Sop Biomedical Engineering

The wonders that science and technology have unfolded before us are not limited to time and space . My aim in life is to accumulate this diverse knowledge from all over the world. With this cherished goal in my mind, I wish to state in the following paragraphs, my viewpoints and the rational behind my application to the graduate studies program in Bio-Medical Instrumentation at **** university. Throughout my ten years of school life and two years of high school study, I have maintained a consistent and good academic record and was always amongst the top five of my class.Coming to extra-curricular activities, I was the head sports captain for girls and also participated in the state level U. N. Celebrations. Aspiring for the best undergraduate course that all good science students do and also influenced bythe fact that I come from a family of engineers and scientists-I appeared for the EAMCET ( Engineering and Medical Common Entrance Test)and opted for Instrumentation and Control Engi neering at ***** College, affiliated to JNTU , Hyderabad in Andhra Pradesh.During my undergraduate years I could learn the fundamentals in Transducers and Instrumentation Components, Electrical and Electronic measurements, Electronic Equipment design, Analytical Instrumentation, Process Control Instrumentation, Power plant Instrumentation , Digital and optimal Control Systems. I observed on various occasions , especially in transducers and instrumentation components which is a vast subject, that there existed a wide enough rift between learning and practical implementation.While the undergraduate courses enable a student to grasp the fundamentals involved in a particular discipline of engineering, they do not present the opportunity to learn the ropes with new technologies that are current within the industry. Specialization becomes a necessity to understand new technologies and to improve upon the existing ones. It is to achieve this sophistication that I set out to pursue my post- graduate (M. S. ) studies in Bio-Medical Instrumentation.During my third year holidays I have done a project on  Computerized  respiration analysis  through embedded systems, a part of Bio-Medical instrumentation, one of the electives in the final year. This short stint has given me invaluable practical experience. It has given me the confidence to pursue a master’s degree and also kindled a desire to do research. The undergraduate course in Instrumentation and Control Engineering and with the advice of widely respected teachers at the college has given me the motivation to pursue a career in Bio-medical Instrumentation .The sharing of ideas and new findings has always been a part of my undergraduate life. Presentations and seminars were a perfect opportunity for me to explore beyond the syllabus and were instrumental in giving me a competitive edge over my peers. I relish a chance to indulge my creative side and gaining a deeper understanding of my work in process of p resentations. I enjoy diving into a flood of data, picking out relevant information and delivering it all to an appreciative audience! In second year of my under-graduation I got a chance to present a paper at national-level on the topic  Robotics.The dynamic nature of scientific research was revealed to me as I worked on my presentation. Often new theories were replaced by old ones so fast that I was updating my work right up till the morning I had to present. By this experience I could learn that before beginning the first robotics project, prospective robotic hobbyist and robotic sports enthusiasts must have a basic understanding of the field of robotics and the issues surrounding robotic systems, including mechanical design, sensory systems, electronic control and software.A basic understanding of micro-controller systems including serial and memory-mapped interfacing, as well as some available open source software options should also be high on the list. Quest for knowledge n eeds considerable persistence and an unquenchable desire to learn. Whatever I have achieved till now can be attributed to my diligence and perseverance, which I have learned from my close knit family and culture. With the same indefatigable spirit, I am ready to utilize and direct all my physical and mental abilities to achieve the same in my future studies and research work.I believe the field of instrumentation offered so immense a potential that given me an opportunity to opt for Bio-Medical Instrumentation, I would be interested to work in the area of bio-medical instrumentation which deals with its development. I bring along a strong grasp of fundamentals, an aptitude for teaching and team work, a zest for challenges and an enthusiastic desire to learn all I can. In addition I would like to take with me a network of strong and lasting relationships that I maintain with my teachers and fellow students.I hope that my qualifications and background are found suitable for MS in Bio- Medical Instrumentation at ******* university. Having been enlightened by many professors and several graduating seniors about the rigorous course work besides possessing state-of-the-art research facilities, I had no dilemma in choosing **** university as my dream university for pursuing my graduate studies. I am sure that *** university with dynamic faculty, well equipped laboratories and world renowned graduate programs would definitely help me in achieving my goals and contribute something of my own in my field of interest.I believe that with my capacity for hardwork, commendable logic and dedication to achieve my goals, I will be able to do very well in my Graduate course. I aver that I take it as a challenge and spare no effort of mine in utilizing the resources available at your university. I am sure that you will share my confidence and give me an opportunity to continue with my further studies at your esteemed university.

A Mixed Type

Everybody study hard for being successful in their business lifes. They have to finish their grades to graduate and to play role in business show. There is no need to say it is the matter of earning money for surviving. But we must also say that it is the rule: the more you work hard the more you earn. We can also say the information era has made the people work harder and learn much more knowledge since two decades. They find themselves in a manner of learning, searching and getting more information while they have to work harder in order to succeed in business life. The word â€Å"businestudentman† is used to describe the people who work while they are studying. So the businestudentman was born in such conditions which had covered his life. Moreover the economic problems are the key effect to the way which make the students to be a businestudentman. The problematic starts with the personal feelings of a businestudentman. He would never classify himself in his whole life as a student nor a worker. Because of his position is being changed in his environmental society he always have to live the diffucilties of this dilemma. This situation often makes him confused while playing his society roles. Acting as a student or as a worker is not properly being applied during this period. For instance, he can not accept an invitation to a gathering after school because of the necessity for going to work. On the contrary he can not find leisure time to play cards with his colleagues during the lunch-break because he must go to school. Especially if he lives in such a beautiful city like Istanbul, he has to work at the afternoons so that he can not attend to a meeting which is arranged by his school friends nearby the Bosphorus in spring months There are also some advantages of being a businestudentman. Taking into his hands of his economical freedom, he has a charming status beyond his schoolmates. He can offer meals to his schoolmates, pay the bills and act as a boss in front of them. Sometimes it would be harmful for his budget but the students like this kind of helpful friends who make them feel better. Also he would be an idol for his friends because of achieving both status. They think there are lots of things to learn from the businestudentman which will be useful for their future. Despite the fact that a businestudentman can not entirely feel and live his both status, having had the determination to be successful in playing both his roles and indispensability of the survival of such competitional challenges, his maintainability takes the most effective part of his personality for the businestudentman. So that he has strong personality with good merit and moral values which make himself as a sample in the society. As in the phrase emphasized â€Å"You can not teach an old dog new tricks†, the businestudentman is like the young dog who finds himself earlier against the diffulties of a man’s life.

Accounting Information Disclosure and Auditing

Accounting is the compilation, regulation and arrangement of financial data to ensure efficient decision-making. It often comprises of external auditing, tax counsel and tax return preparing, fiscal and administration consulting, and industrial services. Accountants look into the processes businesses take in to track their revenue and fiscal resources on time. Their responsibilities are more than the basic generic assumptions; they take care of expenses and effectiveness results of novel technologies, alongside getting hold up in processes of mergers and acquisitions, quality controlling, usage and development of data systems to record fiscal effectiveness, taxation strategies and medical care benefits management. The main responsibilities of an accountant are to make sure all the financial records are prepared and examined accurately and that taxes are paid appropriately and timely. It comes in the job role of accountants and auditors to carry out overviews of the economic functions in business so that it can operate effectively. The same service is provided by them to individuals, providing assistance to them in creating plans of action to ensure enhanced financial welfare (Kaplan & Atkinson, 2015). In this project report, observances would be carried out about the auditor relevancy and enhanced activities so that a progressive future can get situated. The report would specifically cover literature on the issues in financial statements auditing faced by auditors and accountants face. The methodology section would discuss the procedure in which the project would be carried out with the collected information. The findings section would go over the collected information and analyse them in the discussion section in light of the reviewed literature. The conclusion would address recommendations, prospective for further research and certain limitations of the current one. Accounting is a critical learning and essential variable of the market economy. This data is the introduction of budgetary and cash related structures of the countries and expect a fundamental part in supervision to make the responsiveness and enlightenment in the economy. The high measure of deception in which accountants and auditors, executives or authority masters are incorporated, provoke to a couple of ambiguities about reliability and trust of master accountants. The rule issues in accounting calling are the prohibitively favoured angle of a genuine survey that official auditors have it and moreover, the responsiveness as the essential of this select ideal position is also fundamental. By the method for its transcendent segments, the calling as self-administration, uprightness and keeping clear focal points guarantee the specific preferred standpoint. The relationship between these parts and master direct is the guideline factors of a substantial segment of the responses at wo rk in the midst of the past 30 years. In the 21st century, accounting occupation is poor upon good issues and ethics; however, this case is addressed by the control makers, authorities, examiners and stockholders (Christensen, Baker, & Cottrell, 2014). With confusions in both government and private divisions, the commitments of auditors got the opportunity to be expanded. These complexities were met with defilement, a critical part of making economies thusly undermining the independence, respectability and objectivity of the auditors. Consequently of the development in the level of business activities, both in the all-inclusive community and private parts, it is right now required by statute that activities of managerial and corporate business affiliations be audited. The consequences of this essential is to ensure that those depended with resources are viewed as accountable. Auditing in this way ensures accounts and records of affiliation show an honest to goodness and sensible view. Auditors do this via cautious examination of the books of accounts of associations and to insist whether there is fitting support and endorsement for every trade (Gupta, 2015). Given the vast size of recent accounting shames and their stunning outcomes for authorities and budgetary pros, it's not astonishing that the organization and general society expect that the concealed issues are debasement and fault—corrupt accountants distorting numbers to secure also tricky clients. However, that is only a little part of the story. Bona fide accounting issues have since a long time back tormented corporate audits, routinely provoking to huge fines for accounting firms. A segment of the oversights, surely, are the eventual outcome of deception. Regardless, to credit most missteps to consider debasement is trust that the accounting calling is flooding with scalawags—a conclusion that any person who has worked with accountants knows is untrue. The more significant, more poisonous issue with corporate auditing, as it's by and by practiced, is its shortcoming to unaware inclination. On account of the often subjective nature of accounting and the tight asso ciations between accounting firms and their clients, even the most genuine and fussy of auditors can inadvertently distort the numbers in ways that shroud an association's real financial status, in this way beguiling theorists, controllers, and as a less than dependable rule organization (Henderson et al., 2015). Point of fact, even obviously frightful accounting shock, for instance, Andersen's audits of Enron, may have at their middle a movement of unwittingly uneven judgments rather than a consider program liability. It is relied upon to handle practices and controls that see the nearness of slant and direct its underhanded effects. At precisely that point would we have the capacity to be ensured of the relentless nature of the budgetary reports issued by open associations and affirmed by professional accountants. The point and goal of this review is to dissect that importance of auditors and enhanced exercises so that future development happens. In this changing and quick moving worldwide environment, this is vital to dissect money related accounts by the auditors. It helps in accomplishing the objectives and goals set by the association legitimately. An auditing is a standout amongst the most conspicuous profession alternatives accessible for the understudies of accounting. Accounting and audit given effective part in business are considered by various gatherings from the past. This getting back to backpedals to the early individual human progression. In actuality, when trading was started, recording the trades and declaring was mulled over. In outdated community foundations, obligation and assets of government were kept up. The shock of budgetary coercion and fall of some different associations exhibited that watching the appropriate controls are not acceptable in master commitments. Capable accountants other than watching the appropriate controls should be centered on master ethics (Bebbington, Unerman & O'Dwyer, 2014). Research exhibits that the use of standards and great auditing it is solidly related to the audit cost setting and the forcefulness of the audit promote by cognizance of the regard included auditing. Appropriately generally financial crisis many issues about the relevance of the audit and the trust in the audit calling have raised. Auditors in their work equal number of specific techniques that depend on after masterminding, resources, standard and national establishment application that ought to be finished nearby his master judgment. Auditors must game plan and perform audit techniques to have enough number of affirmations to give a reasonable supposition about his client. The measure of sufficient audit work is the measure of the quality and measure of audit affirmation, including peril organisation and examination of eventual outcomes of audit frameworks (Caskey, 2013). Corruption hinders the nature of audit administration and debilitates the foundations of good corporate administration. Corruption is a tumor which assaults the structure of the general population and private divisions. Corrupt practices are purposeful acts submitted with a view to giving, tolerating and requesting leverage conflicting with authority obligation and the privileges of others or the mishandle of open power for private pick up. Corruption happens as gift, kickbacks, commissions, or different advantages without leaving any follow in the official records. A situation that is loaded with corruption represents a great deal of difficulties to the auditing calling. Most chiefs of organizations working in corrupt situations cook the books to dupe the financial specialists and accumulate riches to themselves to the hindrance of the asset proprietors. In a comparable improvement, corrupt government authorities in many services, offices and organizations enjoy arrangement of misbe haviors to fitting open riches to themselves for self-protection. These corrupt practices abruptly militate against the work of an auditor in this way whittling down the dependability and significance of audit report and by suggestion lost trust in the auditing calling (William, Glover & Prawitt, 2016). Related to the issues, the Financial Accounting Standards Board (FASB) prescribed that the organisation report should fuse bits of knowledge about going concern, and in later activities, the FASB based their thought on the importance of changes on the going concern start of accounting. At an overall level, the International Accounting Standards Board (IASB) is at this moment required in a wander with the objective of clearing up the disclosure necessities about the assessment of going stress in IAS. A presentation draft was dispersed in March 2014. Other new proposals consolidate a redesign of the audit report; with a particular ultimate objective to extend, the level of revelation gave by the inspectors. This consolidates a specific enunciation on whether the usage of the going concern preface of accounting, by the organisation, is appropriate (IAASB, 2014). The International Audit and Assurance Standards Board (IAASB), the controlling gathering of International Standards for Audit (ISAs) has been incorporated, in the latest years, in a method of illustration of investigating benchmarks, by focusing on survey uncovering and survey quality. The 2009's â€Å"Clarity Project† was propelled with the point of enhancing clarity and quality in all ISAs. The change proceeded in 2011 with the discussion paper â€Å"Enhancing the Value of Auditor Reporting: Exploring Options for Change† and in 2012 the IAASB published the invite to observe, â€Å"Improving the Auditor’s Report†. The latest work of the directing body has been the 2013 welcome to remark with the title â€Å"Proposed New and Revised International Standards on Auditing. An invitation to comment†. Evaluators' professional judgments, close by master doubt, are essential parts for great surveys. The expression "professional scepticism" is largely used yet may mean unmistakable things to different affiliations and individuals. The controller should not acknowledge that organisation is neither authentic nor misleading. Professional scepticism is portrayed in the ISAs as a perspective that fuses an investigating mind, monitoring conditions that may indicate possible misrepresent because of ruining or deception, and an essential assessment of audit affirmation. ISAs unequivocally require the investigator to orchestrate and play out a survey with professional scepticism seeing that conditions may exist that cause the money related response to be substantially misquoted (Tepalagul & Lin, 2015). Professional judgment is a method used to accomplish an especially mulled over conclusion that relies on upon the relevant facts and conditions available at the period of the conclusion. A focal part of the strategy is the commitment of individuals with sufficient learning and experience. Professional judgment incorporates the unmistakable verification, without slant, of sensible decisions; like this, attentive and target considered information that may have all the earmarks of being restricting to a conclusion is basic to its application. Additionally, both professional scepticism and objectivity are essential to the method and to accomplishing a fitting conclusion (). This has come when the cash related organisations region is regrouping after what has been to a great degree testing period for the business general (Collings, 2014). The part of the ensured auditor turns out to be logically under the spotlight of the current overall fiscal turbulence. It is central that the accountancy calling reexamines the piece of audit and assertion, and considers accommodating, reasonable ways which both can upgrade and continue profiting associations, the economy and society in the 21st century (). For each circumstance, the audit admonitory gatherings and free head of basic associations, have a particularly fundamental part to play in foresting the conditions that reinforce audit quality. There are in like manner desperate circumstances for the audit to crush, for instance, oversight of auditors, audit charge, individual fiscal interest and business relationship between and audit practice and an audit client. (Gendron & Power, 2015). It is comparably imperative to have a true blue view and perception of the market and perception of asserted auditors in the country, where control of statutory and essential benchmarks of the issues in the audit business and colossal risks had been considered to accomplish shared destinations. Audits in the monetary circumstances, when the audit clients (substances) need to restrain the costs, including the cost of the audit organizations, is a great test for audit takes a shot at with respect to remuneration for audit organizations, to meet the yearnings of the client and meanwhile to allow to perform reasonable audits according to Clarified International Standards on Auditing, and furthermore getting advantage. This condition makes the current auditing sharpens study the models of the present costs set for the audit organisations and investigating the existing norms of the audit method. The clients that have an audit are looking for regard included audits; which can allow auditors to finish confiding in the market and with no attempt at being subtle premium. To ensure practical change and advancement of the audit practices, audit firms need to take off subjective enha ncements in making the audits all the more convincing and viable and upgrading the correspondence with the clients, while meanwhile totally meeting the necessities set by authorization and models. Furthermore, current situation in the auditor sharpen places and work requires higher costs for audit quality and unmistakable audit, and over control keeping an eye on and furthermore surveillance from the authorization and national government part that is generally due to the 2007 to 2009 cash related crisis and high danger security costs, considering the credible examples (Andrews, 2015). Auditors may go over circumstances, amid their examinations, which bear a resemblance to corruption. Since examination requires diverse benchmarks and aptitudes, the auditors can't get into the matter of exploring an associated case with corruption. Be that as it may, they can forward concentrates of their reports to examining offices for further test. When contrasted with auditing, examination is an alternate region of oversight. In any case, auditors can assume a fundamental part in helping the offices in charge of examination against asserted instances of corruption (Jacobs & Cuganesan, 2014). The examining organization could be an interior element, some hostile to corruption commission, police, legal or a particular body for a super corruption case. The examination might be started on a grumbling from a resident, representative, auditor or a boss in an association. Inner auditors for the most part have more enhanced and definite learning of operations in various parts of the asso ciation than the exploring organization staff that might be conveyed just for a specific case. The inward auditors can help the exploring staff in translating different tenets, in clarifying different practices, in sharing a portion of the classified data that they may have or examining specialized points of interest of operations. The interior auditors can pinpoint territories of intemperate cost and weaker controls which can help the examining staff in distinguishing corruption (Modugu, Ohonba and Izedonmi, 2012). Methodology is a part of research that deals with various sorts of techniques and processes that are related to the research directly. It has been described by Crowther and Lancaster (2012) that research methodology is a pondered approach towards driving the full research handle in a suitably exact and composed way. The methodology of research largely adds to the impression of the particular strategies of the research strategy. In this way, the research strategy can be considered as a sorted out system of research. The research approach is another huge strategy, which decides the perspective of the entire audit. There are two different sorts of research methodologies, which are deductive approach and inductive approach. In an inductive approach, a researcher begins by social event data that is related and short time scans for cases in the data, endeavouring to develop a theory that could clear up those illustrations. They start with a course of action of observations, and subsequently they move from those particular experiences to a wider game plan of proposals about those experiences. So to speak, they move from data to theory or from the specific to the general (). The deductive approach focuses on adequate testing of the research hypothesis that would dismember the profitability of research theory. The researcher starts with a social theory that they find persuading and after that tests its recommendations with data. That is, they move from a more deep level to a more specific one. (). Most research design can be detached into three distinct characterizations: exploratory, descriptive and causal. Each fills the other side need and should be used as a part of certain ways. In the review world, specialist of each one of the three can incite to sounder bits of learning and more important quality information. The back and forth movement research work is furthermore revolved around finding the clearest disclosures as to the research issue. In this particular condition, striking design solely offers the opportunity to survey every piece of research work in a great style (Pickard, 2013). Research frames require different forms of data and is done by primary and secondary data (Fink, 2013). Primary data are seen as those data that has been amassed from the respondents of the survey. They are amassed with the help of gatherings, surveys, audits and similar methodologies. It is seen as a significant and incredibly profitable system for the perception of the present financial circumstance. Organised correspondence with the respondents even assists in perceiving any issues that should be recovered to fulfil advance change. On the other hand, secondary data is suggested as the data that are appropriated as books, journals, online diaries or locales. A researcher must have both primary and secondary data. Secondary data can be amassed with the help of a book's observation or examining, or from a journal or correlated destinations (O'Leary, 2013). These sorts of data help researchers in getting a handle on the real thought of the point (Palinkas et al., 2015). The study is projected to examine the issues in auditing of financial reports and what are the possible ways to solve it according to standards. To guide this theme, secondary data has been gathered. The research was driven using two systems: (i) inclusion-exclusion criteria, and (ii) keyword search strategy Inclusion-Exclusion Criteria: Inclusion criteria are the characteristics of the substance that are key for their sharing. Obviously, evading measures are the properties of an article that summon their release as materials (Lin et al., 2013). The following table demonstrates the inclusion-exclusion criteria followed in this research. holding one or more key related expressions or themes from Australia, Europe, United States of America and the United Kingdom, focusing mainly on Australia substance from developing countries Table 1. Inclusion-Exclusion Criteria For this review, 20,000 articles, magazines, books and journals have browsed the records. Out of that, thirty-two were used for referencing. Keyword search strategy: Keyword search strategy is a convincing technique of taking after related data regarding any matter (Robson & McCartan, 2016). The three degrees of arranging a catchphrase look approach are: Representing the issue: It concentrates on answering suitably to the important focuses of the investigation   Selecting catchphrases: It oversees choosing terms that relate to the fundamental importance of the subject. In this review expression like "auditing", "financial reports", "accounting", "accountants† and â€Å"auditors† and so on were used. Taking a database: Databases are utilised for accumulating data and reports concerning a particular point subject. For this review government databases, yearly reports, diary articles thus on were used. The auditor has an obligation to organize and play out the audit to get sensible assertion about whether the budgetary enunciations are free of material misrepresent, paying little respect to whether achieved by mix-up or distortion. In perspective of the method for audit affirmation and the characteristics of deception, the auditor can gain sensible, yet not add up to, assertion that material misrepresentations are perceived. The auditor has no commitment to organize and play out the audit to secure sensible affirmation that misrepresentations, paying little respect to whether brought on by misstep or distortion, that are not material to the budgetary announcements are perceived (Coleman, 2015). Given that professional accountants don't agree with the changed cravings of their part, and the purposes of imprisonment on the auditor's possible part in controlling deception, distinctive examinations in the expectation and area of corporate blackmail should be discussed. These consolidate authoritative controls, delegate screening, lawful accounting, and others. Researches have exhibited that most affiliations have the best center setbacks per capita occasioned by degenerate practices. The primary clarification behind this is on account of internal controls are less exceptional and stringent in humbler affiliations (Barton & Bruder, 2014). To fight the issue of blackmail, a basic segment in avoiding theft is strict inside controls, segregation of commitments, and parcel of limits. For example, direct frameworks, for instance, not letting the individual composed work the checks oblige the bank declaration, not allowing the tolerant office to keep up physical stock records, not letting the individual beginning the purchase organize bolster the portion, and not letting the individual keeping up the staff database in like manner issue back checks, may help disengage incongruent limits inside a business. Along these lines, internal controls may be sustained and coercion halted by division of limits (Rate & Rate, 2016). Another part to fight blackmail is adequate laborer screening. Regardless of the way that this declaration may show up extremely clear, an awesome prompt to take after to restrain the threat of distortion is to obtain reasonable agents. There are various affiliations invest huge energy in pre-work screening. These screening tests fuse lie identifier and medicine tests and fingerprinting of laborers. Through adequate individual confirmations of information on resumes and applications, a business can bring out basically more information and make sense of whether the principal information is correct (Rate & Rate, 2016). A third fragment to preventing blackmail is making a business circumstance that abatements the clear need of an obliged specialist to submit distortion. This environment fuses making open and solid correspondences for getting, surveying agent execution, and assessing specialists for progression. These components, close by controlling activities and agent headway attempts, may lessen the clear need of a laborer to submit blackmail. Finally, two or three additional parts to business distortion neutralizing activity consolidate setting up a hotline whereby related agents can report shocking lead, having a strange state specialist study unopened bank declarations month to month, developing a made code out of ethics, and guaranteeing organization level laborers are great illustrations. Regardless of the way that these additional practices may not seem, by all accounts, to be basic, they help develop the tone inside the working environment and may help forestall fake activities (Rate & Rat e, 2016). Auditors should have the ability to guarantee and prevent ponder lead and exercises that undermined the will of the all-inclusive community, abuse of open resources and activities that undermine accountability and straightforwardness. This customarily incorporates ensuring that the right kind of controls is set up. Auditors must have a zero strength of debasement and should decrease uncalled for portions each year that result from coercion, misuse and portions botches. This would incite to progress in building our economy. Extortion and corporate wrongdoings have extended essentially over the span of the latest ten years, and professionals believe this example is most likely going to continue. The cost to business and the all-inclusive community must be surveyed, a similar number of wrongdoings go unreported. To fight deception and professional wrongdoing in associations, a ponder effort must be connected by the organization of the business, the outside auditors, and by all delegates of the business. Everyone must comprehend that coercion is not an innocuous wrongdoing. The cost of coercion and theft are shared by all through higher costs and lower corporate advantages. 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Kaplan, R. S., & Atkinson, A. A. (2015).  Advanced management accounting. PHI Learning. Lin, J. S., Olson, C. M., Johnson, E. S., Senger, C. A., Soh, C. B., & Whitlock, E. P. (2013). Inclusion/exclusion criteria. Modugu, P. K., Ohonba, N., & Izedonmi, F. (2012). Challenges of auditors and audit reporting in a corrupt environment.  Research Journal of Finance and Accounting,  3(5), 77-82. O'Leary, Z. (2013).  The essential guide to doing your research project. Sage. Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., & Hoagwood, K. (2015). Purposeful sampling for qualitative data collection and analysis in mixed method implementation research.  Administration and Policy in Mental Health and Mental Health Services Research,  42(5), 533-544. Pickard, A. J. (2013).  Research methods in information. Facet publishing. Rate, B., & Rate, H. (2016). Issues and Recommendations.  Group,  3(124.00), 65-20. Robson, C., & McCartan, K. (2016).  Real world research. 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Contradiction between accounting information disclosure and auditing supervision.  Journal of Liaoning Technical University (Social Science Edition),  2, 012. Cannon, N., & Bedard, J. C. (2016). Auditing challenging fair value measurements: Evidence from the field.  The Accounting Review. Chatfield, M., & Vangermeersch, R. (2014).  The history of accounting (RLE accounting): an international encylopedia. Routledge. Knechel, W. R., & Salterio, S. E. (2016).  Auditing: assurance and risk. Routledge. Lennox, C. S., Wu, X., & Zhang, T. (2014). Does mandatory rotation of audit partners improve audit quality?.  The accounting review,  89(5), 1775-1803. Power, M. K., & Gendron, Y. (2015). Qualitative research in auditing: A methodological roadmap.  Auditing: A Journal of Practice & Theory,  34(2), 147-165.

Business law Essay Example | Topics and Well Written Essays - 500 words - 3

Business law - Essay Example The bank which we know as J.P. Morgan, has not only established itself globally as a financial powerhouse, but is also the bank of royalty and governments. The bank of J.P. Morgan is incidentally, the bank of choice of the Vatican. The journey from the Morgan family’s inheritance of the empire in the early eighteen hundreds to today is long and arduous, and not without difficulty at times. During the Second World War, J.P. Morgan and company face the possibility of non-payment from a newly invaded Austria. In essence, J.P. Morgan is a company which originated in the new America but was routed in English ancestry. After Morgan inherited the company, his children and grandchildren would illustrate just how integral the company’s ties to England really were. Jack Morgan, Junius’s son, was fond of living both in England and America, while many of the Morgans had close ties with the royal family back in England. The great depression of the 1930’s did not find the house of Morgan to be immune, even with a net worth of $118 million. Due to the severity of the depression and global unrest caused by the Second World War, decision makers in the U.S. government under the Hoover regime, were not prepared for the type of strategizing required to dig America out of the resulting financial rut. The house of Morgan’s net worth surfaced after the depression at about $59 million which means that it was diminished to half of its original value. Interestingly enough, as powerful and prestigious as the Morgan empire had become, it was not able to withstand the crippling effects of the depression of the 1930’s leaving little hope for the financial empires of today in our current economic crisis. The Morgan company often had ties with presidential candidates or other important figure heads, making them seemingly in control of the fate of nations. It was rumored at one time that a partner of the J.P. Morgan

Canadas Retail Sector Essay Example | Topics and Well Written Essays - 250 words

Canadas Retail Sector - Essay Example The retail sector currently plays a vital role in Canada’s marketplace. During the 2009 recession, the retail sector experienced a fall in demand. However, in 2006-2012, sales increased by 17%. The total retail sales in 2013 amounted to 482 billion, which was slightly below the predicted sales of $483 billion. The projection of 2014 sales has been placed at 493 billion. The Canadian government regulations are working towards ensuring that businesses are able to negotiate contract agreements amongst themselves. Retail business holiday rules and regulations in Canada vary from one province to another. Therefore, retailers need to review retail business holiday regulations in their areas. For instance, there are no laws preventing retailers from opening in Alberta, but in New Brunswick, most retailers are not allowed to open during Holidays. Canada hosts several multinational retailers operating such as Reebok, Wal-Mart, Daiei (a Japanese company), and K-Mart, which is an Austral ian corporation among others.

Obesity Research Paper Example | Topics and Well Written Essays - 500 words - 3

Obesity - Research Paper Example Most Americans have adopted a culture of taking fast/convenient foods instead of cooking food at home. This behavior is particularly extravagant among children. Children prefer taking sweetened drinks and snacks for lunch instead of taking full meals. Sweetened drinks and snacks contain a high content of calories. Routine taking of high calories foods leads to accumulation of fats in the body and thus children become obese. Due to the addictiveness of convenient foods, children end up taking more fast foods and lesser healthy foods. The lifestyles that most American families have adopted contribute to obesity. Children are not involved in physical activities. Children have little or no play time. Physical exercise activities have been proven to reduce effectively accumulated calories in the body. The same children who take high intake of junk food do not participate in any forms of physical exercise. The children thus end up being obese. USA’s economic status has improved. The rates of unemployment have reduced and thus a large percentage of the population is in a ‘good’ socio-economic status. Therefore, most American children can afford to buy fast foods. Moreover, mot junk foods are associated with people of a certain higher social class, and, therefore, most children want to take them. Purchasing and taking a lot of junk food leads to children being obese. The business of selling fast foods is doing very well in the USA. The kind of advertisements being used is very appealing. Most of the advertisements make an impression that the foods are very sweet and healthy. The health risk of these foods is not included in the advertisements. Most people fall into the advertisements trap and end up purchasing them and, in the long run, suffer from obesity. There is little education among the children and the parents on the dangers of taking junk food and the need for physical exercise. This has led to the current imbalance in

Skip navigation links BFS 3430-09D, PRINCIPLES OF FIRE BEHAVIOR Essay - 2

Skip navigation links BFS 3430-09D, PRINCIPLES OF FIRE BEHAVIOR (BFS3430-09D) - Essay Example Moisture is necessary in order to make the wild lands less vulnerable to fire (International Association of Fire Chiefs, 2008). With lacking moisture, there are more chances of spread of fire. Less moisture is there when the weather is dry and hot. With higher humidity, the chances of fire spread are less and with low humidity, the chances of fire spread are more. Therefore, it can be said that hot and dry weather in which the humidity ratio is less is more vulnerable for wild land fires and fire fighters are required to cool down the fuel in order to extinguish the fire. Like moisture, winds are also such weather conditions that can add to the wild land fires. Windy weather usually becomes a reason for the spread of fire in wild lands. The windy weather will help the fuel to burn more and will also spread the burning fire. Fire is spread with great speed because of the windy weather (International Association of Fire Chiefs, 2008). Windy weather is very dangerous for the conditions where there are wild land fires. Fire fighting also becomes difficult with weathers that help in ignition. The fire fighters should be trained in order to fight the fire with differing weather conditions. International Association of Fire Chiefs, International Association of fire Chiefs (COR) and National Fire Protection Association. (2008). Fundamentals of Fire Fighting Skills. Massachusetts: Jones & Bartlett Publishers. Also Available at

The Development Of Ideas In Creative Process Of Zaha Hadid Essay

The Development Of Ideas In Creative Process Of Zaha Hadid - Essay Example This was attributed to a split in society into competing social fragments, as well as specialization of knowledge into categories such as painting and architecture, which previously were considered to be in the integral class of arts. Works of architecture are products of art in the form of physical buildings and some other physical infrastructure, and which have cultural significance such as history of civilization. Architecture is hence not just a product distinct from art. It can be argued that architecture is in fact art, but in more physical and tangible forms such as buildings and other infrastructure . In the ancient civilizations, the architectural designs were not just magnificent; they had monumental value that still lingers to date. It can be well argued that ancient architects developed such monumental forms of architecture because they upheld and embraced a much-intertwined connection between art and architecture. Essentially, it was not possible to depict the distinction between architecture and art during the ancient times. A few architects in modern times like Zaha Hadid have fortunately borrowed a leaf from the ancient times, and have recognized and demonstrated a fundamental connection between art and architecture. ... Subsequently in recent times the artistic spirit in architects has caved in, as beauty, environmental and historical significance of building continue to be perceived as aesthetic and an unnecessary consideration. With this shift in priority, architectural articulation of artistic beauty and creativity is rapidly becoming something of the past2. With the current rapid revolution in information technology, the abilities and functions of architects will be able to be accomplished using computers; architects may have to revive the artistic fortitude that will move them beyond designing more than just functional infrastructure, but ornamental as well. However, the contribution of Zaha Hadids in illustrating the possibility of blending architecture and art cannot be emphasized. This paper seeks to prove a review and critical analysis of Zaha Hadids contribution in shaping future the architectural industry and profession. However, art, regardless of recent developments, still forms a spher e from which emerging architectural and technological inventions can be explored. It serves as an incubator for ideas, especially architectural ones, ideas that must be tested and investigated before being subjected to the real life pressures of performance. Art thus provides a platform for experimenting with ideas before they are actualized in real life situations. Every discourse, discipline and practice employs the system of art as a platform to brainstorm and experiment on new ideas. In 2006, Daniel Libeskind opened a new kaleidoscopic wing for Denver Arty museum, and which has been largely regarded as an architectural fantasy. This example reinforced an observation that quite often the architecture of museums stood as the real work of art that overshadowed the pieces of

Minimum wage issue Essay Example | Topics and Well Written Essays - 1250 words

Minimum wage issue - Essay Example Employees who start working on jobs that offer minimum wage sometimes use it at a platform to attain other professions. Additionally, minimum wage not only helps young people, but also senior citizens who use it to support their families. I am addressing this letter to you to urge you as the senator of New York to introduce a motion in Congress calling for a raise in the minimum wage across all states. The United States requires policies that safeguard hardworking Americans who are dedicated in earning a living.1 Therefore, I believe raising the minimum wage above $10 per hour would be an important policy change towards restoring hope in citizens who rely on this income. Given this brief account, I believe that raising the minimum wage is a bold step that the Congress may take for purposes of achieving economic development. Raising minimum wage is a bold step towards economic recovery in the country. I call for the federal government to increase its spending on regular people as a means of increasing economic output in terms of revenue. Normally, regular people exhibit fluidity in their spending; hence, more money remains in circulation. On the contrary, wealthy people tend to hoard their wealth; hence, preventing it from circulating back into the economy. The minimum wage issue presents a transformation to the economy, which has been hijacked by the elite in recent years; thus, making it less productive in terms of government revenue collected through taxes. I would urge the government to increase the minimum wage of American workers to boost their purchasing power, as this will facilitate economic recovery.2 Therefore, a change in policy in increasing the minimum wage prevents counterproductive economics, which boosts the economy. 3 Second, raising the minimum wage can alleviate poverty. It is evident that these days the focus of the US economy is on Wall Street, which accounts for less than 1% of the population. In recent years, the number of people

Dual-Court System Research Paper Example | Topics and Well Written Essays - 750 words

Dual-Court System - Research Paper Example State courts reserve the authority to hear criminal and civil cases related to state constitutional issues and laws (Neubaeur & Fradella, 2010). In various respects, the dual court system structure was designed to offer a certain degree of independence to local governments, and at the same time ensuring proper judicial checks and balance. Dividing-up administrative roles of justice and giving a number of responsibilities to the states is often regarded as both competent and a reflection of varied citizens’ diverse needs. Preserving an overarching federal system in the dual court system ensures that no single state legislates in excess of the standards required by the federal system (Neubaeur & Fradella, 2010). The constitution gives some supremacy to the federal government and set aside the rest for the states. State and federal governments both need their court system to interpret and apply the laws. The dual court system enables the two to spell out the control of their resp ective court systems. Court unification refers to the degree to which state and federal judicial systems in the United States establish one level of appellate and trial courts controlled from the top by a single individual or institution. The drive towards unification of the courts would not lead to a monolithic court system. This is for the reason that this would give the Federal court system excessive control while state legislative would make sound decisions on the matters concerning people’s needs and local affairs. The system is too complex and such a move will not result into a lasting solution. The state legislature performs better when making right decisions concerning local affairs (Cole &Smith, 2006). Further, courts are an important feature of the criminal justice system. It is logical to sustain separate systems inclusive of the court, corrections, and the police, locally at the state and federal levels depending on the circumstances. If there were solely one corr ectional organization and massive police force dealing with a monolithic court system, there will be minimal effectiveness (Cole & Clear, 2010). All criminal activity needs the presence of a judge and ruling after a person has been arrested. For this reason, it is far more effectual for each of the numerous locations in the entire nation to have a municipal court system. Judges have specified sentencing guidelines and philosophical rationales when presenting a judgment over presented facts. They include just deserts, that is, denunciation and retribution; incapacitation, restitution, rehabilitation, and deterrence (Rossi & Berk, 1997). If I were a judge, my sentencing goals and philosophical rationale would base on just deserts. This is for the reason that just deserts rationale imposes sentences and the amount of this sentence is established by the offense itself rather than any other reason, particularly not the offences to be made in future. Further, just deserts rationale and se ntencing goal simply justifies a sentence on the basis that wrongdoing deserves punishment that is equivalent to the wrongdoing. Basing on the fact, just deserts uses punishment for illegal behavior, the focus is on the offender himself; for the guilty alone, and only for the offence. I would choose on this approach because it covers both a retributive component if that

Shawshank Redemption Essay Essay Example for Free

Shawshank Redemption Essay Essay Analyse how at least one setting helped you better understand one or two characters or individuals. !! In the film, The Shawshank Redemption the director, Frank Darabont, uses the prison setting to help the audience to better understand the inmates of Shawshank State Prison. Darabont uses an array of film techniques to illustrate his purpose of institutionalisation and the importance of hope. !! The nature of the prison is cold and oppressive. The prison is lit by blue/grey lighting that complements the blue and grey backgrounds of the walls, adding a claustrophobic ambience to the already disheartening prison. Darabont cleverly uses the prison setting in The Marriage of Figaro by Mozart Scene to help the audience understand how the inmates have become institutionalised from everyday prison life. Not only does this scene uncover institutionalisation, but also how the prisoners respond to the feeling of hope and therefore exposing its importance. Andy Dufresne, a former vice president of a bank who was wrongly accused of murdering his wife and her lover, is shown excitedly going through a box of records. He comes across a certain album, Mozarts The Marriage of Figaro, he pulls it from the stack and plays it on a phonograph. Andy works up his courage and broadcasts the duet to the entire prison.!! Darabont effectively uses the technique of soundtrack to convey how the inmates have become institutionalised to benefit the audiences understanding. Soundtrack enables the audience to understand the toll prison has had on the inmates, as said by Red Redding, a longtime inmate of Shawshank State, they send you here for life, and thats exactly what they take. The part that counts, anyway. We understand that the inmates feel that they are defined by the walls of the prison and have accepted that theres no way theyre going to make it on the outside as quoted by Red Redding. As the music plays, the inmates stop still, hypnotised and overcome by its beauty. Inmates either go up to the windows or look up at the sky in an attempt to look beyond the prison walls. This shows how they have become institutionalised as they are transfixed by something so simple. The inmates melodramatic response to the sound of music enables the audience to understand how much they are missing out on life. We better understand the inmates by learning that even though they essentially resented prison regime, it quickly became part of their life and soon depended on the prisons rules and came to believe that they could not function without it. The inmates have ultimately lost their independence. !! Other techniques in this scene include dialogue and voiceover. These techniques are effectively used to show the necessity of hope to the inmates. During this scene, we see shots of the inmates either looking out windows or up at the sky, complemented by Reds voiceover he says, I have no idea to this day what them two Italian ladies were singing about I tell you those voices soared. Higher and farther than anybody in a grey place dares to dream. It was like some beautiful bird flapped into our drab little cage and made these walls dissolve away and for the briefest of moments every last man at Shawshank felt free. Red speaks for the rest of Shawshanks inmates as he metaphorically uses the beautiful bird to symbolise hope. He states how it made the prison walls dissolve away and allowed every last man at Shawshank to feel free. Hope enabled them to withstand the drudgeries of prison life and gave them the will to live. Another technique used is dialogue which directly addresses the importance of hope. Near the end of the scene, we see Andy and fellow inmates having a conversation in the prison cafeteria where Andy says, we need it (hope) so we dont forget that there are things in this world not carved out of grey stone. That theres a small place inside of us that they can never lock away, and that place is called hope. Andy enlightens his peers by teaching them that hope cannot physically be taken away. Its something that you decide whether you take it into account or not. We can a better understand of the inmates as we learn that hope is not only wishful thinking, but never giving up and more importantly it is the foundation for motivation. Inmates know that hope is fundamental to prison survival and know that whatever prison or oppressors may do to the body, they can never kill the soul. !! From the prisons setting we gain a better understanding of the prison inmates. We gain insight about the inmates and how institutionalisation slowly crept in their lives, but also how hope serves an importance purpose to their welfare. Hope is very significant in todays society; hope gives us motivation or strength to withstand adversity. Hope is something that carries a person through life just like it does for the men of Shawshank Prison. Darabont uses the film techniques of soundtrack, voiceover and dialogue to help the audience gain a better understanding of the prison inmates in the film.

How freely do women and men communicate publicly in Muslim communities Essay Example for Free

How freely do women and men communicate publicly in Muslim communities Essay Islam is a religion that one actually perceives of being strict and harsh maybe because people are not well affiliated or aware of its teachings or because they misinterpret what the religion actually means. Islam on the other hand is one religion that is the most adaptable to all the situations that occur in any era. Its teachings can be universally accepted and adopted. It’s fair and totally unbiased when it comes to any gender. It’s a religion that is very easy to understand and follow and not strict and complex if understood properly. It does consist of principles that one find really hard to adapt to in today’s world but then those principles if adopted can prove to be of well being of a human himself. (Esposito, 2002). The Muslim culture provides women the most prominent place in the society. Women enjoy equal rights and privileges and are no way inferior to men. The rights and responsibilities are equal but not identical since men and women are both created differently. The Islamic culture does restrict women to stay reserved but that does not mean at all that it restricts women to communicate with men at all especially when it’s necessary. Public communication is not at all prohibited for a men and women in Islam, it just disregards men and a women meeting alone. It just believes in women to ensure their dignity and keep themselves protected and secured against disgraceful conditions and circumstances because in Islam a women is considered highly sacred and dignified and this doesn’t weaken a women or makes her inferior rather it gives her a special position in the society and makes her more strong and respectable and also safeguards her integrity and honor. Social priorities Socially a woman is not considered the bread earner for the family and therefore is not responsible for earning to meet the finances of the family. She is responsible to take care of the house and therefore is more preferred to stay in the house and look after the family rather than going out and exposing herself but if a woman herself wants to contribute in the earnings of the family then it is not at all disregarded by the Muslim culture as long as her honor and dignity stays protected. If we take the example of Hazrat Khadija, the first wife of Prophet Muhammad (PBUH) we can see that she was the most prominent trader in Arab that time, she worked with prophet and therefore there is no specific evidence that says that she has no communication or negotiation with men publicly. Similarly Hazrat Ayesha also is another example of a working lady who used to interact with men for conveying and transmitting the prophet’s message. (Esposito, 2008) . In many other strict Muslim states like Saudi Arabia, Iran etc, Muslim women are not all preferred and liked to work and to earn. Neither are they allowed to even communicate with men who they are not related to publicly and if found doing so are punished for their act. Segregation is done everywhere is weddings, public seminars etc. Even schools are segregated and girls and boys are not allowed to study together. This clearly states that Muslim men and women are not free to communicate publicly and therefore enjoys no interaction between the two genders. Situation in which communication occurs Communication only occurs in cases like if the men and the women knows each other or have a direct relation with each other. If we take a look on what the religion has to say then communication between a men and a women is not wrong publicly, as in communication and interaction is only prohibited when a men and a women are all alone together. Seclusion is prohibited but in the case of the presence of any third person, it is permissible as long as u communicate modestly and with a pure heart, still in many Muslim countries communication even publicly is not allowed at all. They think it’s indecent in immodest for a men and women to interact. Communication before marriages is even not considered that good but still in many Muslim states and cultures communication does take place between men and women before marriages in the presence of elders or other people of the family. Schools and universities are even segregated mostly in Muslim states, therefore there is no communication among girls and boys as school is the main source of communication among youth. What does Islam say about men and women interaction? The Quran (holy book of the Muslims) defines important and necessary elements of all the existing relationships between all the people. It includes respect, tolerance, kindness, self-restraint, honesty, patience, compassion and forgiveness. Such aspects apply between all the relationships let it be parents and children, neighbors, spouses, friends or work partners, regardless of any gender. Even Islam elaborates on what kind of relationship it finds acceptable between men and women, meaning that it does not totally opposes any interaction between them as long as it crosses the limits or boundaries set by the religion that includes physical contact or any immodest action, yet many scholars still does not allow any sort of communication between the two genders. Social Interactions In some Muslim communities, social contact or interaction among men and women, who are not directly related to one another is forbidden and therefore has resulted in segregated recreational places, schools, universities, government offices and businesses and therefore it totally restricts women from any position of power or control. The oppression or domination of women is mainly due to the restrictions on social communication and interactions making the leadership in government not provide basic human rights and liberty . If we talk in general terms, then most of the Muslims have usually adopted such segregation and separation haunted by the fear and thought that allowing social interaction and communication among men and women will result in illegal sexual behavior and physical contact. However as mentioned earlier there is fairly very less or no evidence to support that Islam discourages or totally prohibits social contact or interaction between men and women who are unrelated. These are just the man made values and rules or basically we can say the cultural values that have been followed since ages and have remain unchanged for protecting people against the wrong deeds or any such wrong or immodest behavior that may result in ruining the dignity or character of a person but still the option of complete avoidance in between the opposite gender is considered very unacceptable and impractical for many sensible people and is not a necessary or important element of Islamic social behavior. (Sardar, 2007) Sex segregation in different Muslim communities:- It varies throughout in different Muslim communities. In some communities it’s strict and harsh as compared to others where it is a bit practical and understandable. Let’s take a look in some of the communities and how this issue is dealt there. Afghanistan: Due to Taliban’s leadership in Afghanistan there is a very strict sex segregated system that does not allow women and men to contact in public at all and women even do not enjoy equal opportunities of education or employment. Iran: In Iran Ruhollah Khomeini only favors single- sex schools and strictly discourages women teaching in boy’s school and men teaching in girl’s school. Also public places like cafes, restaurants, schools, libraries, swimming pools, beaches, shopping malls and sport halls are also legally segregated. It was ordered and announced that all the business halls, marriage halls, political meetings and even conference halls should consist of separate sections. Men and women are even ordered to form separate queues. In cinemas and restaurants specially there is always a section labeled as â€Å"only for females†. Women are required to wear a hijab and cover themselves completely. Only the showing of eyes is allowed and a women if found not covered properly given 74 lashes in punishment. Men and women are not even allowed to travel in the same busses or other means of public transports. There are few busses that have separate section for women and men are not even allowed to stand beside them. Saudi Arabia In Saudi Arab sex segregation is even seen in hospitals and health care centers. A female patient is not permissible to be treated by a male doctor unless there is no other female doctor available similarly it is also not permissible for a female doctor to treat a male patient. A woman is not allowed to meet any other guy unveiled except for her spouse. A woman is also forbidden to eat in public as this would expose her face while she is eating as this considered immodest therefore all restaurants in Saudi Arabia has a special section for women to conceal them from men. Women are not even allowed to drive or even get out of their house without their husband or son. Indonesia: Indonesia is a country with the highest Muslim population. Sex segregation is not so harsh as compared to other Muslim communities. Hijab is considered an important part of the dress among women in Indonesia but if not worn does not punish them. Women are seen working in Indonesia a lot and men and women social contact is allowed to some extent in the country. Physical contact is however not permissible but people in Indonesia do practice handshaking and it’s not considered wrong there. Coughlin, 2006) Guidelines for appropriate behavior resulting in healthy men and women public contact:- In some Muslim cultures healthy relationships are not forbidden at all and this is what the religion does not even consider wrong. Therefore appropriate behavior that does not lead to temptation or physical attractiveness should be adopted. In order to maintain healthy relationships between the two sexes, following steps are taken in some practical cultures: Treating one another wi th respect in all conditions: This recommendation is even made by the religion itself. Respectful behavior is one factor that allows both the gender to maintain social contact or interact with each other in a modest and a pure manner. Behaving modestly: Maintaining healthy relationships also involve behaving modestly with one another. It means to avoid provocative behavior such as physical contact, flirtation or harassment. Avoiding seclusion: Seclusion is the situation when men and women are alone in an isolated place. This is not considered right in a Muslim culture as the chance of intimacy is apparent when two people who are attracted to each other are alone in some place. Therefore in order to avoid such temptation it is much better to avoid situations of seclusion so that healthy relationship can’t be maintained between both the sexes Dressing modestly: Dress is one factor that arouses interest and attention of the opposite sex therefore when meeting an opposite sex always dress properly and modestly so that it does not lead to any bad thought in other person’s mind and does not ruin the healthy relation that exists. Conclusion The freedom to which the men and women communicate publicly in Muslim communities varies from community to community. In some states as stated below no communication exists between the sexes where as in others it is a bit lenient. However if we see in general Islam, the religion that Muslims follows only restricts such interactions among the Muslim men and women that lead to any physical contact or immodest behavior or it opposes men and women meeting alone in an isolated place for no productive purpose.

The Language Of Shop Signs English Language Essay

The Language Of Shop Signs English Language Essay In the present study, the linguistic landscape will be established as a field of sociolinguistic inquiry. The focus will be on one aspect of urban language contact on written medium: the language of Tunisian shop signs. This paper will also examine the effect of such practice on young Tunisian people. The broad objective is to investigate the current status of English in relation and in contrast with French and Tunisian Arabic. 1.2. Background Many studies have been conducted to investigate the use of foreign languages on private shop signs and displays (Dimova, 2007; Hasnova, 2010; McArthur, 2000; Stewart and Fawcett, 2004; Schlick, 2002). McArthur (2000) examined this sociolinguistic practice in Sweden and Switzerland, Stewart and Fawcett (2004) in northern Portugal, McGregor (2003) in Japan. Common sociolinguistic patterns are observed. This evidences the important effect of globalization on visual aspect of trade. Scholars interested in LL show differences in perspectives. Some of them choose to compare the findings between cities belonging to the same country; while others limit their investigation to the shop signs that exist in a single city. The comparison between cities will be then drawn in forthcoming studies. There are also scholars like Schlick (2000) and McGregor (2003) who confine their surveys to examine the degree of the use of foreign terms on shop signs. Others like Dimova (2007) further explore whether there is a correlation between the languages used and types of shop. Rationale The linguistic landscape is part of our everyday experience and its importance as a social practice has been overlooked by sociolinguists. The study of LL enlightens the linguistic situation prevailing in a particular area. Torkington ( 2009) maintains that through an examination of these practices that symbolic power relations may be revealed (Torkington, 2009:123). This study will then use LL as a platform for sociolinguistic study. Expected young readers will be given voice through a questionnaire exploring their attitudes towards the languages used on shop signs in general, and English language in particular. The city is generally known as a place of language contact. Tunis center forms then a perfect field of investigation. Not only is it a place for talk but also a place where written forms do exist. From an academic perspective, writing is of equal importance to the spoken mode. Public written signs provide useful contextual information pertaining to the investigated environment. They would help the researcher to decode the multilingual situation. So, the analysis of the cityscape or one element thereof would provide a unique perspective on the coexistence and competition of different languages and their scripts, and how they interact and interfere with each other in a given place (Backhaus, 2007:145). Language attitude among expected young readers will be taken into consideration. It will be investigated to know whether visual interfaces influence language beliefs of these people. This stems from the general assumption that younger generation is fascinated by visuals. Along with the analysis of shop signs, language attitude investigation will hopefully provide a more valuable picture of the multilingual situation in Tunis. Traditional sociolinguistics is geared towards analyzing aspects of speech, such as pronunciation and accent, in order to determine how language varieties are expressed and represented within communities. LL research (Backhaus, 2007; Gorter Shohamy, 2009), on the other hand, examines language in its written form. Its broad objective is to determine the degree of multilingualism found on street signage in a specific area. The present study will be different than precedent sociolinguistic studies that focus on spoken mode of a language or a variety at the expense of its written form. It will examine scripts displayed on shop signs in Tunis. Literature review This literature review introduces the concept of linguistic landscape research in relation to sociolinguistics. It examines the similarities between linguistic landscape and advertising. It also discusses a number of empirical studies related to one component of LL: the language of shop signs. It finally tackles language attitudes in relation to shop signs. 2.1. Linguistic landscape and Sociolinguistic: Sociolinguistics is the study of language in relation to society (Hudson, 1996). One of the key values of this field is the social context in which language is learnt or used. Sociolinguists study language in relation to social factors such as age, gender, class, social distance, and social status. They are also concerned with identifying the social functions of language and the way they are used to convey social meanings. But, it is important to note that sociolinguistics focuses on speech at the expense of written form of language. The bias is displayed even in the definition of language. The language is what the members of a particular society speak (Wardhaugh, 2010:1). The study of public signage has emerged presumably in the seventies. However, the term linguistic landscape was introduced by Landry and Bourhis (1997). Linguistic landscape is also used interchangeably with the term cityscape because the mainstream of LL literature selects urban public space as a place of investigation (Coulmas 2009: 13). The LL research is mainly descriptive: it observes and records how language is actually used. Coulmas (2009:14) defines LL research as the study of writings on displays in the public sphere. The constituents of LL are more detailed in the definition of Landry and Bourhis as follow: The language of public road signs, advertising billboards, street names, place names, commercial shop signs, and public signs on government buildings combines to form the LL of a given territory, region, or urban agglomeration(Landry and Bourhis 1997: 25; as cited in Backhaus, 2007:9). Ben-Rafael et al (2006) refute this definition as it consists of texts that are only o utside buildings. They maintain that LL does incorporate signs that are inside and outside public institutions or private businesses. Sociolinguistics and LL research have common threads. They both seek to understand how language is actually used. They also focus on urbanized settings as a place of analysis. They may be then combined to analyze distribution of languages and varieties in the city. Language in public signage can be a fertile ground for sociolinguistic investigation. The study of LL may even help the sociolinguist to more understand the nexus between language use in public signage and other social attributes like identity. 2.2. Shop signs versus advertising A successful ad is expected to accomplish five functions: attracting attention, commanding interest, creating desire, and provoking action (Vestergaard Schroder 1985:1, as cited in Sandhya, 2000). Likewise, a business name is good if it succeeds to catch the eye of the reader, stimulates his or her desire to buy goods from the shop. It is not a random use of words and expressions, but rather an art that aims to catch the readers eye. Shop owners are certainly aware that language has a powerful influence over people and their behavior. They try to be selective when naming their shops. They tend to use eye-catching phrases and word-triggers. Economy of words is also to be taken into consideration. Business naming is like usual ads, in that the language in use may not be correct. Business names are then a form of display advertising. But, this type of ads has certain specificity. It does not adopt any prescriptive or normative approach to language use (Bhatia, 1987:35, as cited in Thon us: 1991). 2.3. Anglicization of shop signs: With the growing interest in the concept of signage in public sphere, there have appeared a number of interesting articles in various journals, especially in English Today. Most of them focus on English spread in environment space in general and on shop signs in particular. This spread is obviously due to the political and scientific power of United States (Thonus, 1991). The appeal of Anglo-American cultures, lifestyle and values has further boosted the status of English language worldwide (McArthur, 2000). In Portugal, shop signs are mainly monolingual; mostly are in Portuguese and the larger remainder is in English (10%) (Stewart and Fawcett, 2004: 57). Two striking features are depicted in the aforementioned study. First, the six investigated cities are near to Spain, but Spanish words were never seen on any shop sign. Second, roughly two-thirds of English shop signs displayed Snack bar. This shows the lack of creativity. The authors found that even stop signs for the control of traffic in Portugal and those in United States are the same. This ascertains the widespread of English language not only in Portuguese shop signs, but in the overall Portuguese landscape. Even Post-Soviet states, like Uzbekistan, no longer view English language as the language of Western imperialism but a language of modernity and elitism (Hasanova, 2010:1). Hasanova (2010) examined 97 shop signs scattered in five districts in Bukhara, Uzbekistan. The number of shop signs in English (55.6%) is more important than those in native languages: Uzbek(17.5%) and Russian(24.7%). One may find that this is unusual insofar as English in not even a second language in the country. According to the author, English language is abundantly used in shop signs because it is the most widely learned foreign language in Uzbekistan. It is worthy to mention that English language appear not only on signs of stores but also in front of bazaar covered stalls. The superiority of English language is displayed in terms of frequency and appearance. This is manifested in non-English writings that appear in small scripts across the awnings and marquees of the investigated shops. Besides, most Englis h names were written in Roman letters and not transliterated in Uzbek or Russian. Hasanova (2010) found out that the choice of language used in naming depends on the store type. Shops that basically sell electronics and computers were named in English language. Surprisingly enough, none of them was named in Uzbek. On signs of Internet cafà ©s, the dominant language was English (62.5%), followed by Russian, than Uzbek (12.5%). Most English names were either compound nouns or meaningful words. On the other hand, Uzbek names either were proper names or simply indicated the type of the shop. Dimova(2007) examined the use of English language in a larger sample: 346 shop signs in Veles, Macedonia. It is worthy to mention that the data corpus include brand names and window slogans. The results of her investigation showed that English is the most dominant foreign language in shop signs (36.9%). According to Schlick (2003), using English in business names is a tendency to Westernize Veles and other cities, like Ljubljana and Kranjarea, after the disintegration of the former Yugoslavia. This can be evidenced by the extensive presence of Western consumerism marked by the important presence of American brand names such as Coca Cola. The study also showed that bilingual English shop signs are more common than unilingual ones. Remarkably, none of the investigated shop signs feature words from English and other foreign language like Spanish or Italian. Dimova noted six patterns of use among English- Macedonian bilingual shop signs in the sample. One of these patterns is juxtaposing Macedonian names with brand names. Dimova focused on the subdivisions of business signs that were in English language. But, her study did not show how these English texts appear. It did not indicate whether Macedonian words are spelled in original, i.e. Roman Latin, or Cyrillic. Like the study of Hasanova (2010), it proved that Anglicization of shop signs depends on the type of business. English words and expressions appear in all signs of Internet cafà ©s. They are likely present in all signs of fashion and entertainment businesses. Hasanova (2010) also noted incorrect spelling of certain English words like cafà © which was written as caffee in almost all signs. McGregor (2003) examined 120 shop signs in central Tokyo. The findings of her research show that shop signs appear primarily in Japanese (43.3%) then in English. One-quarters of the investigated shops, especially womens clothing stores and hair salons, are named in only English language. This echoes the common belief that western Fashion is superior to Japanese one. English words are believed to ornament goods, namely clothing. They function as status-enhancing embellishment (McGregor, 2003: 21). Creativity is manifested in English-looking signs, called also made-in-Japan English signs. McGregor explains that those signs comprise loanwords from English language but with new meanings. Sometimes those words are meaningless. What is important is their visual charm (McGregor, 2003: 21). Thonus(1991) collected her business signage data from Yellow Pages telephone directories of seven Brazilian cities. She confined her investigation to the use of English in relation with Portuguese. The results show that only 10% of the investigated shop signs contain English terms. Hybridized business names are the most pervasive (56%). In these names, the generic element appears in Portuguese; and the specific element in English. Thonus noted that the spelling of 9 % of the investigated English naming in Porto Alegre is deviant in a way that it looks more Portuguese ,for example My-Deia instead of my dear (Thonus, 1991:72). There are cases that display the incorrect use of the genitive such as Silvascar (Thonus, 1991:72). Kashru (1992) distinguishes between a mistake and a deviation which is the result of the new un-English linguistic and cultural setting in which English language is used ( Kachru, 1992:62). He explains that The reincarnations were essentially caused by the new bili ngual (or multilingual) settings and by the new contexts in which English had to function (Kachru, 1992:6). But, among deviations characteristic is being systematic and not idiosyncratic (Kachru, 1992:62). According to Thonus, this deliberate spelling deviancy is simply perceived as an attention-getting device. Fused compounds and doublets consist of roughly 6% of the sample. They are mechanisms used in modernization (Dsouza, 1987:64, cited in Thonus, 1991). She noted confusion about word-order restrictions not only in English but also in their own language. For instance, a hotel is named Hotel Center Park instead of Center Park Hotel (Thonus, 1991:73). It is not clear whether the name-givers are attempting to adopt English nomenclature consciously, or merely to imitate English sounding words like the case in Japan. However, what is clear is that English terms in a business sign serve as a modern ring to the offered products in order to impress the passer-by. According to Thonus, En glish is used on shop signs to impress the Brazilian everyperson not the tourist (Thonus, 1991: 68). In the main, the aforementioned studies examined languages displayed on shop signs and their relative weight. English names are used in token of modernity and fashion (Dimova, 2007; Hasanova, 2010). They may be incomprehensible for some people, but attractive for the entire population (Hasanova, 2010). The English language depends on the type of the shop (Dimova, 2007; Hasanova, 2010). But, the name itself at times has no relation with the type of business. For example, SAPIX is an acronym formed from Science, Art, Philosophy, Identity, plus X despite the fact that science, art, and philosophy are not taught at cram schools in Japan (McGregor, 2003: 21). 2.4. Multilingualism in Shop Signs: The LL literature sheds light on multilingual practices in the written form. It reports that shop signs are increasingly multilingual worldwide. In urban space, written language mixing is examined in terms of types and functions. Recent studies of shop signs have documented a growing tendency to language mix in business naming (Shlick, 2003; McArthur, 2000). Apparently, one language is presumed to be not enough visible without the support of a foreign language, namely English. Apart from visibility, there is another function of language support especially when the local language and foreign language are used together. This combination makes it easier for the local community to understand the shop name (McGregor, 2003). This explanation is more valid for countries where the foreign language education is primarily given in translation. McArthur explains mixing languages on shop signs, apart from trendiness, as an attempt to revive the local language (Schlick, 2002). Multilingual signs contain real or coined words from two or more languages (Schlick, 2002:5). Certain messages are traditional and bland like Farmacia; while others are unusual and quirky such as Restaurant le bourjolais (McArthur, 2000:35). The stu dy McAthur(2000) focuses on the strength of macaronic usage in street and shop signs (McArthur, 2000:34). Such vigor is mainly due to two features: the creativity and the interplay (McAthur, 2000:41). Signs with macaronic tendencies are believed to be doubly eye-catching (Schlick, 2002:5). However, shop signs may lose their macaronic quality when translated. Besides, if they are naturalized into a language, they are no longer seen macaronic by native speakers (McArthur, 2000). Addison 1710 states that the great art in writing ads is finding out a proper method to catch the readers eye; without which a good thing may pass over unobserved'(as cited in Bassiouney, 2009:283). Alternating two or more languages on a shop sign seems to be a proper method to get the customers attention. This tendency is flourishing (McArthur, 2000:43). But, the degree of multilingualism differs from a city to another and from a country to another. For example, the study of McArthur (2000) shows that shop signs in Zurich are highly multilingual. The linguistic nature of Switzerland accounts for the great number of multilingual shop signs. Switzerland is known for being a multilingual country where English, French, German and Italian are in daily use. Japan, however, is different in terms of linguistic ecology. It has been known as one of the prototypes of monolingual society (Backhaus, 2007). This explains the predominance of Japanese language in business naming: Japanese is the la nguage used in 43.3% of unilingual business names. The research of McArthur (2000) is highly original in the conceptualization of the language of shop signs. The language of shop signs appears to be universal, whimsical, and translinguistic (McArthur, 2000:36). It is simply called interanto (McArthur, 2000:36). The opening element inter- refers to the internationalism and interplay of the language of shop signs. The suffix -anto , as in the artificial language Esperanto, adds an exotic meaning to the word it is attached to. The universality is depicted through the use of key international words like parking, restaurant, boutique, etc. Such words are no longer perceived foreign especially in urban environment. Whimsicality is the outcome of language mixing, and particularly when such mixing is unpredictable. It is often displayed in a sign that contains words from mother tongue and foreign language. Such a sign would mark trendiness and being rooted with ones soil at the same time (Schlick, 2002:5). A word is said to be translinguisti c when it has no precise canonical form or meaning. The translinguistic aspect is particularly manifested in bilingual and trilingual European shop names. Biona Reformhaus, a healthy food store in Zurich, is one of the hybrid constructions (McArthur, 2000:35). It includes Greek (bio- and -na), French (reform-), and German (haus). Language mixing can be at the level of lexicon, syntax or script. McArthur states that hybridization is a phenomenon happening on top of an ancient inclination to hybridize (McArthur, 2000: 35). Ancient hybridization actually refers to word adaptation. Hybridization comprises all cases of clipping, tacking, deviant spelling, and fused compounds. For example, sole in Studio Sole refers to the French word Soleil. The spelling is modified in order to match the phonetic reading of its Japanese counterparts, so-ray (McGregor, 2003:22). Besides, Language mixing can be at the word-order level. For example, the STEAK HOUSE POLAIRE sign in the study of McGregor comprises not only a French adjective: POLAIRE, but also French word-order (McGregor, 2003:22). However, it is worth to mention that a linguist may be often trapped in possibilities. In the aforementioned case, McGregor states that the context can be also Japanese. Transliteration is another type of language mixing. Backhaus (2007) con tends that a transliterated or translated text on a shop sign is designed for people with foreign backgrounds. Transliterated shop signs are considered clever names in Japan as they often acquire double meaning (McGregor, 2003:19). This accounts for the significant number of transliterated Japanese business names to Roman letters. The name manpuku, for example, means Im full and happiness. Transliteration is also depicted from Roman letters to Japanese script. The American giant McDonalds appear in Katakana. Shop owners in other countries avoid the transliteration to the local language script. For example, Uzbek shop owners avoid the transliteration of shop names to Uzbek or Russian script (Hasanova, 2010). In summary, the language of shop signs is universal, whimsical, and translinguistic. Multilingualism should be approached lexically, syntactically, and in terms of orthographically. It is very interesting to study unusual and quirky texts. 2.5. Methodological difficulties: The investigation of shop signs seems easy. The scholar would stroll along two or more streets and collect names of businesses, and analyze them afterwards. But, many methodological hurdles should be considered and dealt with first. To begin with, the unit of analysis can be a problem. The definition of a shop sign is controversial. Some scholars consider window-filling slogans part of shop signs (McArthur, 2000; Schlick, 2002, Dimova, 2007). Others exclude the names of internationally known products from the analysis of shop signs such as Coca Cola, Kodak, Fujifilm, etc. (Hasanova, 2010; Stewart and Fawcett, 2004). However, if brand names are eliminated from the data corpus, the linguistic impact of trademarks on individuals and groups would be denied. The overall understanding of shop signs would be then affected. Besides, when the term shop sign varies in scope from one study to another, the comparison between those surveys becomes impossible. Besides, the taxonomy of shop signs is difficult. Business names do not always fall into neat categories because of the word formation. For instance, there are true English loanwords and quasi-English words which are usually the result of back clipping (Gorach, 1989:303, cited in Thonus, 1991). Words pertaining to the second type are called so as they do not conform to the English norms. Adoption and adaptation process impedes an easy classification of shop signs. The term glass, a shop name in Sweden introduced in the survey of McArthur (2000:38), illustrates this ambiguity. One may think that it is an English word; while it is rather an adapted form of French glace. Ateljà © is another translinguistic word; and it is a Swedish adaptation of French atelier (McArthur, 2000:38). The ado in this case is whether or not to classify the adapted word if recognized in the class of etymon, i.e. the language of origin. McArthur (2000) suggests that an adapted cognate is naturalized into a di fferent language; and accordingly it must not be attributed to the language of origin. So, glass and Ateljà © are Swedish; they belong to German and not to French language. Besides, certain terms, such as restaurant and cafà ©, have become international and are no longer seen foreign (Schlick, 2002). So, to attribute cafà © or bar to English language can be also discussed as these words have the same form and the same pronunciation in a number of languages (Stewart and Fawcett, 2004). Furthermore, methodological decisions seem to heavily depend on the investigators perspective. In most LL research, the sites of investigation are chosen in central cities because they are the busiest streets or squares according to the scholar. Dimova (2007), for example, opted for a large city situated in central Macedonia. Others, like McArthur (2000), chose the more touristy streets in the city (McArthur, 2000:33). Besides, most studies of shop signs are based on quantitative approach. The perplexing question is whether the selected streets are representative of the whole city. Besides, some scholars tend to include all businesses they encounter; while others like Dimova (2007) limit their counting to only one sign per business. In conclusion, the study of texts on shop signs is difficult because different languages have the same form and pronunciation of certain words. Besides, the representativeness of investigated shop signs can be questioned because the site selection and the sample size depend on the investigators perspective. Moreover, the comparison between certain studies becomes impossible because the unit of analysis differs in scope from one survey to another. 2.6. Language attitude: Language attitude was introduced by the Canadian social psychologist Wallace Lambert. It started to intrigue the sociolinguists only in 1970s. Since then, many sociolinguists have been studying the language attitude that communities share. The mainstream of the studies; whereas, is geared towards attitudes towards speech styles. LL research provides an insight into the actual use of languages in environmental print. But, it does not indicate how these languages are perceived by the local community. The investigation of language attitude would help to produce a more complete picture of multilingualism in the city of Tunis. The present study will not be confined to the mere listing and enumeration of languages. The language used on shop signs is a standing point for a comprehensive understanding of linguistic situation in the city of Tunis. Gorter (2007) ascertains that language used in open environment affects language perception. He maintains that LL has some bearing on peoples perception and attitude about language, influences the use of language in society. He states that [t]he linguistic landscape has an added value because of the impact it can have on the people who see the signs (Gorter, 2007:24). So, the investigation of language attitude of the young expected readers of shop signs would be significant ly relevant to the study of language choice in a multilingual society. It would determine whether there is a nexus between linguistic choice of the shop owner and linguistic preference of young customers in Tunis. It would also examine whether there is a significant effect of visible signage in public space on language beliefs among the young readers (Coulmas, 2009: 28). In other words, it would clarify whether seeing abundant use of foreign terms in public space changes the customers language attitude favorably. The visibility of these scripts on shop marquees in great number must have some bearing on the individuals language attitude. This stems from the belief that Language has a powerful influence over people and their behavior. In a nutshell, the investigation of language attitude would foremost give a more comprehensive insight into the multilingual situation within the territory of Tunis. Baker (1992) states that attitude can be either instrumental or integrative or both. An instrumental language attitude is characterized by a desire to acquire or learn a particular language in order to fulfill material needs. An integrative attitude, on the other hand, reflects a desire to be identified as a member of the culture and community related to the language. According to Baker (1992), the language attitude is a construct of three components: cognition, feelings and readiness for action (Baker, 1992: 13). The cognitive component is made up of the beliefs and opinions about an object. The second component clearly refers to the emotions that the individual feels about that object. The behavioral component refers to ones actions or behavioral intentions towards the object. Questionnaires are generally used to explore one of the intricate and fascinating ways in which language can influence the individuals everyday thoughts, feelings and behavior. This is illustrated in the stat ement of Al-Saidat Emad (2009): An attitude is individual, but it has origins in collective behaviour. In the present study, it is hypothesized that the visibility of English language in streets develops positive attitudes towards English. When language becomes part of the individuals experience, one would embrace it to his/her linguistic repertoire. In conclusion, individual language attitude is a psychological construct that affects the reality of language for the whole society. Its investigation would help to understand the language growth, restoration or destruction. Methodology 3.1. Research questions: Q1: What is the linguistic classification of shop signs in Tunis? Q2 : Are unilingual signs more pervasive than multilingual ones? Q3: What is the most prominent language of store signs in Tunis? Q4: Is English the most attractive language in Tunisian shop signs? 3.2. Research hypotheses: H1: Shop signs in city center of Tunis can be divided into unilingual, bilingual and multilingual signs. H2: Shop owners prefer to mix two or more languages than to use a single language. H3: French is the most frequent language, then English, then Tunisian Arabic in business naming. H4: English is the most attractive language in Tunisian shop signs. Linguistic data: will be captured by a digital camera from two central shopping streets in Tunis City: Habib Bourguiba Avenue and Paris Street. More than three shopping centers happen to be situated in the survey area. Accordingly, the present study will compile a large electronic corpus of signs.  All signs of private businesses will be analyzed except those that display brand names. The classification will be according to the language used and the dominant language in each sign. Attitudinal data: will be collected from Tunisian informants through a questionnaire designed to investigate their attitudes towards the languages seen on shop signs: Tunisian Arabic, French and English. The investigation of language attitude can be at all the linguistic levels: accent, grammar, pronunciation, spelling, etc (Garrett: 2010). The present study will tackle how people perceive languages used on shop signs in terms of words and spelling. The research instrument is a questionnaire. The sample: will consist of pupils and students selected in the survey area. This study is interested in the language perception of youth. So, the age of the respondents will range from 15 to 25 years old. The selection will be based on convenience sampling. The questionnaire: comprises two parts. The first section consists of ten items that examine how young people perceive the languages used on shop signs in general. The measurement is five-point Likert Scale. The second part consists of multiple choice questions. The choices are real shop names that are seen in the survey area. This section is an evaluation of the responses given in the first part of the questionnaire. It examines how the informants perceive words from Tunisian Arabic, French and English in terms of likes and dislikes.