Tuesday, November 26, 2019
Definition and Examples of Singular 'They' InÃ English grammar, singular they is the use of the pronoun they, them, or their to refer to a singular noun or to certain indefinite pronouns (such as anybody or everyone). Also calledÃ epicene they and unisex they. Though strict prescriptive grammarians regard the singular they as a grammatical error, it has been in widespread use for several centuries. Singular they appears in the writings of Chaucer, Shakespeare, Austen, Woolf, and many other major English authors. In January 2016,Ã the American Dialect Society chose the gender-neutral singular they as its Word of the Year: TheyÃ was recognized by the society for its emerging use as a pronoun to refer to a known person, often as a conscious choice by a person rejecting the traditional gender binary ofÃ heÃ andÃ she (American Dialect Society press release, January 8, 2016). Examples When a person talks too much, they learn little. (Duncan Hines, Lodging for a Night, 1938)If anybody wants their admission fee back, they can get it at the door. (Fiddlers Dram. Spooky South: Tales of Hauntings, Strange Happenings, and Other Local Lore, retold by S. E. Schlosser. Globe Pequot, 2004)She admired the fullness of the dirty net curtains, opened every drawer and cupboard, and, when she found the Gideons Bible, said, Somebodys left their book behind. (Sue Townsend, Adrian Mole and the Weapons of Mass Destruction. Lily Broadway Productions, 2004)She kept her head and kicked her shoes off, as everybody ought to do who falls into deep water in their clothes. (C.S. Lewis, Voyage of the Dawn-Treader, 1952)I know when I like a person directly I see them! (Virginia Woolf, The Voyage Out, 1915)A person cant help their birth, Rosalind replied with great liberality. (William Makepeace Thackeray, Vanity Fair, 1848) Singular They and Agreement Examples of semantically singular they are given in : [52i] Nobody in their right mind would do a thing like that. [52ii] Everyone has told me they think I made the right decision. [53iii] We need a manager who is reasonably flexible in their approach. [52iv] In that case the husband or the wife will have to give up their seat on the board. Notice that this special interpretation of they doesnt affect verb agreement: we have they think (3rd plural) in [ii], not *they thinks (3rd singular). Nonetheless, they can be interpreted as if it were 3rd person singular, with human denotation and unspecified gender. (Rodney Huddleston and Geoffrey K. Pullum, A Students Introduction to English Grammar. Cambridge University Press, 2005) The Growing Acceptance of Singular They The general hesitancy of grammarians towards accepting singular they is not actually matched by many of their academic colleagues who have researched the usage and its distribution (e.g. Bodine 1075; Whitley 1978; Jochnowitz 1982; Abbot 1984; Wales 1984b). Nor indeed is it matched by the lay native speakers of standard English, who show an overwhelming preference for it in contemporary spoken English, non-formal written English and an ever-widening spread of non-formal written registers, from journalism to administration and academic writing. . . . Singular they, in fact, has been well established in informal usage for centuries; until prescriptive grammarians decreed it was grammatically incorrect, and so outlawed it, effectively, from (public) written discourse. The OED and Jespersen (1914) reveal, for example, that right from the time of the introduction of the indefinite pronouns into the language in their present form in the Late Middle English period, the option involving they has been in common use. (Katie Wales, Personal Pronouns in Present-Day English. Cambridge University Press, 1996) The Only Sensible Solution His or her is clumsy, especially upon repetition, and his is as inaccurate with respect to grammatical gender as they is to number. Invented alternatives never take hold. Singular they already exists; it has the advantage that most people already use it. If it is as old as Chaucer, whats new? TheÃ Washington PostÃ¢â¬â¢s style editor, Bill Walsh, has called it the only sensible solution to the gap in EnglishÃ¢â¬â¢s pronouns, changing his newspapers style book in 2015. But it was also the rise in the use ofÃ theyÃ as a pronoun for someone who does not want to use he or she. Facebook began already in 2014 allowing people to choose they as their preferred pronoun (Wish them a happy birthday!). Transgender stories, from The Danish Girl, a hit movie, to Caitlyn Jenner, an Olympic athlete who has become the worldÃ¢â¬â¢s most famous trans woman, were big in 2015. But such people prefer their post-transition pronouns: he or she as desired. They is for a smaller minority who prefer neither. But the very idea of non-binaryÃ language with regard to gender annoys and even angers many people. In other words, as transgender people gain acceptance, non-binary folks are the next frontier, like it or not. Who knew a thousand-year-old pronoun could be so controversial? (Prospero, Why 2015Ã¢â¬â¢s Word of the Year Is Rather Singular. The Economist, January 15, 2016) Origin of the Concept of the Gender-Neutral Masculine Pronoun [I]t was [Ann] Fisher [author of A New Grammar, 1745] who promoted the convention of using he, him and his as pronouns to cover both male and female in general statements such as Everyone has his quirks. To be precise, she says that The Masculine Person answers to the general Name, which comprehends both Male and Female; as, Any person who knows what he says. This idea caught on. . . The convention was bolstered by an Act of Parliament in 1850: in order to simplify the language used in other Acts, it was decreed that the masculine pronoun be understood to include both males and females. The obvious objection to thisobvious now, even if it was not obvious thenis that it makes women politically invisible. (Henry Hitchings, The Language Wars: A History of Proper English. Macmillan, 2011)
Saturday, November 23, 2019
Plant Bugs, Family Miridae As their name suggests, most plant bugs feed on plants. Spend a few minutes examining any plant in your garden, and theres a good chance youll find a plant bug on it. The family Miridae is the largest family in the entire order Hemiptera. Description In a group as large as the family Miridae, there is a lot of variation. Plant bugs range in size from a tiny 1.5 mm to a respectable 15 mm long, for example. Most measure within the 4-10 mm range. They vary quite a bit in color, too, with some sporting dull camouflage and others wearing bright aposematic shades. Still, as members of the same family, plant bugs share some common morphological traits: four-segmented antennae, four-segmented labium, three-segmented tarsi (in most species), and a lack of ocelli. The wings are a key defining characteristic of the Miridae. Not all plant bugs have fully formed wings as adults, but those that do have two pairs of wings that lie flat across the back and overlap at rest. Plant bugs have a wedge-shaped section (called the cuneus) at the end of the thick, leathery part of the forewings. Classification Kingdom Ã¢â¬â AnimaliaPhylum Ã¢â¬â ArthropodaClass Ã¢â¬â InsectaOrder Ã¢â¬âHemipteraFamily - Miridae Diet The majority of plant bugs feed on plants. SomeÃ species specialize on eating a particular kind of plant, while others feed generally on a variety of host plants. Plant bugs tend to prefer eating the nitrogen-rich parts of the host plant Ã¢â¬â the seeds, pollen, buds, or emerging new leaves Ã¢â¬â rather than the vascular tissue. Some plant bugs prey on other plant-eating insects, and a few are scavengers. Predaceous plant bugs may specialize on a certain insect (a particular scale insect, for example). Life Cycle Like all true bugs, plant bugs undergo simple metamorphosis with just three life stages: egg, nymph, and adult. Mirid eggs are often white or cream-colored, and generally long and thin in shape. In most species, the female plant bug inserts the egg into the stem or leaf of the host plant (usually singly but sometimes in small clusters). The plant bug nymph looks similar to the adult, although it lacks functional wings and reproductive structures. Special Adaptations and Defenses Some plant bugs exhibit myrmecomorphy, a resemblance to ants that may help them avoid predation. In these groups, the Mirid has a notably rounded head, well distinguished from the narrow pronotum, and the forewings are constricted at the base to mimic an ants narrow waist. Range and Distribution The family Miridae already numbers well over 10,000 species worldwide, but thousands more may still be undescribed or undiscovered. Nearly 2,000 known species inhabit North America alone. Sources: Borror and DeLongs Introduction to the Study of Insects,Ã 7th edition, by Charles A. Triplehorn and Norman F. Johnson.Encyclopedia of Entomology,Ã 2nd edition, edited by John L. Capinera.Biology of the Plant Bugs (Hemiptera: Miridae):Ã Pests, Predators, Opportunists, by Alfred G. Wheeler and Sir Richard E. Southwood.Family Miridae, Plant Bugs, Bugguide.net, accessed December 2, 2013.
Thursday, November 21, 2019
Project Papers ( Business Plan ) - Essay Example Location is crucial to the success of any restaurant businesses. The location should always be accessible to customers. Therefore, prior to signing a business contract with a prospective establishment, it is important to determine the traffic of people passing by the area during day and night time. Is the venue crowded with people during weekdays and weekends? The rent expense should also be considered since a lot of restaurant businesses close down because of this factor. Rent expense is a fixed operating expense. Therefore, regardless whether the restaurant is earning good profit or not, the business owner still needs to pay the rent expense. For this reason, it is important to carefully select a venue that offers the lowest cost of rent with a huge number of people passing by the area for leisure purposes. The food preparation area is composed of Ã¢â¬Ëfood barÃ¢â¬â¢ and Ã¢â¬Ëspice bar.Ã¢â¬â¢ The food bar is where the customers could select a wide variety of fresh food items such as: vegetables, meat, noodles, etc. The spice bar offers a wide selection of sauce, oil and spices. As soon as the customers have gotten their bowl of selected food items, the customers need to wait for another line before they reach the cooking station. When the restaurant is full of customers, time wasted on lining up from the two-food preparation table and cooking station could result to wasted time and loss of business opportunity. Therefore, the restaurant manager should consider a strategic way to enhance the smooth flow of this process. Perhaps playing a fast-tempo music could enable the customers to finish their meal the shortest time possible. (Milliman, 1982) The number of manpower will depend on the size of the restaurant. Normally, the kitchen staff should have at least 2 cooks, 2 Ã¢â¬â 3 dishwashers, 1 assigned to refill the food and sauce bar. The
Tuesday, November 19, 2019
Free Movement of Goods Article 34 and 36 Essay Example | Topics and Well Written Essays - 2250 words
Free Movement of Goods Article 34 and 36 - Essay Example The aspect of measures can also include the inaction of a State to stop private individualsÃ¢â¬â¢ acts, which prevent the free movement of goods (The College of Law 2012, p200). The ECJ described the expression of quantitative restriction as measures that amount to partial or total restraint of, based on the circumstances, exports, imports or goods in transit. There are two laws that apply in this category but in this case, the most applicable law is the outright ban enforced by a Member State (Spain) on imports from another Member State (The College of Law 2012, p201). Free Pork Ltd plans to begin selling its products in Spain have been hampered by the law that requires the sale of sausages produced from humanely reared pigs to be checked by Spanish Sausage Checkers (SSC). If the sausages are not checked by SSC, the law prohibits its sales in Spain. However, the process of verifying whether the sausages have those conditions is usually lengthy. Therefore, Free Pork can challenge t his Spanish law. There is also a law that requires the name of the company not to use words that imply health or fitness. Free Pork can also challenge this law because it restricts the importation of goods and can affect the brand image of the company. The SSC is a form of a licencing system, which according to the articles, subjects the import of merchandises to the condition of getting an import licence. Even in situations where the application for an import licence is regarded a mere formality; it is a Quantitative Restriction. This is because is simply a mechanism in which imports can be restricted. In practice, it is very rare for the Member States laws to result to quantitative restrictions. The ban on exports or imports between Member States is only found in unusual circumstances (The College of Law 2012, p201). Therefore, failure by Free Pork Ltd to meet the conditions set by the Spanish laws is an outright ban on exporting sausages to this Member State. As stated earlier, t he ban only happens in unusual circumstances, and thus, Free Pork can challenge the law because an unusual circumstance lacks, which prohibits it from exporting the goods to Spain. The directive was important in developing a brief wording of the Article 34 TFEU (Treaty on the Functioning of the European Union) and it continues to offer guidance on the measures that can constitute a breach of Article 34 TFEU prohibitions. Article 2(1) of the directive describes a class of measures (for instance, national laws) that treat imported goods and domestic goods differently. They are commonly referred to as distinctly applicable measures. Article 3 of the directive describes a class of national laws that apply equally to imported and domestic products. These laws have a restrictive impact and they are commonly referred to as indistinctly applicable (The College of Law 2012, p202). Therefore, the directive classifies both indistinctly and distinctly applicable measures as measures that have a n impact equivalent to restrictions on imports. From the statement, it can be stated that a national law can become MEQR (Measures having Equivalent effect to a Quantitative Restriction) regardless of whether it Ã¢â¬Å"discriminates against imported products or appears to treat them in the same way as domestic products but is in
Sunday, November 17, 2019
Canon Versus Epson Essay On the occasion of the launch of the New Occasional Observer issue of June / July 2006 entitled Empire of High-tech, two press advertisements have been selected. These advertisements are meant for multifunction scanners, of Epson and Canon. These two ads have caught the attention to study them sequentially by means of quantitative and qualitative studies to analyze their strengths and weaknesses before proposing a new advertisement as to which one has been the least attractive from the readers perspective. Canon and Epson are both international benchmarks for all aspects of imaging. Canon began in 1930 with cameras and then moved on to printers and scanners and Epson has released the first printers to extend its expertise in the field of cameras. Canon puts more emphasis on the art of the image, which is perfected by quality tools (the site offers to download pictures of fashion as an advertisement for appliances). Everyone is free to exercise their creativity in the best conditions. As for the Epson, it emphasized its professionalism and reliability. Both are assured by technical expertise and the proven quality of its products allows everyone to get the best results. The two products are multifunction printer and scanner, which, by their functions and attributes, make them easily comparable. They seem to meet the same needs. They can print photos without the need of a computer. The prints are fast and are of high quality (comparable to that of laboratories). They have an integrated high-resolution scanner of 1200 times 2400 dpi and a screen for viewing prints. However, it is observed that the advertising targets and objectives are different. This is related in part to the image and strategy of each company. After analyzing the two advertisements, it is noted that the targets and objectives are consistent with the advertising strategies of each brand. So what is the best advertising strategy designed to best meet the instructions of the copy strategies? The Canon company is launch the new printer-scanner Canon Pixma MP450, which provides quick and easy high-quality prints. The launch of the new printer-scanner from Epson Stylus Photo RX520 is for family use which provides an easy and attractive price of printing high quality photos. Although consumers have become accustomed to using digital cameras to store their photos on memory cards and use the software to edit their photos, they are still reluctant to print them out themselves for fear of not getting a satisfactory print quality or if it costs them more expensive than in a lab photos. Both the companies need to gain the trust of the consumers by proving that the picture quality of a printer-scanner is comparable to a photo lab. This is to reassure consumers about the quality of photos that are developed them. The companies need to provide the consumer with a desire to buy a technical product for use that is related to leisure or looking for creative pleasure and is also considered a priority. The purpose of advertising will be to combine the performance of a product in both design, aesthetic that recalls the famous image relatively in the background and technique. SWOT Analysis of Canon SWOT stands for Strengths, Weaknesses, Opportunities and Threats, and is an important tool often used to highlight where a business or organisation is, and where it could be in the future. It looks at internal factors, the strengths and weaknesses of a business, and external factors, the opportunities and threats facing the business. The process can give you on overview of where the business, and the environment it operates in, is strategically. This is an important, yet to simple to understand, tool used by many students, businesses and organisations for analysis. The following SWOT analysis looks at Canon which is operating in Technology industry. The analysis shows Canons Strengths, Weaknesses, Opportunities and Threats. The SWOT analysis will give you a clear picture of the business environment Canon is operating in at the present time. Strengths: The strengths of a business or organisation are positive elements, something they do well and is under their control. The strengths of a company or group and value to it, and can be what gives it the edge in some areas over the competitors. The following section will outline main strengths of Canon . Ã¢â¬ ¢ Having alliances with other strong and popular businesses is a major plus point for Canon as it helps bring in new customers and make business more effective. Ã¢â¬ ¢ Being a market leader, as Canon is, is key to their success as it boosts reputation, profit and market share. Ã¢â¬ ¢ Riding high in the niche market in Technology industry has helped boost Canon and raised reputation and turnover. Ã¢â¬ ¢ Keeping costs lower than their competitors and keeping the cost advantages helps Canon pass on some of the benefits to consumers. Ã¢â¬ ¢ The services/products offered by Canon are original, meaning many people will return to Canon to obtain them. Ã¢â¬ ¢ CanonÃ¢â¬â¢s marketing strategy has proved to be effective, helping to raise profiles and profits and standing out as a major strength.
Thursday, November 14, 2019
Love Over the Centuries in Writing Compare the different ways and forms in which poets have written about love over the centuries? Love is a universal theme throughout literature from past to modern day. Love has evolved over the centuries, in the way people feel it and show it and so has the way poets have written about love. Over centuries history has changed the values of love and what it is from the French Revolution to the First World War. Always love is an important theme in society therefore in literature. Creating poems of the time to reflect the period when it was written. In the 17th century, poets portrayed love to be sexual and the women would not be sexually active until marriage, because the 17th century was a time of strict religion. Men would idealise their love for a women but women would want be virgins and this is portrayed in the poem Ã¢â¬ËTo His Coy MistressÃ¢â¬â¢. This love is called courtly love and was very traditional in the 17th century. In the first stanza Andrew Marvell describes the love in the poem in first person. This makes the poem personal and is important to show how intimate the love is with using the second person pronoun "we" can illustrate connection or bond between him and her, this can express that a woman is not just a sexual object but a partner in life. The whole poem is a speech to get the women into bed. Andrew Marvell uses biblical references to illustrate to how love to his mistress goes on for eternity. Andrew Marvell describes by using the mention of the Jews in the poem. The religious aspect to the poem is a way to show love in 17th century. The love is over exaggerated in the first stanza, and the reader in the 21st century would find this humorous but in ... ...o convey how love feels and have individualised poems, and how love can be expressed. In conclusion to this essay, poems have evolved with how society has changed the poems I have analysed can show this themselves. These poems show society as it was when they were wrote however some of the poems can relate to the modern day society in which we live in today. Love poems from centuries ago can relate to people now, the reason for this is that love is an emotion that will never die and it is felt by everyone. The poem Ã¢â¬ËFirst LoveÃ¢â¬â¢ can be read by anyone today and people can relate to their own first love; love can also be rejected by anyone. Females are still being victims of prejudice even though as a society we are against sexism, this is a reason why Ã¢â¬ËA Women to her LoverÃ¢â¬â¢ can be related to by any women today wanting to be an equal in life and love.
Tuesday, November 12, 2019
IS IFRS a better Accounting Standard than US GAAP for achieving good financial reports? This research paper delivers an analysis of determining whether the International Financial Reporting Standards, hereafter known as IFRS, is a better reporting standard than the US Generally Accepted Accounting Principle (GAAP). Financial Statements have to provide high quality financial reporting information with regards to economic entities, primarily financial in nature, which are useful for economic decision making (FASB, 1999; IASB, 2008).International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have been extremely involved in making IFRS the international Accounting Standard. The Securities and Exchange Commission (SEC) has been working on evaluating the implications of incorporating IFRS into the US financial reporting system, currently known as US GAAP. More than one hundred countries have moved to IFRS reporting, or have decided to require the use of these standards in the near future. (SEC,).Financial reports are a combination of four different key statements. They are balance sheets, income statements, cash flow statements and the statements of shareholders equity. Currently, the FASB is the highest authority in establishing generally accepted accounting for public and private companies in the United States. Financial reports are a necessary tool used by current and prospective investors to see how a company function and stands financially. It is also used to analyze and assess a companyÃ¢â¬â¢s potential areas of growth as well as its areas of weakness.US GAAP has many guidelines and rules to follow whereas IFRS is more based on basic principle. Comparing the US Generally Accepted Accounting Principle (GAAP) and IFRS might help to understand which standards will better serve the Goal of achieving good financial reports. Both IFRS and US GAAP have many rules in common and are significantly similar due to the conjunction efforts of both officials over the years. Despite this, numerous differences between US GAAP and IFRS also exist. The big four audit firms have been instrumental in developing a difference between the standards.The followings are the comparisons of rules between IFRS and US GAAP to remotely see the difference between two accounting standards in three different areas. The areas are A) Revenue Recognition, B) Business Combination and C) Inventories. A) Revenue Recognition: US GAAP revenue recognition guidance is extensive and includes a significant number of standards issued by the Financial Accounting Standard Board (FASB) and the US Securities and Exchange Commission. The guidance tends to be highly detailed and is often industry-specific.One of the most common general revenue recognition issues has to do with the determination of when transaction with multiple deliverables should be separated into components and how the revenue gets allocated to the different components. Under US GAAP, detailed separation and allocation criteria is focused whereas IFRS focus on the economic substance of the transactions (Ernst & Young, 2011). Revenues are likely to increase with less detailed guidance under IFRS. B) Inventory Valuation: The US GAAP permits last in first out (LIFO), first in first out (FIFO), and weighted average cost.The inventories carried are recorded at the lower of the cost or market price. According to IFRS, first in first out and weighted average cost are only permitted. Companies that use last in first out must revalue inventory, which could result in tax liabilities due to the IRSÃ¢â¬â¢s last in first out conformity rule. C) Business combination: Business combination refers to the takeover of one enterprise by another. Business combinations are one of the important business activities carried out in current capital market (Bohusova, 2009). More than 13000 M&A transactions were carried out worldwide in 2006 (IASB, 2006).Although US GAAP has largely converged with IFRS in this area, certain important differences have remained. The business combination standards under US GAAP and IFRS have two major differences: (1) Full goodwill and (2) the requirements regarding recognition of contingent assets and contingent liabilities. Different requirements for impairment testing and accounting for deferred taxes are among the most significant. The Business combination project has contributed to Mergers and Acquisition recording harmonization and to comparability of financial statement in the area of business combination (Svoboda, 2009).Importance of Good Financial Reporting: Financial reporting and disclosure quality are very important because it is linked with various economic consequences such as market liquidity, firmsÃ¢â¬â¢ cost of capital, and corporate decision making (Daske, 2006). It is relatively impossible to compute all of the economic consequences that may have cause due to corporate decision. Additionally, all the effects a re not properly understood nor will there be supportive evidence. Investors depend upon the financial reports provided by the companies for investment opportunities.Financial reports provided by the companies are the only evidence of the effectiveness of reporting quality. Less informed investors are worried about the better informed investors. This causes less informed investors to lower the price of the security to protect against the losses from trading with better informed financiers. The unwillingness of the less informed investors reduces the liquidity of the securities market. Corporate disclosure can alleviate the problem and increase market liquidity by leveling information among investors (Verracchia, 2001).Good reporting and disclosure can affect the cost of capital. Better disclosure can improve risk sharing in the economy, either by making investors aware of certain securities or by making them more willing to hold them, which again reduces the cost of capital (Diamond and Verrecchia, 1991). It is also very likely that better reporting improves corporate decision making. For instance the efficiency of firmÃ¢â¬â¢s investment decision would improve. There have been a number of studies conducted suggesting that better reporting leads to higher investment efficiency.However, the evidence on the effects of reporting quality on corporate decisions is still in its early stages (Biddle et al, 2008). The disclosure of one firm can be very useful to other firms for decision-making purpose but it can also help reduce agency problems in other firms. The disclosure of operating performance and governance engagements provides useful standards that help outside investors to evaluate other firmÃ¢â¬â¢s managerial efficiency or potential agency conflicts and doing so lowers the cost of monitoring. Another very important element of corporate reporting is its comparability among firms.Corporate reporting can be precisely useful to the investors and other stakehol ders if they are using similar accounting standards. More comparable reporting makes it easier to differentiate between less and more profitable firms, which in turn reduces information asymmetries among investors and provides lower risk to the investors. These improvement resulting from greater comparability can also increase market liquidity and reduce firms cost of capital (Daske, 2006). Better comparability can also have positive effects on corporate decision making.More comparable reports allow firms to make better informed investment choices due to a better understanding of competing firms, both within a country and across countries. Growing numbers of firms with comparable financial reports increases the number of two ways communication linkages in the Ã¢â¬Å"Financial reportingÃ¢â¬ network. This enhances the value of the overall network to both the investors and firms (Meeks and Swann, 2008). Although there are many benefits of more comparable reporting and disclosure, th ere are also costs to improving corporate reporting.The reporting and disclosure costs include the preparation and certification. Regulators should carefully weigh the convergence of costs and benefits to firms, investors, and other parties in the economy. The benefit of high quality and more comparable reporting may also vary significantly across industries and markets. Impact of IFRS in Foreign Countries: Financial reporting quality is affected by many factors other than just the accounting principle adopted. These include legal and political systems, reporting incentives and other market incentives. Ball, Robin, & Wu, 2003). The quality of financial reporting also depends on the relevance and reliability of the financial and non-financial information recognized and disclosed (Ferrari, Momente, and Reggiani, 2011). Empirical research conducted by Ferrari, Momente and Reggiani studied the earning quality in relation between the German companies practicing IFRS and German companies practicing German accounting standards (HGB). This research has been conducted based on German companies, excluding financials and utilities listed on the Frankfurt stock exchange.German is the only large country in Europe with a strong set of local GAAP where a substantial quantity of firms applied IFRS on a voluntary basis before 2005. Out of 746 German companies 368 were following IRFS and 378 companies were following HGB (SEE APPENDEX 1). The mathematical finding articulates that the analyses supports the idea that the IFRS adopter are generally characterized by a level of earnings management lower than or equal to the HGB adopters. Another study conducted by Daske, Hall, Leuz and Verdi looked for evidence on economic consequences after mandatory IFRS Reporting.The analyses were based on market liquidity and cost of capital in 26 different countries. Their research provides us with the synopsis on the capital market effects after introducing the IFRS in 26 countries around the w orld. The study analyzes the effects in stock market liquidity, cost of equity capital, and equity valuations. The results propose that the mandatory adopters experience statistically significant increases in market liquidity after IFRS reporting becomes compulsory. These research and results indicate that results have mixed results on quality changes after the adaption of IFRS in different countries.Whether IFRS can work properly in markets that are disciplined mainly by regulators rather than the market mechanism can be verified by observing the adoption of IFRS by China (DING & SU, 2008). WhatÃ¢â¬â¢s more, a single set of standards may not be suitable for all settings and thus may not improve reliability due to differences among countries (Soderstrom & Sun, 2007). The adoption of IFRS in the Chinese economy has significantly improved the quality of accounting and reported earnings (Liu el at, 2001).Evidence also reveals that value significance of reported earnings increased whi le earning leveling decreased with the standard change. Empirical evidence showed by Daske et al. Ã¢â¬â¢s (2008) claim that quality improvement from IFRS adoption is expected to be higher for adopters with poorer quality as firms audited by the Big Four before the standard change. This clearly shows that IFRS has been the preferable accounting standards for foreign countries. Is Conversion to IFRS economically advantage? Quality reporting and more comparable reporting and disclosure can create economy-wide benefits.Therefore it is safe to say that it makes economic sense for regulators to access the current reporting environment within a market or country to determine if any changes to the reporting environment could move reporting quality and comparability closer to the peak. My question is, what role the accounting standards play in achieving good quality and comparable reporting practices? How will policymaker achieve these goals? The capital markets and investors appreciate hi gher transparency and high quality reporting.However, the evidence from academic studies suggests a limited role of standards in influencing reporting practices (Daske, 2006). To further support this point, we need to highlight the role of reporting incentives and institutional frameworks in shaping firmsÃ¢â¬â¢ reporting practices. We can also assume that changing the accounting standards can also lead to undesirable effects depending upon the economy. Studies steered by Ball and Shivakumar (2005) illustrated the importance of firms reporting incentives, rather than accounting standards, as key drivers of observed reporting quality.The studies identify that accounting standards give firms considerable reporting choice because the application of the standards involves considerable judgment since accounting measurements rely on managementÃ¢â¬â¢s private information and involve an assessment of the future, making them subjective demonstration of managementÃ¢â¬â¢s evidence set. Fi rms reporting inducements are molded by many factors which includes the capital market forces, the law of the nation and a firmÃ¢â¬â¢s compensation on performance to the management.It is relevant for the IFRS debater that the studies show that even the firms with the same accounting standards, reporting practices fluctuate considerably across firms and countries (Ball and Shivakumar, 2005). Studies also shows that even if these standards are strictly enforced and implemented, moving to a single set of accounting standards is not enough to produce comparability of reporting and disclosure practices (Ball and Shivakumar, 2005). This proves that accounting standards are more limited than often thought.They are just one of many factors which help shape actual reporting and disclosure practices. Accounting standards are a very important organized element that affects financial reporting practices in a country. In a good economy, these elements are most likely to help one another becaus e accounting information plays an important role in financial contracting (Ball, 2001). Investors in public equity markets use financial statements to witness their entitlements, make speculations, or use their rights at shareholder meetings.Therefore, it is practical to think that corporate reporting improvements in conjunction with other institutional factors to enable financial transaction and contracting (Ball, 2001). IFRS is favored because of the idea behind its effects on capital market and investors. Another thing to consider is that the adoption of IFRS can also improve financial reporting to outside investors. We can conclude that IFRS leans more toward capital markets which is more relevant to investors. Tightening the accounting standard can reduce the level of earning management and improve reporting quality (Soderstrom, 2007).Hence, IFRS helps to lower the quantity of reporting discretion comparative to many local GAAP. However reducing the level of reporting discretio n can also makes it more difficult for management to track their private information through the financial statements. Using a similar accounting standard across the world likely improves foreignerÃ¢â¬â¢s ability to notice earnings management and accounting manipulations. Hence, a shift to IFRS does in fact increase the comparability of a firmÃ¢â¬â¢s report, and it can also improve market liquidity. In contrary, Daske et al. 2008) verifies that the capital market effects around the mandatory IFRS reporting are not evenly distributed across countries because countries with weak law enforcement and reporting incentives are most susceptible to remain substantially unaffected by the IFRS mandate. There is evidence of constructive capital market outcome by the IFRS mandate in several countries. However, there is significant variance in the effects across firms and countries. IFRS adoptions in the US economy rests on whether the quality of US firms reporting fluctuate in the capital m arket.Therefore, it is necessary to acknowledge such changes in reporting quality are likely to occur. IFRS is now similarly compared with US GAAP and the remaining differences are minor (Krishnan el at 2012). Both standards have a similar fundamental viewpoint and capital market positioning. In 2002, the two standard setting bodies issued a Memorandum of Understanding (Ã¢â¬Å"Norwalk AgreementÃ¢â¬ ), agreeing to make the two financial reporting standards more compatible and to coordinate their future work program in order to maintain compatibility (FASB (1999).IFRS and US GAAP have converged in many areas bringing both standards closer to each other. The US is one of the largest economies in the world. The institutional framework of the US economy is very unique. US firms typically rely heavily on publicly traded external finance (Juang el at, 2012). Directly or indirectly, a larger portion of US household hold debt and equity securities through mutual funds compare to other coun tries. Retirement savings represents a substantial amount of those securities. Hence, the regulators have a great responsibility to support this financial system.Therefore, the current securities laws and the US GAAP primarily are geared towards supporting public debt and equity markets. The US economy and its capital market are diverse. Reporting outcomes under US GAAP are generally considered to be high quality because of its ability to reflect economic events in a timely manner (Ball et al, 2001). The public enforcement system is supplemented by robust private administration, intimidating lawsuit, and potentially substantial financial consequences for managers, directors, and corporations that engage in reporting crimes.FASB standards and additional SEC filing rules requires a more substantial amount of disclosure than in any other countries (SEC). Hence, a switch to IFRS can bring a dilemma weather to maintain disclosure requirements mandated by the SEC or stick to IFRS limited disclosure (SEC). Cost Analysis of Adopting IFRS-From the preceding discussion, the capital market benefits of IFRS and the effects on U. S reporting practices are likely to be small. However, letÃ¢â¬â¢s take a look at the cost consequences of adopting IFRS.In the first year of publishing IFRS reports, companies will have to train their employees in the preparation of IFRS financial statements. Hiring outside specialists and consultants and upgrading the software are other major expenses companies will have to bear. It should be noted that there will be additional revenue for the firms who does the advisory and auditing of those firms. Not surprisingly, many of the accounting firms take very optimistic attitude regarding the potential adoption of IFRS by the US. The cost for US firms would be substantial.According to ICAEW, 2007 per firm estimates ranging from 0. 31% of total sales for firms with sales below $700 million to . 05% of total sales for larger firms. This amounts to an average onetime cost of $430,000 for small firms and $3. 24 million for large firms. Based on these estimates, the US economy as a whole could cost up to $8 billion. The cost might go up if SEC requires firms to provide reports under both standards. Although the one-time conversion costs are likely to be substantial, there is no guarantee for any recurring cost.There might be periodic costs associated with inconsistencies within the US legal and institutional system (ICAEW, 2007). To my understanding issues like this wouldnÃ¢â¬â¢t be easily to fixed. One can argue that there are also many reasons to believe that adoption of IFRS could also save money because of a single global reporting system in the long run. The foreign US holdings multinationals often have to fulfill with the domestic reporting standards of their residence which is most likely to be IFRS. If foreign multinationals that use IFRS no longer have to maintain US GAAP reporting then they will save money on the conve rsion.The adoption of IFRS could save money to many US firms indirectly. Effect on Education System due to conversion: The accounting professionals and educators need to be brought up to speed in an adequately time frame in order for smooth conversion to IFRS. As mentioned earlier, China and Germany were able to convert the standard smoothly; the same should be possible in the U. S. The big four accounting firms have been releasing a number of reports that IFRS education is lagging behind. The big four accounting firm have reported that U.S. investors and issuers are not yet appropriately educated with IFRS, and that at present college curriculums, text books and other instructional tools do not adequately train students and other interested parties in IFRS proficiencies (Ernst & Young, 2007b; KPMG, 2008b). Writers Point of View: This research paper has mentioned a few times about the issues related to the compatibility of IFRS with the US institutional framework. The countryÃ¢â¬â ¢s financial reporting system is a very important determinant of aggregate economic effects.Hence, the financial reporting system is one of the basics of countryÃ¢â¬â¢s organized framework which is likely to detect the performance of a countryÃ¢â¬â¢s financial and economic system. A switch to IFRS by US regulators can cause unwanted concerns for the US economy if there are any incompatibilities with other elements of the organizational framework, even when IFRS are thought to be high quality and perform well in other countries. Financial markets are a network where one is reliant upon othersÃ¢â¬â¢ financial reports. It is difficult to ascertain and quantify the complexity that can caused due to the adoption of IFRS.As countries institutional frameworks play a key role in determining managerÃ¢â¬â¢s reporting inducements and the use of discretion, it is significant to know whether the amount of reporting preference in IFRS creates a problem for the US litigation system since i t is moderately exclusive. Because IFRS has less specific standards and guidance, executives have to apply more judgment in interpreting IFRS. IFRS could lead to uncertainty about litigation outcomes which could even induce executives to make conservative accounting decisions.A vital issue is whether a single set of accounting standards is necessary and would benefit firms, investors, and additional stakeholders. Striving for a single set of accounting standards can generate some cost savings and comparability supports, but the adoption of IFRS in the US would also eliminate the existing competition between IFRS and US GAAP. This could also mean the monopoly of IFRS. Monopoly has never been a good sign in the business world for a consumer. As I have mentioned earlier in my paper, US GAAP and IFRS have very small differences.Hence, it makes perfect logic that comparability of US GAAP is likely to increase globally because additional countries plan on adopting IFRS. US investors will be in better position if they are capable of understanding the IFRS due to growing adoption around the globe. Alternatively, FASB could keep up with the work on adapting the favorable principles of IFRS into the US GAAP yet not converting completely into IFRS. U. S investors and executives will have sufficient time to adapt with the change if U. S GAAP is slowly modified to converge with IFRS.This could possibly be the most inexpensive and least disruptive option for the US economy. CONCLUSION: A vital role of accounting standards is to cut back the transactions cost of communicating data among various shareholders, permitting them to make more effective judgments and to undertake transactions within, outside, and among firms. There are pros and cons for adopting IFRS. Comparability could be seen as pros whereas higher initial cost for convergence and monopoly of IFRS could be seen as cons. Since US economy is very complex, the effect of IFRS could not be forecasted in its eternity. It is better for US regulator to slowly convert the favorable principle of IFRS into US GAAP. BIBLIOGRAPHY: Ball, R. , A Robin, and Wu, 2003, Incentives Versus Standards: Properties of Accounting Income in four East Asian Countries, Journal of Accounting and Economics36, 235-270. Ball, R. , 2001, Infrastructure Requirements of an Economically Efficient System of Public Fianncial Reporting and Disclosure, in Brooking- Wharton papers on Financial Services, R. Litan, And T. Herring (eds), Brooking Insitution Press, Washington, 127-169. Ball, R. , Shivakumar, 2005, Earning quality in U.K Private Firms, Journal of Accounting and Economics 39, 83-128 Biddle, G, G Hilary and R. Verdi, 2008, How does Financial Reporing Quality Improve Investment Efficiency.? Working paper, University of Hong Kong, Hong kong university of science & technology and MIT Sloan School of Management. Bohusova, Hana, and Patrick Svoboda. Ã¢â¬Å"IFRS AND US GAAP CONVERGENCE IN AREA OF MERGER AND ACQUISITION. Ã¢â¬ Economics & Management 14. 1822-6515 (2009): 20-27. Print. Daske, Holger. Ã¢â¬Å"Economic Benefits Of Adopting IFRS Or US-GAAP Ã¢â¬â Have The Expected Cost Of Equity Capital Really Decreased?. Journal Of Business Finance & Accounting 33. 3/4 (2006): 329-373. Business Source Premier. Web. 6 Aug. 2012. (65 pages) Daske, H. , Hail, L. , Leuz & Verdi, R. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46, 1085-1142. Diamond, D and R, Verrecchia, 1991, Disclosure, liquidity and the cost of capital, journal of finance 46, 1325-1359. Ding, Y. , & Su, X. (2008). Implementation of IFRS in a regulated market. Journal of Accounting and Public Policy, 27, 474- 479.Ernst & Young, 2007b, IFRS- An option for U. S Issuer? , Hot Topic, Professional Practice Group, Ernst & young LLP. Ernst & Young, DEC 2011, US GAAP versus IFRS: The Basic, Ernst &Young LLP. FASB (1999). International standard setting: a vision for the future. Norwalk Ferrari, Mascia, Francesco Momente, and Francesco Reggiani. Ã¢â¬Å"Investor Preception of the International Accounting Standards Quality: Inferences From Germany. Ã¢â¬ Journal of Accounting, Auditing & Finance (2011): n. pag. Business Source Complete. Web. 03 Aug. 2012.Hail, Luzi, Christian Leuz, and Peter Wysocki. Ã¢â¬Å"Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors by Luzi Hail, Christian Leuz, Peter Wysocki :: SSRN. Ã¢â¬ Social Science Research Network (SSRN) Home Page. N. p. , n. d. Web. 4 Sept. 2012. . IASB (2008). Exposure Draft on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision- Useful Financial Reporting Information.London ICAEW, 2007, EU Implementation of IFRS and the Fair Value Directive: A Report for the European Commission, The Institute of Chartered Accountants in England and Wales, London. Juang, Yuan, and Guochang Zhang. Ã¢â¬Å"An Examination of the Incremental Usefulness of Balance-Sheet Information Beyod Earnings in Explaining Stock Returns. Ã¢â¬ Journal of Auditing & Finance 27. 2 (2012): n. pag. EBSCO. Web. 03 Aug. 2012 Krishnan, Sudha, and Lin Ping. Ã¢â¬Å"Inventory Valuation Under IFRS And GAAP. Ã¢â¬ Strategic Finance 93. 9 (2012): 51-58. Business Source Premier. Web. 6 Aug. 2012. (8 pages) Liu, chunhui, lee J. Yao. Nan Hu and Ling Liu. The Impat of IFRS on Accounting Quality in Regulated Market: An Empirical study of China. Ã¢â¬ Journal of Auditing & Finance 26. 4 (2001): 659-76. Business Source Complete. Web 04 aud 2012 Ramanna, Karthik , and Ewa Sletten. Ã¢â¬Å"Why do countries adopt International Financial Reporting Standards?. Ã¢â¬ Harvard Business Publication 5 Jan. 2009: 09-102. Print. Rodrigo Verdi, et al. Ã¢â¬Å"Mandatory IFRS Reporting Around The World: Early Evidence On The Economic Consequences. Ã¢â¬ Journal Of Account ing Research 46. 5 (2008): 1085-1142. Business Source Premier. Web. 28 Sept. 2012. Securities and exchange commission(SEC).Sec soliciting public comment on role for IFRS in the U. S Washington, DC: SEC, July 25, 2007. http://www. sec. gov/news/press/2007/2007-145. htm SEC Ã¢â¬Å"How the SEC Protects Investors, Maintains Market Integrity, and Facilitates Capital Formation (Securities and Exchange Commission). Ã¢â¬ U. S. Securities and Exchange Commission | Homepage. N. p. , n. d. Web. 29 Sept. 2012. . Soderstrom, N. S. , & Sun, K. J. (2007). IFRS adoption and accounting quality: A review. European Accounting Review, 16, 675-702. Verrechia, R. , 2001, Essay on Disclosure, Journal of Accounting and Economics 32, 91-180.
Saturday, November 9, 2019
My first visit to Islam worship as I recall happened three years ago through a Muslim friend who invited me to observe their worship. Prior to my first visit, I often hear through a loud speaker something like an utterance but also seem like a song coming from a Mosque not so far from where I live. Of course, every religion has their own way of expressing their faith but I should say Islam is quite unique in a sense that worshippers demonstrate deep sense of respect and devotion to Allah. Islam was born in the City of Mecca around 570 A. D. through the prophet Mohammad. Esposito (2002) noted that in the sixth century, Ã¢â¬Å"Mecca was emerging as a new commercial center with vast new wealth but also with a growing division between rich and poor, challenging the traditional system of Arab tribal values and social securityÃ¢â¬ (p. 7). According to Esposito, it was this time and social condition in which prophet Mohammad preached the message of Quran Ã¢â¬Å"which formed the basis for the religion we know as Islam calling all to return to the worship of the true God and a socially just societyÃ¢â¬ (Esposito 2002, p.Ã 7). Like Christianity, Islam religion has a fundamental claim of its origin from the Bible. Muslims also believe that God sent revelations first to Moses, then to Jesus. Esposito aptly stated that Muhammad is not considered the founder of the new religion of Islam but like the biblical prophets who came before him, he was a religious reformer (p. 7). Mohammad himself according to Esposito claim that he did not bring a new message from a new God but called people back to the one true God and to a new of life they had forgotten or deviated from. IslamÃ¢â¬â¢s claim for biblical origins can be traced from QuranÃ¢â¬â¢s abundant references to stories in the Old and New Testaments which included Adam and Eve, Abraham and Moses, David and Solomon, Jesus and Mary. Esposito pointed out that Islam and worship of AllahÃ¢â¬âthe Arabic word for God was a return in the midst of a polytheistic society to the forgotten past, to the AbrahamÃ¢â¬â¢s monotheist faith. During my first attendance to Islam worship, one thing that I noticed was that they bowed down with their face almost if not touching the ground. As far as I am concern, there is no religious organization doing the same, not even the Jews who had probably the most profound concept of worship. Though I am quite aware of this manner of worship, I was really intrigued how they had developed such way of expressing their faith and humiliation before God. I found that for Islam, the meaning of worship is more than just rendering sincere service, or showing reverence for Allah. Abdul-Rahman (2003) emphasized that worship Ã¢â¬Å"implies total submission and complete obedience to AllahÃ¢â¬â¢s commandments both in utterances and public actions, whether explicit or implicit and in private or publicÃ¢â¬ (p.Ã 331). As I observed the way Muslims conduct themselves in public worship, their manner proves they indeed a deep devotion and submission to Allah. According to the teachings of Quran, bowing down of heads during worship and during prayer is part of the distinction of the followers of Mohammad who is the messenger of Allah. The Quran teaches, Muhammad is the messenger of Allah. And those who are with him are severe against disbeliever, and merciful among themselves. You see them bowing and falling down prostrate, seeking bounty from Allah and his good pleasure. The mark of them is on their faces from the traces of prostration. This is their description in the Tawraat (Torah) [al-Ahzaab 33:40] (As cited by Abdul-Rahman, p. 177). On my visit at a Sunni Muslim Mosque, I noticed that contrary to other non-Sunni Muslims, the manner of prayer and worship of the Sunni Muslims are a little bit different as they would stand, kneel, or prostrate when worshipping or praying. However, what was intriguing in their manner of worship was that when they prostrate themselves in prayer and worship, they face in the direction of Mecca. Although the concept of this practice was not new as during IsraelÃ¢â¬â¢s Babylonian captivity in 570 BC, Prophet Daniel was thrown into the lions den for praying three times a day Ã¢â¬Å"facing JerusalemÃ¢â¬ (Daniel 6: 11). For Muslims both Sunni and non Sunni, praying facing Mecca is one way of showing devotion to Islam because Mecca is Muslims holy city. OÃ¢â¬â¢Brien (2007) noted that Muslims pray five times a day while facing Mecca (p. 135). Even in Muslims five pillars of faith, pilgrimage to Mecca is considered as one of the five pillars that a devout Muslim should experience. While this tradition may be viewed by non Muslims as naive yet apparently, it reflects their devotion and loyalty to their religion. It shows that Muslims are faithful to their beliefs and tradition and to the founder of Islamic religion and Mecca serves as the symbol of their spiritual unity. When somebody visits a mosque for the first time, what he would likely to see are people chatting quietly or napping on the carpets and are praying and reading the Quran. But what could be more surprising perhaps is the main prayer or worship area, which is just a large open space with no pews or benches. Most of us are used to see pews and benches and expensive as well as sophisticated church facilities such as organ, drum set, piano and all church equipments adorning the main worship hall once we are inside the church either Christian or Roman Catholic Church. In Islam, although mosque is the sacred space for individual and congregational worship and it serves as places for prayer, meditation and learning yet unlike most Christian churches, the space is devoid of any equipment as Muslims simply bow down or kneel when they come to pray or worship. The interior of the mosque is simple and austere. There is no altar and no sanctuary, and there is even no clergy to deliver sermons nor are there any seats. Visitors to Sunni mosque can observe worshippers may stand, bow, kneel, or prostrate themselves, but they do not sit in the House of God. The rational behind all this, according to Bernard Lewis and Buntzie Ellis Churchill (2008) is that Ã¢â¬Å"the act of worship includes prostrations, to the point where the worshipperÃ¢â¬â¢s forehead touches the groundÃ¢â¬ (p. 40). Lewis & Churchill (2008) described their observation of the Muslim prayer and worship in mosque as follows: To participate in the ritual prayers, Muslims must be ritually pure. This is accomplished by means of ablutions, the manner and sequence of which are specifically regulated. To preserve the purity of the floor on which the worshipper prostrates himself, it is forbidden to enter the mosque wearing shoes or boots. These must be left at the entrance, and the worshipperÃ¢â¬âor, fro the matter, visitorÃ¢â¬âmust enter barefoot or with special slippers provided at the entrance. The need to for purity precludes the participation or even the presence, during the prayers, of non-Muslims (p. 41). Aside from empty space, first time visitor to Mosque could also observed that there were no liturgies, but all prayers and recitations of verses from Quran. However, conversing with any mature Muslim, one could learn that Muslims perform worship five times daily. Speaking of worship, Browen (993) observed, Ã¢â¬Å"The rituals begin with ablutions, after which the worshipper, either alone or in congregation, performs two, three, or four rakÃ¢â¬â¢a or worship cycles in the direction of Mecca. Each the worshipper executes a fix sequence of movements (Standing, Prostrating, kneeling, sitting), each accompanied by a fix Arabic recitationÃ¢â¬ (p. 291). The recitations according to Browen include praises of God, affirmations of his oneness, a general request for divine guidance, and, at the beginning of each cycle, two or more verses from Quran. I could affirm this observation because during my own visit to Sunni Muslim worship, I personally witness how they demonstrate their devotion to Allah. In comparison to worship perform in most Christian churches; I could say that Muslim worship is deeply grounded on loyalty, devotion and reverence to God. In Christian churches, we could not deny that most of us are looking for comfort and even for entertainment once inside the church. We cannot bear long hours of worship service particularly on listening to the preaching of the word of God. Most of us we enjoy the singing of joyful Christian music but felt board during most of the service hours. In Muslim worship, one can observe that everyone sincerely performs worship to Allah. Browen pointed out, Ã¢â¬Å"Worshippers may also add petitionary prayers to the recitations. Worship should be performed five times daily: at first light, noon, mid-afternoon, sunset, and nightÃ¢â¬ (p. 291). The Friday noon worship consists of a sermon and two worship cycles, and should be performed in congregation. It also has a prayer leader and a sermon giver. But one of the most notable things for the first timer in mosque worship is that one will find that worshippers are either all men or all women. This is perhaps common in all mosque worship. The reasons for this were quite obvious. Not much about their customs but about the physical nature of the prayer in which worshippers stand shoulder to shoulder, foot to foot, and which require the position of prostration. Haddad, Smith & Moore (2006) noted the arguments on the separation of men and women during worship in Mosque. Citing statements from Muslim women, Haddad, Smith & Moore wrote, Ã¢â¬Å"Very few Muslim women say that they want to worship side by side with menÃ¢â¬ (p. 63). Ã¢â¬Å"I donÃ¢â¬â¢t want men to look at me like that and be distracted from their attention to God, nor do I wish to look directly at the rear parts of men during prayersÃ¢â¬ goes the arguments. In some sense, this separation of sexes is a little different from other religions that also practiced separation of sexes during worship. Most religions practicing the separation of sexes are concern merely about the setting arrangements and not entirely excluding women in the same area, whereas worship in mosque gives preference on men at the main worship area, thereby promoting menÃ¢â¬â¢s supremacy over women. Haddad, Smith, and Moore stated, Ã¢â¬Å"When space is severely limited, women may find themselves worshipping in less desirable areas such as hallways or basementsÃ¢â¬ (p.Ã 64). My visit in Sunni Muslim worship, although there might only be very slight if none at all, differences between Sunni and non-Sunni Muslims, greatly impressed me because I realized how zealous are the Muslims in their faith in God. I realized that their motives of worshipping God are plain and simple but the manner they worship demonstrates how deep their devotion to Allah is. Their effort to focus their attention to God is admirable as they cannot be perhaps equaled by todayÃ¢â¬â¢s worship both by Catholics or Christian worship. Many will find Muslim womenÃ¢â¬â¢s clothing for example as weird and burdensome, but most Muslim women prefer wearing their hijab in order to avoid seducing men by their physical form. For most Muslim women, styles of clothing made exactly what they are expected to be Ã¢â¬Å"a model for her gender and her faith. To sum up my observation, the worship I had seen was full of unfamiliar religious observance yet they all reflect profound expression of faith in God which is diminishing in many Christian worship today. Abdul-Rahman, M. (2003) Islam U. K. MSA Publicatin Bowen, R. J. (1993) Muslims Through Discourse USA: Princeton University Press Haddad, Y. , Smith, J. I. & Moore, K. M. (2006) Muslim Women in America USA: Oxford University Press Esposito, J. L. (2002) What Everyone Needs to Know about Islam New York: Oxford University Press Lewis, B. & Churchill, B. E. (2008) Islam USA: Wharton School Publishing OÃ¢â¬â¢Brien, M. E. (2007) Spirituality in Nursing USA: Jones & Barlett Publishers
Thursday, November 7, 2019
How to bridge language barriers How to bridge language barriers A new dictionary is set to make sense of that most inscrutable of languages: teen speak. This comprehensive reference book, called Pimp Your Vocab, aims to allow bemused parents and teachers to comprehend such teenglish terms as owned (meaning embarrassed), smacked it (to have done well), and teek (adjective for very old; from antique). Understanding your child or pupil may help you to save face (though its probably best not to adopt these words yourself); but being completely clear in business communications can be the difference between winning and losing a client. Thinking globally In the modern world of global commerce, chances are at some point youll have to correspond with someone in another part of the world. We know technology can instantly transport information to just about anywhere on the planet, but are you sure your message will be completely understood once its there? If you are writing any work document (including any letters and emails) for someone whose first language isnt English, there are some rules that you must follow if you want to be understood. 1. Think of the reader and keep it simple This advice really applies to all business writing, but it is particularly important across language barriers. Use the most straightforward words and sentences you can. So, instead of saying, we have been thinking of implementing some alterations, please see them outlined in the attached document, try descriptions of the changes we want to make are in the attached document. Usually you should try to avoid tions (like description, recommendation etc.), as they tend to make sentences heavy with extra words. However, in this case its good to use them, since other languages often have recognisable equivalents. 2. Structure thoughtfully You want to make the readers journey through your document as smooth and easy as possible. Plan thoroughly first to make sure you structure it in the most logical way and use clear subheadings to guide them. If they have to work even harder by following a haphazard stream-of-consciousness, you risk irritating them and losing their interest entirely. 3. Be literal and explain yourself Be very aware of the language you choose. English is bursting with idioms (expressions that dont make sense from literal translations), like put the project to bed, cut the mustard and clear as mud. Avoid these entirely. What is an everyday term to us could well be utterly bewildering to your reader just imagine them looking up each individual word to understand the sentiment behind think outside the box or a different kettle of fish. Even such simple phrasal verbs as turned up and stand for dont make literal sense. Use came and represent or mean instead. Abbreviations and acronyms should also be used with care, or left out if possible. If you really cant avoid including them, make sure you explain them at your first use, or add a glossary. If you stick to these principles in your global dealings, you will reap the rewards. But when you do, just try to resist telling your colleagues that you totally smacked it.
Tuesday, November 5, 2019
The Origins of Cuban-Chinese Cuisine Cuban-Chinese Cuisine is the traditional fusing of Cuban and Chinese food by Chinese migrants to Cuba in the 1850s. Brought to Cuba as laborers, these migrants and their Cuban-Chinese progeny developed a cuisine that blended Chinese and Caribbean flavors. After the Cuban Revolution in 1959, many Cuban Chinese left the island and some established Cuban Chinese food restaurants in the United States, mainly in New York City and Miami. Some diners contend that Cuban-Chinese food is more Cuban than Chinese. There are also other genres of Chinese-Latin and Asian-Latin food blends created by Asian migrants to Latin America over the last two centuries. Traditional Cuban Chinese food should not be confused with the current trend of Chino-Latino fusion restaurants that have a modern fusion take on the blending of these two cuisine cultures. Major Food ElementsÃ The Chinese and Cubans are both fans of porkÃ and serve them as staple dishes. So it was only natural that many Chinese-Cuban specialties involve the Ã¢â¬Å"other white meat.Ã¢â¬ Popular pork dishes include grilled pork chops in black bean sauce Ã¢â¬â thatÃ¢â¬â¢s the Chinese black bean, not the Latin one, using fermented black soy beans. Also popular is a Chinese-Cuban roast pork using Chinese five spice and Chinese-Cuban spare ribs. Rice is also a staple for both cultures. The Chinese in Cuba took local varieties of rice and cooked it in the Chinese stir-fry method in a wok, creating arroz frito, or fried rice. They also used the rice in a Chinese rice porridge, which is like a rice soup cooked with bits of meat and vegetables. Other starches also include noodles for hearty soups, and dough to make wonton wrappers. Plantains, yucca, and black beans are also featured in many Cuban Chinese dishes. Seafood such as fish and shrimp also make up many Cuban-Chinese dishes. Often fish, such as red snapper, is served in the Chinese style of frying or steaming it whole, with the head included, using only the lightest of flavorings such as ginger, scallion, cilantro, and lemon. Popular vegetables include Chinese cabbage, turnip and bean sprouts. Where to Eat Cuban-Chinese Food New York: Flor de Mayo (two locations) La DinastiaÃ La Victoria ChinaÃ Nuevo Jardin De China Miami: El Crucero
Sunday, November 3, 2019
Increasing Awarness of Andropause - Article Example A. Vermeulan proposed in his article Andropause that Menopause is comparably a general issue which is associated with femalesÃ¢â¬â¢ hormonal deficiency in their middle age. On the other hand, Andropause is a similar health issue, which is associated with menÃ¢â¬â¢s hormonal deficiency. It is a general issue with aging men, which is often not identified. A research by Rabih A. Hijazi and Glenn R. Cunningham reflects that there is 30 percent of American men falling in the age group of 60 to 70 years, and 70 percent American men falling in the age group of 70 to 80 years, who are suffering from this particular health issue. The problem of Andropause can potentially cause several other significant health issues, in addition to psychological problems, which are often associated with it. It is pertinent to spread awareness regarding the issue of Andropause, by which severe potential risk factors associated with it can be reduced to a significant extent. In order to increase the awareness of Andropause among men, it is essential to explicate the problem along with its causes and symptoms followed by the possible diagnosis for Andropause. Andropause is a term that depicts a set of effects demonstrating their presence in few aging men, which are to some extent similar to womenÃ¢â¬â¢s problem of Menopause. In Andropause, the production of sperm in the body along with the level of testosterone decreases. In the male body, muscle mass, facial hair, deep voices and the pattern of body hairs are dependent upon testosterone. Testosterone is a hormone which plays a significantly important role in the development of a male body. Andropause is highly associated with a decrease in the level of testosterone, which is a male hormone. An estimate (as mentioned by Robert S. Tan in his book The Andropause Mystery) proposes that the level of testosterone decreases in men after the age of thirty. This decrease is approximately 10 percent in each deca de after a man has crossed 30 years of age. This gradual decrease in the level of testosterone leads to the problem of Andropause in which a male encounters several physical and psychological issues which are often counted as symptoms of Andropause. There are several causes for Andropause in which the most common and significant is mentioned above, which is a deficiency in the level of testosterone in the male body. As Vermeulan describes, when a man ages, his body begins to produce a lower amount of testosterone. In addition, there is another hormone that acquires a significant amount of testosterone from the blood. This hormone is known as Sex Hormone Binding Globulin (SHBG). The level of testosterone gradually starts to decrease in the aging man, due to those two factors. The level of testosterone in the body, which is not being acquired by SHBG is known as bioavailable testosterone, which can be utilized by the body as the term demonstrates. Those men who are most likely to have the problem of Andropause possess a substantially lower amount of bioavailable testosterone in blood circulating in their bodies. Those tissues, which are stimulated by the level of testosterone, receive low quantity of it due to a lower level of testosterone in the blood. This phenomenon can potentially cause several physical as well as mental changes in the affected individual. As the biological cause of Andropause has been explicated, there are several symptoms by which an individual can be diagnosed as having the problem of An