. However, this and other issues with the French fighting the British under the American flag led to increased issues and confrontations with the British. Washington sent John Jay to find a diplomatic solution to the issues with Great Britain. However, the resulting Jays Treaty was quite weak and widely derided. It required the British to abandon forts they still occupied on Americas western frontier. It also created a trading agreement between the two nations. However, it had to give up the idea of freedom of the seas. It also did nothing to stop impressment where the British could force American citizens on captured sailing vessels into service on their own ships. Aftermath In the end, the French Revolution brought the issues of neutrality and how America would deal with belligerent European countries. It also brought unresolved issues with Great Britain to the forefront. Finally, it showed a great divide in the way that federalists and anti-federalists felt about France and Great Britain.

Thursday, November 21, 2019

Examples of historical and contemporary CHANGE MAKERS Essay

Examples of historical and contemporary CHANGE MAKERS - Essay Example It was also to be used as a vessel to safeguard traditional Indian customs and rituals. To achieve this, AIM was to use legal means to uphold Indian treaty rights that would allow them to gather wild rice, to hunt and fish freely without interference. These treaties had been violated by the American government and were only used to dupe and subdue the Indians. (Encyclopedia.com, 2005) In 1968, after being released from prison Banks went from door to door requesting native Indians to come together to form what would later be known as AIM. In 1969, he was among the people who seized Alcatraz Island which had been taken from Indians and used to create a prison facility. In 1973, he led the military takeover of a village in South Dakota known as Wounded Knee. The standoff between AIM and American army lasted 73 days despite the fact that AIM had been out numbered and had fewer resources. This grabbed the attention of people throughout American and they began receiving massive support for their courage. (Encyclopedia.com, 2005) Banks through the movement spent most of his life advocating for Indian rights. After earning an arts degree at the University of California, he began lecturing at Deganawidah-Quetzecoat University which is owned and controlled by Indians. He became the first American Indian chancellor and in 1979, Banks began lecturing at Stanford University in California. Since then, he has been travelling overseas giving lectures about Indian customs. In 1987, he was actively involved in convincing two states: Indiana and Kentucky to pass laws that would prevent violation of Indian graves. He then reorganized burial ceremonies for at least 1200 desecrated Indian graves in Uniontown, Kentucky. (Encyclopedia.com, 2005) In 1988, he organized and led the Sacred Run- an Indian spiritual run from New York to San Francisco, and then in Japan where he was stationed as a soldier, from Hiroshima to Hokkaido. In the same year, he published in Japan his

Wednesday, November 20, 2019

Double Jeopardy Research Paper Example | Topics and Well Written Essays - 750 words

Double Jeopardy - Research Paper Example Double jeopardy is regarded as an abuse of process because the same person is brought to the court based on the same facts. The rule of double jeopardy has received dramatic attention in the past few areas and critics are constantly calling for upgrading the rule because of its failure as it is causing injustice in the society. A classic reason often quoted for advocating the rule of double jeopardy and is often cited in academic literature and law cases was made by Black J in the case of Green v United States (US Supreme Court 187). The idea behind the statement which he believed is ingrained in the mind of American system of jurisprudence is that the State should not be allowed to make multiple attempts to allege a charge to convict a person for an offence, thereby subjecting him into incur unnecessary expenses, making him disgraceful in the society, and it causes the individual to suffer from embarrassment & mental turmoil. This compels him to live a life full of anxiety and insecurity, and also increases the chances of the individual to be declared guilty even though he might be innocent. Double jeopardy is recognized as a constitutional right in several countries. The fifth amendment of constitutions of United States of America states: â€Å"nor shall any person be subject for the same offense to be twice put in jeopardy of life or limb† (AFA para. 3). ... Double jeopardy is recognized as a constitutional right in several countries. The fifth amendment of constitutions of United States of America states: â€Å"nor shall any person be subject for the same offense to be twice put in jeopardy of life or limb† (AFA para. 3). In addition to that, it is also recognized in international laws. For instance, the Article 14 (7) of the International Covenant on Civil and Political Rights states that â€Å"No one shall be liable to be tried or punished again for an offence for which he has already been finally convicted or acquitted in accordance with the law and penal procedure of each country† (ICCPR 14). In United Kingdom, this principle is famously known as ‘Connelly principle’ after the case of Connelly v Director of Public Prosecutions as it was regarded as an abuse of process. Lord Pearce in this case stated that a man should not be tried for a second offence which is clearly inconsistent on the facts with either a previous conviction or acquittal. The court should apply judicial discretion under such circumstances as without such a process, injustice will prevail (Johns 3). In Australia, the High Court’s decision regarding R v Carroll triggered a reform about the rules of double jeopardy (Johns 7). The case was concerned with a murder of an infant girl named Deidre Kennedy in 1973, for which Raymond Carroll was prosecuted for the case by the court. The girl was strangled in Queensland and her body was found with bruises on left thigh which were identified by medical experts as marks of human teeth. Carroll defended himself by swearing an oath and claiming that at the time of murder he was attending a course at RAAF base in South Australia. The defendant

Sunday, November 17, 2019

Rhetoric and Sterotypes Essay Example | Topics and Well Written Essays - 750 words

Rhetoric and Sterotypes - Essay Example Politicians themselves use negative rhetoric against their opponents. People use negative language and rhetoric talking about politicians that further enhances the hatred for this group. They call them people who spend money wastefully and fill their own pockets to enjoy luxuries while common man suffers. They often call them cheaters, frauds and inhuman, and say that â€Å"good people don’t go into politics† (Baker, 2006). The stereotype that labels a tattooed body is one of the most misleading stereotypes which to some extent is true but to a large extent, is false. Public stereotypes tattooed persons as being criminals, addicted to drugs, drunkards, having loose characters like being involved sexually, dirty, rude, indecent, disrespectful, and possessing bad manners. They are thought to be rebellious and violent gangsters. They are also stereotyped as foolish persons sometimes who have no respect for their bodies. Tattooed women are thought to be sluts and whores (Smith, 2010). People see photographs of wanted criminals in newspapers some of whom might have decorated their bodies with tattoos, and they link the same image to every tattooed person which is wrong. People sometimes think of all tattooed persons to be bad and naughty because in some religions, tattoos are totally forbidden, and people decorating their bodies with tattoos are condemned seriously. Public uses negative rhetoric against suc h persons regardless of the reason why the person got himself tattooed. Most often, it is just the fashion and style that compels one to get tattooed. People have also stereotyped feminists and the label goes to every person who supports feminist theories. Feminists are most commonly stereotyped as lesbians who hate men and will do anything to kill any man coming her way. This is a very negative and a very severe kind of stereotype that does not hold any truth in it. Thinking of a feminist as a hard core lesbian is not

Friday, November 15, 2019

The Potential Users Of Financial Accounting Information Accounting Essay

The Potential Users Of Financial Accounting Information Accounting Essay The users are an important component in accounting systems, and play a key role in usefulness of financial accounting information. Financial accounting is a term usually applied to external reporting by providing information about the financial position of a business to a wide range of users in making economic decisions (Weetman, 2011). The purpose of this paper is to review the relationships between the potential users and actual users of financial accounting information and the relevancy evidence to current practice. A variety of different arguments have been put forward about this issue. The paper has been divided into five parts. It first gives a brief overview of who the potential users of financial accounting information are. Secondly, it deals with the actual users of the information. It then goes on to how useful of financial accounting information is and looks at how strong is the evidence that they use information in the ways predicted. Finally, the reason why the potential users may not be actual users of financial accounting information is carried out. The potential users of financial accounting information Financial accounting aims to allow users to understand the economic activity of the company (Stolowy, et al., 2010). For a limited liability company financial statements would contain balance sheet, profit and loss account, statement of recognized gains and losses and cash flow statement (Weetman, 2011). Without users, financial accounting information will lost its role. According to FASB (2010), the objective of financial reporting is to provide useful financial information for existing and potential users to make economic decisions. There are several users who are interested in financial accounting information. Atrill and Mclaney (2008) stated that the purpose of financial information to be used and the person financial information to be given must be clear. By definition and different needs from each other, it could define as internal users such as managers and external users which include owners, lenders, government, employees, competitors, customers, community, and suppliers (IA SC, 1989). General purpose financial statements expected accounting information which would be of interest to a wide range of user groups (FASB, 2010), see appendix 1. Therefore, everyone could be the potential users of financial accounting information as long as there is a need for the information. Actual users of the financial accounting information From the internal management view, it has been argued that the main users of accounting information about an organization could be those who manage the company every day, such as managers (Weetman, 2011). A Statement of Basic Accounting Theory (ASOBAT) did not declare any particular user group such as investors to be primary users. Instead, it has been asserted that useful information was required for both internal and external purpose. Classified users of accounting information into two broad groups: external users which include present and potential investors, creditors, employees, stock exchanges, governmental units and customers on contrast with internal management. However, According to FASB (2010), the primary users of financial accounting information refer to existing and potential investors, lenders, and other creditors. They need entities reporting information provided indirectly. As actual users are contained in the potential users, see appendix 2, if they have same interes ts in the financial accounting information, the actual users might include managers, lenders, suppliers, customers, competitors, employees, government and community (Britton and Waterston, 2006). Similar conclusion has been argued by Atrill and McLaney (2008), Perks (2007) and Weetman (2011). The usefulness of financial accounting information Most of users treat the financial statements as the main source of financial information. According to IASB (1989), it assumes that if financial statements meet the needs of investors, it will also meet the needs of most other users (Weetman, 2011). The usefulness of accounting information is under premise of its high qualitative characteristics. There are four main qualitative characteristics which are described as relevance, reliability, comparability and understandability. However, only if the information actually makes a change in users decisions could define it as relevance Framework (1989). Also accounting information should be material and the benefits of providing the information should outweigh the costs (Atrill and Mclaney, 2008). The purpose of financial statements is not meant to meet all the users needs (FASB, 2010). It is possible to prepare the financial statements for general purpose which will have some interests for all users. For instance, as investors provide risk capital to the company, the provision of financial statements meets both investors and other users who are interested in estimating risks (Stolowy, et al., 2010). These financial reports are valuable for users who have no bargaining power and no significant economic influence in organizations (Elliott and Elliott, 2009). It has been asserted that general purpose financial statements tend to focus on the primary users which included the owners, long-term lenders and creditors. The interests of primary users might overlap with the interests of other user groups. Therefore, this could satisfy most users needs for financial accounting information (Weetman, 2011). The financial statements, which treat owners, lenders and creditors as primary use rs, could provide useful financial accounting information for the existence of users. use information in the ways predicted The financial accounting information could help users to make decisions and reduce uncertainty over the financial position and performance of the business. For example, to help availability of funds to pay owners a return, to repay loans, to reward employees (Atrill and Mclaney, 2008). It has been claimed that accounting information cannot meets all of the needs of each of the various user groups (FASB, 2010). Atrill and Mclaney (2008) stated that Different groups of users have different value and needs. However, user groups desire to know more accounting information as possible. Conflict between user groups is likely happen during business processing. For instance, managers they have close involvement with the business, they have access to a wide range of information and most might be confidential in company (Weetman, 2011). They know more internal information about the current and future situation of the company than outside investors. This could be defined as information asymmetry (Scott, 2009). Investor might make wrong decision based on inaccurate information provided by managers, so they want to know more information besides the financial statements. It is further contended that there are several user groups they want to meet specific needs directly from the business, such as governments, HM Revenue and Customs, and managers and directors. Lenders are usually given much more information than is included in published financial statements, including forecast information, monthly breakdowns and cash budgets (Perks, 2007). To have everything to be included in a companys financial statements is unrealistic (Perks, 2007). Financial accounting information is presented as the form of highly summarized financial statements. The main problem with the financial information needs of the user groups are that most want to know predict the future. Shareholders, creditors, lenders and employees all want to know what the companys future prospects are. But most of information in financial statements has already happened (Stice and Stice, 2006). Many users concerned how valuable the past information was and the reliability of business future forecast. Therefore, it is not possible for a company to publish exactly the information that everyone wants. The information is designed on the behalf of focus on shareholders and creditors (Perks, 2007) There is no similar substitute for the information provided by the financial statements. Thus, if users cannot gather the required information form the financial statements. It is often unavailable to them. Other sources of information concerning the financial health of a business are normally much less useful. As a result, the evidence is not strong enough for the user groups to use information in the way predicated and it is normally very difficult to assess the impact of accounting on decision-making (Atrill and Mclaney, 2008) potential users may not be actual users of financial information As Young (2006) claimed some of the actual users were multiple, conflicting, inconsistent, and uneducated. These users are unreliable and limited knowledge about financial accounting information and its process. FASB (2010) have conducted a new concept of the financial statement user-a rational economic decision-maker. It means that the decisions of interest are rational, if statements can be connected to the forecast of future cash flows, it could be said rational decision makers need it. Users can be seen more as hypothetical readers of financial statements than as actual users, because they need particular types of information (Young, 2006). Moreover, the conflicting needs of users and limited information provided in reports might cause potential users cannot find information useful to them (Atrill and McLaney, 2008). Therefore, the potential users might not be the actual users of financial accounting information, a portion of potential users could be. Conclusion In conclusion, the current paper has reviewed the users of financial accounting information. The question posed at the outset of this paper was to examine the reasons why the potential users may not be actual users of financial accounting information and relevancy evidence to practice. It has been seen that different users have different needs, even financial statements focus on primary users to provide useful information. However, it could not achieve the expected level and cannot meet all users needs. It may therefore be concluded from the above discussion that the actual users are a portion of potential users. Potential users might not be actual users of financial accounting information. Appendix 1 The relationship between potential users and actual users: Potential users Actual users Primary users Appendix 2 Users and their information needs (FASB,2010) Investors. The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the entity to pay dividends. Employees. Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the entity to provide remuneration, retirement benefits and employment opportunities. Lenders. Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due. Suppliers and other trade creditors. Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade creditors are likely to be interested in an entity over a shorter period than lenders unless they are dependent upon the continuation of the entity as a major customer. Customers. Customers have an interest in information about the continuance of an entity, especially when they have a long-term involvement with, or are dependent on, the entity. Governments and their agencies. Governments and their agencies are interested in the allocation of resources and, therefore, the activities of entities. They also require information in order to regulate the activities of entities, determine taxation policies and as the basis for national income and similar statistics. Public. Entities affect members of the public in a variety of ways. For example, entities may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the entity and the range of its activities.

Tuesday, November 12, 2019

The Setting of The Cask of Amontillado Essay -- Papers Poe Essays

The Setting of The Cask of Amontillado An important element in any story is setting. Authors use setting to convey certain feelings brought on by the character’s surroundings. It also subliminally serves to illustrate the character’s intentions. In â€Å"The Cask of Amontillado† Edgar Allen Poe uses the dark, imposing setting to do just that, communicate the underlying theme of the story, being death, revenge and deception. Poe begins setting the tone of the story by describing the gloomy and threatening vaults beneath Montressor’s home. The first description of the Montressor home, as well as the reader’s first hint that something is amiss, is the description of the time off Montressor had required his employees to take. This alone lets us know that some of his intentions are less than virtuous. He describes the vaults as extensive, having many rooms, and being insufferably damp. This description of Montressor’s vaults strikes a feeling of uneasiness and fear in the reader, as well as a fear of malevolent things to come. References to the bodies laid to rest in the ca...