A critique on Teaching mathematics Essay Example for Free

A critique on Teaching mathematics Essay Graduate students who take up mathematics are burdened not only with the passion to obtain a deeper understanding and mastery of the subject but also with the responsibility to impart the knowledge they gain in their studies. It is acknowledged that there are only a few individuals who decide to pursue a degree in mathematics much less to attain a master’s degree or even doctorate in the field. It is clear, then, that the professors of mathematics undergraduate student are handled and taught by mathematicians who have obtained a higher educational degree in mathematics. Friedberg (2005) endeavors to present ways through which mathematics graduate students can be made better teachers during their training and learning in graduate school. The importance of such a feat are also presented in the article. The audience of the article is the mathematics community specifically the administrative staff in mathematics departments everywhere. Friedberg (2005) aims to provide an alternative to the present teaching curricula in mathematics education. He hopes to supplement the status quo with innovative teaching strategies that will develop the mathematics graduate students’ skills in teaching and handling undergraduate mathematics students. The article effectively presented the subject matter at hand in a readable manner. Anyone reading could easily relate to the document. Friedberg (2005) was also able to pinpoint the audience he was addressing in the article. This was effective in bringing his point across and establishing his goals with the article. However, the content and organization of the article, itself, is not as strong as it could be. A better organization of arguments could have made it a stronger article. Article summary Friedberg (2005) noted that mathematics graduate students could develop better teaching skills by having activities called case studies. These case studies were aimed at enhancing two factors that contributed to better teaching skills: experience and good judgment. Case studies were described by Friedberg (2005) as group discussions on â€Å"depictions of aspects of teaching math to undergraduates, typically involving a difficulty or an important decision† (Friedberg, 2005, 844) Qualified individuals were assigned to act as moderators in the said discussions. The success of the activity was reported by the author, who was also the one to conceptualize and develop the process. Statements given by students attesting to the effectiveness of case studies were also included in the article. Friedberg (2005) also relates the success of the teaching strategy by noting that the materials and case discussions he and his team have come up with have already been published and are already being used in different institutions for varied purposes. Dissecting the article Friedberg (2005) was very effective in his use of simple and everyday language to present his points regarding mathematics graduate students and their teaching skills. The manner of presentation of the text was straightforward, uncomplicated, jargon-free. When a reader goes through all six pages of text, he or she will be able to easily understand everything. This is mostly because of the language used by Friedberg. The article’s target audience was also effectively identified even on the very first page of the article. â€Å"The topic of this article should thus be of genuine importance to the entire math community. † (Friedberg, 2005, 842) From this one line found on the first page, it is clear that the author has already pinpointed the audience for whom he intended the article. Knowing who the author is â€Å"talking to† is a very important factor that increases the value of the article. When the author has a clear idea who he intends the article for, he is able to narrow his discussion down to tailor-fit that particular audience. There are, therefore, a number of things that may be edited out of the article already. The value of the article thus increases for that target population because the arguments and points contained therein are meant for them specifically. In writing the article, the author was also able to focus himself on concepts that would be most pertinent and relevant to his identified audience. Thus the Friedberg (2005) article is suited for the mathematics community and as such it will have the greatest value for that particular subgroup. Despite the positive factors regarding the article, the organization of the author’s points was not well thought out. Friedberg (2005) tended to expound too much on certain topics that were not as necessary in driving home his point about case studies being effective teaching tools. For example, too much attention was given to teaching assistants and certain characteristics of that subgroup. Although the topic is related to the article’s main concern, its weight in the overall impact of the article should have been taken into consideration and the amount of time spent expounding that point should have been adjusted accordingly. Conclusion Over-all, the article was effective in presenting the use of case studies as a tool for developing the teaching skills of mathematics graduate students. However, the arguments would have been more powerful if the author had given more thought to the organization of the article’s main points. Reference Friedberg, S. (2005). Teaching mathematics graduate students how to teach. Notice of the AMS, 52(8), 842-847.

Concepts of Family and Home in Jane Austens Persuasion Essay -- Jane

Concepts of Family and Home in Jane Austen's Persuasion In Jane Austen's last completed novel, Persuasion, England is one large family with two distinct branches, the navy and the aristocratic upper class-it is no accident that the two large books consulted in the novel are the Baronetage and the Naval Lists. The naval family poses a threat to the aristocratic family; in fact, undertones of social instability riddle the text, through imagery of death, illness, and accident. The marriages of Anne Elliott, Louisa Musgrove, and Harriet Musgrove reveal a gentry which can only redeem itself through intermarriage with the professional meritocratic class, symbolically taking on their values of utility and social responsibility, and abandoning an idle aristocracy in decline. In Persuasion, the only novel of Austen's that does not center around a landed estate, the letting of Kellynch Hall shows an aristocracy ousted from its familial seats of power, in favor of the fashionable world of Bath. Landed responsibility is given up for a hollow world of rented rooms and social display. The aristocracy is replaced in their hallowed hall by members of the new meritocracy, the Admiral and Mrs. Croft. The English navy has been world-renowned from the time of the Spanish Armada, in 1588, and played a key role in the expansion of the British Empire; not only does the navy serve as an example of Englishness, it helped create that very notion of national identity. In Persuasion, Austen domesticates the navy, portraying it as one large brotherhood. In fact, Captain Wentworth cancels a trip to his biological brother in order to visit his injured friend, Captain Harville. Officers discuss transporting each other's wives to and fro on their boats,... ... Austen, Jane. Pride and Prejudice. 1813. London: Penguin Classics, 2003. Beer, Gillian. Introduction. Persuasion. By Jane Austen. London: Penguin Classics, 1998. vii-xxviii. Butler, Marilyn. Jane Austen and the War of Ideas. 1975. Oxford: Clarendon Press, 1987. Wiltshire, John. Jane Austen and the Body. Cambridge: Cambridge University Press, 1992. Works Consulted Austen, Jane. Mansfield Park. 1814. New York: W. W. Norton & Company, 1998. Austen, Jane. Emma. 1816. New York: W.W. Norton & Company, 2000. Colley, Linda. Britons: Forging the Nation 1707-1837. New Haven: Yale University Press, 1992. Copeland, Edward and Juliet McMaster, eds. The Cambridge Companion to Jane Austen. Cambridge: Cambridge University Press, 1997. Johnson, Claudia. Jane Austen: Women, Politics, and the Novel. Chicago: University of Chicago Press, 1988.

Phonetics and Phonology

REPUBLICA BOLIVARIANA DE VENEZUELA UNIVERSIDAD PEDAGOGICA EXPERIMENTAL LIBERTADOR INSTITUTO PEDAGOGICO DE CARACAS CATEDRA DE FONETICA Y FONOLOGIA ASIGNATURA: FONETICA Y FONOLOGIA II AN ANALYSIS OF A SPEECH SAMPLE IN WHICH UNDERLIE A VARIETY OF ENGLISH VOWEL SOUNDS Authors: Aymara Villasmil Daniel Rodriguez CARACAS, FEBRERO DE 2011 INTRODUCTION Throughout the years, a variety of famous linguists have made an attempt to define the difficult question of what language is. For instance, Halliday (1973) affirms that language is an instrument of communication among members of a social group.In relation to this, Gimson (1962) states that a language is a system of conventional signals used for a communication by a whole community. On the other hand, Whitman (1975) when trying to describe the concept of language establishes a particular connection between the use of language and the mental processes speaker experiences. He states that language, far from being independent of the mind, was so in extricably tied to the mind that the study of language was virtually the study of human mind.These different assumptions of what language is impel us, as future EFL teachers, to recognize the enormous responsibility teaching English as a foreign language involves. Due to the fact that we will necessarily have to handle several definitions of what language is and its components (syntax, grammar, phonetics and phonology, semantics,†¦) in order to help students realize the variety of elements they use when communicating with others.For instance, when teaching our students a language level such as phonetics and phonology, which primary involves pronunciation we have to make them aware that it is not only a matter of pronouncing sounds in isolation, but that these sounds are part of a communicative system the use in daily life. In relation to this, Strickland ( U. D ) states that learning a language, whether it is the mother tongue or a foreign one, is learning a system of sounds an d their arrangements in words and patterns of organization together with the concepts the words and patterns represent.The following written work has as a primary proposal, the analysis of a speech sample recorded from a beginner speaker of English language who read a four – paragraph newspaper article in which the following vocalic sounds were immersed: mid – low back /? /, low front /? / , mid -high back / /, mid – high front /? / . Through the record we will be analyzing the substitution the speaker made or not of any of the four vocalic sounds mentioned before.We will be explaining why the speaker made that substitution, which factors influenced in the substitution and finally, we will be giving a variety of suggestions / recommendations for the appropriated production of vowel sounds of English and the rest of the inventory sounds. General Objective ? To explain the transference the speaker makes when pronouncing the English vowels which do not belong / exi st to Spanish inventory sounds. Specific Objectives ? To demonstrate the articulatory features that influence the speaker when pronouncing English vowel sounds. To establish different factors that affect the Speaker when pronouncing English vowels. ? To provide students accurate and useful pronunciation techniques that will make them improve their pronunciation of English. ONE of the few surprises at the Golden Globes two weeks ago — you’ll be forgiven if you’ve already forgotten about that odd little broadcast — was the award given to â€Å"Carlos,† the French director Olivier Assayas’s five-hour-plus reconstruction of the life and career of the notorious terrorist of the 1970s and ’80s Carlos the Jackal.The award represented a high point of cosmopolitanism at a predictably parochial event: 11 languages spoken on screen; dozens of locations across Europe and the Middle East; a polyglot cast led by a Venezuelan star, Edgar Ramirez, wh o has the potential to become an international sex symbol. What more could you want from a foreign film? /w? n ? v fju s? rprajz? z ? t gold? n globz tu wiks ? go ju ll bi f? rg? v? n ? f ju vealready f? rg? t? n ? bawt t ? d l? t? l br? dk? st w? z ?w? rd g? v? n tu k? rlos, fr? nt? d? r? kt? r ol? vie assayas sfive- aw? r- pl? s rik? nstr? k n ? lajf ? nd k? r? r ? v not? ri? s t? r? r? st ? v 1970s ? nd 80s k? rlos d k? l. ?w? rd r? pr? z? nt? d ? haj p? jnt ? v cosmopolitanism ? t ? pr? d? kt? bli p? roki? l ? v? nt: 11 l gw? d z spok? n ? n skrin; d? z? nz ? v loke nz ? kr? s j? r? p ? nd m? d? l ist; ? p? liglat k? st l? d baj ? v? n? zwel? n st? r, dgar r? m, rezwho h? z p? t? n l tu b? k? m ? n ? nt? rn n? l s? ks s? mb? l. w? t m? r k? d ju w? nt fr? m ? f? r? n f? lm/ |Phonetic Transcription |Well pronounced |mispronounced |Segment used for substitution | |/? / | | | | |/? f/ | | |Substitution of the mid-high front | | | | |vowel /I/ for the Spanish /i/ | |/ t/ | | | | |/l? t? l/ | | | | |/br? k? st/ | | |Back closing diphthong /ou/ instead of | | | | |the mid low back /? / in the first | | | | |syllable. | |/br? dk? st/ | | |Substitution of the low front vowel /? /| | | | |for the central schwa /? in the second| | | | |syllable. | |/g? v? n/ | | | | |/ol? vie/ | | | | |/? nd/ | | |Substitution of the low front vowel /? /| | | | |for the central schwa /? in the second| | | | |syllable. | |/k? r? r/ | | | | |/t? r? r? st/ | | |Substitution of the Mid- high front | | | | |vowel /I/ for the Spanish /i/ | |/sev? nt? / | | |Deletion of the mid-high back vowel. |/? nd/ | | | | |/e? t? / | | |Deletion of the mid-high back vowel. | |/d k? l/ | | | | |/? t/ | | | | | | | | | |/pr? ? kt? b? l/ | | |Substitution o the Mid- high front | | | | |vowel /I/ for the mid front in the | | | | |first syllable and substitution of Mid-| | | | |high front vowel /I/ for the Spanish | | | | |/i/ in the second syllable. |/? v? nt | | | | |/l gw? d z/ | | |Substitut ion of the low front vowel /? /| | | | |for the central /? / in the first | | | | |syllable. | |/? kr? s/ | | |Substitution of the mid-low back /? , | | | | |for the Spanish /o/ | |/? nd/ | | |Substitution of the low front vowel /? /| | | | |for the central schwa /? / in the second| | | | |syllable. | |/m? d? / | | |Substitution of the Mid- high front | | | | |vowel /I/ for the Spanish /i/ | |/k? st/ | | |Substitution of the low front vowel /? /| | | | |for the Mid-low back /? / | |/r? mirez/ | | |Substitution of the low front vowel /? | | | | |for the central Schwa /? / | |/h? z/ | | |Substitution of the low front vowel /? /| | | | |for the Mid-low back /? / | |/b? k? m/ | | | | |/? n/ | | |Substitution of the low front vowel /? | | | | |for the central Schwa /? / | |/? nt? rn n? l/ | | |Substitution of the low front vowel /? /| | | | |for the central Schwa /? / | |/? nt? rn n? l/ | | | | |/s? mb? l/ | | | | |/k? / | | | | |/f? lm/ | | | | Except that â€Å"Carlos† was not n ominated for the Golden Globe in that category (the winner was â€Å"In a Better World,† from Denmark): it was made for, and first shown on, French television, a fact that also rendered it ineligible for consideration — as a foreign-language or any other kind of film — by the Academy of Motion Picture Arts and Sciences, which announced its nominees last Tuesday.Mr. Assayas’s dark-horse victory at the Globes was for best miniseries or motion picture made for television. Fair enough, given its origins. Then again, â€Å"Carlos† has encountered its American audience in the way more and more foreign films do these days: on a handful of movie screens in big cities, and on cable and video-on-demand. So its exclusion from the Oscars seems somewhat arbitrary. /? ks? pt t k? rlos w? z n? t n? m? net? d f? r gold? n glob ? n t k? t? g? ri ( w? n? r w? z ? n ? b? t? r w? rld, fr? m d? nm? rk): ? t w? z med f? r, ? nd f? rst ? on ? n, fr? nt? t? l? v n, ? f? kt t ? so r? nd? rd ? t ? n? l? d b? l f? r k? ns? d? re n ? z ? f? r? n- l gw? d? ?r ? ni r kajnd ? v f? lm baj ?k? d? mi ? v mo n p? kt r ? rts ? nd saj? ns? z, w? t? ?nawnst ? ts n? m? niz l? st tuzdi. m? st? r. assayas sdark- h? rs v? kt? ri ? t globz w? z f? r b? st m? nisiriz ? r mo n p? kt r med f? r t? l? v n. f? r ? n? f, g? v? n ? ts ? r? d nz. n ? g? n, k? rlos h? z ? nkawnt? rd ? ts ? m? r? k? n ? di? ns ? n we m? r ? nd m? r f? r? n f? lmz du ? iz dez: ? n ? h? ndf? l ? v muvi skrinz ? n b? g s? tiz, ? nd ? n keb? l ? nd v? dio- ? n- d? m? nd. so ? ts ? ksklu n fr? m sk? rz simz s? mw? t ? rb? tr? ri/ |Phonetic Transcription |Well pronounced |mispronounced |Segment used for substitution | |/? ks? pt/ | | |Substitution of the mid high front /I/ for | | | | |the mid front /e/ | |/ t/ | | |Substitution of the low front vowel /? / for| | | | |the Mid-low back /? | |/? n/ | | | | |/ t/ | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? / | |/k? t? g? ri/ | | |Substitution of the low front vowel /? / for| | | | |the Mid-low back /? | |/w? n? r/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ | |/? n/ | | | | |/? t/ | | | | |/? nd/ | | |Substitution of the low front vowel /? for| | | | |the central Schwa /? / | |/t? l? v n/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ | |/f? kt/ | | | | |/ t/ | | |Substitution of the low front vowel /? for| | | | |the central Schwa /? / | |/? t/ | | | | |/? n? l? d b? l/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ in the second | | | | |syllable. | |/k? ns? d? re / | | | | |/? z/ | | | | |/l gw? d? / | | |Substitution of the low front vowel /? / for| | | | |the mid-front /e/ | |/en? / | | | | |/f? m/ | | | | |/? k? d? mi/ | | | | |/p? kt r/ | | | | |/? nd/ | | | | |/w? t? / | | | | |/? s/ | | | | |/l? st/ | | |Substitution of the low front vowel /? / for| | | | |the Mid-low back /? / | |/m? st? r/ | | | | |/v? kt? ri/ | | |Substitution of the mid high front /I/ for | | | |the highest front /i/ | |/? t/ | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? / | |/m? st? r? z/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ | |/p? kt / | | | | |/t? l? v n/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ | |/g? v? n/ | | | | |/? ts/ | | | | |/? ? d nz/ | | |Substitution of schwa /? / for the highest | | | | |front vowel /i/ in the second syllable, | | | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ in the third | | | | |syllable. | |/h? / | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? / | |/? ts/ | | | | |/? n/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ | |/? d/ | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? / | |/f? lmz/ | | | | |/h? ndf? l/ | | | | |/ h? ndf? l/ | | | | |/? / | | | | |/b? g/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ | |/s? tiz/ | | |Substitution of the mid high front /I/ for | | | | |the highest front /i/ | |/? d/ | | | | |/v? dio/ | | | | |/d? m? nd/ | | | | |/d? m? nd/ | | | | |? s | | | | |? ksklu n | | | | |? sk? rz | | |Substitution of the mid low back /? /, for | | | | |the Spanish /o/ |But so does everything else about the way the Academy deals with movies from the rest of the world. An elaborate and mysterious winnowing process pares down the thousands of potential nominees to five. This year they are â€Å"Dogtooth† from Greece, â€Å"Incendies† from Canada, â€Å"Biutiful† from Mexico, â€Å"Outside the Law† from Algeria and â€Å"In a Better World,† which might be considered the front-runner if you take the Globes as an omen. /b? t so d? z ? vri ?ls ? bawt we ?k? d? mi dilz w muviz fr? m r? st ? v w? rld. ?n ? l? br? t ? nd m? st? ri? w? no pr? s? s p? rz dawn ?awz? ndz ? v p? t? n l n? m? niz tu fajv. s j? r ? e ? r dogtooth fr? m gris, incendies fr? m k? n? d? , biutiful fr? m m? ks? ko, awtsajd l? fr? m ? ld ri? ?nd ? n ? b? t? r w? rld, w? t? majt bi k? ns? d? rd fr? nt- r? n? r ? f ju tek globz ? z ? n om? n/ |Phonetic Transcription |Well pronounced |mispronounced |Segment used for substitution | |/? vri / | | | | |/? k? d? i/ | | | | |/w / | | | | |/? n/ | | | | |/? l? br? t/ | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? | |/? nd/ | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? / | |/m? st? r? z/ | | |Substitution of mid high front /I/ for the | | | | |mid-front /e/ in the second syllable. | |/w? no | | | | |/ s/ | | |Replacement of the mid high front /I/ for | | | | |the highest front /i/ | |/j? r/ | | | | |/k? n? d? / | | |The speaker did not produce de vowel sound. |/? ld ri? / | | |Substitution of mid high front /I/ for the | | | | |mid-front /e/ in the second syllable. | |/? ld ri? / | | |Substitution of the low front vowel /? / for| | | | |the Mid-low back /? / in the first syllable | |/? n/ | | | | |/w? ? / | | | | |/k? ns? d? rd/ | | | | |/? f/ | | | | |/? z/ | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? | |/? n/ | | |Substitution of the low front vowel /? / for| | | | |the central Schwa /? / | â€Å"Dogtooth† came and went on a few American screens last spring, and â€Å"Outside the Law† had a brief run in December (and may return shortly); only â€Å"Biutiful,† whose globally famous star, Javier Bardem, was nominated for best actor, is likely to be playing now at a theater near you.The others will be released in the late winter or early spring, in the hopes of realizing some kind of box office bounce. The usual pre-nomination handicapping — the canvassing of critical opinion and the weighing of popular sentiment — does not apply to these movies, which might in principle make the choices less compromised, but in practice only serves to make them more confusing. dogtooth kem ? nd w? nt ? n ? fju ? m? r? k? n skrinz l? st spr , ? nd awtsajd l? h? d ? brif r? n ? n d? s? mb? r ( ? nd me r? t? rn rtli); onli biutiful, huz glob? i fem? s st? r, h? vi? r bardem, w? z n? m? net? d f? r b? st ? kt? r, ? z lajkli tu bi ple naw ? t ? ?i? t? r n? r ju. rz w? l bi rilist ? n let w? nt? r ? r ? rli spr , ? n hops ? v ril? jz s? m kajnd ? v b? ks ? f? s bawns. ju w? l pri- n? m? ne n h? ndik? p k? nv? s ?v kr? t? k? l ? p? nj? n ? nd we ?v p? pj? l? r s? nt? m? nt d? z n? t ? plaj tu ? iz muviz, w? t? majt ? n pr? ns? p? l mek t js? z l? s k? mpr? m? jzd, b? t ? n pr? kt? s onli s? rvz tu mek m m? r k? nfjuz / Phonetic Transcription |Well pronounced |mispronounced |Segment used for substitution | |/? nd/ | | |Substitution of the low front vowel| | | | |/? / for the central Schwa /? / | |/l? st/ | | |Substitution o f the low front vowel| | | | |/? for the low-back. | |/spr / | | | | |/? nd/ | | | | |/h? d/ | | | | |/? n/ | | | | |/? d/ | | | | |/? kt? r/ | | | | |/? z/ | | | | |/ple / | | | | |/? t/ | | | | |/n? / | | |Substitution of the mid-high back | | | | |vowel /I/ for the central diphthong| | | | |/I? / | |/w? l/ | | |Substitution of the mid-high back | | | | |vowel /I/ for the Spanish /i/ | |/? / | | | | |/w? nt? r/ | | | | |/spr / | | | | |/? n/ | | | | |/ril? jz / | | | | |/? ? s/ | | |Substitution of the mid low back | | | | |/? /, for the Spanish /o/ | |/h? ndik? p / | | |Substitution of the mid-high back | | | | |vowel /I/ for the Spanish /i/ | |/h? ndik? p | | | | |/k? nv? s / | | | | |/k? nv? s / | | |Substitution of the mid-high back | | | | |vowel /I/ for the Spanish /i/ | |/kr? t? k? l/ | | | | |/? p? j? n/ | | | | |/? nd/ | | | | |/we / | | | | |/w? t? / | | | | |/? n/ | | | | |/pr? s? p? l/ | | | | |/? n/ | | | | |/pr? kt? s/ | | | | |/k? nfjuz / | | | | METHODOLOGYAn IPC s tudent from the Second semester was selected for the recording of the speech sample which was one of the main concerns of this investigation. The recording was made on February 9th in a classroom of the IPC. The electronic device used was a low quality cell phone whose recording application allowed us to record the student’s speech and then, through USB connection, transferred the audio to the PC and copied the data in a CD-ROM. ANALYSIS OF THE RESULTS †¢ CHART N? 1 Production of the vowel sound mid – low back /? / in a text read by a student of the second semester at the IPC. | |Pronunciation | | |Sound | | | | | |Substitution | | |Well – Pronounced | | | | | |Mispronounced | | | | | |Substitution of the mid | |/? |0 |4 |low back /? /, for the | | |0% |100 % |Spanish /o/ in most of | | | | |the cases. | †¢ For the vowel sound low front /? / (fifty – three times). †¢ For the vowel sound mid -high back /? / (two – times). †¢ Fo r the vowel sound mid – high front /? / (eighty – two times). †¢ For the vowel sound mid-low back /? / ( four times) Sound |Right |Wrong |Substitution | | |2 |0 | | |/? / |100% |0% |None | |Sound |Right |Wrong |Substitution | | |57 |24 | | |/? |70% |30% |In most of the cases, | | | | |replacement of the mid high | | | | |front /I/ for the highest | | | | |front /i/ | Sound |Right |Wrong |Substitution | | |22 |31 | | |/? / |42% |58% |In most of the cases, | | | | |Substitution of the low front| | | | |vowel /? for the central | | | | |Schwa /? / | 1- The speaker’s most troublesome sound was the mid – low back vowel of English /? /, although its incidence in the whole article was very low, only four times. Nevertheless, the student substituted the English sound /? / whose lip- position is similar to the one of Spanish / o /, that is, slightly rounded. 2- After the mid-low back vowel, the most troublesome sound was the low front vowel /? /, due to the f act that the speaker substituted this sound /? / in most of the cases for schwa /? or Mid-low back /? /, in which the lips are slightly spread and the vowels for the substitution are lax (/? /) and tense (/? /) respectively. Some aspects that may cause trouble for the speaker is the word spelling, because sometimes they tend to get confused or doubtful when pronouncing a word, in the moment they see a difficult or uncommon spelling. RECOMMENDATIONS In order to facilitate our labor as future English teachers and to encourage our students to learn the language while developing effective skills, being speaking our main concern, the researchers selected a series of educational techniques: ? ReadingsAs future EFL teachers we have to expose our students to English language through â€Å"readings† in which students will find a visual stage (graphemes) and an auditory one (phonemes). Students will read aloud pieces of writings made by them or any selected reading material made by the teacher such as, short stories A Christmas Carol by Charles Dickens, To Build a fire by Jack London, or any play such as: Romeo and Juliet by William Shakespeare. Students will read or hear structures like: pot – stop, tip – sleep, car – bad and the will also be aware of the likenesses or differences among vocalic sounds immersed in the readings. Dictation EFL teachers must develop listening skill, so as a speaking one, in their students and this can be done through the appropriate use of dictation as a useful and realistic technique that will allow students to receive a phonic background and then to analyze the spelling data involved, that is, graphemes. The most important part of this method is that students will be able to create the pieces of writings that will be read by the teacher or among the classmates and whose content will be according to their interests and experiences, so student? creative expression will also be taken into account as essential par t of the learning process. ? Poetry According to Stuckland (1962) students like poetry first for its singing quality, for its rhyme, rhythm and all that goes into the melody of verse. That is, the enjoyable environment poetry creates when students interpret its content. Suggested poems will be: Hickory, Dickory, Dock by William Wallace Denslow in whose content are presented a variety of vowel sounds. CONCLUSIONSIn order to make our students aware of the different vowels in English, we as English teachers, have to clarify and exemplify several exercises for them, to make a distinction in pronunciation patterns of the sounds they can find more troublesome in English. We can write similar words in the board and provide a distinction of sounds to differentiate them, so students could see the pronunciation if we would practice with them the distinction and very essential, the spelling patterns for the English vowel productions and examples with these.Furthermore, if we teach these spelli ng patterns criteria and we practice the pronunciation of these difficult vowels for our students, they will assimilate and acquire a better understanding, specifically if we focus our attention on these vowels /? / and /? /. As another useful activity, we can encourage our students to produce the different vowels of English by different techniques, and be aware of common mistakes in the utterance of the mid-low back and /? / and the low front /? /.Regarding this, we can explain our students different techniques to practice in the classroom, such as reading activities, dictations, spelling patterns, pronunciation differences and others. Finally, we as EFL teachers have to be more sensible while listening to our student? s vowel production and when they find it difficult to make a distinction between the vowel systems of English and Spanish, and we can provide them with a comparison and contrast pattern, in order to provide them with the comprehension and accurate distinction between these systems, making their pronunciation more accurate. BIBLIOGRAPHICAL REFERENCESSAPIR, EDWARD  (1921)  Language: An Introduction to the Study of Speech. Harcourt Brace and Company, Orlando, Florida. STRICKLAND, RUTH (1969) The language arts. D. C Health and Company. Lexington, Massachusetts. A. C,GIMSON (1962) An introduction to the pronunciation of English. Reader in Phonetics, University College, London. A. C,GIMSON (1975) A practical Course of English Pronunciation, a perceptual approach. Edward Arnold Publishers, 25 Hill Street, London. ———————– Professor: Viktor Carrasquero Hickory, dickory, dock The mouse ran up the clock The clock struck one, The mouse ran down, Hickory, dickory, dock

The Buffalo Creek Tragedy - Free Essay Example

Sample details Pages: 6 Words: 1737 Downloads: 3 Date added: 2017/06/26 Category History Essay Type Analytical essay Did you like this example? Topic: Buffalo Creek Paper In February of 1972, there was a collapse of a coal waste impoundment dam that was situated along the Buffalo Creek in Logan County of West Virginia. The flood that resulted killed one hundred and twenty-five people and caused damage of over fifty million dollars. The disaster to date continues to be one of the most deadly while at the same time preventable mining catastrophe. Following the Buffalo Creek dam collapse, three investigative commissions were established. The investigations revealed that Pittston Coal Company, who was the owners of the Buffalo Creek improperly, constructed the dam that collapsed i.e. dam No. 3. They wilfully disregarded the safety concerns of the dam and two others. It was also revealed that the West Virginia regulations, inspection policies, as well as, penalties for those who violated the mining safety codes contributed to the catastrophe. While the management, Pittston Coal, avoided criminal charges aga inst them, three lawsuits filed by the survivors were successful. (Nugent 35) Evidently, what happened at Buffalo Creek was not the right act of a capricious God. It was the human hand that killed the people. Notably, the more things changed in Buffalo Creek, the more they also stayed the same. Investigators have concluded that the third dam on the Middle Fork was established of an old age practice of disposing of waste materials. It was also constructed without using the due technology and without the consultation of professionals qualified in designing and building such a massive structure. They failed to find a conclusive answer that the incident was an act of God. Fifth, a reaction from the commission of enquiry showed that the officials of the Pittston Company disregarded the safety of Buffalo Creek residents and the people who lived around the coal refuse impoundments. The Buffalo Creek tragedy led to the development of more stringent mine safety regulations. From the bo ok, West Virginia legislatures and the Congress passed new rules that regulated the construction and maintenance of the dam. It notes that the entire blame was put on the Pittston Company. They had the knowledge of what could transpire in the case that a flood occurred. All its managers at whatever level had completely ignored the recommendations that had been passed to them. They were simply not doing their job. They had ignored the recommendations that were submitted to them by those who had vast knowledge in the field. There were no engineering constructions that were made when the third dam was under construction. That was a blatant disregard of the law From a personal assessment, the outcome of the case was a bittersweet victory. The cash received by the victims of the tragedy was more than what they had witnessed in their lives. 13.5 million dollars was much less than the 32.5 million dollars they had originally proposed settling their claim, but it was, however, larger tha n the three million dollars Pittston had proposed. Huge compensation would serve Pittston justice since it had a financial implication on its operation. As a result of the case, immense lessons were learnt from the happenings at Buffalo Creek. Coal mines today are no longer part used because of the attention that was brought by the mining practice at Buffalo Creek. The outcome of the case is thus laudable. It has made the corporate culture of most mining companies to change drastically. They now take into consideration their stake-holders safety with high regards because they would be held accountable for the damages they cause. The outcome of the case also showed the importance of working in large law firms. It is explained by the fact that, without them, the efforts would be futile. Though the case was opened to media attention and scrutiny, its significance was felt. It promoted its publicity owing to the limitation that was put on the case that came afterwards. (Nugent 31) In the book, ethical perspectives can be seen. Starting as of is the manner in which the management of Pittston was quick to dismiss the tragedy as an act of God. It was completely unethical of the company since the accident was responsible for the mass deaths that were experienced in the area. The practise sparked off rage and fury amongst the Buffalo community. The step by the company was in a bid to absolve the company from payment of the huge amounts of funds to the victims and also the legal responsibilities that would come with it. Even when the company was opened to the community of Buffalo Creek, it still did not accept responsibility for the flood. It showed clearly that the case had not reached an advanced stage that warranted payment to the victims. The above scenario raises an ethical question of Pittston. Be here a code of ethics that the company followed so as to guide its everyday operations? (Nugent 45) Gerald Stern, the attorney, also puts forward issues of ethics as he handles the case. It had been the most persuasive case that he had worked on. Since it was his most rewarding case, his passion as he deals with the case can be widely seen. He dutifully represents the people who were pleased enough to have survived without having anything left. Thanks to his high ethical values, he goes against the Buffalo Mining Company so as to support the victims of the flood. It brings him out as a prosecutor who wants justice for all members of the society. Stern’s desire for justice makes him to be personally involved in the cases he undertakes even though he knows that lawyers should not do that. The personal interest he had in the case drove him harder on the defensive. He had the view that someone must be held responsible for the tragedy that occurred. It serves only to give a background of the code of ethics that he followed in his professionalism. However, one would argue that he exorbitantly charged his clients the lawful fees. He remained with a huge chunk of the amount that was given to the victims. (Gleser, Green and Winget 65) Another ethical perspective can be viewed in terms of Buffalo Mining Company negligence on its environment and the infrastructure laws that it never complied with. Coal mine safety and security bill were enacted into law in 1969. The law outlawed the construction of coal refuse dams. The mining company, however, went against the law to construct the Buffalo Creek dam. In compliance with the law, the mining company have to stopped the dumping of coal refuse into the dam. Commissions that were formed also stated that the dam had not been built to the required engineering standards. All the above brings the question of ethics in the Buffalo Mining Company. It was tantamount to follow strictly the regulations that had been pre-set for the construction of the dam. (Stern 12). Through the incident, I would say that the law came to life as it was rightfully served to the members of the Buffal o Creek community. It provides an insight into crime and correctional perspective. The case presented a good consideration suitable for the victims of the floods. It has got me a reason for settlements as an option over jail terms. However, settling the matter out of the court system would have become a better option than the litigation process the case went through. It is because the citizen’s commission was at a disadvantage since it had lost key witnesses to the suit. In spite of this, the story reaffirmed my belief in the legal system. The remedy to the victims of the floods serves as a good starting point for legal representation. The verdict that the federal court system gave was appropriate since there had been perceived corruption in the state judicial system. It has eliminated the initial fear that I had of the courts being controlled by the privileged in the society such as the governor. In such a case, the courts would be supervised by the Governor, who would have an influence on the judges’ appointees. In the case, incidences of bribery, corruption and obstruction of justice were not experienced. My view of the judicial system has, therefore, been positively revamped as justice was dutifully meted out. (Stern 32). One would quickly note the good job that was done by attorney for Stern. I would advise him that Pittston also needed to take place accountable for their actions. The compensation that was paid to the victims was not enough. An entire community of Buffalo Creek lay in ruin due to the neglect of Pittston. It would have done it fine if Stern had advocated for the withdrawal of their licence. It would caution other companies in the mining sector. As an addition of salt into injury, no indictments were produced against Pittston. A jury that looked into the charges that were levelled against the company failed to remit any definite charge against the company. Stern, the attorney, would have followed and ensured that every part y to the case was given justice. All in all, Stern did a commendable job in establishing that the defendant was reckless in his actions. Anybody who would find himself in a similar situation would be advisable to follow suit in attorney stern’s footsteps. His strong desire for justice for the affected victims is something extra lawyers can employ in their daily duties in the judicial system. (Gleser, Green and Winget 21) In conclusion, it was said that an avoidable tragedy took the lives of several people and also destroyed property. The society wipes away could have influenced the town of Buffalo Creek for prosperity. If only the mining company had learnt a lesson from preceding incidences such as the Aberfan that happened in 1972, the day would have proceeded just like any other bright and joyful Saturday. The case is expected to be taken with utmost concern. Similar mining companies should learn from the occurrences and take precautions as regards the accident. Strict l egislations should also be set up to control the mining. Lobbying by state corporations should also be illegalise. The measures above would ensure that a similar accident at the Buffalo Creek does not occur. Works cited Glaser, Goldine C, Bonnie L Green, and Carolyn N Winget. Prolonged Psychosocial Effects Of Disaster. New York: Academic Press, 1981. Print. Urgent, Tom. Death at Buffalo Creek. New York: Norton, 1973. Print. Stern, Gerald M. The Buffalo Creek Disaster. New York: Vintage Books, 1977. Print. Don’t waste time! Our writers will create an original "The Buffalo Creek Tragedy" essay for you Create order

Essay about Night by Elie Wiesel - 783 Words

Night is a novel written from the perspective of a Jewish teenager, about his experiences as a prisoner during the Holocaust. Our teenager named Eliezer grew up in the small community of Sighet, located in Hungarian Transylvania. It’s here that Eliezer studies religion, both the Cabbala and the Torah. At the beginning of the war Eliezer was dedicated and absolute in his belief of God, but throughout the events of World War II his faith slowly starts to wither away. Eliezers main conflict that governs the story would be sustaining his belief in God. This becomes especially hard throughout the book, as he has to face more and more challenging issues. Moshe the Beadle is the one character that Eliezer learned about his faith from, Moshes†¦show more content†¦It’s in these moments that Eliezer has lost all faith he had in humanity and religion, which he had previously learned from Moshe. One point in the story that Eliezer questions his faith in God is when they are forced to watch the hanging of other prisoners, one time the Gestapo even hangs and kills a small child for being associated with the rebels. It seems that during this point the prisoners start to react for means of survival only, family members were turning on each other. The prisoners turn cold hearted and cruel towards each other because now their only concern is survival. Because of the horrific events in the concentration camp and the ever-present risk of death does Eliezer begin to lose his faith in humanity and his God. Eliezer has a tough time understanding how the world and the Gestapo can be capable of this much fury. Because his teachings tell him that God is good, and since God is everywhere the world therefore must be good. Another strong theme from the book is the importance of family bonds, especially if that’s all you have left in harsh conditions. Eliezer has a hard time watching the other families interact because they no longer share a special bond of love but instead share the idea of selfishness. More than once Eliezer experiences the rupture of the bond a family shares between both the father and son. He describes his bond with his father as a support system; they both ensure the other has enough to surviveShow MoreRelatedNight by Elie Wiesel646 Words   |  3 PagesTen years after WWII, Elie Wiesel’s novel Night was published in 1955. Night describes â€Å"his memories of life inside four different Nazi death camps,† as he was one of the few Jews to survive the Holocaust during WWII (Sanderson). Wiesel’s autobiographical novel makes him â€Å"the best-known contemporary Holocaust writer and novelist,† and reveals the impact of the concentration camps on humanity and for the individual (Sibelman).As a negative Bildungsroman, Night depicts â€Å"a coming of age story in whichRead MoreNight, By Elie Wiesel Essay1276 Words   |  6 PagesNight is a first-hand account of life for Elie Wiesel as a young Jewish teenage boy living in Hungary and event ually sent to Auschwitz with his family. The moment his family exits the cattle car the horror of Auschwitz sets in. His mother and sisters become separated from him and his father immediately, their fate sealed. Elie stays with his father and right away a stranger is giving them tips on how to survive and stay together. Immediately told to lie about their ages, making Elie a little olderRead MoreNight, By Elie Wiesel1372 Words   |  6 Pageselse† (Wiesel ix). Years after he was liberated from the concentration camp at Buchenwald, Elie Wiesel wrote Night as a memoir of his life and experiences during the Holocaust, while a prisoner in the Nazi concentration camps at Auschwitz and Buchenwald. Scholars often refer to the Holocaust as the â€Å"anti-world†. This anti-world is an inverted world governed by absurdity. The roles of those living in the anti-world are reversed and previous values and morals are no longer important. Elie Wiesel portraysRead MoreNight, By Elie Wiesel1083 Words   |  5 Pagesthe 1960 novel, Night, Elie Wiesel utilizes several literary devices, including the symbology of nighttime, motif of religious practices, and theme of father-son relationships, in order to emphasize the atrocities of the Holocaust specifically for Jews. Wiesel’s first hand experience in concentration camps allows for a vivid retelling of what many people had to endure. The symbolic portrayal of the nighttime helps to add a deeper meaning to the text. The title of the novel, Night, brings the symbolRead MoreNight, By Elie Wiesel1087 Words   |  5 PagesNight by Elie Wiesel The aim of this book review is to analyze Night, the autobiographical account of Elie Wiesel’s horrifying experiences in the German concentration camps. Wiesel recounted a traumatic time in his life with the goal of never allowing people to forget the tragedy others had to suffer through. A key theme introduced in Night is that these devastating experiences shifted the victim s view of life. By providing a summary, critique, and the credentials of the author Elie Wiesel, thisRead MoreNight, By Elie Wiesel1476 Words   |  6 PagesIn Night, by Elie Wiesel, one man tells his story of how he survived his terrible experience during the Holocaust. Wiesel takes you on a journey through his â€Å"night† of the Holocaust, and how he survived the world’s deadliest place, Auschwitz-Birkenau. Elie Wiesel will captivate you on his earth shattering journey through his endless night. Elie Wiesel’s book Night forces you to open your eyes to the real world by using; iron y, diction, and repetition to prove that man does have the capability toRead MoreNight By Elie Wiesel1661 Words   |  7 PagesNight Sequel Proposal Night is an account of the Holocaust and persecution of the Jewish people, written by Elie Wiesel. Elie Wiesel wrote, â€Å"Never shall I forget that night, the first night in camp, which has turned my life into one long night, seven times cursed and seven times sealed. Never shall I forget that smoke. Never shall I forget the little faces of the children, whose bodies I saw turned into wreaths of smoke beneath a silent blue sky† (Night). Remembering the events of the Holocaust andRead MoreThe Night By Elie Wiesel996 Words   |  4 Pagesunderstand how deeply literal and symbolic the book entitled Night by Elie Wiesel is. The novel brings light to the reader about what the Jews faced while in the fire, hell and night; nonetheless, the author portrays each and every day during this year as a night in hell of conflagration. Were this conflagration to be extinguished one day, nothing would be left in the sky but extinct stars and unseeing eyes. (Wiesel 20). When Wiesel arrived a t the camp he counted the longest dreadful ten stepsRead MoreNight, By Elie Wiesel809 Words   |  4 Pagespractically unbearable. Everyday you wake up with this feeling that you’re going to die; sometimes you don’t even fear this happening. In the book â€Å"Night† the author Elie Wiesel takes the reader to a place in time that they wouldn‘t ever want to journey to. He gives you a picture of the real gruesomeness and terrifying circumstances that came from the Holocaust. Wiesel tells of his time spent at the Auschwitz concentration camp, and then to Buchenwald. Though the book is only a little over one-hundred pagesRead MoreThe Night By Elie Wiesel1636 Words   |  7 PagesElie Wiesel s Night chronicles his experience surviving in a concentration camp. He, along with every other Jew in his town, and many more throughout Europe, were sent to concentration camps for no fault of their own. Hitler, the fascist dictator of Germany and most of Europe, hated t hem because of their religion. He considered them a separate, inferior race and created the concentration camps to kill them all. Elie lost his mother, little sister, father, and nearly everyone he knew to these factories

12 Angry Men by Reginald Rose - 907 Words

The literary element setting includes the time when the story happens and location where the story takes place. Some stories use variety of settings to initiate an interesting beginning. However, the 12 Angry Man has only one fixed setting – the jury room, which is not commonly used in a novel. The author, Reginald Rose, overcomes the limitation in setting by describing changes in weather, initiating different types of character and imitating the events of the murder. First of all, the author overcomes the limitation in setting by describing changes in weather. In the story, the weather had a major effect which leads the change in feeling. The weather changes from very hot to raining to storming. In act I, it’s a extremely hot day, all of the 12 jurors sitting in an closed room, the air conditioner was unfortunately not working. This makes all of the jurors annoyed, such as juror 7 said (Reginald 6). The foreman was trying to fix the electronic fan. Because of the hot w eather, it makes the atmosphere intense as well. The high temperature makes the jurors annoyed and makes it harder for them to vote. Moreover, when it begins to rain, the jurors start to be more irritated and annoyed. For example, juror 7, he got really angry and became impatient because his baseball game had been cancelled due to the heavy rain. Juror 7 is a big fan of baseball, like he said: This better to be fast. I got tickets to a ball game tonight. Yankees - Cleveland. When it storms, a big fights andShow MoreRelated12 Angry Men By Reginald Rose1450 Words   |  6 Pagesindividual does not need to conform to society s ideals in order to find their happiness or be successful in life. When an individual chooses to not conform, it will lead them to their future and their own accomplishment. In the play,12 Angry Men, by Reginald Rose, readers can understand that one do not have to conform to what is the majority but an individual could be successful with their own action and thoughts. Juror 8 uses pathos to defend the boy by arguing, â€Å"Look, this boy s been kickedRead MoreAnalysis Of 12 Angry Men By Reginald Rose731 Words   |  3 Pagesteachers of the English Department. I am very thankful for you to invite me to talk to you today. As a student, we don t look forward to assignments based on boring novels or books that just don t captivate our attention. But the book by Reginald Rose, ’12 Angry Men’, on the other hand, is a story that fascinates and compels us. As well as being an entertaining book it is also an informative book. It goes through the legal system, the role of jurors, what to expect to come at you at the deliberationRead MoreSumm ary Of 12 Angry Men By Reginald Rose1681 Words   |  7 PagesJoshua Bennett American Literature 7-27-14 12 Angry Men by Reginald Rose Plot Development of Act 1 In Act 1 of 12 Angry Men, all the jurors were introduced and the trial was revealed to us. There were twelve jurors that were trying a teenage boy who was accused of murdering his father. The scene was set in a jury room in the New York City Court of Law on a hot summer day in 1957. Before the voting started, the judge stated that for the boy to be found guilty and receive the death penalty, thereRead MoreAnalysis Of 12 Angry Men By Reginald Rose Essay1845 Words   |  8 Pages12 Angry Men The drama play/film, 12 Angry Men, written in 1957 by Reginald Rose, is about concerns that arise in a homicide trial of an 18 year old inner city teen, who was accused of stabbing his father to death. As the arguments of the trial closed, the 12 members of the jury prepare to put careful thought into a decision, with a guilty verdict sentencing the teen to death. As a unanimous decision is attempted to be reached while in isolation together, juror member 8 expresses sincere doubt inRead MoreAnalysis Of The Play 12 Angry Men By Reginald Rose1082 Words   |  5 PagesFeature Article Prejudice is like a ghost, it has been haunting the human race since the very beginning. Maddison Hinte investigates the way prejudice affects our society by changing our views of others and the way we treat them. The play ‘12 angry men’ by Reginald Rose discusses that we shouldn t judge people on their background, on their style, or on their religion, instead we need to focus on what matters most, what’s on the inside. Literature both teaches and encourages us to question the issue ofRead MoreTwelve Angry Men1296 Words   |  6 Pagesbeen accused of murdering his father. On April 14th, 1951, Reginald Rose, a thirty-one-year-old army veteran published his second, and most prominent dramatic work entitled Twelve Angry Men. This play is now admired as a momentous, eloquent and critical examination of the United States jury system. Twelve Angry Men examines key courtroom themes including civil duty and reasonable doubt. Through the voice of these twelve men, the audience must ask themselves imperative questions regardingRead MoreThe Twelve Angry Men Juror 3 and Juror 8 Comparing Essay1919 Words   |  8 PagesComparison essay comparing Juror 3 and Juror 8 What are some similarities between Jurors 3 and 8? What about differences? Oh gosh, its been years since Ive seen the movie (didnt read the play).   Okay,  Juror  #3 is the angry father, and Juror #8 is the guy who stands alone in the INNOCENT vote, right? I suspect the similarities are easier to find by reading the play because the movie really shows their contrasts. There is one similarity in that when they really believe something, theyRead MoreJuror Eight In Twelve Angry Men By Reginald Rose776 Words   |  4 PagesPicture a room with a large table in the center. There is a door, but it is locked. Filling up all the twelve seats around the table, there are twelve men: jurors debating the murder of a man living near the el tracks. The man’s son is his alleged killer, but one juror is not convinced. This image is from Twelve Angry Men, a play written by Reginald Rose. The Eighth Juror is being fair to the child, explaining how there are many â€Å"what-ifs† in the situation. Juror Eight brings up many different piecesRead MoreStereotyping in the World is the Universal Message of 12 Angry Men505 Words   |  3 Pagesâ€Å"Stereotyping in the World† today has become a greater and greater problem has history moves on. Some have been known to look past these cases such as Reginald Rose’s book Twelve Angry Men. The play has been shown that one voice can change the thoughts of many by getting past the first layer and breaking it down to their inner person. Twelve Angry Men has showed the theme of â€Å"Stereotyping in the World† through the characters’ proper reasoning, communicating, and believing in good faith. For instanceRead MorePrejudice, Prejudice And Prejudice1190 Words   |  5 Pagestheir inability to look at things objectively, it becomes hard for them to consider the facts of the situation as opposed to looking at things with their discriminatory perspective. In 12 Angry Men and To Kill A Mockingbird, both authors effectively show how bias and prejudice can obscure the truth. In 12 Angry Men, Juror 10 and Juror 3 are shown as characters who find the boy on trial guilty due to their narrow mindedness and/or bigotry. Juror 10 believes that the boy is guilty due to the bias he

Internal Control- A Detailed Analysis

Question: Discuss about the Report for Internal Control- A Detailed Analysis. Answer: Introduction Controls instilled within an organization so as to warrant that the business processes are conducted in the most desired manner, the financials prepared are reliable, the operations of the firm are accomplished by adopting an approach which is efficient enough to ensure that the firm is able to meet its goals and targets, the assets of the firm are protected enough to be able to safeguard from any kind of endangers and the processes are stringent enough to prevent any kind of fraudulent activities is what an internal control process promises. Unfortunately installing such procedures in a small organization may be a costly affair and the results may not be as desired. There may be situations wherein implementing such a process may be impossible[1]. In the said case it is very evident that the internal control imbibed within the Ashmore Grocery Store is weak and feeble enough to lead Kate Clarkston towards a path of losses. Thus I was requested to advise Ms. Kate Clarkston on the various internal control measures that she should follow so as to ensure that such a kind of vulnerability is wiped off. Credit (Accounts Receivable) Conducting a business on credit is a very common phenomena in the trade of retail and wholesale, specifically with regards the inventories. However to ensure that the there is no pilferage of the stock, a vigilant internal control system must be in place. The credit worthiness of the customers should be checked in detail[2]. The same should be conducted on a regular basis for both the new customers as well as the old ones as the credit worthiness may change with the changing scenarios. Further periodical follow ups for the clearance of the accounts is a must to prevent the occurrence of bad debts. The authority to grant credit to the customer should be kept by Kate herself and if any sales staff tries to grant credit on his / her judgement then the same should be questioned and dealt with immediately[3]. The next important area which requires attention is the immediate mending of the cash drawer as cash should always be kept under lock and key and adhoc withdrawals without approval should be stalled. Although there is one person responsible for the cash, yet maintaining more than one cash register also points fingers towards a weak control system. This may also lead to confusion and fraud. Thus the three registers should be discarded and only one register should be maintained which should account for all inflows and outflows of cash[4]. Credit- (Accounts Payable) Accounts payable is an equally sensitive area which requires vigilant controls, specially in a business like yours which has a very limited staff. The credit the suppliers give, the amount that they charge for the goods ,how much to order and timely negotiations with the suppliers is a must[5] .In the said scenario, Kate never took stock or inputs from its staff with regards the requirements of the goods each week and ordered in an adhoc manner. The same should be made only after proper stock taking is done. Further Kate should personally view the payments to be made to the suppliers so as to ensure prompt payments are made thus availing the benefit of cash discounts or other benefits that the suppliers offer[6]. Another very integral area of internal control which you need to inculcate is segregation of the work. The office administrator though very old employ should not be entrusted with the work of making payments to the suppliers, counting the cash, and filing of the bank statements. The work should be divided amongst the other staff also and the cash should be counted and banked by you personally. This would lead to applicability of self check process automatically[7]. The same may seem to be a costly affair to you, however if the work is delegated amongst the staff then the chances of risk and errors is minimized considerably. Inventories Inventories is another very fragile area which is prone to frauds thus daily stock taking should be made a part of the normal procedure of a business The stock taking will enable you to have an idea about the goods which are perishable in nature, the duration within which they get perished, the goods which are fast moving, goods which are no more in demand and which needs to be stopped at all. This will save your cost as well as ensure that the percentage of normal loss is minimal. Thus internal control over inventories can be instilled only if the stock is taken on a daily basis and any loss detected is immediately countered for. As the size of your business is small you may find this to be a time consuming as well as a costly affair, yet the benefits are manifolds[8]. Non-current assets Internal controls over non-current assets often takes a second seat in most of the firms which are not too big in size as their is a misconception with regards the fact that these do not hold much importance. But the said notion is incorrect. The fixed assets indirectly help in the conduct of the business and are costly assets which needs to be taken care of and maintained on a regular basis else replacement may cost huge to any entity leading to short term cash crunches as well as financial load. Thus timely maintenance and replacement of the same is the best remedy so that maximum benefits of depreciation as well as production is derived. Further a fixed asset register is a mandate for all kinds of firms[9]. In the current situation Kate uses few equipments such as an air fryer, refrigerator and bain marie which are expensive assets. She does not keep a track of the maintenance and timely repair and replacement of the same. She considers her staff to be so trustworthy that as soon as they inform her about the need for replacement of any equipment, without even checking the validity of the warranty or trying to get the same repaired she prefers to change the same immediately[10]. The same should be checked. Kate should take a note of the same and ensure a periodic AMC of the equipments installed at her shop. The equipment if under warranty should be sent to the company itself who would help to address her issues without any cost to her. Further before replacement a proper analysis of the cost of purchase versus the repair cost should be conducted and then a decision should be taken. She should have ventured into the reason for the replacement of a brand new ice cream freezer before replac ing the same as there may be chances that the same is stolen by any staff[11]. Conclusion Therefore as per my opinion Kate Clarkson should ensure adequate internal control is implemented and made a part of the system of her shop at the earliest. The top line of the firm may take a hit if adequate controls are not put in place before this leads to a larger fraud thus leaving her with no option but to shut down the business. It has to be understood that small business are more prone to inefficient systems and the staffs take the advantage of this vulnerability. Thus Ashmore Grocery Store should ensure that the above detailed measures should be adopted and made a part of its daily routine so that it can prevent profit erosion and earn profits as targeted for. References: Agarwal, V., Internal controls in a retail store,[Website]. 2015. https://www.withum.com/kc/internal-controls-retail-store/ (accessed 25 July 2016) Adams, K., Types of Internal Controls in a Grocery Store. Houston Chronicle, 25 July 2016. https://smallbusiness.chron.com/types-internal-controls-grocery-store-62145.html (accessed 25 July 2016) Cardwell, H., Principles of Audit Surveillance, R.T. Edwards Inc. USA, 2005 Frias, S.A., and Fajardo, C.L., Textbook in Auditing Theory (Assurance and related services), 4th Eds, KATHA Publishing Co. Ltd. Philippine, 2008 Geyer, J.M., The Basics of Inventory Internal Controls.; ImproMed, 15 February 2011, Accessed from https://www.impromed.com/newsletter/article.aspx?a=227 (25 July 2016) Horngren, C. Et al. Accounting, 7th Eds. Pearson, Australia, 2013 Hightower, R. Accounts Receivable- Cash Application, John Wiley Sons Inc., 2015, Available from E-book library (Accessed 25 July 2016) Internal Control: A Practical Guide, KPMG, UK, Service Print Limited , 1999 Long, M.M., Internal Controls for Small Businesses to Reduce Risk of Fraud, Intuit Inc. Plano, 2009 Rich, J.S. et.al. Cornerstones of Financial Accounting, South Western Cengage Learning, USA, 2012 Trenerry, A., Principles of Internal Control, University of New South Wales Press Ltd, New South Wales, 1999 [1] Agarwal, V., Internal controls in a retail store,[Website]. 2015. https://www.withum.com/kc/internal-controls-retail-store/ (accessed 25 July 2016) [2] Adams, K., Types of Internal Controls in a Grocery Store. Houston Chronicle, 25 July 2016. https://smallbusiness.chron.com/types-internal-controls-grocery-store-62145.html (accessed 25 July 2016) [3] Cardwell, H., Principles of Audit Surveillance, R.T. Edwards Inc. USA, 2005 [4] Frias, S.A., and Fajardo, C.L., Textbook in Auditing Theory (Assurance and related services), 4th Eds, KATHA Publishing Co. Ltd. Philippine, 2008 [5] Trenerry, A., Principles of Internal Control, University of New South Wales Press Ltd, New South Wales, 1999 [6] Rich, J.S. et.al. Cornerstones of Financial Accounting, South Western Cengage Learning, USA, 2012 [7] Horngren, C. Et al. Accounting, 7th Eds. Pearson, Australia, 2013 [8] Geyer, J.M., The Basics of Inventory Internal Controls.; ImproMed, 15 February 2011, Accessed from https://www.impromed.com/newsletter/article.aspx?a=227 (25 July 2016) [9] Hightower, R. Accounts Receivable- Cash Application, John Wiley Sons Inc., 2015, Available from E-book library (Accessed 25 July 2016) [10] Long, M.M., Internal Controls for Small Businesses to Reduce Risk of Fraud, Intuit Inc. Plano, 2009 [11] Internal Control: A Practical Guide, KPMG, UK, Service Print Limited , 1999