Testing and Assessment in ELT Essay Example for Free

Testing and Assessment in ELT EssayThe notion that nomenclature tests have a damaging effect upon nurture is reflected in much contemporary academic and media establish criticism and speculation. This can be seen in relation to the import of the language macrocosm learned and the genial context deemed crucial to understanding and developing language use. This is primarily because unlike many of the other educational disciplines, language is a cornerstone study as it is used in every study and forms the basis for in all shared intellectual knowledge. That is to say, that every study uses the convention and medium of language as a basis for its knowledge.Furthermore, it is comparatively ambiguous in nature as it relates to the everyday emergence of the electric shaver and every stage of learning. It includes the very communicative and social humans of the individual and is used in thought itself. Other studies can be subsequently seen as having their own particular forms of language, which break from the socialised identity of the child in some respect. For instance, a studier of biology need not use the terms, words and knowledge they have come to learn in everyday life. overdue to this, learning such technical forms of knowledge can be seen as something of a distinct formal language used for education. However, in the study of side of meat language this is not possible as it incorporates the very understanding of language itself along with the identity of the child or learner. It is due to this that concerns have grown regarding the formalise testing of English. And it also due to this that we can agree with Hughes contention that such testing has a harmful effect on teaching and learning and fails to prevention accurately whatever it is that they are intended to measure.Essentially, they do not measure the relevant foundational and social knowledge that forms an understanding of language itself. Subsequently, in this assignment we provide be looking at some of the relative concerns in English tests and putting forward some of the theoretical and practical alternatives proposed and practised by educational theorists and researchers alike before presenting our conclusion. With this in mind, we shall turn to the role of the class populate environment in the teaching of English language.The Role of the Class Room surroundings The main concern related to the study and teaching of English language is regarding the concept of input. Input generally refers to the exposure that the learners have had with the authentic language being used and taught. It is input that constitutes the main focus of the English language class and the development of English related knowledge and development. This insight is used primarily as an entry point into the study of language and acts as the catalyst for any of the various topics being covered.Input can come from a range of different sources. This includes the teacher. However, this also in cludes the learners as well as the learning environment itself. As a technical term, input is relative to intake, which refers to the intellectual absorbing and internalising of the input based upon the subsequent topic and discussion. This therefore relates to the process of word and knowledge acquisition. Knowledge and language acquisition theories emphasise the importance of comprehensible and relative input.This is essentially language that is just beyond the competence of the learner and just outside of their field of internalised knowledge. This is generally referred to as being outside of the zone of proximal development meaning outside of the learners own experienced and intellectually internalised expression of conceptual knowledge. However, if the input were too far outside of the zone of proximal development then the learner would not be able to understand. Contrastingly, if it were inside the zone of the proximal development then the learner would find this unnecessary or peradventure conflicting knowledge.However, with it being outside of the zone of proximal development then the learner can relate this new information to their already established structure of knowledge and build upon it to see how the new intellectual stimuli, information or language relates. Ultimately, this provides the ideal conditions for acquisition to occur. Further, this is reflected by the research of Lambert who states that Learners are further to construct and produce knowledge in meaningful ways through the acknowledgment of prior experiences. Generative learning environments promote deep, engaged learning (Lambert 2003).This all means that the classroom environment is crucial to the teaching of English and the information input into this environment must be at an intellectual level at which the individual can begin to build from their own knowledge. However, this is also integral to the group, as in accordance to acquisition theory the group must be able to communi cate and exchange their understanding within the classroom. This means that a focus is imperative to the class room environment and that the tasks are hugely all important(p) for the social learning dynamic.Essentially, if there is little communication between learners, then the intellectual development and needs of the group will be at betting odds and many of the children will be left behind as others excel. Although the case can be made for variances in intelligence and intellectual ability, such a difference made by an unequal environment and focus is artificial and would cause a discrepancy in either the focus or the input. Essentially, the difference in intellectual capacity and acquired knowledge would be due to lack of awareness rather than higher abilities of certain individuals.By keeping the class room environment an equally focused group made to share and exchange different knowledge and insights regarding a specific topic, the group can then depart a mutually orienta ted group focused upon a shared goal. This also shows the importance and significance of the childrens identity, as without recognition of an individuals identity and experiences within the social dynamics of the teaching environment the child may not be able to relate, understand and/or develop.

Boredom - What Can Teens Do About It Essay Example for Free

Boredom What Can Teens Do Ab pop out It EssayI have heard it clipping and again I am bored . These words have came from the mouths of many teenagers. Sure, we have the libraries, the parks, the internet cafes, the malls all approximately us. Yet, we still hear many teenagers around us saying that they long for something completely different than the aforementi unrivalledd something that caters more to their interests. So what can we do for these bored teenagers? You see, we have all the facilities etc. From bar to reacreational areas, places offering live music, a countless amount of shopping malls. Yet, teenagers are still bored.Thus I think it is crucial to ask the young community would like to do, then officials can plan their activities and build the venues accordingly. If we dont, we will face the risk of continually seeing teens loitering around at the back alley or even committing crimes. More town meetings and conferences involving teenagers is vital to planning ac tivities that they will enjoy. To simply assume that these adolescents will benefit from certain activities without asking them early will intrust the place with empty centers and businesses that alienate many teens.For example, business catering to teen hobbies could be set up to host events for teenagers. Perhaps they could create some loving of contest, that would offer various skatebored equipments and apparel as prizes. The contest could include what many teenagers would enjoy Music and Food. This way, instead of wasting m angiotensin converting enzymey to build expensive venues to bring home the bacon entertainment to curb teenagers boredom, the m matchlessy could be spent on setting up activities that can guarantee success as they cater to the wants of the teens through the survey, then this could be done for these bored teens.As the world grows, the technology advances and companies like Apple come out with creative new devices like iPhones and iPads. When teens get cau ght up by these addictive trends of using iPad and iPhone, they would love to access them and use the interesting applications everyday. However, eventually their interest does not last as they would get tired of doing the aforesaid(prenominal) thing of staring into the iPhone or iPad screen.Instead of investing time into things that are not of much productivity, and does not help them develop any useful skill, they could first try to be creative and explore their artistic side is truly great when they have nothing else to do. They could think of what things in life are really exciting or interesting to them, and think of a way they could incorporate some aspect of those things into their alone time. Once they start doing something creative,they can always go back to it, and they will never be bored.For example, they could take some free time to learn how to play a music instrument, in particular an easier one that you could easily learn by themselves at home which would be a guit ar. This would help them develop an appreciation for music of they could learn well and it would bring out the more artistic side of them, instead of wasting time and getting bored from blindly following the trends of using electronic devices. Doing anything creative like acquire an instrument will be beneficial to your growth as a person, it will broaden your skills and perspective on life, and it will also be fun.It begins with a recognition that every circumstance, every activity, contains within it the potential to yield value, either to us or to someone else. If we insist on always being passively entertained by life, we will retrieve ourselves bored by much of it. On the other hand, if we can transform that expectation into a determination to move over an effort to create value at every moment, we can begin to make even the most mundane experience interesting. For example, we can start up a conversation with a friend and bang more close to them which would enhance the fri endship between the both of them.One minute you will be bored ad the next minute you will be busy talking with your friend to kill time. Talking also makes us forget about the time passing without our realisation. This also allows us to be engaged in something rather than staring into space, doing nothing which would benefit them in one way or another. Talking enhances dialogue skills and at least, one can bond more with her friends which would make one less bored. Engaged in the conversation, new facts about one another rise up to create a stronger bond between them.This would benefit one rather than doing nothing and feeling bored. Another way could be to eliminate boredom by looking for any interesting or purposeful activity in which you will feel energetic and less bored. A question that one may like to consider would be to think of how the activity will benefit one befoe doing something when one feels bored. Communication would make one more open-minded and an extrovert. In co nclusion, there are many ways to escape boredom. But the problem here is that teenagers now do not know how to kill time.If they invest enough time to do something worthwhile such as learning how to play a musical instrument or enhancing their communication skills by conversing with a friend, they will not find themselves getting bored. Teenagers should engage in activities that they know will entertain them. For example, an avid reader can find time to visit the library rather than staying at home and watch television or do something unproductive. Thus, teenagers should know themselves and what they like and take part in activities that interest them. This will solve the problem of teenagers being bored all the time.

Financial Information Systems Essay Example for Free

Financial Information Systems EssayINTRODUCTIONFinancing is the important function of every course organizations, Computer base financial information systems(FIS) substitute financial managers in decisions concerning. The financing of bank line, the every(prenominal)ocation and control of financial resourcefulnesss.What is finance ?Finance is the art and science of managing money. Virtually all individuals and organisations earn or rise money and spend or invest money. Finance is concerned with the process, institutions, markets and instruments involved in the transfer of money among and between individuals, business and governments. Major FIS Categories IncludeCash investing managementCapital budgetingFinancial forecastingFinancial planningCash ManagementCollect information on all cash receipts and disbursements with in a company on a real time or periodic basis. This helps the business to deposit or invest excess funds more quickly.for cash flow forecasts.to rule cash collection programs and alternative financing or investments strategies with forecasted cash deficits or surplus.Online coronation ManagementHelps to financial managementThe process of buying, selling, or holding each type of security so that an optimum mix of securities is developed that minimizes risk and maximizes investment income for the business.Capital BudgetingProcess of evaluating the favorableness and financial impact of processed capital expenditures.Techniques in capital budgetingPayback Period (PBP)Net present value (NPV) inherent rate of return (IRR)Spreadsheets are heavily used for this process incorpo order present value analysis of expected cash flows and probability analysis of risk to determine the optimum mix of capital.Financial Forecasting PlanningFinancial forecasts concerning to Economic situation line of credit operationsType of financing availableInterest ratesStock and bond pricesSoftwares used in FIS1.Sage Accpac ERPSage Accpac ERP offers the freedom of choice, seamless integration, high performance, and reliability that forward-thinking companies rely on to increase profitability and gain competitive advantage.AdvantagesCompletely Web-BasedEasy To Use and CustomizeTotal Investment ProtectionDesigned for Global BusinessHundreds of Industry-Specific Solutions2.SAPThe e-commerce functionality in the SAP Business One application will help you bring your business to the public with a set of Web design tools that enable you to build and customize your online store. do an online catalog where customers, salespeople, and partners can easily access yourproducts. Manage everything from taxes to inventory to pricing through a Web-based interface, all synchronized with SAP Business One.3.GreentreeGreentrees important users are medium sized businesses, but it is also successfully used by many larger organizations. The Green tree product is seamlessly scalable to support the whole spectrum of businesses from a small team to many hundreds of users.FeaturesGreentree is built around a core financial system, with seamless integration across distribution, job costing, manufacturing etc. The modular design will enable to implement a basic financial solution and add modules as the business grows or grows in complexity, or install a complete business management package from the outset.Greentree delivers both Windows-based and Linux-based software4.Microsoft Dynamics AXDesigned for mid-size and larger companies,It is a multi language, multicurrency enterprise resource planning (ERP) solution. Its core strengths are in manufacturing and e-business, andit includes strong functionality for the wholesale and services industries. includes applications for financial management, customer relationship management, supply chain management, human resource management, bedevil management, and analytics. It integrates with widely-familiar Microsoft products such as Microsoft SQL Server, BizTalk Server, Exchange, Office, and Windows. Empl oyees can work with tools that theyre already familiar.Financial ManagementMicrosoft Dynamics AX delivers a range of financial capabilities for companies to consolidate accounts with subsidiaries or distribution centres, no matter where they are located.5.SAP Business OneSAP Business One provides you with instant access to your critical business information when you involve it to run your business. This comprehensive application covers all your core operations, giving you keen insight, so youcan confidently make informed business decisions.FeaturesAll aspects of business become more agile, including administration, customer relationship management, operations, distributions, and financials. Helps in Accounting and Financials, Budgeting, Banking, Financial Reporting, Customer Relationship Management (CRM), Business partner management.

Influencing Factors of the Company Disclosure Level

Influencing Factors of the Comp whatsoever Disclosure LevelPrior evidence and hypothesesBased on the theoretical framework primarily concerning education asymmetry, agency problem, sign every(prenominal)ing theory and policy-making be theory, many previous studies fetch attempted to formulate and test several(prenominal) hypotheses on the influencing factors of the company divine revelation level.This section will review the findings of several prior researches as well as establishing hypotheses for the current study.(1). One of the most remarkcapable features of Chinese capital mart is assumed to be its unique merchandise cordial structure, which comprises of terce major(ip) segments A sh ares which are only(prenominal) when sold to domestic citizens in domestic currency B shares which are only fuckd for foreign investors in foreign currency, but traded in domestic exchange grocery stores and H shares which are traded in SEHK in foreign currency.Given their different ch aracteristics, such as itemisation market, listing requirements, explanation modulars and describe environment, their disclosure behaviours and disclosure policies are expected to vary systematically.Therefore, one of the basic intentions of the current study is to test whether companies, of which shares are belongs to the three different market segments, exhibit different disclosure patterns.At a glance, foreign listing status is a major feature that distinguishes H shares-issuers from the early(a) companies emergence only A or A+B shares. For this feature alone, compliance with Chinese generally accepted accounting principles and IFRS is mandatory for these Chinese homes that issue some(prenominal) A and H-shares. Accordingly, the IFRS-based annual report must be audited by an internationally recognized auditor time the Chinese GAAP-based annual report may be audited by topical anaesthetic accounting firms, and any difference in net incomes between these deuce sets of accounting entropy must be reconciled and presented in the fiscal argument. In that case, companies with A and H shares are subject to additional listing requirements as well as disclosure rules, consequently greater information disclosure dissolve be expected from these companies than the other firms listed only in the domestic market.Apart from regulatory requirement, H-share companies are as well as at a mooer place greater market force per unit area to disclose to a greater extent than information. Assuming the primary objective for Chinese firms listing on international stock exchanges is to obtain capital at the last(a) practical cost, they take in to compete with the other SEHK-listed firms of which the westernized corporate goernance systems are generally believed to be effective in terms of assuring a high eccentric pecuniary report through proper internal control systems. Hard to deny that, comparing with other SEHK-listed firms, H-share mainland China firms a re commonly assumed to pack importantly greater unseemly selection and moral imperil problems due to their lack of prior trading history, the limited transparency of corporate governance and steering control system, and foreign investors concern about the magnificent state ownership.Given these disadvantages raised from information asymmetry and the potential economic consequence of increased brush off rate, H-share firms should fuck off greater incentives to commit to more intensive information disclosure in effectuate to crop their agency cost. Previous empirical study by Ferguson, et. al(2002) imbed that companies with both A and H-share issuing disclose substantially more fiscal information than purely domestically listed PRC firms as well as other SEHK listed companies.On the other hand, it is generally observed that companies only listed on the domestic exchanges (including companies with only A shares and companies with both A and B shares) tend to squeeze a relati vely more secret disclosure policy, which exhibit little military volunteer disclosure if any information beyond the exchange requirements (Haw et al., 2000).Ferguson, et. al (2002) qualifying several explanations Firstly, the concept of public information disclosure is relatively new to both the investors and corporate managers in PRC where the basic systematic accounting standard was first promulgated since 1992.Given the less developed market-oriented accounting system and the weak disclosure culture, Tang (2000) points out that comparing to other exchange markets with maturate accounting systems, accountability to exterior investors is less concerned by most Chinese corporate managers also, the majority individual investors are unfamiliar with the evaluation and occasion of monetary statement disclosures.Secondly, Ferguson, et. al (2002) argue that because the current capital market is experiencing the transformation from the formerly state-controlled prudence to the new market model, at that place system some old concerns of investors emphasizing on the state plan.That is, local anaesthetic investors still tend to focus on inside information such as evaluate actions by the controlling government entities rather than relying on public information like financial statement disclosure (DeFond et al., 1999).Hence, corporations incentives and investors desire for information disclosure issue to be less strong for companies only listed on domestic market than firms listed on foreign exchanges consequently, greater uttermost of information disclosure is expected for companies issuing both A and H shares than firms listed only on domestic market. The resulting hypothesises are as chaseH1 Companies with both H shares and A shares tends to disclose more information than companies issuing only A sharesH2 Companies with both H shares and A shares tends to disclose more information than firms issuing both A and B shares.The most grand difference between A share and B share is that A-shares earth-closet only be owned and traded by Chinese citizens in Chinese currency, while B-shares can only be owned and traded by foreign investors in either Hong Kong currency or US dollars. Accordingly,the accounting regulations applicable to firms issuing only A shares is Chinese GAAP while, for companies issuing both A and B shares are inevitable to apply with Chinese GAAP as well as IFRS. The IFRS-based annual report must be audited by an internationally recognized auditor, while the Chinese GAAP-based annual report may be audited by local accounting firms, and the discrepancy between the two sets of audited financial reports needs to be reconciled with the IFRS and displayed in the annual report for domestic investors.Because of the different regulatory requirements, companies with both A-share and B-share issuing are expected to disclose more information than firms with only A shares. Since comparing with smaller CPA firms, which are assumed to be more sensitive to client demands due to the economic consequences associated with the loss of a client, bigger and international well-known auditing firms learn a greater incentive to maintain liberty from clients pressure for limited disclosure because of the economic consequences associated with potential damages to their reputation (Chow and Wong-Boren, 1986).Therefore, larger CPA firms have a greater incentive to require adverse disclosures by the client, consequently increasing the level of information disclosure (Patteon and Zelenka, 1997). In contrast, accounting information audited by domestic auditing firms may be considered noisy because of marshy information environment and inadequate regulation. (Fox, 1998 Rask, Chu, Gottschang, 1998). Prior to 1996 no auditing standards existed with the exception of a few guidelines from the sponsoring governmental agencies and until 1998 all domestic auditors were public employees, who tend to act as government agents and bo re little business for any improper behaviour due to the lack of litigation against them.Thus, auditors usually were affiliated with their clients and lacked motivation to be free lance from them, consequently information disclosure may be subject to instructions selective bias.Despite of the recent institutional changes such as the rehabilitation of the accounting-information system and the introduction of new auditing standards, which aims to impose stricter disciplinary rules, more intensive monitoring and sanctions, the effective implement of regulatory is still doubt by the market (Haw, 2008). Therefore, companies with only A shares are seeming to make less information disclosure than companies with both A shares and B shares of which annual reports are lured by internationally recognised auditing firms. The resulting hypothesises isH3 Companies with only A shares are belike to make less information disclosure than companies with both A shares and B shares.(Ferguson, Lam and Lee, 2002)2.4 Disclosure by PRC-listed FirmsPRC firms listed on the two domestic exchanges voluntarily disclose little, if any information beyond the exchange requirements (Haw et al., 2000). Explanations include (1) the lack of sophistication with respect to financial reporting on the part of both investors and corporate managers, and (2) investor reliance on inside rather than public information. Public financial statement disclosure is relatively new to the PRC. The first basic accounting standard was promulgated in 1992 and, of the 30 standards proposed in the intervening years, only eight have been adopted.Thus, accountability to outside investors is new to most corporate managers, and most individual investors are unfamiliar with the evaluation and use of financial statement disclosures (Tang, 2000). Institutional investment in the PRC is in a fledgling state. Local investors are also likely to place greater weight on factors such as anticipated actions by the controlling government entities than on financial statement disclosures (DeFond et al., 1999). Thus, demand for, as well as supply of additional disclosures may be limited in the PRC domestic exchanges. The disclosure practices of PRC firms listed on international exchanges, in which they face sophisticated financial statement users with dimini dribble access to inside information, have not been examined.2.5 Hypotheses Disclosure by H-Share Firms on the SEHKTheory (Spence, 1973 Grossman, 1981) indicates that willing disclosure can be utilize to alleviate information asymmetry problems, including moral hazard and adverse selection. A rational strategy to avoid deep discounting of share prices is to disclose additional information to investors to signal firm value (Watts and Zimmerman, 1986). Compared to other SEHKlisted firms, H-Share firms are likely to present significantly greater adverse selection and moral hazard problems. In contrast to the westernized corporate governance systems in pl ace in most SEHK-listed firms, many PRC SOEs still operate in a vacuum with respect to corporate governance and management control (World Bank, 1995).For example, audit committees and shareholder litigation are nonexistent and independent outside directors are not required (DeFond et al., 1999). Thus, in addition to H-Share firms lack of prior history, important investor concerns include management quality, the potential for asset stripping or misappropriation, de-capitalization through excessive wage increases, and the role of the government as a major shareholder (Chen and Firth, 1999). Therefore, ceteris paribus, H-Share firms face significantly greater incentives to voluntarily disclose additional information.Proprietary costs, however, also affect disclosure (Verrecchia, 1983).The benefits of voluntary disclosure must be weighed against the costs of providing information that may invite or assist competition or regulation. Compared to other SEHK-listed firms, H-Share firms als o face significantly pocket- sizeder proprietary costs. Most operate in industries deemed by the PRC government to be of strategic importance and are hence shielded from international competition (Lin et al., 1998). Thus, additional disclosure by H-Share firms is also likely to be less costly. This potential for greater incentives and lower disclosure cost leads to our first hypothesisHypothesis 1a Voluntary disclosure by H-Share firms will be greater than that by other SEHK-listed firms.Further, as the primary objective for PRC firms listing on international stock exchanges is to raise capital at the lowest possible cost, we expect that H-Share firms incentives will mainly affect disclosure of additional strategic and financial information. Such incentives will have little impact on the disclosure of additional non-financial, social accountability information.Political costs are borne primarily in firms local operating environments and are driven by local norms. H-Share firms oper ate solely in the PRC and political costs within this environment are virtually non-existent. Thus, we expect that differences in disclosure will only be observed for financial and strategic rather than social accountability information(Sami and grub, 2004)In the emerging A-share and B-share markets, however, the value relevance of accounting information has been questioned. report information based on domestic standards may be considered noisy because of sloppy accounting, inadequate regulation, and crony capitalism (Fox, 1998 Rask, Chu, Gottschang, 1998). Besides, accompanying the rapid development of securities markets are some inevitable problems such as lagging legislation issues and multiple regulatory authorities (Liu Zhang, 1996). However, the institutional changes in emerging markets, including the reform of the accounting-information system, could increase market liquidity, reduce transaction cost, and improve pricing efficiency (Feldman Kumar, 1995).In this study, we directly investigate the relative value relevance of accounting information in the two segments to bear further evidence on the value-relevance issue in the emerging market. Our basic intention is to test whether the two market segments differently value the major accounting information disclosed by the same company.Under these regulations, listed companies prepare their financial statements based on the Chinese GAAP, as well as the IAS if they also issue B-shares. They should have their annual reports audited by authorized CPAs and submit copies to government agencies, such as state-owned-asset management agencies, tax authorities, securities regulatory agencies, and banks. They are also required to have copies available for investors.In addition, listed companies are required to publish their annual reports in at least one of the authorized securities publications before April 30th the following year.10 For companies with both A-shares and B-shares, the audited annual reports for B-share investors are published in Hong Kong on the same day as those for A-share investors in China. The reconciliation information on the two sets of accounting statements is released to only A share investors, but not to B-share investors.When there is a discrepancy between the two sets of audited financial reports, companies issuing both A shares and B-shares need to reconcile their accounting statements with the IAS for domestic investors. Because the IAS is considered to be of higher quality than local GAAP, and international auditors such as spoiled Five (Big Four) firms are thought to provide higher quality audits than their Chinese counterparts (Chui Kwok, 1998 DeFond et al., 2000 Lam Jing, 2000), the accounting information in the B-share market should be more relevant to the pricing process, compared with its counterpart in the A-share market.(Sami and Zhou, 2008)To shed light on the economic consequences of the implementation of new auditing standards, we investigate the Chinese emerging market where a set of auditing standards was introduced in a situation where, previously, no auditing standards existed with the exception of a few guidelines from the sponsoring governmental agencies.In addition, in the information environment of an emerging market such as China, where the accounting disclosure was criticized for its low quality and quantity, the economic consequences of increased accounting disclosures due to the implementation of a set of auditing standards should be significant.Moreover, auditors played the role of government agents and bore little responsibility for any improper behavior (Xiang, 1998). Because it was common practice to have a company audited by an auditing firm affiliated with the same level of government, auditors bent the rules under pressure from local government officials and company managers to pursue their own interests (Xiang, 1998 Graham, 1996). Additionally, there was no litigation against auditors (Graham,1996 DeF ond et al., 2000 Gul et al., 2003). Thus, auditors usually were affiliated with their clients and lacked motivation to be independent from them. Therefore, Zhou (2007) concludes that the implementation of new auditing standards helps reduce information asymmetry in an emerging market.(Peng, Tondkar, Smith and Harless, 2008)Chinese capital market development and market segmentationA-shares can only be owned and traded by Chinese citizens, while B-shares can only be owned and traded by foreign investors.The accounting regulations applicable to a Chinese listed firm depend on the type of security issued, A- or B-shares or both. Firms that issue A-shares are required to comply withChinese GAAP, while firms that issue B-shares are required to comply with IFRS. Firms that issue both A- and B-shares are required to issue two sets of annual reports, one based on Chinese GAAP and the other based on IFRS. The IFRS-based annual report must be audited by an internationally recognized auditor, b ut not necessarily a Big 4 firm, while the Chinese GAAP-based annual report may be audited by local accounting firms.Reports must be released to the public simultaneously and any difference in net incomes between Chinese GAAP and IFRS must be reconciled and presented in the financial statement footnotes. Fig. 1 and Table 1 depict the Chinese capital market segmentation and the evolution of accounting regulations for Chinese listed A-share firms as of December 31, 2005.Compliance with Chinese GAAP and IFRS is mandatory for Chinese firms that issue both A and B-shares. However, Tay and Parker (1990) remark that even where compliance with standards is legally required, companies may not comply if it is perceived that the consequences of non-compliance are not serious (p. 75). pass and Gray (2001) and Xiao (1999) find evidence that Chinese listed firms compliance with accounting regulations is high.(Sami and Zhou, 2008)We mention the stricter disciplinary rules, monitoring, and sancti ons imposed by the Chinese Institute of Certified Public Accountants (CICPA) and the Chinese Securities Regulatory Commission (CSRC) to efficaciously enforce the new auditing standards. The discussant points out that less effective corporate governance systems (characterized by dominant state and legal-entity ownership) and relatively low litigation risk in Chinas markets (compared to those in the West) could provide opportunities for managers of listed Chinese firms to act in the best interests of the government and its representative organizations rather than report high-quality accounting information or seek quality auditing of their financial reports (Ball, Kothari, Robin, 2000).Thus, the discussant is concerned whether auditing standards could be effectively implemented. While we agree that the Chinese markets are emerging markets, where accounting disclosure tends to be low in quality and quantity, as we mention in our introduction,(Haw, 2008)Corporate governance systems are less effective in Chinas markets than those in the West. In the government-controlled economy of China, managers of listed state-owned enterprises (SOEs) are frequently appointed by the government, who is the controlling shareholder. Recent studies show that such ownership structures adversely affect the information environment of these firms, which results in a high level of information asymmetry and a low level of informativeness of accounting earnings (Fan and Wong, 2002 Haw, Hu, Hwang, Wu, 2004).The managers of listed Chinese firms, where state and legal-entity (mostly SOEs) ownership dominate, are strongly actuate to act in the best interests of the government and its representative organizations, and have less incentive to report high-quality accounting information or seek quality auditing for their financial reports (Ball, Kathari, Robin, 2000). Until 1998, all domestic auditors were public employees, and there was little incentive for high-quality audits, while litigatio n for audit failure was infrequent.2 In such an environment, it is doubtful whether auditing standards could be effectively implemented.(2) The following set of hypotheses is concerned with the determinants of the extent of company disclosure. By reviewing the results of prior theoretical and empirical researches as well as considering the special feathers of the Chinese market, and information availability, the current study selects 10 relevant independent variables to be included in our model, which were further organized into three (not strictly mutually exclusive) categories, following the structure by Lang and Lundholm (1993), Structure-related variables, Performance-related variables, Market-related variables and Other Monitoring factors.Structure-related variablesThe structural variables generally refer to firm characteristics that are widely known and likely to remain relatively stable over time. Size, leverage, state ownership, and board composition are included in this ca tegory.SizeApparently, among other possible influencing factors firm size has been the most commonly suggested variable in the disclosure literature, assumed to be overbearingly associated with the level of company disclosure.Given the existence of information asymmetry in the capital markets and the agency problem raised from the separation between ownership and control, agency theory suggest that information disclosure can be used as a mean to reduce agency costs (Chow and Wong-Boren, 1987). According to Jensen and Meckling (1976) and Leftwich, Watts and Zimmerman (1981), larger firms with more reliance on external funds potentially are more subject to complicated conflicts among their wider prevail of stakeholders, consequently increasing agency costs.Also, larger firms are assumed as more sensitive to political costs (Watts and Zimmerman, 1986).Besides, it is noted by Lang and Lundholm (1993) and McKinnon and Dalimunthe (1993) that in order to enhance firm value, large firms t end to suffer from greater pressures from analysts to disclose more information than smaller firms as reluctance to disclosure may be interpretatedby investors as unfavourable news. In that sense, larger companies have greater needs to engage in more intensive information disclosure in respect to their higher agency costs and greater disclosure demand. On the other hand, comparing to smaller companies, Singhvi and Desai (1971) argue that due to the generally better-established internal reporting systems of larger firms, the marginal cost for additional information disclosure is lower for larger companies than smaller ones.Furthermore, larger firms are assumed to have less vulnerability to competitive disadvantage than smaller companies when disclosing expound company information (Firth, 1979). Therefore, compared to small firms large firms should have additional incentives for information disclosures.This argument has been confirmed as the influence of size on disclosure has been successfully tested by studies in various countries the US (Singhvi and Desai, 1971 and Buzby, 1975), the UK (Firth, 1979), Canada (Kahl and Belkaoui, 1981), Mexico (Chow and Wong-Boren, 1987), Nigeria (Wallace, 1988), Sweden (Cooke, 1989), Austria (Wagenhofer, 1990), Japan (Cooke, 1991), Spain (Garcia and Monterrey, 1992, and Inchausti, 1997),New Zealand (Hossain et al., 1995), Czech (Patton and Zalenka, 1997), and Greece (Leventis and Weetman, 2004). To summarize, based on all the rationales discussed by previous studies and their supporting evidences, the first hypotheses can be formulated asH1 firms with larger size disclose information to a greater extent than do those with smaller size.(Patteon and Zelenka, 1997)Several theoretical propositions from the voluntary disclosure literature support the expectation of greater financial report disclosure by larger firms (1) lower incremental cost of producing information for larger firms (Lang and Lundholm, 1993) (2) transactions cost hypothesis (King, et a/,,1990), which suggests that incentives for private infonnation acquisition are greater for larger firms (3) legal costs hypothesis (Skinner, 1994), which notes that damages in securities litigation are greater for larger firms and (4) reluctance of small firms to inform competitors (Raffottmier, 1995). Although we will not be able to determine which of the above explanations is the actual cause, we expect a positive relationship between firm size and extent of disclosure.Generally, firms with more employees are more multifactorial and create the possibility of substantial infonnation asymmetry between the firm and market panicipants. Thus, firms with a greater number of employees might be expected to have more extensive disclosures in their annual reports.(Malone, Fries and Jones, 1988) Singhvi and Desai (1971) provided several reasons why the extent of financial disclosure is different for firms of different sizes. Singhvi and Desai offered three justifica tions for their reasoning. First, the cost of accumulating certain infonnation is greater for small firms than for large firms. This difference is attributable to the more extensive internal reporting systems already in place in larger firms. Second, larger firms have a greater need for disclosure because their securities are typically distributed via a more diverse network of exchanges.Last, management of a smaller corporation is likely to believe more strongly than the management of a larger corporation that the full disclosure of infonnation could endanger its competitive position. Foster (1986, 111) suggested three possible proxies for firm size total assets, net sales, and capitalized value of the firm. Among these, perhaps the one least subject to market fluctuations in the oil and gas industry is total assets. gross sales and capitalized value of the firm are subject to relatively extreme fluctuations due to the volatility of oil and gas prices.Total assets, although not com pletely unaffected by this volatility, is less affected because of the broad capital asset base that already exists in each firm.(Meek, Roberts and Gray, 1995)-As noted by Foster 1986, p. 44, the variable most consistently reported as significant in studies examining differences across firms in their disclosure policy is firm size. Generally, large firms disclose more information than small ones. Unfortunately, it is unclear what size proxies. large firms may have lower information production costs, or they may have lower costs of competitive disadvantage associated with their disclosures. Larger firms are also likely to be more complex and have a wider ownership base than smaller firms. Agency theory suggests that large firms have higher agency costs Jensen and Meckling 1976 Leftwich, Watts and Zimmerman 1981. Finally, larger firms are more sensitive to political costs Watts and Zimmerman 1986. All of these reasons indicate that large firms should have additional incentives for v oluntary disclosures, compared to small firms. Size is positively associated with voluntary disclosure levels in all of the country studies noted above.(Raffournier and Geneva, 1995)There is a general agreement that a positive relationship between the size of a company and its extent of disclosure is to be expected. Several reasons have been advanced in support of this influence (Singhvi and Desai, 1971 Firth, 1979). First, disclosing detailed information is relatively less costly for large firms because they are assumed to produce this information already for internal purpose. Secondly, because their annual report is the main origin of information for their competitors, smaller firms may be reluctant to make a fuller disclosure of their activities which might place them at a competitive disadvantage.It can also be assumed that large firms which, according to Watts and Zimmerman (1978), are more sensitive to political costs, will disclose more in order to let off public criticism or government intervention in their affairs. The influence of size is well documented. All empirical studies on the content of annual reports found a positive relationship between the size of a company and its extent of disclosure. Salamon and Dhaliwal (1980) noted a similar association for segmental information and Cowen et al. (1987) for social responsibility disclosure.(Inchausti, 1997)It is hypothesized that the larger the firm, the more need for external funds. Therefore there will be more potential conflicts among owners, creditors and managers, and information disclosures may be used to decrease agency costs and to reduce information asymmetries between the company and the providers of funds, and potential providers of funds. Larger firms are also subject to more political costs, and disclosure may be used to reduce such costs. On the other hand proprietary costs are smaller the larger the firm, so there are less incentives to withhold information. The independent variables i nitially considered as measures of size are total assets and sales. However in order to avoid the problems caused by heterocedasticity congenital logarithms of these variables (LASSETS andLSALES) were calculated. The influence of size on disclosure has been successfully tested by studtes in various countries the US (Cerf, 1961 Singhvi and Desai, 1971 Buzby, 1975 Salamon and Dhaliwal, 1980), the UK (Firth, 1979), Canada (Kahl and Belkaoui, 1981), Mexico (Chow and Wong-Boren, 1987), Nigeria (Wallace, 1988), Sweden (Cooke, 1989), Austria (Wagenhofer, 1990), and Spain (Garcfa and Monterrey, 1993 Wallace et al. 1994).(Ferguson, Lam and Lee, 2002)Research indicates that voluntary financial statement disclosure is influenced by other factors. Larger firms face higher agency costs (Leftwich et al., 1981), higher political costs (Jensen and Meckling, 1976), greater information demand from financial analysts (Lang and Lundholm, 1993), and lower information production costs (Firth, 1979 Leftw ich et al., 1981). Consistent with these arguments, a positive relationship between firm size and voluntary disclosure has been found in studies of US (Firth, 1979), Swedish (Cooke, 1989), New Zealand (Hossain et al., 1995) and Japanese firms (Cooke, 1991), as well as for firms listed on multiple exchanges (Meek et al., 1995).(Hossain, perera and Rahman, 1995)A number of disclosure studies (e.g. Cooke, 1991, 1989) find that firm size is an important factor in explaining variability in the extent of corporate voluntary disclosure. In the agency theory literature. Chow and Wong-Boren (1987, p. 539) argue that potential benefits of voluntary disclosure are likely to increase with agency costs. Moreover, Jensen and Meckling (1976) contend that agency costs increase with the proportion of outside capital. The proportion of outside capital tends to be higher for the larger firms (Leftwich, Watts and Zimmerman, 1981).Thus, agency theory predicts a positive association between firm size and the extent of corporate voluntary disclosure. It is also argued, in the literature, that fiirm size is a comprehensive variable which can proxy for several corporate characteristics, such as competitive advantage and information production costs (see Buzby, 1975 Firth, 1979 Le

Merger Between US Airways and American Airlines

Merger Between US Airways and American AirlinesMerger between US Airways and American AirlinesMergers and AcquisitionsOn December 9th, 2013 the two airlines, US Airways and American Airlines merged to form the American Airline meeting that round out to be the major(ip) airline in the world. This amalgamation was structured by the enlarged competition that airlines are countenancing in the business at defer. The merger offered a prospect for both airlines to make use of the benefits of an extensive earnings that would piece subsequent to merging as countered to when each one operates separately. One of the frontmost circumstances that encircled the merger was the imminent insolvency of American Airlines. The company in 2011 had filed for unsuccessful person even though it relapsed to profitability the same year in July. The merger would promote admission to opportunities of business for both airlines, particularly American Airlines that would decrease its insurance coverage t o fiscal risks, which were the preliminary grounds for the corporation filing for bankruptcy. The merger would generate enhanced synergies that would be apparent in the course of increased flexibility and financial strength in the market (DePamphilis, 2008).Each of the entities merged would have admission to further destinations and bigger clientele. Each of them would admission to a bigger destinations network i.e. ccc destinations all around the world. They as well had a code share contract where customers would impeccably book their flights from any US Airways or American Airlines networks. much(prenominal) controls are an enhancement to each of the airlines ability and results to bigger business and transaction.There are a variety of positive traits of this merger. One of the major advantages is that both airlines impart have eminent penetration of market than what they had beforehand. This is since they will be creating on a daily basis more than 6,500 flights to above thre e hundred destinations in extra than 50 countries all around the globe It effected in enlarged revenues and improved governance of most important routes. The American Airlines Group subsequent to the merger, is a foremost player in the Latin American global market of airline (CAPA center for aviation). Exploitation of these prospects directs to enhanced market performance and superior capability to compact with aggressive pressure. This is since the uninfected airline company, subsequent to the merger, has additional resources at its disposal that direct to superior performance.An additional advantage of the merger is increase and diversification of the products offered by the airline (Boeh Beamish, 2007). Alongside the code sharing contract that permits air break downers to book their trip from any of the websites of company, there is improved entre to one world association. This entails the improved opportunities of networking for the airline in the course of business agreeme nts with further players in the industry for instance Iberia, British Airways, and Finnair. It lets the customers additional choices of air travel and unforgettable experiences of travelling crosswise a superior and more improved network. This develops levels of customer satisfaction and is necessary in developing loyalty of customer.The merger as well generates one of the finest-developed program of loyalty i.e. Advantage (American Airlines, 2014). Customers have superior access to prospect to possess and redeem miles crosswise the joint routes of both airlines. It constructs the customers advance from increased utilization of opportunities and capabilities in the wider market. It as well results in increased expediency for travelers, ensuing in cost savings.The fresh organizational structure has perceive the Doug Parker retention as the Chief executive officer of the fresh entity. The merger has, consequently, seen the construction of simply one chief executives place as opposi te to two in view of the fact that each one of these companies had its individual chief executive formerly. There were as well considerable changes in the Board of Directors for the fresh company. The newly appointed Board of Directors in corporeald four representatives of US Airways employees and as well five representatives for creditors of American Airlines. The preceding Boards of the separate entities did non have such representatives.Doug Parker was formerly the chairman and chief executive of US Airways. On the other hand beneath the new position, the chief executive will not be the chairman of the board.The preceding companies in particularly US Airways had a variety of groups that exercised to operate underneath the chief executive. much(prenominal) groups incorporated corporate affairs, marketing and revenue group, and finance, in addition to the operations groups. However underneath the new corporation, there are no such groups.There were no chief changes in the practic es of human resource subsequent to the merger. The fresh company, American Airlines Group, adopted the majority of its human resource strategies from US Airways and maintained the majority of its top managers. The foremost reason the corporation made no important changes in their human resource strategies is owing to reasons of business.They wanted to preserve their combined market share where employees set in a vital role. They were acquainted with the fact that preserving their existing employees to a certain extent than recruiting new ones would simply utilize the more forceful worldwide network they had access to. This was reflected in the fresh setup where representatives of employee straightforwardly represented concerns of employee in the board of directors. This was intended at enhancing the satisfaction level of for these workers. This is since advanced levels of satisfaction enhance employee retention levels. The majority of these employees had served a lot of years in bo th airlines and their knowledge was very important for the success of the fresh airline company.The management at both companies had instituted that the majority of their non-impressive performances formerly, for instance those in 2011 that made American Airlines file for bankruptcy were primarily owing to callous market conditions. Employees had not added to the underperformance. The merger transformation the new entity to huge resources that might facilitate it to triumph over these market challenges. In actual fact the merger was seen as an prospect where the company would present the employees better compensation and benefits for their services (Bainbridge, 2003). It was perceive as a opportunity to close up the boil feuds that had been relentless among the two companies management and labor unions representing workers. This was additional widespread in American airlines than at US Airways. It concludes to union representatives being integrated in the Board of the fresh entity to make certain employee concerns were not looked downward upon.The retention of the majority of the employees and practically a parallel organizational structure is owing to the effectiveness of training such personnel on leadership qualities (Galpin Herndon, 2007). This is since the fresh entity would sustain minimal costs training these employees on facets of leadership in view of the fact that the airline had obtained a bigger global presence, as it turn out to be the biggest in the world. The development of leadership qualities in all its employees is decisive to the utilization of the opportunities offered by the bigger and more composite global market. Such employees are previously familiarized to the internal operations of the airline industry as opposite to new employees that would need substantial spending on gun trigger and training.ReferencesAmerican Airlines. (2014). AMR merger investor presentation. Retrieved on 8th March 2014 from http//phx.corporate-ir.net/phoenix .zhtml?c=117098p=irol-irhomeBoeh, K. Beamish, P. (2007). Mergers and acquisitions Text and cases. New York. Sage publications.Bainbridge, S. (2003). Mergers and acquisitions. London. Foundation press.

Edgar Allen Poe: An analysis

Edgar Allen Poe An analysisHere is something to ponder Edgar Allan Poe once expressed, Dream dreams that no one has ever dreamed before (Poe, The predate). redden if a person is scarcely a little familiar with the emotional state history of this prolific writer, he can immediately identify some irony in the creator quotation. It is very ironic in the sense that a man who suffered such incredible losses in his life was still able to watch over his dreams. Edgar Allan Poe came from a life of poverty, but is now considered one of Americas roughly prolific writers. Indeed, the reality that Poe came from nothing makes his achievements, as both a writer and a person, in time more awe-inspiring. Therefore, Poe is certainly right to the highest degree his wise saying, as it reflects the story of his life. Perhaps he was so successful because he wrote slightly his own life and both his physical and moral experiences. All of the unfortunate events in his life serve as the framework for many of his famous pieces, including Annabel Lee, The Raven, and The Fall of the sept of Usher. In fact, many of his themes delve into the things Poe experience in his life, particularly decease. The life of Edgar Allan Poe is characterized by various(a) unfortunate events, which influence the themes of his writing love, lust, and death.The first and most prominent is the battlefront of a departed or dying woman. This is no surprise as all the women in Poes life died from tuberculosis. In Annabel lee, the title character happens to be the decedent woman. It is unclear to whom Poe addressed Annabel Lee as his mother, adoptive mother, and married woman were all candidates (Peltak 91). Many believe the decedent character represents all the women he love and muddled(p) (Peltak 91). Regardless of who she personifies, she is idealized as a youthful, beautiful lady. There is also a relation between decaying beauty and the physical signs of tuberculosis. The physical signs of tuberculosis implicate pale, luminous skin and red cheeks which corresponds to the victim in Annabel Lee as her beauty faded out-of-door (Peltak 15). Perhaps Poe is successful at raising the jobless so believably because it was such a constant fact of his life (Peltak 15).Another aspect of Poes poetry that reflects his own(prenominal) life is the element of the suffer man. Poe was left(a) grief stricken afterwards the death of his mother, adoptive mother, and wife. The feeling Poe experienced is similar to the torture and grief the man in Annabel Lee exhibits. In this circumstance, the speaker unit is a surviving husband or lover. The narrator laments his lost love, his beautiful Annabel Lee. The plot twist at the end of the poem is that the narrator ends up in the sepulcher by the sea. Such an action can be a sign of the narrators true love. The narrator almost seems obsessed with the love the two shared, which is equivalent to his relationship with Virginia. A prominent t heme is the love of beauty and the mourning of its passing into death (Otfinoski 6). The repetition of the name Annabel Lee proves how much this woman meant to the grieving man. Poe truly wants the reader to experience the equivalent pain he felt after losing the loves of his life.The insanity of the narrator impacts the poem immensely. The narrator thinks Annabel Lee was taken away because people were envious. He believed her death was supernatural rather than an illness. After the death of Annabel Lee, the narrator is left in retirement, and thus becomes fruity. Edgar Allan Poe was left in complete solitude various times in his life since he was abandoned by both father figures and all the women he loved died. Poe was also known as a depressed and morbid man, especially during the last few years of his life.The gothic themes of perversion, death, and insanity all reflect the pain in his life. More importantly, they channel a meaning throughout the work itself. Insanity is pres ent as the narrator experiences a destruction of his mind, body, and soul. The plot is twisted because the reader discovers that the narrator may be in the tomb with Annabel Lee at the end of the poem. Death is important to the narrator as he ponders what happens before, during, and after passing away. All of the former themes have an underlying meaning that is related to Poes life. He experienced perversion, death, and insanity in his life and making them all of the major themes of his works is the way he conveys himself.Poes best known poem, The Raven, was published in 1845 and certainly made Poe famous. The poem became so famous that people referred to Poe as the raven (Oakes 3). Similar to Annabel Lee, specific themes in The Raven correlate to Poes personal life. Some important themes to make note of include insanity, death, loneliness, and the element of supernatural. Each theme is relevant to Poes life in at to the lowest degree one perspective.The most obvious theme is the longing over a lost loved one. Specifically, the talking raven reminds the narrator about his dead love, Lenore. Although Poe mourned the deaths of various women in his life, many critics believe this poem was written for his wife, Virginia. When The Raven was published, Virginia had been wasting away from tuberculosis for leash years (Peltak 13). It is strongly believed that The Raven was written in portrayal of the tragedy that existed for the two lovers (Oakes 2). Nevermore is the ravens repetitive message that is instantly recognizable even outside the context of the poem (Peltak 12). The effective repetition of this diction gives the poem a dramatic intensity that carries the story and the reader to an ultimate realization (Otfinoski 5). The narrator, who is the mourning husband, finally realizes that his soul leave behind Nevermore be freed from the phantasm of his former love (Whiting 36). It is very possible the intensity and intricacy was intended as a means to represen t Poes complex life, especially regarding women. He lost one loved woman after another, and mourned each death more than the other. The repetition of the demonic message, Nevermore emphasizes Poe will no longer be reunited with his deceased mother, adoptive mother, and wife. Poe is extremely talented in his ability to intensify his prose and give his audience an alluring mix of accessibility and mystery (Peltak 12). Critics are convinced that it is a mystery and increase of anxiety that allows The Raven to resonate generation after generation. Yet, despite the element of horror and fantasy, The Raven is ultimately a Poem about remembering (Peltak 13).The steady reply of Nevermore haunts the narrator, who is unable to reconcile the loss of Lenore, and thus loses insanity (Peltak 13). The husband serves as a grieving man who goes insane by the end of the poem. The raven refuses to leave the door of the library, just equivalent the pain from Lenores death will never fade. A few parall els between Poes life and literature can immediately be recognized. The grief-stricken narrator resembles Poe because both men will never be relieved from the death of a loved one. The maddened narrator reveals that the raven remains in the library and that he can never be free of its torment, just like Poe will never be free of the torment of his grief (Peltak 12). It is also clear that Poe correlates the death of a loved woman to the loss of beauty because Lenore is idealized as youthful, beautiful, and complete (Peltak 16). This also implies the beauty he saw in the women he lost, which possibly sparked more despair. Poe stresses the concept of beauty like no other writer. Since Poe views beauty as perfection, and it is impossible to attain perfection, it is essentially impractical to maintain beauty. This statement is feasible because Poe lost all beauty in his life nor was there anything beautiful about his life. The loss of beauty only deepens the torture the grieving narrato r experiences. Poes emphasis on Lenores beauty greatly affects her husband and drives him insane.The themes of death, loneliness, and insanity are not only evident in The Raven, but also in Poes life. The supernatural element is the talking raven. Poe definitely believed in the supernatural because he thinks death is somewhat supernatural. For instance, in Annabel Lee, the narrator believed Annabels death was utterly supernatural. Because both Poe and the characters of his stories believed in the supernatural, they were often seen as insane. In The Raven, the narrators madness is sparked by the ravens taunting he is convinced the raven will never leave. The financial anguish and Virginias death drove Poe to depression and self-destructive drinking (Peltak 37). Poes downfall is very similar to the destruction of the narrators mind, body, and soul. The narrator becomes depressed because he will Nevermore see his love again, thus his breakdown begins. He is lonely after the death of hi s wife, which is analogous to Poes loneliness after Virginias death. After her death it was nearly impossible for Poe to find stable love and support.Like Annabel Lee and The Raven, the recurrent themes of death, perversion, and destruction of the mind, body, and soul are only a few of the many themes found throughout The Fall of the House of Usher. When first studying The Fall of the House of Usher, the reader will immediately note that Roderick Usher is mentally sick. Because of his mental illness, Roderick represents the mind, which evidently reflects the mental conflict Poe suffered in his life. Between his depression and the addictions, it is fair to say that Poes life gad been mentally rough. Roderick Usher characterizes all of Poes mental battles. Poe was certainly, attracted to vestige stories and the supernatural (Otfinoski 4). It is no wonder why he is fascinated by horror stories since his life was similar to one. Both are full of death and madness.Since the antheral r epresents the mind, it is logical that the female signifies the body. Rodericks sister Madeline is physically sick. Madelines illness essentially reflects the illness the women in Poes life had. The tortured or grieving man, dying or deceased woman, a supernatural element, a creepy or gloomy setting and various symbols and omens are all easily recognizable in The Fall of the House of Usher. The crumbling house with a crack provides the gloomy and creepy setting in The Fall of the House of Usher. It would be unreasonable to expect a man who has experienced a great amount of death and loneliness in his life to write about cheerful subjects.Madeline, the body, needs Roderick, the mind, to die. Both represent to halves of the whole which indicates an incestuous relationship. Edgars relationship with Virginia was indeed incestuous, since they were cousins. After Madeline and Roderick die, the house, representing the soul, splits and falls. Since Poe experienced all the elements within hi s story, it was probably relatively simple for him to include such great detail and intensity. It happens to be this personal intensity, more than any other literary characteristic, that makes Poes best tales so haunting and unforgettable (Otfinoski 4).In Poes literature, the same terrible themes occur in story after story (Otfinoski 4). Every theme and element is relevant and related. The enigmatic quality of the strange is evident in the gloomy setting and perverted plot twist. Madeline was springy all along, and eventually kills her brother causing the house to fall. There were many strange aspects of Poes life, particularly the fact that the three women he loved the most died of the same disease. The destruction of the mind, body, and soul exemplified through the downfall of Roderick, Madeline, and the crumpling house. The collapse of Poe and the people in his life can be easily seen through this ambiguous symbolism. Just like the rest of Poes literature, there is insanity, whi ch is mostly epitomized by Roderick.It would take an infinite amount of pages to explain every correlation between Poes life and Annabel Lee, The Raven, and The Fall of the House of Usher. However, it is most essential to recognize that he expresses his emotions through the imperative themes of his literature. Every poem and story contains relatively the same elements a grieving man, deceased women, the supernatural, insanity, love, and of course, death. The redundancy of these themes indicates the grandness of these elements, and also how much they impacted Poes life. The tortured and grieving man concurs with Poes loneliness all throughout his lifetime. The deceased or dying women symbolizes the writers mother, adoptive mother, or wife who left him alone after death. Poes feelings toward love and death are very unique and are shaped by the events in his life. Poe loved all three women and venerated their beauty, even after they died. There is always a character that goes insane in Poes literature, which acts as a reflection of Poe himself. Poe is a literary genius because he is successful at turning the unfortunate troubles of his life into the major themes of his stories. Life threw him terrible situation, but with them he created literature, both brilliant and expressive.

Teaching Children Respect Essay -- essays research papers

Teaching Children RespectAmeri preserves has placed too much responsibility on aims and teachers. Parents need to take command of the moral development of their youngsterren, starting with the military issue of lever.Respect starts at an early age. You teach a child to say thank you, no thank you, and please. These are normal and common first locomote to respect and are considered being manner able. Most parents expect there children to use these courteous phrases to them, their selves, the parent.Teachers and schools should not have to be responsible for teaching your child dexterity, common courtesy, nor respect. It is hard enough for teachers to maintain a learning curriculum on general studies let alone moral, ethics and values. Teachers must deal with these contrary personalities and attitudes everyday and it is quiet stressful. This type of behavior should be confronted at home before the child is of age to go to school and maintained throughout. The Parents should start demonstrating these ethics, morals, and values, by showing respect those around them, whether it is family, friends or neighbors.Here are a few comments from actual teachers from different background and different states, they have been directly quoted from the make I am a Teacher Marquis, Sachs (1991). Here is what they have to say about Respect and the role of a teacherI am touchwood as nails. But they know I love themThey dont have to love me, but they do have to respect me. And have to respect themselves. They have to learn something that they cam take with them because they cant take me with them, and they cant take mom with them and they cant take the neighbor with them. They can only take whats inside their head. (Johanna Brown, M... ...ingle mother working two jobs, yet I always managed to try and teach my children to have respect for themselves and others. The teachers and school system can only support you and your child throughout their learning experience. Also, as a last note dont leave it up to the daycare or babysitter to raise your child and teach morals, ethics, values and most of all respect. References Griffin, G. M.D. (1999). It takes a parent to raise a child. (pp. 82, 99-101) New York, flourishing Books Publishing Book Marshall Marquis, D., Sachs, R. (1991) I am a teacher. (pp.24, 51, 115) (First Fireside Addition) New York, Simon & Schuster Publishing Book Baldrige, L. (1997) Lithia Baldriges More than manners Raising kids to have kind manners and good hearts. (pp.67) Library of Congress Cataloging-In-Publication New York, Simon & Schuster Publishing Book