Auditing Case Essay - 604 Words

Keith Parkinson 2/3/15 Auditing Case 1: Merry-Go-Round Merry-Go-Round (MGR) is a clothing retailer that was founded in 1968. The company’s locations were in malls that targeted the youth and teen market. In the late 1980s, the company was listed by Forbes magazine as one of the top 25 companies. By the early 1990s, sales fell due to stiff competition from other retailers. Facing bankruptcy, the company hired turnaround specialists from Ernst and Young (Eamp;Y) to help overcome the financial crisis. However, the company filed for Chapter 11 reorganization and due to that a group of 9,000 creditors filed a lawsuit against Eamp;Y saying they were the main reason for MGR’s decline. First of all, Eamp;Y violated GAAS first standard†¦show more content†¦Overall, I just think having a set of standards would keep a professional manner. Finally, we need to know if Eamp;Y acted ethically throughout this engagement. Eamp;Y had a close relationship with Rouse Co., one of MGR’s landlords. Eamp;Y was soliciting business f rom Rouse and provided significant tax services. Also, Swidler and Eamp;Y had participated in at least 12 different business arrangements, some of which resulted in Swidler receiving significant fees from Eamp;Y. I think these relationships had a direct affect on Eamp;Y’s advice to MGR. I think Eamp;Y acted unethically because they didn’t keep independent which is a violation of GAAS. I think it was clearly unethical on Eamp;Y’s part because they didn’t disclose any of this information with MGR. So, I purposely think Eamp;Y worked together with Swidler to increase the fees because Swidler was the one that referred MGR to Eamp;Y. To conclude, consulting advisors for Eamp;Y could have conducted business with MGR in a more of a professional manner, especially when disclosing relationships. I also think MGR could have done a better job and looked into Eamp;Y first before hiring them. In the end, I think Eamp;Y was more at fault just because they were unethic al about the entire situation and purposely hid information trying to help themShow MoreRelatedAuditing Case808 Words   |  4 PagesAudit case You are the engagement partner in a firm of chartered accountant and are reviewing the audit fire of a client ABC ltd. the audit manager has recommended that the audit option is qualified because he is in dispute with the directors of ABC ltd. The audit manager wishes the directors to create a large doubtful debts provision against a major debtor that is over six months old. The directors do not witch to alarm the public about the current liquidity problems of their major costumer becauseRead MoreEssay on Example Auditing Case753 Words   |  4 PagesExample auditing case 1)† Based on the information given in this case and your knowledge of auditor’s reports, identify the deficiencies in the draft of the proposed report. Do not redraft the report, but provide justification or explanation for each of the deficiencies you identify† (Pany, Auditors Report, 2010). A. In the Introduction paragraph it states â€Å"As discussed in Note K to the financial statements, the Company has properly disclosed a subsequent event dated March 14, 20x9† (Pany, AuditorsRead MoreAuditing issues in Enron case2114 Words   |  9 Pages1 Auditing issues in Enron case Independent Needed for the Houston office of Andersen, an audit partner that understands the role of being a public watchdog with ultimate allegiance to the creditors and shareholders . 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BDO, the accounting firm that was responsible for auditing Stanford’s financial statements, is currently the target of a major lawsuit. BDO did not act in accordance with the responsibilities of an auditor and thus led to audit risk, lack of independence, and various violations of the PCAOB’s auditing standards regarding investment securities. BDO consistently issued unqualified reports when there were material misstatementsRead MoreThe Runners Shop-Case Study 11.1-Auditing Cases Essay2280 Words   |  10 PagesCase 11.1: The Runners Shop Relevant Guidance †¢ AU 339 (SAS 103): Audit Documentation †¢ Auditing Standard No. 3: Audit Documentation †¢ International Standard on Auditing 230’ (Revised) (Site -http://irba.co.za/documents/doc_00535.pdf ) Questions 1] Describe the purposes of audit documentation and explain why each purpose is important. According to AU 339.03, â€Å"audit documentation provides the principal support for the†: (a) â€Å"representation in the auditor’s reportRead MoreEssay Anonymous Caller Auditing Case Study1029 Words   |  5 PagesAnonymous Caller Case Study 1 a) What would you recommend to the caller if you were Dr. Mitchell? Since it appears that the firms top executives are all apart of the fraud and don’t plan on correcting their unethical action. I recommend that the anonymous caller completely remove himself/herself from the situation by resigning or by reporting the situation to the firm’s board of directors or a governmental agency. b) What are the risks of continuing to work with the company? ThereRead MoreThe Role of External Auditing in Public Sector Governance. a Case of Zimbabwe15117 Words   |  61 PagesUses of Information Technology to Auditing†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.15 2.3 Audit Process†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦16 2.4 Audit Opinion and CAATS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 2.5 Impact of a computerized system on the Audit Process†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.26 2.6 Knowledge and Experience†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.28 2.61 Audit Documentation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.29 2.7 Information Technology and the development of Computer Auditing†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.31 2.8 Auditor Competencies†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Read MoreAuditing Cases22626 Words   |  91 PagesAdditional Cases for the Course The case readings have been developed solely as a basis for class discussion. The case readings are not intended to serve as a source of primary data or as an illustration of effective or ineffective auditing. Reprinted by permission from Jay C. Thibodeau and Deborah Freier. Copyright  © Jay C. Thibodeau and Deborah Freier; all rights reserved. 1†¢Ã¢â‚¬ ¢Ã¢â‚¬ ¢ ( Case 61  ® Enron Enrori’s First Few Years hi~ 1985 Enron had assets along the three major stages of the supplyRead MoreBcci Case Study for Auditing5660 Words   |  23 Pagesactually in the UK. Because it was chartered in Luxembourg and Grand Caymans, Bank of England (BOE) thus thought itself as a secondary role in supervising BCCI, thereby reducing the level of scrutiny imposed on BCCI. In addition, BCCI has an uncommon auditing system. Price Waterhouse (PW) was the accountants for BCCI overseas, while Ernst Whitney in charged of BCCI holdings. Two sets of auditors being used was to avoid them from publishing a meaningful consolidated accounts and make sure neither of

Prophet Muhammad as Role Model for Religious Teachers Free Essays

ENGLISH ESSAY: PROPHET MUHAMMAD (PBUH) AS A ROLE MODEL FOR RELIGIOUS TEACHERS Prophet Muhammad (PBUH) is the example par excellence for his ummah, especially for religious teachers with his good example and noble personality. His behavior in all cases is the behavior that is not contrary with the Qur’an, in fact his behavior reflects the contents of the Qur’an such as his patient, sincere and forgiving character. In education, Prophet Muhammad (PBUH) has provided many lessons especially for religious teachers which can be applied on students. We will write a custom essay sample on Prophet Muhammad as Role Model for Religious Teachers or any similar topic only for you Order Now Firstly, as religious teachers we must always be patient as was done by Prophet Muhammad when he was performing prayers and Uqbah bin Abi Muit threw waste on him where he did not get angry instead He continued His prayer. Therefore, accept the students behaviour in whatever manner they are. Secondly, teaching sincerely is very important for religious teachers in which we should not hope for any rewards, Prophet Muhammad (PBUH) said, â€Å"Verily Allah will not accept charity unless the charity is exercised in good faith and done solely to please Allah. † Even Prophet Muhammad did not hope for any material rewards when delivering knowledge. Lastly, we must emulate the forgiving character of Prophet Muhammad where He was tested by a Jewish woman who tried to poison Him and He forgave her instead of having a grudge against the her. So as religious teachers, we have to forgive our students for whatever mistakes they make to guide them to seek Allah’s pleasure and Grace. In conclusion, religious education would be pointless if the teachers themselves behave badly. Prophet Muhammad (PBUH) exemplary conduct is the one and only to emulate to help us perform our duties as religious teachers effectively in order to get Allah’s Blessings. (281 words) How to cite Prophet Muhammad as Role Model for Religious Teachers, Essay examples

J.P. Morgan Persuasive Essay Example For Students

J.P. Morgan Persuasive Essay J.P. Morgan EssayMy life on the whole has helped the whole country prosper. I give away so much money to great causes. I also help the government with monetary crises. I admit that I am very wealthy. But is having money a crime in this capitalist country? Definitely not. I obtained my wealth by hard work and dedication. I never once backstabbed or stepped on people to get what I wanted. I have helped and continue to help companies that are in need of money. I have financed International Harvester, American Telephone and Telegraph, and General Electric. Without the money I gave these companies, they would never have existed. In essence, I have helped create great companies such as the above. How is this unethical?Not only do I help companies; I help the government whenever possible. After the panic of 1893, I helped reorganize railroad companies such as Northern Pacific, Erie, Southern, and the Philadelphia and Reading. The government didnt have the capital to aid these companies so I did because it needed to be done. Also, in 1895 I sold my firms $62 million government bond issues. Due to this, I helped end the gold shortage in the U.S. Treasury. In 1907 I loaned money to banks to keep them from closing after the panic of 1907. As shown above, I have aided the government several times out of the generosity that is in my heart. Helping the government and companies is good, but I wanted to give back to society. In order to do this, I decided to donate and help found public associations. I founded the Lying-In Hospital in New York City and gave a large sum of money to the Harvard Medical School. In addition, as an ardent Episcopalian, I gave a large portion of funds to build the Cathedral of Saint John the Divine in New York City. I also decided to share some of the great art works that I owned. I gave many valuable statues, pictures, and books to American libraries and museums. Some of my most famous collections were loaned to the Metropolitan Museum of Art, which I helped found as well. It is easily seen how my life helped every aspect of our country. Im not a low-down scoundrel off the streets. I am a generous, respectful man who enjoys helping others.

Lifting of Corporate Veil free essay sample

Lifting or Piercing the Corporate Veil is a Legal process or proceedings taken to uncover the common shield in respect of any suspicious event happened or to be happened or on the basis of allegation made or to be made against the Company. This piercing process can be compared to a person lifting the curtain of a Drama Stage to know what is actually happening without being the drama commenced. Piercing the Corporate Veil is a Premeditated process with an intention to curtail the unfair advantage enjoyed on forming of a Company. Merits on Incorporating a Company. Incorporating a Company is always preferred by active entrepreneurs than commencing a Partnership firm or sometimes a sole proprietorship. The major boons of incorporating a Company are: 1. Limited Liability. Almost all the Companies are started with limited liability status. A Company with Limited Liability indicates that a Members’ loss in a Company is only up to the value of his shares or loan made, if any thing unfortunate happens to the Corporate. We will write a custom essay sample on Lifting of Corporate Veil or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The Personal Assets or earnings of Director or the Officer will never be put at risk. But if the event is a fraud or anything outside the purview of the Memorandum of Association (which means â€Å"Ultra Vires†) the Directors or â€Å"Officers in Default† {Section 5 of Companies Act} will be held for Personal Liability. 2. Protection of Name: The Company’s name will be protected immediately once it is approved by â€Å"Registrar of Companies† (herein after called as â€Å"ROC†). There will be no chance of another Company being started with the same name or even identical to the Companies Name. Whilst in the case of a Partnership Firm or Sole Proprietorship Concern, the name can be only protected by a Trademark Registration. 3. Existence. As an old proverb indicates, â€Å"Members may come and go, but the Company exists forever† is the gist of the Company formation. The Company will disappear only after the complicated winding up and liquidation process under the Specific order from Registrar of Companies or any other appropriate authority. 4. Raising Funds: There are not too many better options otherwise than incorporating the Company to raise funds for expansion of the markets for its products, commencing a new business, enter into a global market etc. Initially a Company will be floated as a Private Company (with a limit of 50 shareholders) and after rooting its base in the market, it may proceed with an Initial Public Offer to become a Public Company and gets listed in the Stock Exchange within 21 days of the closure of Public Offer (Usual Routine). A Company can also raise loan on its assets by creating a Charge (Fixed or Fluctuating) in favour of a Bank (Secured Creditor after Charge is being created) which is a very simple process done through MCA portal where the ROC is intimated by filing Form-8. 5. Taxation Benefits. The Taxation part is the most fruitful of all the benefits enjoyed by the Company. The Company’s liability for tax when compared to partnership firms and sole proprietorship concern is very limited. A corporate is blessed with so many deductions and other tax allowances which can be charged against the profits of the Company which limits the liability to pay tax. When Companies began to show Nil Total Income after their tax planning, Section 115JB was introduced in the Income Tax Act vide Finance Bill 2002, which articulates Minimum Alternate Tax whereby a minimum tax obligation was put on the Company which is charged against their Book Profits. Rising of Lifting the Corporate Veil concept. Any Company incorporated under the Companies Act, 1956, can enjoy all the fruits and permitted to do all the acts under the Laws of the land. But if the Companies start to get pleasure from other undue benefits prejudicial to the corporate habitat, the Lifting of Corporate of Veil concepts come into the picture. 1. Regular Company Law formalities are not followed. The Companies are required to abide with certain compliance formalities such as convening of Board Meetings and General Meetings, Filing of Balance Sheets with the RoC, filing Income Tax Return etc. When these regular formalities are not met or complied invariably, with/without any reason, legal actions may be initiated for piercing the corporate veil. 2. Disinvestment and Diversion of Funds. On some occasions directors may on their discretion, having the controlling stake may opt to disinvest or divert the funds without intimating the Shareholders. Such disinvestments or diversion of funds may adversely affect the financial stability of the Company in general and the interests of the stake holders in specific which invites the court to pierce the corporate veil of the Company. 3. Seasonal Non Payment/Excessive Payment of Dividend. Non payment or excessive payment of dividend to the shareholders may sometimes bring suspicions on other stakeholders or legal/governmental authorities for which lifting corporate veil proceedings get attracted. 4. Alter Ego concept. The Company being blessed with so many merits, will be floated and all regularities will be done at the initial stages so as to make it appear as an active company. But later, the alter ego of the Directors gradually starts visible and will occupy the driver’s seat of the company. When it is felt that there are some discrepancies being done placing Company as a shadow/mask, lifting corporate veil of the Company becomes indispensable. 5. Fraudulent Motive. When the judiciary feels that when there is any fraudulent activities are going on in a Company or there is a chance such malpractices, the Court has all the powers to pierce the corporate veil. 6. Enemy Character. At any time, if any Country has become the alien enemy (War has been declared against another Company), the Court has the authority to pierce the corporate veil so as to analyze the Shareholding and other management and fiduciary interests of the Alien Company in that Company to protect the General Interests. 7. Tax Regulation. If any tax legislation insists the appropriate authority to pierce the Corporate Veil, the Court would not mind the Separate Legal personality of the Company and proceed with digging the core of the formation and other commotions of that Company. Some Celebrated Case Laws related with Lifting the Corporate Veil of the Company: 1. Salomon Vs Salomon (1897) In this case, Mr. Saloman was dealing with shoe business. The Kingdom of Britain then enacted a statute providing for the incorporation of businesses and a corporation then had to have at least seven shareholders. Mr. Salomon formed a corporation, with all seven shareholders being members of his family. The business of the corporation eventually went under, leaving considerable unpaid debts and ever branching liabilities. The creditors argued in court that the shareholders should be liable for the debts of the corporation, because they were all related to Old Man Salomon, and that the corporation was set up a mere sham. The court held in favour of the shareholders, Old Man Salomons relatives. The fact that the shareholders were all related to Old Man Salomon was irrelevant in determining that the corporation legitimately existed as a separate entity, and thus the individual shareholders were not held liable for the corporations debts. This case law in a narrow aspect does not have any relevance with regard to Piercing Corporate Veil concept. But this judgment was taken as a trump card to taste the cream of formation of Companies. 2. Gilford Motor Company Vs Horne: In this case, the Court disregarded the judgment of Salomon Vs Salomon, questioning the distinct legal personality of a Company. Mr. Horne was an ex-employee of Gilford Motor Company and as per the terms of the employment, he should not solicit any of the Company’s customers. In order to defeat this provision, Mr. Horne incorporated a Company in his wife’s name and solicited all the customers for which the Company brought up action against him. The Court analyzed the motive of incorporating the limited Company and it was ipso facto found that the Company’s main purpose was to perpetrate the fraud. 3. Jones Vs Lipman This case is similar to Gilford Motor Company Vs. Horne. Here, Lipman entered into contract with Jones to sell his land. Later, Lipman changed his mind and transferred the property to a Company in order to avoid Specific Performance. But it was held that the Company as well as the transfer of property was only acting as a mask to avoid recognition by the eye of equity. 4. Edwards Company Inc Vs Monogram Company Inc: Monogram Industries acquired Entronic Corporation in the field of production of smoke detectors. Monogram made its purchases through its wholly owned subsidiary name Monotronics. Monotronics then entered a Limited Liability Partnership with Entronic Company and acted as a General Partner. In the course of the business, Edwards Inc granted loan worth $ 350,000 to Entronic Corporation which it could not ply went the market slashed. However, Monotronics, being a General Partner could repay a part of the loan worth $ 10,000 from its estate to Edwards Company. But, Edwards filed a suit against Monogram Industries for the recovery of the debt against Entronics, an attempt to pierce its corporate veil on the basis of the following grounds: a. The Board of Directors, Office and Contact numbers of Monotronics and Monograms are same. b. Monotronics was only a piece of paper or a dummy company as far as Monograms is concerned. But, the Honourable Court analyzed that: 1. There was nothing to prove or insist the court to order for lifting the corporate veil as there was no fraudulent act or injustice shown from the Company/Companies to escape from the liabilities. 2. There was no lack of separate existence of the 2 Companies. 3. There was no violation of any corporate formalities. 4. There was also no co-mingling of money and under capitalization in both the Companies. Taking in view of the above analysis, the Court quashed the suit filed by Edwards Company against the Monogram Group. Conclusion: It is always fruitful for active and vibrant entrepreneurs to expose their skills and respond to the changing environment by incorporating a Company. The Incorporation of such a corporate must be in the true spirit of law. Once the Company is floated, in spite of enjoying all the merits, it also has to comply with all the procedural and legal formalities. A Director of a Company must be also aware of Section 322 of Companies Act, 1956 which makes their liability unlimited. In the Era of Corporate Governance and Corporate Social Responsibility, the chance for lifting the Corporate Veil may not arise, but there are cases of â€Å"Fly by Night Entrepreneurs† and â€Å"Vanishing Companies† after the Initial Public Offer even after SEBI has framed vide variety of Guidelines for protecting investors and other stakeholders. In Taxation words, this can be compared with Tax Planning and Tax Evasion where the essence depends upon the intention of the assessee whether to apply all the loopholes available in the law or by pass the boundaries for unjust enrichment.

Aristotle-The Politics Essays - Empiricists, Metaphysicians

Aristotle-The Politics Essays - Empiricists, Metaphysicians Aristotle-The Politics Aristotle believes that the chief ingredient for a life of happiness is virtue. Virtue is a state of the soul that disposes and prompts our actions and is meant to guide our behaviors in society and enable us to practice moderation. Aristotle believes that human happiness, which is not to be equated with the simple-minded pursuit of pleasure, stems from fulfilling human potentialities. These potentialities can be identified by rational choice, practical judgment, and recognition of the value of choosing the mean instead of extremes. The central moral problem is the human tendency to want to acquire more and to act unjustly whenever one has the power to do so. According to Aristotle happiness is the highest good and the goo life comes from the realization and perfect practice of virtue. In order to lead a life of goodness there must be a foundation of adequate health (goods of the body), adequate wealth (external goods, property), and goods of the soul (virtue, wisdom). People think that a moderate amount of virtue is enough, but set no limit to their desires of wealth and property, power, reputation, and all such things... - i.e. of external goods. (1323 a35-40) Happiness is more often found in those who are cultivated in their mind and in their character, and have only a moderate share of external goods, than among those who possess extensive external goods but are lacking in higher qualities. The good life you lead or experience is an inner sense of well being. This is the active life of virtue and this is all for the sake of the soul. We may therefore join in agreeing that the amount of happiness which falls to each individual man is equal to the amount of his goodness and his wisdom, and of the good and wise acts that he does. [1323b21] Aristotle said we must act naturally in order to be happy. He believes nature is our guide and that nothing is good which is contrary to nature. According to Aristotle there are two types of reason that, if used well, will make you happy. The first type is calculative reason. Calculative reason is practical wisdom which leads to moral virtue. Included in the Aristotelian moral virtues are temperance, courage, liberality, gentleness, and proper pride. The idea behind this kind of practical wisdom involves knowing how to allocate time - judging the right moment to switch back and forth between practical action and intellectual activity, so as to strike the right balance between means and ends. The second type of reason is speculative reason, which is used to deduce the true nature of reality. Speculative reason is also referred to as scientific reason. There are four ways Aristotle thinks it is important to use scientific reason to really know happiness. The first is thought. We are most like the gods when we use thought. Second is that the quality of the pleasures one pursues must be marvelous in purity and duration. Third is independent thought or self-sufficiency. The fourth is that the process of learning is a joy and is rewarding in and of itself. Thus reason, if exercised well, will bring happiness and well-being. Use your reason well and you will be fulfilled. (Kaplan lecture, October 2000) Another important ingredient in the pursuit of happiness is leisure. There must be adequate free time to organize ideas and grow our knowledge or speculative reason. The city or ideal polis facilitates the nature of a good life. A good life is a life of active goodness involving fortitude, temperance, justice and wisdom. Aristotle is clearly against imperialist and military cities because he believes they are unjust, however he believes fortitude is a virtue because a collective readiness to defend ones country is required (but not desirable). The ideal city should not be overly populous one so that top citizens can be properly acquainted with one another. The ideal polis maximizes the opportunity for its citizens to display goodness and afford happiness. In the ideal polis, the foundation of the ideal social structure is based on serfs and slaves. That is, it is implicit in Aristotles conception of the good life that not everyone is meant to

Using Context Clues to Improve Reading Comprehension

Using Context Clues to Improve Reading Comprehension Context clues can help many people with dyslexia to compensate for weak reading skills when comprehending reading passages. Context clues can significantly increase reading comprehension. According to a study completed by Rosalie P. Fink at Lesley College in Cambridge, this continues into adulthood. This study looked at 60 professional adults with dyslexia and 10 without dyslexia. All consistently read specialized information for their jobs. Those with dyslexia scored lower in spelling and required more time to read and indicated they relied on context clues, both during the study and in everyday reading, to aid in comprehension. Context Clues When you encounter a word you dont know as you are reading, you can choose to look it up in a dictionary, ignore it or use the surrounding words to help you determine what the word means. Using the words around it is using contextual clues. Even if you cant figure out the exact definition, phrases and words should be able to help you make a guess about the words meaning. Some of the ways to use context to help understand new words: Look for examples, illustrations or explanations. Difficult or uncommon words may be followed by information to help discern the meaning. The writer sometimes uses phrases to help identify examples and explanations: for example, such as, including, consists of, for instance, is like. Even without specific words introducing the meaning of an unknown word, phrases and sentences in the paragraph give further explanation, often enough to make a logical or educated guess as to the meaning of the word.Definitions are sometimes included in the text. For example, After the fire, the entire office was restricted, that is only a few people could enter, for several days. In this example, the author built the definition directly into the sentence.Sometimes surrounding words or phrases contain synonyms of the unknown word. For example, The boss complained when he was tardy, or late, for work for the third time this week.Antonyms can also be used to help readers figure out the meaning of a word. F or example, Joe was exhausted after the trip but Tom was wide awake and alert. Experiences can also be used to explain unknown words. Roger was reluctant to volunteer to help at a charity event. Last time he jumped right in and found there was much more responsibility than he was ready to take on and it took up an immense amount of time. This time, Roger decided to take it slow, offering only a few hours a month rather than whatever time was needed. His fear of making a quick decision paid off and he really enjoyed the job once he could control how much time he gave to the organization. Teaching Context Clues To help students learn to use contextual clues to learn new vocabulary words, teach them specific strategies. The following exercise can help: Using a textbook or printed worksheet, write down several new vocabulary words on the board. If using a textbook, write down the page and paragraph where the word is.Have students divide a paper into three columns.In the first column, the students should write the new vocabulary word.In the second column, the student should write down any clues in the text that help them guess the meaning of the word. Clues can be found immediately before or after the word, in the sentence before or after or even in the paragraphs around the word.The third column should contain the students guess as to what the word means. Students should review the different types of contextual clues, such as examples, synonyms, antonyms, definitions or experiences as they read through the text. If using a printout, students can use different color highlighters to mark the unknown word and the clues. Once the students make a guess, they should re-read the sentence, inserting their definition in place of the vocabulary word to see if it makes sense. Finally, students can look the word up in the dictionary to see how close they were in guessing the meaning of the word. References Literacy Development in Successful Men and Women with Dyslexia, 1998, Rosalie P. Fink, Annals of Dyslexia, Volume XLVII, pp 3311-346What Are Context Clues? Date Unknown, Staff Writer, Sacramento City CollegeWhat Contextual Clues Can I Use? Date Unknown, Presented by Lynn Figuarte, U.S. Department of Education

Create a financial information system on pricing costing funding which Essay

Create a financial information system on pricing costing funding which is being implemented into the railway tickets and makes the prices dynamic - Essay Example was a technical support element to accomplish desktop data entry in the late 1990s has evolved into a strategic element for increasing the revenue through identifying new business development opportunities as well as providing efficient quality of service to the customers a company is serving. Public transportation in the UK serves more than 75% of the total commuters’ transportation in the UK as argued by Simon Taylor (2003)iii. Railways in the public transportation especially accounts for over 50% of the total market share in the public transport as identified by Simon Taylor (2003). This makes it clear that the rail transport market in the UK public transport industry not only forms an integral part of the public transportation but also contributes to the Gross Domestic Product. Alongside, the railway industry is also facing stiff competition from other forms of public transport like the road and air transport that is increasingly cost effective in the UK as argued by Simon Taylor (2003). From the aforementioned it is clear that the railway industry in the UK not only needs to address the competition through the effective use of information technology and managing the information for strategic advantage but also accomplish financial operational excellence ass argued by Helen Knight (2005)iv. The fact that the finance especially the billing and ticketing section of the railway industry is the gateway of income to the industry’s overall operations as argued by Helen Knight (2005) makes it clear that the efficient information management in the form of financial information management system is essential. In this report a critical analysis on the implementation of a Financial Information System in the Railway ticketing system from an information strategy perspective is presented to the reader. The essay presents a critical analysis on the macro and micro business environment for the railway business in the UK through PEST and SWOT Analyses respectively. This

The marketing department in luxury fashion industry (fashion subject) Coursework

The marketing department in luxury fashion industry (fashion subject) - Coursework Example The media plays a significant role in educating citizens on the luxury items in the industry. Globalization plays a big role in promoting luxury brands in the global platform. The marketing of luxury brands relies a great deal on marketing mix. Marketing luxury fashion brands is one of the most challenging sectors (Kapferer & Bastien 2009). The product, placement, promotion, and the price are one of the important factors in determining marketing of luxury brands. The knowledge of fashion and trends is important to individuals who want to work in a marketing department of a luxury brand. It is a crucial tool for the individual and the organization selling the luxury brands. An individual who wants to work for a corporation selling luxury products in the marketing department must be passionate. Good listening is one of the factors that marketing departments. It creates good customer awareness in the organization dealing with luxury products. Creativity and imagination is significant for individuals working in the marketing department of fashion products. People at this position should have good communication skills to assess what the customer wants. Pricing plays an important part in marketing of luxury brands in the world. Prices affect the way individuals perceive a product depending on the rates. Consumers relate luxury products with their price range. The prices of luxury products have to be set right because it will meet the customer expectations. Prices are marketing decisions to other factors in the fashion industry. The prices create the image that the luxury brand wants to reflect in the mind of the consumer (Sum, Kim, & Kim 2013). The elements used to make the product attractive to the consumer are the essential aspect of the fashion industry. The design, packaging, branding, and its value enable categorization of the product. The named factors are significant in the marketing

What I Have Learned Essay Example for Free

What I Have Learned Essay There are many life lessons that I have learned the hard way from this situation. I have learned who my true friends are, what a real family is, drugs are just a mask for feelings inside, what people really think about me, and I’ve learned the right way to live a life. The sad part of all this is it took something this significant for me to have a reality check. In life there are two types of friends, true friends who actually care about you and the ones who are fake and just want to use you to get high. To deviate whether a person is a real or fake friend you must look at what you guys do when you hangout, where you go, what you spend your money on and how you act with them. If when you hangout you have to lie to your parents then obviously what you are doing isn’t right. If you and your friends are afraid of getting in trouble from the activities you guys are partaking in then why do it? Why put yourself in that situation? Why more importantly put your family in the situation of having to come and take you out of the cop’s custody? If you don’t care about the people who brought you into this world enough to put them in that situation then there is something wrong with you and you need help like I am currently getting. Read more: Essay About Most Important Lesson Learned in Life   If you go and spend your money on food with a couple of buddies then that is a true friend but if you and your friends have to go and act like they are 18 to get a cigarillo and then have to go wherever you need to go to get your drugs then that is not the type of people you want to be around and you need to take yourself out of that situation as soon as possible because that is detrimental to your true potential. If you can act like your true self than that is a true friend, someone that you have to try to act â€Å"cool† with then that isn’t someone to be around because if you aren’t acting like yourself than who exactly are you? Someone who is just as fake as the people they are hanging out with that’s who. I recently stood in front of my football team (Family) and explained to them my whole entire life/family situation because that was my plead for help because I was lost for a while but I found my way back that day. A family is someone who you can tell anything too and not feel weird about doing. Family  members are people who if you cry in front of them (like I did that day) there is going to be zero judgment from them only more love and understanding because they now know what you deal with on a daily basis. Family is someone who you can call and they will completely drop what they are doing and they will go wherever you are or do whatever you need without any questions or complaints because they care for you that much. Someone who has your back no matter what, no matter how big the person is, no matter what the odds are they will be there 10 times out of 10 by your side protecting you. The Northeast Football team is one of the tightest families there are in the world because every play there is someone on the other side of the ball looking to bring harm to you and they will do whatever it takes to stop that person from even laying a hand on you. Through this experience I have realized that drugs are just a mask for how you really feel. They make you get your mind off of what is really bothering you. At first you may think this is a good thing but really it’s the worst because all those feelings stay inside of you and will be brought up to the surface and they will come back to haunt you. You will end up having a meltdown and not know what to do with yourself so you go and smoke some more to get it off your mind and the process just repeats itself till you get caught up. Most importantly through this experience I have now realized what I have made people think of me. I have made people think I’m a pothead that has no future in life. I have made people think they will end up seeing me over the counter asking them â€Å"May I take your order?† My image to people is fogged up now and I must prove to people that I’m completely different from what they have heard and what they think. That’s my job now. Lastly I have realized the way to live a happy life the right way. Without drugs I have seen all the pain I have caused my family. I don’t have to ask for money, I don’t have to lie, and most importantly I don’t have to argue with my grandparents anymore. I can finally make them proud by going off to college and hopefully playing baseball by earning a scholarship. I can help my grandparents live the rest of their life the way they want too without  stress and having to worry about me constantly. I owe them more than that but I’m going to get there eventually by doing the right things like I have been doing recently. I must thank Corporal McAddams for this because without him I wouldn’t have found my way back to the path I’m on right now, I would probably be making the same old stupid mistakes I made before and for that I must give him the credit for doing his job. I also must thank my two families for constantly loving and caring for me and always being there for me because the without them I would still be lost doing the wrong things with the wrong people.

I Know Who I Want to Be :: Personal Narrative Essays

I Know Who I Want to Be I would not have cared about being eliminated from the Rhodes Scholarship competition if I had known that was the last day I'd see Lee Stone alive. It was almost a coincidence that I saw him at all--I was home for the state round of the Rhodes, my interview was three blocks from where my parents were meeting him for lunch and I figured, almost on a whim, that I might as well stop by. So I walked over with my mom, exchanged hugs with Lee, his wife Judy and his parents, and gave a nervous run-down of my interview. Lee was, as always, in good spirits, cracking jokes and wishing me luck. I was probably there less than 15 minutes. The Rhodes competition has this sadistic element in that they tell you the same day whether or not you make the cut. The 12 of us, (or was it 14?), sat nervously in a corporate law office board room that afternoon, until the panel came in and read off the names. We non-finalists all kind of smiled weakly and slunk out to the elevators. I was duly devastated, but also strangely embarrassed that I cared. Eight days later, I came home from an obscure conversation with an old friend to discover my parents and little brother wide awake at 12:33 a.m. I heard them coming down the hall from the kitchen, and there was this note on the front hall table about Lee, a hospital, calling someone. I couldn't decipher my brother's distinctly male-14-year-old handwriting before my mother said, "Lee had another heart attack." "Oh my God..." "It's worse," she said. "He's dead." I've known the Stones for 17 years--since Judy was pregnant with their daughter Laura, who's now a senior in high school, and I was four and a half. The Stone family spent their summers down the street from my family in Long Island, and I grew up playing Dungeons and Dragons with Laura's two older brothers. In all our family gatherings, Lee was the center of the excitement. He led countless water ski expeditions, starred in neighborhood dramatic productions and permeated every event with his wry sense of humor. I can vividly remember the afternoon he and I got stranded on an intermediate trail far too difficult for my fourth-day-ever on skis.

Muslim views on medical and sexual questions Essay

Transsexuals are people who believe that their mind is trapped within the body of someone who is of the opposite sex. Many of them who are unable to have the necessary sex organ change operation end up committing suicide. However in the terms of shariah law, it is not allowed for men and women to change their gender to the opposite sex. If one goes against the Shariah law, then he/she will be violating the commandments of the Qur’an and Hadith. The Shariah has also gone to the extent where women are not allowed to dress as men, and men are not allowed to dress as women. It is noted in an Hadith that Prophet Muhammed (pbuh) cursed those men who imitated women and those men who imitated women. If one was to undergo a sex change, then he/she will be altering the natural features and organs that Allah had blessed them with. Many patients have problems with their sex lives, so they seek the help of a doctor or in such cases, they are recommended to go to sex counselling sessions. However it is not allowed for Muslim physicians to engage such conversations. If a husband and wife had problems in their sexual lives, then they would consult a doctor of their own sex. They should then give a broad outline of their problem and not go into such detail. The Muslim doctor would not be allowed to find out such explicit details or show the patient videos that demonstrate such sexual acts. However during sexual therapy lessons, explicit video films which demonstrate such explicit acts may be shown to the patient. It is totally against the Shariah Law for the patient to watch such explicit acts. Some people take advantage of mentally retarded people by having sex with them. So in order to reduce the chance of them falling pregnant, they can be sterilized. This is cause due to their mental state, they would be unable to care for the child. Methods of contraception such as the use of pills can be used instead of using the method of sterilisation as it would mean that all chances of a future hope of pregnancy will be lost. It is not allowed for the mental patient to be castrated but medicine can be administrated which would suppress their sexual urges. Recent studies show that homosexuality is genetically inclined. In Islam, homosexuality is forbidden so it is merely a plot from Shaytaan who’s aim is to make homosexuality more acceptable in our society. The main duty of a Muslim psychiatrist is dissuade his/her patient from indulging in such haram acts. The act of homosexuality has been condemned in the Qur’an and Hadith. Brain-stem death is accepted in the field of medicine as doctors have been entrusted in confirming that a person is dead. In Islam, a person is only considered dead when his soul has left its body. The body then becomes cold and stiff. If left for a long period of time, then the body begins to decompose. If these signs are visible, then the person is considered to be dead in terms of the Shariah. If these signs are not visible, then the person is not considered to be dead. In this case, whether a brain-stem dead person is dead or not is not relevant. In either case, the persons organs are not allowed to be removed from the body. The organs and limbs of a deceased person belongs to Allah, so the person has no right in deciding as to whom his organs are donated to. If a fellow human is dying and the only option of survival is of eating another humans limb and another human gladly offers the too, it will not be allowed.

Communication Style Case Study Essay

Communication style can vary among individuals. Common communication types include assertive, passive, and aggressive. Assertive individuals communicate confidently and speak up for themselves. Aggressive individuals communicate with verbal attacks; they speak their feelings without regard to others, often in a condescending manner riddled with superiority tones. Passive individuals communicate out of fear of displeasing others; they avoid conflict often denying their own feelings or needs (Hansten, 2009). This paper will be discussing three case studies and a scenario from my own personal experience. In the first case study Rashad was passive and Robin was aggressive. Rashad an aide and Robin a RN attended a team meeting. Rashad spoke about role clarification during the meeting stating that he thought it was part of his role to anticipate some of the needs of the patients. Robin was aggressive with her tone toward Rashad and disregarded his feelings and undermined his ability to do his job. Robin stated that he was only an aide and that he should only do what he is told. Rashad then planned on being passive-aggressive toward Robin in the future by not doing his job on his own, and only doing the things he was told to do. Robin’s condescending manner when speaking to Rashad did not take into account his feelings and she spoke with a sense of superiority. Rashad, fearing losing his job if he defended against her assault, was passive and quiet while devising a plan to make her pay for the way she treated him. This type of communication between Robin and Rashad is toxic and will lead to vengefulness and hostility among coworkers. Robin could have been assertive and clarified the role of RN and aide and the expectations of both parties. Rashad could have been assertive by being confident enough to stand up for his rights and expressing his feelings a bout how Robin treated him. The second case study a school nurse named Pamela was passive or non-assertive  when dealing with a volunteer Brigite who had administered some vision and hearing tests. Pamela noticed that the previous screens results and the results from the tests that Brigite administered differed. Pamela was concerned that they were not accurate. Instead of communicating to Brigite, and possible educating Brigite on proper technique for administering the tests, Pamela decided to redo all of the tests herself. This passive type of communication lead to a lot more work for Pamela and denied Brigite the opportunity to learn. If Pamela had communicated assertively with Brigite they could have retested the students together; with Brigite learning proper technique and building a trusting relationship between Brigite and Pamela. When dealing with delegated tasks, being assertive about how to do the task with clear expectations can build a trusting relationship among staff. Failure to be assertive lead s to one party feeling like they need to do all the work; this can lead to overtime, burn out, and decreased job satisfaction. The party who was denied the opportunity to learn because of the fear of the delegatee may feel underappreciated or not a part of the team. Feeling that you have to do it all for it to get done correctly can lead to multiple people being dissatisfied with their job. In case study three, Rosa is a surgical center manager and Mabel is a surgical technician. Mabel was aggressive to Rosa with regards to her job description by stating that her grandparent was the chairman on the board and that she would have Rosa’s head on a platter. Rosa was assertive in making sure that Mabel knew that what she was refusing to do was in her job description. Managers need to be assertive and treat everyone fairly regardless of who they know or are related to. Not being assertive with Mabel could have lead to hard feelings among other coworkers. Mabel’s aggressive behavior was threatening to Rosa; not only to Rosa’s authority but for her job in general. Mabel may feel entitled due to her grandparent’s role on the board, or she may just be a lazy employee, but whatever her motivation she has created a difficult situation for her manager. Rosa needs to continue to have the confidence to remain assertive in order to maintain the respect she needs to do her managerial duties effectively. If Rosa becomes passive and lets Mabel manipulate her, she will lose the respect of the employees she manages. In my own personal scenario I was dealing with an aggressive family member whose mother was very ill and the prognosis was poor. I had to remain  assertive and not let my feelings of anger get the best of me. This family member had been caring for her mother at home for about a year. When her mother was brought to the hospital she was emaciated, weighing only 70 pounds, she had 17 pressure sores, aspiration pneumonia, and was contracted into the fetal position. The patient flinched every time her daughter came near. Although Adult Protective Services had been notified, the daughter (family member in question) was allowed to stay with the patient. Any time a staff member would try to do any care for her mother the daughter wou ld aggressively try to tell us how to do our jobs, and made accusations that we were the ones who created the sores. She often sabotaged dressing changes but inserting herself into the process often contaminating the area. Despite her aggression the staff remained assertive that we were trained to do our jobs, and that we were following policy. I was the patient’s nurse on the day that she was rapidly declining after her lung collapsed and she was actively having a heart attack. The patient’s daughter became very aggressive with me and I had to be very assertive. The daughter wanted the patient deep suctioned; she was sure that would fix her. I had to continue to be assertive and explain that suctioning would not help in this case but could make her mother worse. I involved respiratory therapy and the doctor; we had a meeting before meeting with the patient’s daughter to explain the severity of the situation. We were able to medicate the patient and the patient calmed down with her breathing. At this point the daughter accepted what the situation was and thanked me for helping her mother. I saw an opportunity to sit down beside the daughter and discuss realistic expectations and set some boundaries. By remaining confident and assertive and involving the team to join I gained the daughters trust, therefore decreasing her aggressive behavior. If I had been passive or avoidant the patient would have suffered. If I had gotten defensive and aggressive the patient would have suffered. By having good communication skills the situation was diffused and all parties came to an agreement. If I could do it over again I would have set boundaries earlier. I felt that the daughter was aggressive due to her stage in the grieving process or due to her guilt of her mother deteriorating while in her care. I was assertive when the patient’s daughter became aggressive toward me, but I was also avoidant of conflict by â€Å"choosing my battles.† Among the communication types assertive  communication is the most productive. Passive or aggressive behavior can lead to difficulty managing others, hurt feelings, and stress. To effectively communicate in the healthcare setting, assertive co mmunication is key for dealing with colleagues, patients, and their families. Reference Hansten, R. (2009). Clinical Delegation Skills: a handbook for professional practice. Retrieved from the University of Phoenix eBook collection database.

Adjective Order - Definition and Examples in Grammar

Adjective Order s in Grammar In English grammar, adjective order is the customary order in which two or more adjectives appear in front of a noun phrase. Although adjective order in English isnt random, ordering relations . . . are tendencies rather than rigid rules. (David Dennison, Cambridge History of the English Language) Examples and Observations (a) Very smart little gold-plated collar pins come in various designs.(Marion C. Taylor, Shopping for the Smart Set. The Smart Set, December 1911)(b) Stanley was the little smart one whom we went to for authoritative answers.(Philip Zimbardo, The Lucifer Effect: Understanding How Good People Turn Evil. Random House, 2007)(a) This brave old man and his sons were amongst the first to hear and heed the trumpet of freedom calling them to battle.(Frederick Douglas, Life and Times of Frederick Douglas, 1881)(b) This is the roadstead all of boardreached by the sailorwearing the watchthat tells the timeof the old, brave manthat lies in the house of Bedlam.(Elizabeth Bishop, Visits to St. Elizabeths. Partisan Review, Spring 1957)[A] brave young man and a brave old man are acceptable, but *brave blond man is not. Both young and old help specify the meaning of brave (brave young ... suggests taking risks, and brave old . . . suggests enduring, perhaps), but brave blond... is odd because it has no appropriate meaning elements to specify the sense of brave.(Jim Feist, Premodifiers in English: Their Structure and Significance. Cambridge University Press, 2012) The order of adjectives in English is not rand om; different types of adjectives occur in a certain order. The exception to this is with adjectives of general description and those of physical state (size, shape, color), where their order may be reversed. ( 16a) They own an enormous, long-handled cutting knife.( 16b) They own a long-handled, enormous cutting knife.( 17a) She has a round yellow sofa.( 17b) She has a yellow round sofa. When the adjective order is reversed, as in the sentences above, the speaker generally wants to emphasize or draw attention to the first adjective in the sequence.Native speakers and highly proficient non-native speakers know intuitively the order in which adjectives should occur when more than one is used. . . . However, the order of a string of adjectives is something that ESL/EFL learners need to learn.   (Andrea DeCapua, Grammar for Teachers: A Guide to American English for Native and Non-Native Speakers. Springer, 2008) The Order of Limiting and Descriptive Adjectives When limiting and descriptive adjectives appear together, the limiting adjectives precede the descriptive adjectives, with the articles usually in the first position: The ten yellow taxis were sold at auction.[article ( The), limiting adjective ( ten), descriptive adjective ( yellow)] (Gerald J. Alred, Charles T. Brusaw, and Walter E. Oliu, The Business Writers Handbook, 9th ed. Macmillan, 2010) The Order of Adjectives in a Series Sometimes adjectives appear in a string; when they do, they must appear in a particular order according to category.Adjective appear in the following order: 1. Determiners articles and other limiters . . .2. Observationpostdeterminers and limiter adjectives and adjectives subject to subjective measure . . .3. Size and shapeadjectives subject to objective measure . . .4. Ageadjectives describing age . . .5. Coloradjectives describing color . . .6. Originadjectives denoting the source of the noun . . .7. Materialadjectives describing what something is made of . . .8. Qualifierfinal limiter that is often part of the noun . . . (Kevin Wilson and Jennifer Wauson, The AMA Handbook of Business Writing: The Ultimate Guide to Style, Grammar, Punctuation, Usage, Construction, and Formatting. AMACOM, 2010) Norms and Variations Adjectives have mutual ordering relations which are tendencies rather than rigid rules: big brown bag is a more likely ordering than brown big bag. Over the entire recorded history of English there have been some changes herecompare Chaucers the old pore mans dethbut in our period there seems to be little chronological variation. We find such examples as ( 93a) but indeed that little foolish Woman has made me very uneasy.(1789 Betsy Sheridan, Journal 60 p. 171 ([15 June])( 93b) you little ungrateful puss(1848 Gaskell, Mary Barton vi.87)( 93c) Mrs Lee is a little timid woman(1850 Gaskell, Letters 70 p. 112 [26 April])( 93d) they came into the little interesting criss-crossy streets that held the most interesting shops of all(1906 Nesbit, Amulet i.18)( 94a) Then there is an old curious seat of the Marquis of Northampton(1838 Gaskell, Letters 12 p. 28 [18 August])( 94b) down some old mysterious stone steps(1841 ibid. 15 p. 820)( 95) in order to find the knitting old woman [some old woman who was famous . . . for her skill in knitting woolen stockings](1851-3 Gaskell, Cranford xi.101) In (93) we might expect little to come one place further to the right in PDE [present-day English], likewise old in (94), while knitting in (95) would probably come next to the head noun. Of course, isolated oddities do not in themselves show a difference in the language system, since at any period there has been freedom to violate the norms of adjectival order.(David Dennison, Syntax. The Cambridge History of the English Language, Volume 4, ed. by Suzanne Romaine. Cambridge University Press, 1998) Idiomatic Placement of Adjectives Harper 1975, 1985 points out that some precisiansnit-pickers is Harpers wordobject to the illogical placement of adjectives in such expressions as a hot cup of coffee, a brand-new pair of shoes. The argument is that its the coffee thats hot, the shoes that are brand-new. . . . Harper points out that the placement of these adjectives is idiomatically correct, so the nitpickers may be ignored.(Merriam-Websters Dictionary of English Usage. Merriam-Webster, 1994) Semantic Factors Affecting Adjective Order In most publications that discuss adjective order, the semantics of the adjectives is presented as the main factor determining their ordering, although phonological and pragmatic factors (like euphony, idiomacy and emphasis) are generally thought to have some influence as well. The publications do not agree, however, on the nature of the semantic factor that is responsible for the order of the adjectives. Biber et al. (1999) argue that (English) adjectives expressing inherent features have to stand closer to the noun than those expressing non-inherent features (e.g. a new red ball). Martin (1969), Posner (1986) and Sproat and Shih (1988), on the other hand, assume that the crucial factor for adjective ordering is their (in)dependence on comparison (i.e. the degree in which recognition of the feature asks for comparison with other objects). They argue that the less dependent on the comparison, the nearer the adjective is placed to the noun. Hetzron (1978) and Risselada (1984), in thei r turn, suppose that the subjectivity/objectivity of the adjectives controls their position: the more objective the quality expressed by the adjective (i.e. the more a matter of recognition instead of opinion), the closer to the noun it has to be expressed (e.g. a nice green shirt, *a green nice shirt). Wulff (2003), finally, concludes on the basis of a statistical corpus analysis that various factors affect adjective ordering, of which (in)dependence on the comparison, affective load and the subjectivity/objectivity of the adjective are most influential.(Stà ©phanie J. Bakker, The Noun Phrase in Ancient Greek. Brill, 2009) Also Known As: order of adjectives, adjectival order

Writing Tips for Kids Text More to Be a Better Writer!

Writing Tips for Kids Text More to Be a Better Writer! Many people have requested my commiseration on the issue of texting (text messaging) and the demise of the English language.   Isn’t it horrible, they say, how this new form of writing where â€Å"hmwrk† means â€Å"homework,† â€Å"4wrd† means â€Å"forward† and â€Å"2mro† passes for â€Å"tomorrow† has destroyed the ability of our youth to spell properly? Well, at least one study of pre-high school students in Great Britain, as reported by the BBC, has shown that using texting lingo and chat abbreviations is not a problem for the future integrity of the English language, and that it might actually help students learn to spell properly.   After all, it takes some actual thought to spell â€Å"4wrd† in this creative way and to understand why it can be spelled this way at all.   Rather than blindly copy words letter for letter without thinking, students must understand why they are spelling words the way they are spelling them. I personally love the abbreviations and language of texting.   It’s a language all 2 itself.   And it’s nearly impossible to make a spelling or grammatical error, so I get a rest from my otherwise constant grammatical vigilance.   Perhaps the best part is that texting makes writing fun!   (NB:   â€Å"fun† is a noun, not an adjective, in that sentence.) I have no difficulty switching from txtng one moment to writing in full English sentences the next.   If as I suggested, txt-speak is its own language, why would young people, who learn languages with so much more ease than do their adult counterparts, have any more difficulty than I do in becoming â€Å"bilingual† in text message shorthand and formal English? I’m pleased that my opinions on this subject are not wholly unsupported.   The aforementioned BBC News article reported â€Å"rather than damaging reading and writing, ‘text speak’ is associated with strong literacy skills.†Ã‚   In fact, the more fluency a student had with informal â€Å"text-speak,† the more skills that student was found to develop in formal English writing. This report was an interim installment and further information will be released in 2011.   4 now, however, I am encouraged and will continue to txt away.   U might want 2 encourage ur kids 2 do it 2. Want to be sure your writing has the right tone, formal or informal, for what you need? Contact The Essay Expert. We 3 gr8 writing! Category:Grammar Writing TipsBy Brenda BernsteinNovember 7, 2010

Children Education through Playing Research Paper

Children Education through Playing - Research Paper Example There are a number of ways that educators could effectively use play in teaching children. Â  Since games allow students to think individually, then innovativeness is one of the most effective ways of teaching children by using play. Allowing students to take part in a game during the learning process allows them to be innovative in their thinking. This not only expands their thinking capacity, it also leads to a high level of creativity. The more students engage in play, the more they become innovative while developing ways and means of succeeding in the game. The outcome improves the knowledge of the child, which helps in improving their performance standards (Sandford, et al., 2006). Â  The building plays collaboratively between the teachers and their students is another way in which teachers could use play in teaching their students. Building a model together in class engages the students, making learning more fun and entertaining. This also improves the socialization between educators and their students in the class. Due to personal or domestic problems, some students find it hard to cope with others in the class. This contributes to a high number of shy cases among the students. However, shy people show tremendous improvement whenever engaging with their teammates during a game. This helps them overcome their shy nature. Â  Using music is an example of how educators can effectively teach their students. According to Jarvis (2002), music affects students directly. The fact that music leads students into the world of fantasy and imagination significantly contributes to the increase in their cognitive ability, and thus remembering more. The importance of music is evident from the effectiveness of the use of music between public and private schools.