Linguistics and Language Essay Example for Free

Linguistics and Language Essay The term dialect (from the ancient Greek word dialektos, discourse, from dia, through + lego, I speak) is used in two distinct ways, even by linguists. One usage refers to a variety of a language that is a characteristic of a particular group of the languages speakers. The term is applied most often to regional speech patterns, but a dialect may also be defined by other factors, such as social class. [2] A dialect that is associated with a particular social class can be termed a sociolect, a dialect that is associated with a particular ethnic group can be termed as ethnolect, and a regional dialect may be termed a regiolect or topolect. The other usage refers to a language that is socially subordinate to a regional or national standard language, often historically cognate to the standard, but not a variety of it or in any other sense derived from it. Dialect: This is a complex and often misunderstood concept. For linguists, a dialect is the collection of attributes (phonetic, phonological, syntactic, morphological, and semantic) that make one group of speakers noticeably different from another group of speakers of the same language. COMMON SOURCES OF MISUNDERSTANDING: 1) DIALECT is NOT a negative term for linguists. . Often times, for example, we hear people refer to non-standard varieties of English as dialects, usually to say something bad about the non-standard variety (and thus about the people who speak it). This happened quite a bit during last years ebonics controversy. But, the term dialect refers to ANY variety of a language. Thus, by definition, we all speak a dialect of our native language. 2) DIALECT is NOT synonymous with accent. Accent is only a part of dialectal variation. Non-linguists often think accents define a dialect (or that accents alone identify people as non-native or foreign language speakers). Also, non-linguists tend to think that its always the other people that have an accent. So, what is accent? 3) ACCENT: This term refers to phonological variation, i. e.variation in pronunciation Thus, if we talk about a Southern Accent; were talking about a generalized property of English pronunciation in the Southern part of the US. But, Southern dialects have more than particular phonological properties. Accent is thus about pronunciation, while dialect is a broader term encompassing syntactic, morphological, and semantic properties as well. A final note on accent. WE ALL HAVE ONE! There is no such thing as a person who speaks without an accent. This is not an exercise in political correctness, by the way. It is a fact. In sum, a dialect is a particular variety of a language, and we all have a dialect. Accent refers to the phonology of a given dialect. Since we all have a dialect, we all have an accent. Idiolect: Another term that we must be familiar with is idiolect. Whats an idiolect? you ask, on the edge of your seat. An idiolect is simply the technical term we use to refer to the variety of language spoken by each individual speaker of the language. Just as there is variation among groups of speakers of a language, there is variation from speaker to speaker. No two speakers of a language speak identically. Each speaks her or his own particular variety of that language. Each thus speaks her or his own idiolect. Role of Dialect: Language says a lot about our identity. Americans, Australians, New Zealanders and South Africans all speak differently. When we meet somebody from a different part of the country, they may use different words, sounds or grammatical structures. A dialect is a variety of language that is characteristic of a certain area. For instance, in the Northern Cape, people refer to older people as grootmense and paper as pampier whereas in Pretoria they are called oumense and papier. If you hear colored people from Cape Town speaking Afrikaans, they sound different to Afrikaans spoken elsewhere. People from Natal speak English in different ways to people from Johannesburg etc. So often, the way we speak says a lot about where we are from, who we are and what we care about. So studying dialects is one way of validating peoples identities and ways of life. Characteristics of Dialect: There are ten characteristics of dialect. 1. Dialect can be identified by variation of grammar. 2. Dialect can be identified by variation of vocabulary. 3. Dialect can be identified by variation of prosody. 4. Dialect can be identified by variation of sentence structure. 5. Dialect can be identified by variation of figures of speech. 6. Variance of parent language by social class of speakers. 7. Variance of parent language by region inhabited by speakers. 8. Likely will not have its own written literature. 9. Likely speakers will not have state or nation of their own. 10. Likely region-specific for speakers. Difference between Dialect and Register: To describe differences we have to first understand these two terms separately. What is Dialect? A regional or social variety of a language distinguished by pronunciation, grammar, or vocabulary, especially a variety of speech differing from the standard literary language or speech pattern of the culture in which it exists: Cockney is a dialect of English. What is Register? In linguistics, a register is a variety of a language used for a particular purpose or in a particular social setting. For example, when speaking in a formal setting, an English speaker may be more likely to adhere more closely to prescribed grammar, pronounce words ending in -ing with a velar nasal instead of an alveolar nasal (e.g. walking, not walkin'), choose more formal words (e. g. father vs. dad, child vs. kid, etc. ), and refrain from using contractions such as aint, than when speaking in an informal setting. Now it is time to differentiate both terms. A dialect is a variety of language used by different speech communities, whereas register is a variety of language associated with peoples occupation. Register is to do with variation in language use connected with topic matter. Ones dialect shows who (or what) he/she is, while ones register shows what he/she is doing. Dialect is a special form of speaking belonging to a group. Register is a linguistic term used to describe changing how one talks based on the situation. 1. Dialect: a local variety of a language*, usually understood by speakers of other dialects of the same language, often without a standardized grammar or spelling, used mostly for non-formal purposes in a local community or among people coming from the same community but living in another community than that they came from. There is often no consensus if such a local language variety is a dialect or a language. The choice is usually taken on the basis of political or conventional criteria and never on linguistic ones. 2. A speech register: a way of speaking or writing including vocabulary, syntax and pronunciation (or spelling) chosen by individuals to express themselves depending on the circumstances they speak: high register (formal occasions like parliamentary speech, official documents, celebrations), low register (informal occasions, conversations among family or friends group). There are also many in-between registers and specialized occasions like religious services, sport events, and so on. An individual may choose his dialect as a speech register for informal occasions, and a standardized language of a larger social unit on formal occasions (often called diglossia). Register: In linguistics, one of many styles or varieties of language determined by such factors as social occasion, purpose, and audience, also called stylistic variation. More generally, register is used to indicate degrees of formality in language use. The different registers or language styles that we use are sometimes called codes. According to a linguist Robert MacNeil (1989) the example of Register is; It fascinates me how differently we all speak in different circumstances. We have levels of formality, as in our clothing. There are very formal occasions, often requiring written English: the job application or the letter to the editorthe dark-suit, serious-tie language, with everything pressed and the lint brushed off. There is our less formal out-in-the-world languagea more comfortable suit, but still respectable. There is language for close friends in the evenings, on weekendsblue-jeans-and-sweat-shirt language, when it’s good to get the tie off. There is family language, even more relaxed, full of grammatical short cuts, family slang, echoes of old jokes that have become intimate shorthandthe language of pajamas and uncombed hair. Finally, there is the language with no clothes on; the talk of couplesmurmurs, sighs, gruntslanguage at its least self-conscious, open, vulnerable, and primitive. Role of Register: Its chief importance is social. It signals the kind of interaction the speaker wants, or acceptance/no acceptance of the kind of interaction expected in any situation. For instance, level of formality is a major aspect of English register. Highly formal register can signal authority, disapproval, unfriendliness. Informal register can signal various things: genuine friendliness; a fake attempt to come across as friendly; or even deliberate disrespect if the other speaker expects formal register. Choice of register can also signal social class, in areas where this is still an issue. Higher classes tend to use a more formal register in ordinary conversation. Understanding the difference between register and grammar is important, as many speakers confuse the two: particularly in thinking that only formal register is correct grammar. This can lead to major errors of register: for instance, the highly formal It is I is only correct in the most formal register, and using it under any other circumstances will make a speaker sound a pompous idiot to most speakers. Characteristics/ Features of Register: 1) Language Styles Every native speaker is normally in command of several different language styles, sometimes called registers, which are varied according to the topic under discussion, the formality of the occasion, and the medium used (speech, writing, or sign). Adapting language to suit the topic is a fairly straightforward matter. Many activities have a specialized vocabulary. If you are playing a ball game, you need to know that zero is a duck in cricket, love in tennis, and nil in soccer. If you have a drink with friends in a pub, you need to know greetings such as: Cheers! Heres to your good health! Other types of variation are less clear-cut. The same person might utter any of the following three sentences, depending on the circumstances: I should be grateful if you would make less noise. Please be quiet. Shut up! Here the utterances range from a high or formal style, down to a low or informal oneand the choice of a high or low style is partly a matter of politeness. (Jean Aitcheson, Teach You Linguistics. Hodder, 2003) 2) Participants in an Exchange Like variation in our manner of dress, stylistic variations in language cannot be judged as appropriate or not without reference to the participants in the interchange (i. e. , speaker and listener or reader and writer). For example, you would not speak to a 5-year-old child, an intimate friend, and a professor using the same style of speech. Using the term eleemosynary charitable would probably be inappropriate for the child and the friend, while using number one urinate would probably be inappropriate for the friend and the professor. (Frank Parker and Kathryn Riley, Linguistics for Non-Linguists, 3rd ed. Ellyn Bacon, 1999) 3) Register Features Register features are core lexical and grammatical characteristics found to some extent in almost all texts and registers. . . . Any linguistic feature having a functional or conventional association can be distributed in a way that distinguishes among registers. Such features come from many linguistic classes, including: phonological features (pauses, intonation patterns), tense and aspect markers, pronouns and pro-verbs, questions, nominal forms (nouns, nominalizations, gerunds), passive constructions, dependent clauses (complement clauses, relative clauses, adverbial subordination), prepositional phrases, adjectives, adverbs, measures of lexical specificity (once-occurring words, type-token ratio), lexical classes (hedges, emphatics, discourse particles, stance markers), modals, specialized verb classes (speech act verbs, mental process verbs), reduced forms (contractions, that-deletions), co-ordination, negation, and grammatical devices for structuring information (clefts, extra position). A comprehensive linguistic analysis of a register requires consideration of a representative selection of linguistic features. Analyses of these register features are necessarily quantitative, because the associated register distinctions are based on differences in the relative distribution of linguistic features. (Douglas Biber Dimensions of Register Variation: A Cross-Linguistic Comparison. Cambridge University Press, 1995) Sociolinguistics: (Wikipedia) â€Å"Sociolinguistics is the descriptive study of the effect of any and all aspects of society, including cultural norms, expectations, and context, on the way language is used, and the effects of language use on society. Sociolinguistics differs from sociology of language in that the focus of sociolinguistics is the effect of the society on the language, while the sociology of language focuses on languages effect on the society. Sociolinguistics overlaps to a considerable degree with pragmatics. It is historically closely related to linguistic anthropology and the distinction between the two fields has even been questioned recently. It also studies how language varieties differ between groups separated by certain social variables, e. g. , ethnicity, religion, status, gender, level of education, age, etc. , and how creation and adherence to these rules is used to categorize individuals in social or socioeconomic classes. As the usage of a language varies from place to place; language usage also varies among social classes, and it is these sociolect that sociolinguistics studies. † Sociolinguistics is the study of how language serves and is shaped by the social nature of human beings. In its broadest conception, sociolinguistics analyzes the many and diverse ways in which language and society entwine. This vast field of inquiry requires and combines insights from a number of disciplines, including linguistics, sociology, psychology and anthropology. Sociolinguistics examines the interplay of language and society, with language as the starting point. Variation is the key concept, applied to language itself and to its use. The basic premise of sociolinguistics is that language is variable and changing. As a result, language is not homogeneous — not for the individual user and not within or among groups of speakers who use the same language. By studying written records, sociolinguists also examine how language and society have interacted in the past. For example, they have tabulated the frequency of the singular pronoun thou and its replacement you in dated hand-written or printed documents and correlated changes in frequency with changes in class structure in 16th and 17th century England. This is historical sociolinguistics: the study of relationship between changes in society and changes in language over a period of time. Branches of sociolinguistics: Sociolinguistics can be defined broadly or narrowly Broad: branch of linguistics studying those properties of language which require reference to social, including contextual, factors in their explanation Narrow: seeks to explain patterned co-variation of language and society; seeks rules to account for that variation. Some traditions of sociolinguistic investigation: 1) Linguistic variation: (sociolinguistics proper): focuses on the linguistic variable that correlates with social differences. Unit of study is language itself considered a part of linguistics. 2) Ethnography of speaking: emphasis on various aspects of context that are involved in differing interpretations of language use. Unit of analysis is not language itself but rather the users of language: the speech community generally considered part of sociology or anthropology. 3) Language planning (also applied sociolinguistics, sociology of language): emphasis on practical aspects of this study. Much about language contact issues and language use in education.

Special Education and Inclusion Essay -- essays papers

Special Education and Inclusion Many people seem to look past how learning-disabled students would feel to be placed in a mainstream classroom which includes students without disabilities rather than go to class in a segregated/special education classroom with only other students who also have learning disabilities. There are many researches constantly going on studying the effects of inclusion in classrooms to see if learning-disabled students achieve better in mainstream classes. Students with learning disabilities feel better about themselves when they are included in classes with their peers who don’t have learning disabilities. Some terms regarding inclusion education should be clarified so that a person who is not knowledgeable about special education will have a better understanding. Inclusion and mainstreaming in class rooms can be switched around to mean the same thing. Essentially, these terms mean the process of putting students with special learning needs into â€Å"regular† classes with non-disabled peers. Resource classes, which used in a typical educational setting for learning disabled students, are classes that are for special needs students only. Just like inclusion and mainstreaming, learning disabled and special needs can be used interchangeably. Students with disabilities have educational rights under a special law called the Individuals with Disabilities Education Act (IDEA) which mandates that students with disabilities have a free and appropriate education (Curry School of Education, n/d). The law requires that special needs students should also be placed in the least restrictive environment (LRE) suitable for their needs(Curry School of Education, n/d). The LRE for some students is often the g... ...ed/resource classrooms and express their opinions on this matter. L., Peter and John (1994). Learning Disabilities. Retrieved April 24, 2003, from http://curry.edschool.virginia.edu States different legal requirements such as the IDEA and LRE laws, and percentages of learning-disabled students in mainstream classrooms. Meyer, Luanna (2001, March). International Journal of Disability, Development and Education. Vol.48, Issue 1. Studied different disabilities and inclusion classes. Wolfe, P., & Hall, T. (2003, March) Teaching Exceptional Children Vol. 35, Issue 4. Suggestions to teachers/parents that provides appropriate education for all children. (2001, November 5). Educational Issues Series. Retrieved April 25, 2003, from http://www.weac.org Definitions and laws for inclusion in education are mentioned here along with different court cases.

Ab221 Customer Service

Running head: On-Time Technology Products Complaint On-Time Technology Products Complaint Kaplan University AB221 Customer Service Tina Engle March 30, 2011 On-Time Technology Products Complaint On-Time Technology Products (OTTP) sells products related to time, and Mark MacGibson is the new President of OTTP. OTTP has seldom had any customer complaints because the companies top priority is customer service. Mary Graff, the supervisor for the Customer Service Representatives plans was to take OTTP to an innovative level of excellent customer service. Unfortunately, one day the President received a complaint in written from a disabled person, that has prompt his immediate attention. The complaint was in reference to the treatment given by a sales representative (Joanne) during the persons visit to the store. The complaint read, â€Å"Today I was at your store and wanted to purchase a new laptop computer. I never write companies when small incidents occur (relative to my disability of being in a wheelchair), but I feel that today’s behavior by your sales staff was over the top and warrants this letter. I chose to inform you, the President, so that others in my circumstance at your place of business will not be so offended. I felt very patronized when, after asking a question of your service/sales representative Joanne, she responded in an almost childlike voice – not once, but three times! Then she proceeded to lean on my wheelchair as she was demonstrating the laptop to me. I felt it would have been more appropriate for here to use a chair, but when I suggested she do so, she said, â€Å"Oh this will only take a minute or so† and then continued to lean over me for another five minutes! I am incensed enough to write this letter! By the way, after leaving your store I will purchase my laptop from another store within the hour. † After reading this person written complaint I have come to the conclusion that this complaint is legitimate because Joanne did not serve the disabled customer properly. Joanne’s communication with the customer was inappropriate because she spoke in a child like voice, and leaned on the customers’ wheel chair. Where in actuality, Joanne should have spoke to the customer in a normal tone voice (instead of a childlike voice), sat in a chair at eye level to the customer in the wheel chair (instead of leaning on the persons wheel chair), and continuing to lean on the customers wheel chair after the customer told her what they would prefer for her to do. In my opinion, the President Mr. MacGibson should call (if their telephone number is available), or communicate with this customer personally, and offer his sincere apology as well as compensation for what took place in their store. What I think Mr. MacGibson responds should is; â€Å"Hello Sir. /Mama, I am Mr. MacGibson the President of On-Time Technology Products and I would like to give you my sincere apology for what took place at our store during you visit. I would like to inform you that the mannerism Joanne showed during your visit is unacceptable, and was not the protocol of OTTP. To assure that this does not happen again I will personally make sure that all of our employees are well trained, and aware of the Americans with Disabilities Act. In closing, I would also like to offer you compensation for what took place at our establishment although you stated â€Å"you have purchased a laptop from another business. I would recommend that Mr. MacGibson put into play extensive training at OTTP with understanding disabled customers, customer behavior, and exceptional service, and that should assure to keep up OTTP’s reputation of seldom complaints. I say this because as a customer coming into an establishment they need to be understood, welcome, important, and comfortable with the sales representative. References The World of Customer Service, 2nd edition Pattie Gibson-Odgers (2008).

How to Conjugate the French Verb Dormir (to Sleep)

george washington carver Essay - 500 Words

nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;George Washington Carver nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;George Washington Carver was born during the civil war years on a Missouri farm near Diamond Grove, Newton Country in Marion, Township Missouri. Even Carver himself was uncertain of his own birth date. In early manhood he thought that he was born in the year of 1865. On other occasions Carver noted that his birth came â€Å"near the end of the civil war† or â€Å"just as freedom was declared â€Å". nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;Carver was a brilliant man who received a bachelors and a masters degree from Iowa Agriculture College. He became a teacher at Iowa Agricultural†¦show more content†¦The area were Carver grew up in Missouri was made nbsp;nbsp;nbsp;nbsp;nbsp; into a park. This park was the first designated national monument to an African American in the history of the United States. He was given an honorary doctorate from Simpson College in 1923. He was made a member of the royal society of arts in London, England. He received many awards for his great discoveries and products. His greatest award was the Spingarn metal in 1923, which is given away every year by the National Association for the Advancement of colored People. The Spingarn metal is awarded to the black person who has made the greatest contribution to the advancement of his race. Carver died of anemia at Tuskegee Institute on January 5, 1943 and was buried on campus next to Booker T. Washington. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;George Washington Carver always thought that his father was a slave who lived on a neighboring farm who was killed in a log-hauling accident shortly after George was born. Carver had a brother named Jim Carver. Bandits kidnapped their mother Mary Carver when George was fairly young. Susan and Moses Carver raised George from he was young. nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;George Washington Carver captured the imagination of the American peopleShow MoreRelated George Washington Carver Essay621 Words   |  3 Pages George Washington Carver George Washington Carver was born in Diamond Grove, Missouri during the spring of 1864 or 1865. Like many slaves, he was uncertain of his birth date. His mother, Mary, was a slave who belonged to Moses and Susan Carver. As an infant, slave raiders kidnapped his mother. The childless carvers reared George and his older brother, James. Growing up, George was captivated by plants. Many neighbors referred to him as the â€Å"Plant Doctor†. Since Carver was an African AmericanRead MoreFacts on George Washington Carver 576 Words   |  2 Pages Facts on George Washington Carver At the age of 14 George Washington Carver witnessed a black man being drug out into the streets to be hung and burned. At the time when African Americans were looked down upon George Washington Carver was a very successful with what he did in Ag and science. When George Washington Carver was a small child he was abandoned by his biological parents and left on the lawn of his adopted parents house. George Washington Carver had a rough childhood and he wasRead MoreEssay on George Washington Carver1242 Words   |  5 PagesGeorge Washington Carver was born into slavery January of 1860 on the Moses Carver plantation in Diamond Grove, Missouri. He spent the first year of his life, the brutal days of border war, between Missouri and neighboring Kansas. George was a very sickly child with a whooping cough, which later lead to his speech impediment, and he was tiny and puny. Georges father, James Carver, died in a wood hauling accident when he was bringing wood to his masters house one day. George was sick a great dealRead More George Washington Carver Essay1774 Words   |  8 Pages George Washington Carver was a African American scientist who showed many intriguing thoughts of nature throughout his life span of being one of the most dedicated scientist. George was born in Diamond Missouri, but his exact date of birth is not known by people. Never the less, one of the most remark able inventors was born. Many people speculate that he was born sometime in January in 1964, while others believe he was born in June. George was born as a small and weak baby, and he had his firstRead MoreGeorge Washington Carver Difficult Path to Great Accomplishments565 Words   |  2 Pages George Washington Carver was born on July 12, 1864, during the Civil War, in Diamond Grove, Missouri. He was one of many children born to Mary and Giles, an enslaved couple owned by Moses Carver. Just a week after his birth, George was kidnapped along with his sister and mother. All of the three were sold in Kentucky, and among them the only who was located was infant George by an agent of Moses Carver, whom then returned George back to Missouri. Moses Carver and his wife, Susan, keptRead MoreBenjamin Franklin And George Washington Carver1958 Words   |  8 PagesConstitution or finding new uses for a farm product, they all come together to benefit the history of the United States of America. Benjamin Franklin and George Washington Carver were one of many to succeed in such progression. They helped shape the United States through their outstanding accomplishments in their innovative ideas and values. Franklin and Carver were both intelligent and prolific scientist and inventors. They often focused their works on what they stood for. Both men shared the profound valueRead MoreThe Ghost1265 Words   |  6 PagesNate and hunched her shoulder then took a seat in an old ladder-back chair. When I mentioned to your granddad that my schools biology department has launched a campaign to collect all known writing of George Washington Carver, he invited me to look through these old books. George Washington Carver was a botanist, Nate said, joining Will on the floor. Not a writer. He taught at Tuskegee Institute. He must have left behind some writings on farming, as well as documentation of his research,Read MoreAnalysis Of George Washington Carver s The Golden Door Of Freedom 1736 Words   |  7 PagesGeorge Washington Carver once said â€Å"Education is the key to unlock the golden door of freedom.† Freedom can be defined in various ways by different people. To many immigrants, America is often seen as that opportunity of freedom, the freedom to learn, the freedom to love, and even just the freedom to exist. In this paper, I will put into words the story behind a second generation female immigrant’s experiences. By using various articles and notes given in class, I will talk about her and her family’sRead MoreThe History of Art at Iowa State University Essay776 Words   |  4 Pagescampus public art collections in the United States. There are over 2,000 works of public art (George Washington Carver). The foundation of the contempora ry Art on Campus Collection and Program began during the Depression in the 1930s, when Iowa States President Hughes envisioned that, The arts would enrich and provide substantial intellectual exploration into our college curricula† (George Washington Carver). Who doesn’t love art? Every day you wake up and experience some sort of artwork; whetherRead MoreLeadership Management Paper W1 LDR 3001045 Words   |  5 Pagesyoung age, George Washington Carver took a strong grip on his destiny. This dynamic leader prevailed over getting born without a name into slavery, overcoming poverty, and prejudice to commit his life in helping others achieve a better livelihood. Through his actions, he was able to earn high levels of respect of self-worth, dignity, honor, and infinite achievement. Booker T. Washington was the first president and principal of the Tuskegee Institute in 1896. Booker T. Washington sent an invitation

Lateral Violence and Uncivil Behavior in a Nursing Home Essay

Introduction Lateral violence in nursing is a topic that is beginning to attract a lot of attention. One study showed that the higher the incidence of workplace incivility, the lower the rate of productivity (Leiws, 2011, p. 44). Others have shown a correlation in the occurrence of lateral violence and decreased productivity and increased turnover, making this an important issue to address in the field of nursing (Ostrofsky, 2012, p. 20). Lateral Violence Experience My experience with nursing incivility began when I became a certified nursing assistant (CNA). I was hired at a local nursing home as a float CNA, but being that five out of the seven assignments on my unit has permanent CNAs, there were only two assignments I floated to.†¦show more content†¦If I asked for help with turning or repositioning heavy patients, I often got the same response. There were a few CNAs that I could rely on for assistance, but they were not always scheduled on the days I worked, so many times I was on my own. Due to the overt and covert uncivil behaviors expressed by my co-workers, I often dreaded going into work, despite really enjoyed assisting the nursing home patients. I also felt ethically uneasy, as I knew that many of the patients were not getting the care I would like to provide due to me not having enough time or enough assistance. It was discouraging to have this as my first nursing experience. Resolution Options Communication There are many options that I could have taken to address these issues with my coworkers. Yoder-Wise (2011) states that there are five different modes of conflict resolution: avoiding, accommodating, compromising, competing, and collaborating (p. 471). I learned from this experience that I often chose to avoid the conflict, so I could have started by being more assertive in expressing my needs. Since many of them had permanent assignments, they could have not been aware of how many patients I had that required a two-person transfer. If that did not improve the situation, I could have scheduled a time to meet with the nursing supervisor and director of nursing to express the problems I was having with getting assistanceShow MoreRelatedIncivility in Nursing School531 Words   |  2 Pageslike an alarm. Respect toward others is a behavior learned the majority of the time in childhood. As well as respect, manners and accountability for ones actions is also learned. The above mentioned student showed a lack of manners and respect for arguing with the instructor and a lack of accountability for the actions leading up to why they did not receive the extra credit. If someone is mistreating or being mistreated whether in the work place, home, or school it is the witness’s responsibilityRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOrganizational Behavior This page intentionally left blank Organizational Behavior EDITION 15 Stephen P. Robbins —San Diego State University Timothy A. Judge —University of Notre Dame i3iEi35Bj! Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services:

Difference in Accounting Methods

Questions: 1. Describe what you understand by the accounting concepts mentioned and provide examples from your selected annual report.2. Discuss the problem of tax effect accounting addressed in the above statement in the context of the present AASB/IASB standards and the conceptual framework using your selected annual report to provide examples.3. Comment on the issues of tax effect accounting in the above in the statement as they relate to the provision of decision useful information. Use your selected annual report to provide exapmples. Answers: Introduction: The assignment presents the difference in accounting methods and its relevance in decision-making process for the users of the annual report. The discussion states the accuracy and reliability for the conventional and modern accounting methods. Moreover, the solution deals with the relative tax- effect problems and issues vital for decision making process for the users and other stakeholders. The entire solution is presented in consideration to Australian Accounting Standards Board (AASB)/ International Accounting Standards Board and with the selected company Cash Converter. 1. Two types of accounting concepts prevail to record and report the transactions, one is traditional or conventional accounting method and the other is modern accounting method. In the era when technology was not advanced, accountants used to follow the conventional accounting method. Conventional method of accounting is generally- accepted practice based on the rules and not legally- binding practice and hence this system is not very effective in present days. Conventional or traditional accounting systems were based on reporting the historical costs of assets and liabilities through which accuracy and reliability of financial statement was difficult. For example, capitalized liabilities, deferred tax liabilities or provisions are some of the items arise due to accrual concept of accounting difficult to report if the conventional accounting is followed by organizations (Arnold, Harris and Liu, 2015). Whereas modern accounting method represents the financial statements of organizations in more concise, accurate and reliable manner as it takes fair market values of the assets and liabilities to report in the books. According to the accounting rules as specified in the International Financial Reporting Standards financial statements should be based on accrual, prudence, going concern and consistency concept. As the technology in this era is very advanced, accountants adopt modern method of accounting, which is faster in recording and reporting data, more reliably and accuracy, which eventually helps to better decision-making. Modern accounting method followed by the entities in respect to international accounting standards and accounting principles amended from time to time so that the financial statements presents true and fair view for the stakeholders and users (Shapiro, 2015). In this method of accounting, necessary provisions, contingencies, obligations are measured in terms th at are more accurate because of the filtered information and availability of data and scientific calculation systems. In the selected company, cash converter listed on Australian Stock Exchange presents its financial data as per modern accounting method. In the consolidated financial statement data for impairment of non- current assets, finance costs, exchange differences are few items reported which is difficult to measure if the company follows conventional or traditional accounting method. Further, in the statement of financial position accountants of cash converter has reported provisions of liabilities amounted to $ 240,082 in 2015 and 148,539 in 2014 considering employee benefits, fringe benefit tax for both current and non- current. Other measurements for depreciation, impairments, receivables and payables on accrual concept has been accurately derived and reported in the balance sheet, which is difficult to derive in the conventional accounting method (Balakrishnan, Watts and Zuo, 2015). 2. In the given statement of the assignment, the problem of tax effect accounting is related to the income tax accounting as per the standards of AASB 112. Treatment of tax is different in financial accounting and tax accounting about the timing and scope of transactions in terms of accrual of the events and actual receipt or payment made for the transactions. AASB 112 states the objectives, scope and accounting treatment for current tax liabilities and current tax assets. It recommends the reporting principles for the timing difference arises due to application of different tax and accounting principles. Conceptual framework is a regulator of accounting bords and IFRS, which supplies necessary amendments and rules to report financial statements in true and fair view. As per AASB 112, current tax for current or prior period shall be recorded to the extent it remains unpaid (Agrawal and Cooper, 2016). This might lead to tax difference arise as per the amount considered in tax accounti ng and financial accounting is considered as deferred tax asset if there is benefit incurred from the tax loss. To record and measure the deferred tax in accounting, there exists temporary and permanent timing difference. If the difference is permanent in nature i.e. if the tax loss is not recoverable during the life of the asset or liability then such difference is permanent in nature and as per AASB 112 it is not recorded in the books of accounts only the disclosure in the notes to accounts should be provided. On the other hand, if the tax loss is recoverable under virtual certainty during the life of the asset and liability then such difference is of temporary nature and should be recorded as deferred tax asset/ liability. In the financial statement of Cash Converter, deferred tax asset has been reported in the statement of financial position $ 10,875,338 in 2015 in context to AASB. The problem of tax effect in this context is the accurate measurement of the relative tax difference considering the determination of goodwill as well. In case of goodwill impairment test is required so that impairment loss can be measured. Cash converter reported impairment of goodwill in the year 2015 while deferred tax is computed by considering doubtful debts, accruals, provisions which is relative difficult to measure accurately as per the current market values. Additionally, deferred tax liability is recorded against fixed and intangible (Kim and Im, 2016). Hence, it can be said that the modern accounting method is little complicated over conventional method which was quite simple to follow. 3. The objective of financial statements in context to IFRS and IASB is to provide required information about the organization to its stakeholders and investors. On application of taxation provision in to the accounting records the relative information and position of the company gets distorted with the differences arise in assets and liabilities. For example depreciation charge on the fixed assets is derived by straight line method or diminishing value method or at the rates specified in the IASB whereas according to the tax accounting depreciation rates are different. This difference gives rise to deferred tax asset/ liability, which changes the carrying amount of the asset and accordingly change the decision information for users. Another tax effect issue relevant for decision-making is provisions on borrowings and advances considered for determination of deferred tax of the company (Watts, 2016). In the financial statements of Cash Converter Limited issue of net deferred tax asset amounted $ 10,875,338 in 2015 and $ 13,543,414 in 2014 presents valuable information for decision making of investors because deferred tax asset appears on the statement of financial position is not an actual asset lying with the entity. It represents a mere monetary valuation of tax loss whose benefit would be incurred in future years in respect to doubtful receivables, provisions, and impairment on goodwill. Though the tax effect issue is not the sole source for making decisions about the entitys position it is one of the important decision making factors apart from the current ratios, capital gearing ratios, earning per share and few other financial ratios (Lee, 2016). Conclusion: The above solution has been dealt with the arguments about the relevance and accuracy of conventional/ traditional accounting method and modern accounting method for presenting and reporting the financial statement. Conventional method used to be followed in more simpler and general practice based unlike modern method, which is more reliable and accurate as well as complicated. 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