Thursday, January 30, 2020

Importance of Learning Asian Languages Essay Example for Free

Importance of Learning Asian Languages Essay If I asked an English speaker, â€Å"Hello, how are you?†, the answer almost invariably will be â€Å"I’m fine, thank you†. This brief dialogue itself establishes a relationship between the two people. It not only stands proof of the two individuals’ ability to speak English but also their collective ability to converse in a common language. From the very beginning a certain level of trust is created as both persons can comprehend what the other is saying and thus, within the limitation of his or her expression, know what the person is thinking. With this also comes fluency in the conversation and in the vocalization of ones thoughts. Not only does this make the interaction faster, it also allows both persons to speak their mind freely and without much hesitation. Now instead, think of a French speaker asking â€Å"Commo à §ava?†, his translator translating, â€Å" How are you?†, the English speaker answering, â€Å"I’m fine, thank you† and the translator translating back, â€Å"Je suis bien, merci†. Quite evidently, the conversation becomes longer and quite tedious. But beyond that, the two individuals also feel a disconnect, as neither of them know for sure what the other is saying. The existence of the middleman disrupts the trust that would otherwise be established in the relationship. Also, both individuals hesitate and think twice before saying anything, pondering its interpretation in the other’s language. The purpose of the above examples is to show the benefit of conversing in a common language. If there is such a radical difference in communicating so briefly, the differences in longer and more complex conversations will be drastic. A common language gives the individual more access, establishes trust and therefore gives the individuals power. Throughout history we have witnessed expansion of various empires and in the process interaction of societies speaking different languages. Examples can be taken from the invasions of Indian kingdoms by the British Empire, British colonization of Australia or from the forceful inhabitation of Native American lands by the European immigrants while USA was being founded. The pattern in all these has been the same. The invaders start from trade. Through this they learn about the native people’s society and culture. Language is an inevitable need of trade and so the foreign traders learn the local language and the natives learn the tradersà ¢â‚¬â„¢. Slowly this gives the invaders access to the local community and gradually colonization takes place. Thus, we see how language gives power. Even in the current scenario, things have not changed a lot. Although the purpose of knowing a foreign language may not be to take over another country, language still gives the individual who speaks it an immense amount of power. It is so in all aspects of the word, the more people you can communicate with, the more are your chances to succeed. This power is exactly what the Australian Prime Minister Julia Gillard wants the citizens of Australia to have. Asia is progressing rapidly, but why would Australians knowing Asian languages â€Å"power Australia into the world’s top 10 wealthiest nations by 2025†? This is because as Asian countries progress and become global leaders, due to their economic and populous advantage, a large part of the world’s business will be conducted with or through them. India and China consist of 5/14th of the world’s population and this population spreads around the globe, knowing Mandarin or Hindi will give the speaker a great tactical advantage in an increasingly competitive world. But you may ask that if a common language is the only thing attracting Australia to have its citizens learn languages like Hindi and Mandarin, what’s wrong with their native English itself? The answer to this has two sides. The first is that English is becoming an increasingly global language and in the coming days, everyone who will do business with the Asians will almost definitely know English. In such cases, having a common language will not be enough. Knowing their native language and establishing an intimate relationship is what will give the language speakers an edge over the others. The other side is that as evidently seen today, a large percent of the Indian population speaks English and in terms of the people who do business, all of them speak English. But in the case of the rest of eastern Asia, few people, even in the corporate world speak fluent English. These aren’t baseless claims. There are various reasons behind this phenomenon such as the British rule over India for over 200 years, the mostly secondary sector development of countries like China and Japan and India’s global dependence for its services export. Since the beginning of British rule in India, many Indians have been learning English to facilitate themselves to get better jobs in the British government. Even after independence, English remained deeply incorporated in the Indian education system. Thus, English was never introduced to Indians as a global language learnt to facilitate communication as is being done now in various countries. It was imposed on on Indians as a necessity to survive in the British common wealth. This is why even the Indian lower middle class knows a moderately good level of English. Also, as India has developed, its tertiary sector has developed tremendously, specifically in the field of Information and Technology. The blooming IT industry far outmatches the demand for IT services in India and therefore there is a need to outsource these services. Thus, interaction of the average Indian with the outside world has increased and so has his need to speak English. As opposed to this, countries like China and Japan have seen the most development in the secondary sector. With the highest population and cheap labour, China has become the manufacturing hub of the world. But this surge in the manufacturing sector has resulted in only the entrepreneurs of these countries being in communication with the rest of the world. Their laborers, with no need to communicate with people outside the country, have found no need to learn English. As these Asian superpowers rise, the existing world leaders relatively decline in their economic and political status. With this in mind and considering that the whole of Europe barely amounts to half the population of China, learning learning Asian languages will be much more advantageous that learning European languages except for specific purposes. One could argue that some European languages like Spanish and French could be used in communication in earlier Spanish and French territories like South America and Quebec but this wouldn’t provide any advantage considering the economic and populous strength of Asian countries. Although all the pros favor learning Asian languages, it isn’t such an easy task, especially for a country that has been under British rule and speaks English that has a completely different script than any of the Asian languages. In this aspect it would be easier for students in Australia to learn European languages, as the script is the same as English. Another factor affecting the foreign language Australians would prefer to learn is their ancestry. Most of the Australian population consists of European immigrants who moved to Australia during the British rule. Many of these immigrants now in the 4th or 5th generation after the migration see a loss of culture in the generation following them and therefore would prefer that their children learn their mother tongue and be well rooted in their origins. Although a valid argument, people need to make a conscious choice between the past and the future. Learning their original European languages may give them a better taste of their own culture but by doing that, they are possibly depriving themselves the chance of a better future. Even the aspect of education is quite debatable. It is a well-known scientific fact that as you grow older, your ability to learn different languages decreases. The language learning agility during childhood allows children to master various languages irrespective of the differences between them. I myself have learnt English, French and Spanish, all having the same script while also knowing Hindi and Gujarati, both of which follow a different script than that of European languages. There are people out there who know various languages from many scripts and you don’t need to be a linguist to learn them, you just need to be a kid! This unconventional tactic to teach Australian citizens Asian languages could prove to be a great advantage to learners in this Asian century and could facilitate Australia to make it one of the ‘top 10 most wealthiest countries by 2025’ which, as stated by Julia Gillard, the Australian Prime Minister, is the primary goal of this initiative. To materialize this goal will take a lot of effort and will put a great toll on Australia’s education budget. If achieved though, Australia won’t be far behind the Asian giants in the coming global race.

Wednesday, January 22, 2020

Censorship in Fahrenheit 451 :: Fahrenheit 451 Essays

Censorship in Fahrenheit 451 Fahrenheit 451 begins on the East Coast, IN LARGE AMERICAN CITY OF THE FUTURE. The futuristic world described here is chilling, a future where every type of book, save inexpensive comics, are burned by "firemen." One such fireman is Guy Montag, who is tall and dark-haired like most firemen. One thing sets him apart from his colleagues, though he secretly loves books. One night while Montag is walking home from a day's work, he meets a young, bright girl named Clarisse McClellan. She is idealistic and hates the social structure of the times. She says that firemen once put out fires started accidentally instead of starting them. Montag thinks this to be nonsense, for the Chief told him firemen have always been fire-starters. Clarisse goes on to tell him about her uncle, who remembers the past and has a sharp intellect. She tells Montag that her family stays up all night talking about a variety of different subjects. He finds this to be extremely odd. Why would anyone want to stay up and talk? Montag decides that Clarisse is eccentric because hardly anyone except for firemen walk down the street at any time. He goes home to his wife Mildred, a woman who has very little to do except to take part in interactive TV shows. She has three walls of the living room equipped with such walls. She thinks that a fourth wall would be great, while Montag refuses because he thinks it is useless and expensive. The next day, Montag finds Clarisse waiting at the bus stop. He asks her if she goes to school. She says she does NOT, because she HAS been labeled anti-social by her teachers. They SPOKE for a while, and he eventually goes to work. When he gets to work, an alarm is sounded, so the two firemen go to destroy the house of books. Before they burn the house down, Montag takes two books. When the owner of the house refuses to leave, a fireman burns her along with the house and its books. Montag feels sorry for the old lady, and he becomes depressed. The next day he calls in sick. Captain Beatty, comes by and talks to him. Montag is lying in bed with a book behind his pillow.

Monday, January 13, 2020

Lady Macbeth Essay

Lady Macbeth: In the play â€Å"Macbeth† written by Shakespeare the character Lady Macbeth is duplicitous. â€Å"†¦look like th’innocent flower, But be the serpent under’t† (I, vi, 64-65). The snake and the flower was a reference towards Macbeth although it depicts Lady Macbeth as well. Since she is under the same curse as Macbeth, because she has the same name, she is equally affected by the witches as he is. He is captured into the prophecy of the witches and so is Lady Macbeth. She might look kind and loyal to the king but above that, she is masked with greed and ambition.Lady Macbeth’s duplicity is also shown through the black permitting from behind her body. This displays her real true self that is covered by the cracked, masked bewitched image on the top. This was created through the witch’s interpretation of fate. â€Å"†¦look into the seeds of time†¦Ã¢â‚¬  (I, iii, 56) Lady Macbeth is holding the bloody dagger to demo nstrate that it was because of her ambitious attitude â€Å"Leave all the rest to me† (I, v, 73) and confidence â€Å"We fail? But screw your courage to the sticking-place, And we’ll not fail. † (I, vii, 59- 61) that was the reason to Duncan’s death.Lady Macbeth was the one with the plans and motives; Macbeth was only the man who executed what his wife had told him to do like a puppet. That is why Lady Macbeth is holding the murder weapon because she the one who is ultimately responsible for the King’s death. Lady Macbeth is holding a bloody crown to her head. This is to symbolise how she (Like Macbeth) are king and queen but have a worthless throne. The gold in the crown (riches and wealth that come with being king/queen) show that they may have had more riches/wealth if they were pronounced the heirs other than through murder.The blood wiping out the gold is to show how since they killed Duncan, they are now no longer given riches or promised the throne forever. All of this shows to us how impulsive Lady Macbeth is. â€Å"what cannot you and I perform upon th’unguarded Duncan? † (I, vii, 69-70). She didn’t think of the consequences or the results of her actions. Of how their sacrifice will be futile until they have a son to claim and secure their throne and line of kings. Lady Macbeth’s green clothing is to show her desire in getting to a higher position in the Great Chain of Being.First it is trying to become a man â€Å"Come, you spirits that tend on mortal thoughts, unsex me her†¦Ã¢â‚¬  (I, v, 39-40). Her greed then is what took her above and beyond to killing the king and reaching his high and grand status. â€Å"†¦our hostess keeps her state†¦Ã¢â‚¬  (III, iv, 5). Lady Macbeth has a letter hanging from her body. This is to show how she is literate. â€Å" they met me in the day of success†¦Ã¢â‚¬  (I, v, 1-13). During this era, women were thought to be lower than men and were not supposed to be educated. However, the first time Lady Macbeth was introduced was through her reading a letter.It also reveals to us that she is ahead of her time. She is quite distinctive compared to other typical women during that era. Another reason why she is ahead of her time is because she finds herself to be on par with her husband. It’s showing us a more dominant side to her where she’s elevated herself to his status. In addition to herself, Macbeth also finds her to be an equal to him. â€Å"This have I thought good to deliver thee, my dearest partner of greatness† (I, v, 9-10). Lady Macbeth is well-dressed in rich clothes to show that she is well-respected. An example of this is through King Duncan â€Å"See, see, our honour’d hostess. (I, vi, 11). She is thought to be worthy in every aspect and is therefore fit for clothes for a queen. Yet the clothes seem too big for her. Lady Macbeth is in a position of status that she does not f it to be in. Also, the reason why her clothes are too big for her is because she has belittled herself so much in the act of killing the King that any level of the Great Chain of Being would be too high in moral ground for her. (The size of clothes would all be too big for her). Her red hair is to symbolise how she is unappreciative and unaccepting towards her husband.She is always trying to change him â€Å"yet do I fear they nature, it is too full o’th’milk of human kindness†¦Ã¢â‚¬  (I, v, 15-16) Lady Macbeth doesn’t see him as a man and is always pointing that out to him. She is bullying him around because she needs him to achieve her desires and goals in life. â€Å"Are you a man? † (III, iv, 58) Lady Macbeth has a very guilty conscious. It is symbolised through one of her eyes. It’s to show how Lady Macbeth feels it is alright to do any evil deed as long as it is veiled by the cover of darkness and she doesn’t need to see it hers elf. Come, thick night, and pall thee in the dunnest smoke of hell, that my keen knife see not the wound it makes, nor heaven peep through the blanket of the dark to cry, ‘Hold, hold. ’ (I, v, 49-53) Another way to look at it is by saying that she feels it’s alright to commit a deed with her hands without letting her eyes (conscious) see it. This shows she has strong faith in fate and God because she doesn’t want to be held accountable for her actions. (Predestined) Lady Macbeth isn’t smiling because she is insecure. She is alarmed and nervous after killing the king.Even the slightest of sounds make her go abrupt. â€Å"Hark, peace! It was the owl that shriek’d†¦Ã¢â‚¬  (II, ii, 3) She isn’t at peace and she isn’t satisfied by her actions. Still in shock during and after the murder, Lady Macbeth is troubled and unable to remain contempt. Lady Macbeth has an unusual personality. She is two-faced, ambitious, confident, impul sive, greedy, literate, distinctive, dominant, well-respected, unappreciative, unaccepting, conscious, and insecure. She is a lady who has a rare combination of traits that together make up her villainous character.

Sunday, January 5, 2020

American Fuel Supply Company - Free Essay Example

Sample details Pages: 7 Words: 2225 Downloads: 4 Date added: 2017/09/11 Category Advertising Essay Did you like this example? American Fuel Supply Company Inc. 1. A major focus of the lawsuit Chevron Chemical filed against Touche Ross was the auditing profession’s rules regarding the â€Å"subsequent discovery of facts existing at the date of the auditor’s report†. Those rules distinguish between situations in which a client cooperates with the auditor in making all necessary disclosures and situations involving uncooperative clients. Briefly summarize the differing responsibilities that auditors have in those two sets of circumstances. Answer: International Standard of Auditing (ISA) Section 560 Subsequent Events paragraph 15 defined that â€Å"Subsequent discovery of facts existing at the date of the auditor’s report† is where the condition when after the financial statements have been issued, the auditor becomes aware of a fact which existed at the date of the auditor’s report and which if known at that date, may have caused the auditor to modify the auditor’s report, the auditor should consider whether the financial statements need revision, should discuss the matter with management, and should take the action appropriate in the circumstances. Don’t waste time! Our writers will create an original "American Fuel Supply Company" essay for you Create order The subsequent discovery of facts requiring the recall or re-issuance of financial statements does not arise from business events occurring after the date of auditor’s report. While a number of situations may apply, the most common situation is where the previously financial statements contain material misstatements due to either unintentional or intentional actions by management. When facts are encountered that may affect the auditor’s previously issued report, the auditor should consult with his/her attorney because legal implications may be involved and actions taken by the auditor may involve confidential client-auditor communications. The auditor should determine whether the facts are reliable and whether they existed at the date of the audit report. The auditor should discuss the matter with an appropriate level of management and request cooperation in investigating the potential misstatement. Messier, Jr. , W. , Glover, S. M. Prawitt, D. F. 2008) If the auditor determines that the previously issued financial statements are in error and the audit report is affected, he/she should request that the client issue an immediate revision to the financial statements and auditor’s report. The reasons for the revisions should be described in the footnotes to the revised financial statement. (Messier, Jr. , W. , Glover, S. M. Prawitt, D. F. 2008). ISA Section 560 paragraph 16 further explained the responsibilities of the auditors in the situation when a client cooperates with the auditor in making all necessary disclosures. It stated that when management revises the financial statements, the auditor would carry out the audit procedures necessary in the circumstances, would review the steps taken by management to ensure that anyone in receipt of the previously issued financial statements together with the auditor’s report thereon is informed of the situation and would issue a new report on the revised financial statements. ISA Section 560 paragraph 17 highlighted that the new auditor’s report should include an emphasis of a matter paragraph referring to a note to the financial statements that more extensively discusses the reason for the revision of the previously issued financial statements and to the earlier report issued by the auditor. The new auditor’s report would be dated not earlier than the date of approval of the revised financial statements. If the client refuses to cooperate and make the necessary disclosures, the auditor should notify the board of directors and take the following steps, if possible: * Notify the client that the auditor’s report must no longer be associated with the financial statements * Notify any regulatory agencies having jurisdiction over the client that the auditor’s report can no longer be relied upon. * Notify each person known to the auditor to be relying on the financial statements. Notifying a regulatory agency such as the SEC is often the only practical way of providing appropriate disclosure. (Messier, Jr. , W. Glover, S. M. Prawitt, D. F. 2008) The opinion of the above author also supported by ISA Section 560 paragraphs 18. It stated that when management does not take the necessary steps to ensure that anyone in receipt of the previously issued financial statements together with the auditor’s report thereon is informed of the situation and does not revise the financia l statements in circumstances where the auditor believes they need to be revised, the auditor would notify those charged with governance of the entity that action will be taken by the auditor to prevent future reliance on the auditor’s report. The action taken will depend on the auditor’s legal rights and obligations and recommendations of the auditor’s lawyers. 2. Given your previous answer, do you believe that Touche Ross complied with the applicable professional standards after learning of the error in AFS’s 1985 financial statements? Explain. Answer: Based on the previous answer, I believed that Touche Ross did not comply with the applicable professional standards which are International Standard of Auditing (ISA) 560. When the personnel of Touche Ross discovered that the AFS’s 1985 financial statements contained a material misstatement, they attempted to persuade AFS to recall the company’s 1985 financial statements. But, unfortunately AFS officials declined to recall those financial statements. At last, AFS and Touch Ross come out with a compromise. This compromise permitted Touch Ross to only notify AFS’s sole secured creditor that the firm’s audit opinion on AFS’s 1985 financial statements had been withdrawn but could not notify AFS’s unsecured creditors included Chevron Chemical. The compromise that made by the Touche Ross with AFS have violated the ISA Section 560 paragraph 18. They should not only notify some of the AFS creditors. On the contrary, they should comply with the standard that required them to notify those charged with governance of the company or each person known to the auditor to be relying on the financial statement that action will be taken by the auditors to prevent future reliance on the auditor’s report. On top of that, Chevron Chemical Company is the largest suppliers of AFS and it will rely on the erroneous financial statement in deciding to continue extending credit to the company. So, the Touche Ross has the responsibility to inform Chevron Chemical Company of the material misstatement in the financial statement 1985. As a result, Chevron Chemical Company sued the Touche Ross and the court ruled that Touche Ross was negligent as a matter of law in failing to notify Chevron Chemical Company of the withdrawal of their opinion. . Do you agree with the assertion of AFS’s legal counsel that Touche Ross would have violated the profession’s client confidentiality rule by withdrawing its 1985 audit opinion and notifying all relevant third parties of the decision? Why or why not? Answer: No, I don’t agree with the assertion of AFS’s legal counsel that Touche Ross would have violated the profession’s client confidentiality rule by withdrawing its 1985 aud it opinion and notifying all relevant third parties of the decision. First of all, we look at the definition of confidentiality. By-laws (On Professional Ethics, Conduct and Practice) of Malaysian Institute of Accountants Section 100 Fundamental Principles and Conceptual Framework stated that a professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties. MIA By-laws Section 140 Confidentiality paragraph 0. 7 further explained about the concept of legal or professional right or duty to disclose the confidential information. It highlighted that the disclosure of the confidential information may be appropriate if there is a professional duty or right to disclose when not prohibited by law: * To comply with the quality assurance or practice review program of the Institute * To respond to an inquiry or investigation by the Institute’s Investigation Committee or Disciplinary Committee or any other regulatory body * To protect the professional interests of a professional accountant in legal proceedings * To comply with technical standards and ethics requirements As stated in the case of Fischer vs. Kletz, the responsibility to correct an audit report that was incorrect at the time of issuance is a legal as well as a professional obligation. (Cashell, J. D. , Fuerman, R. D. ) In my opinion, Touche Ross has the professional duty or right to withdraw their audit opinion and notify third parties of that their opinion had been withdrawn to comply with the requirements of the professional ethics and conduct. Interests of all parties including the third parties like Chevron Chemical Company will be harmed if Touche Ross does not disclose the material misstatement of AFS to the public. It is because the third parties will continue to rely on the erroneous financial statement to make their financial decisions such as extending credits or approving the loans to AFS. On top of that, if Touche Ross resisted disclosing, then there will be a legal obligation towards the Touche Ross on negligence in failing to notify the third parties of the withdrawal of their opinion. I would like to support my opinion with a case. The case Fund of Funds Ltd vs. Arthur Andersen Co is an example of a case where the CPA was deemed to have had a duty to disclose. Arthur Andersen Co (AA) was the auditor for two clients, Fund of Funds Ltd (FF) and King Resources Corp. (KRC). KRC developed natural resource properties and agreed to be the sole vendor of such properties to FF at prices no higher than those charged KRS’s industrial clients. AA learned the agreement was not being met but failed to inform FF. The court ruled AA should have disclosed this fact to FF because 1) they had knowledge of the overcharges, 2) they knew of the terms of the agreement that was being violated and 3) the language of their engagement letter produced a contractual obligation to reveal such information. (Cashell, J. D. , Fuerman, R. D. ) This case proved that auditors got the obligation to disclose fraud or any misstatement to the outsiders. 4. Suppose that Touche Ross had resigned as AFS’s auditor following the completion of the 1985 audit but prior to the discovery of the error in the 1985 financial statements. What responsibility, if any, would Touche Ross have had when it learned of the error in AFS’s 1985 financial statements? Answer: According to the AU section 9561 Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report: Auditing Interpretations of Section 561, it required that the auditor to undertake to determine whether the information is reliable and whether the facts existed at the date of his report. This undertaking must be performed even when the auditor has resigned or been discharged. Hence, when Touche Ross had learned of the error in AFS’s 1985 financial statements, it still has its own responsibility to investigate its reliability and whether it existed at the date of the report although it had resigned as AFS’s auditor following the completion of the 1985 audit. If the investigation finds the financial statements or report would have been affected by the error if known earlier and it is believed there are persons urrently relying or likely to rely on the financial statements who would attach importance to the information, the auditor who have resigned should also advise the client to make appropriate disclosure of the newly discovered facts. The responsibilities of the resigned auditors in the situations in which a client cooperates with the auditors in making all necessary disclosures and situations involving uncooperative clients are totally the same with the continuing auditor. As stated in the case Fischer vs. Kletz, Peat, Marwick, Mitchell Co. (PMM) had reported on financial statements it later discovered were incorrect at the time they were issued. PMM argued their duty ended once the audit report was issued. A key factor in the court’s denial of PMM’s motion to dismiss the claim was the representations were false at the time of issuance. (Cashell, J. D. , Fuerman, R. D. ) Back to the AFS case, if the Touche Ross had resigned as an auditor for AFS, it still had the responsibilities to correct previously issued information. It is because the error happened in AFS’s 1985 financial statement which Touche Ross was fully in charged in auditing the financial statement in that particular year. In addition, Touche Ross who had resigned as an auditor of AFS should inform the successor auditor of AFS of the material misstatement so that the successor will aware of the issue and might carry out extensive audit procedures by collecting more audit evidence in the current year audit to avoid the same issue happened in the current year. References Messier, Jr. , W. , Glover, S. M. Prawitt, D. F. (2008). Auditing Assurance Services: A Systematic Approach. New York: McGraw-Hill/Irwin Arens, A. A. , Elder, R. J. , Beasley, M. S. , Amran, N. A. , Fadzil, F. H. , Muhammad Yusof, N. Z. , et al. (2008). Auditing and Assurance Services in Malaysia: An Integrated Approach (Second Edition). Selangor: Prentice Hall Cashell, J. D. Fuerman, R. D. (n. d), Auditing: The CPA’s Responsibility for Client Information. The CPA Journal. Retrieved October 12, 2009 from https://www. nysscpa. org/cpajournal/1995/SEP95/aud0995. htm International Federation of Accountants (2008). Handbook of International Auditing,