A Purpose for Everyday Use essays

A Purpose for Everyday Use essays Alice Walkers Everyday Use is a story with great examples of the literary devices. Two of the most prominent literary devices include theme and vivid characters. The characters tie in very closely with the theme. The theme of the story starts to be revealed when Wangero asks for the butter churn top and is most fully developed when she again asks for her mothers quilts. Mama, Dee and Maggie are round characters, but only Mama is dynamic. Dee and Maggie remain static and relatively unchanged throughout the entire story. While Mama is the only dynamic character in the story, it is the unchanging of her daughters that produce her epiphany. Mama is very content with her meager rural life. She is very proper, however, in the fact that she wants to keep her small house in a presentable fashion. When she receives news that her daughter is coming to visit she starts preparing for her arrival. A yard like this...inside the house. (para. 1) Mama is very concerned by how her daughter will react whenever she comes back home. She sometimes dream a dream...tears in her eyes. (para. 4) She yearns to have Dee love her and wants the whole world to know it. When Dee arrives, Mama is startled to find that she is no longer Dee, but another incarnation of her daughter named Wangero. David White described the time period in which this story took place as a time when Many blacks wanted to rediscover their African roots, and were ready to reject and deny their American heritage, which was filled with stories o f pain and injustice. (White 24) Dee had changed her name in an effort to cut all ties with those who had oppressed her and her ancestors. Mama is a bit surprised to find out this information, but maintains her emotion of necessary love from her daughter by saying If thats what you want us to call you, well call ...

Catherine Hakims Preference Theory Essays

Catherine Hakims Preference Theory Essays Catherine Hakims Preference Theory Essay Catherine Hakims Preference Theory Essay issue 1, pp. 5-29 ,viewed 9 August 2011, Academic Search Premier, EBSCOhost. Chia Sue-Ann Lin K 2008, â€Å"Wooing women back to work†, The Straits Times, 15 March, viewed 3 August 2011, asiaone. com/Business/Office/Learn/Out%2BOf%2BOffice/Story/A1Story20080319-55231. html. Dimovski, V, skerlavaj, M, Mok, KM 2010, Is There a Glass Ceiling for Female Managers in Singapore Organizations? , Management (18544223),vol. 5 issue 4, pp. 307-329, viewed 12 August 2011, Business Source Complete, EBSCOhost. Hakim, C 2006, ‘Women, careers and work-life preferences’, British Journal of Guidance and Counselling, vol. 34, no. 3, pp. 279-94, ;http://cat. lib. rmit. edu. au. ezproxy. lib. rmit. edu. au/vwebv/holdingsInfo? bibId=651680;. Industrial Arbitration Court 2006, Equal Remuneration, viewed 07 August 11, ; iac. gov. sg/Home/Pages/equal. asp;. Lee, U-Wen 2009,’Remove barriers facing women in the workplace: HR firm Manpower’, The Business Times, 4 February, viewed 9 August 2011; asiaone. com/Business/News/Office/Story/A1Story20090204-119446. tml;. Lyons, L 2000, The limits of feminist political intervention in Singapore, Journal of Contemporary Asia, vol. 30, no. 1, p. 67, viewed 13 August 2011, ;Academic Search Premier, EBSCOhost;. McRae, S 2003, Constraints and choices in mothers employment careers: a consideration of Hakims Preference Theory, British Journal of Sociology, vol. 54 issue 3, p. 317, viewed 13 August 2011;Academic Search Premier, EBSCOhost;. NT UC Womens Development Secretariat 2010, About Us, viewed 6 August 2011, ntucwds. org. sg/wps/portal/wds/! t/p/c5/04_SB8K8xLLM9MSSzPy8xBz9CP0os3gjHy9vJ09LYwMDR0MjA08jz0D_EN8w I3cfA_2CbEdFAL_sU_k! /. Penny, L 2011 ‘The myth of the myth of gender equality’, New Statesman, 8 January, viewed 2 August 2011, newstatesman. com/blogs/laurie-penny/2011/01/women-equality-hakim-choice. Reisenwitz, T, Iyer, R 2009, Differences In Generation X And Generation Y: Implications For The Organization And Marketers,  Marketing Management Journal, vol. 19 issue 2, pp. 91-103, viewed 12 August 2011, Business Source Complete, EBSCOhost. Singapore Department of Statistics 2011, Statistics, viewed 6 August 2011, singstat. gov. sg/stats/keyind. html#emp. Singapore Ministry of Community Development, Youth and Sports 2011, Centre-based Financial Assistance Scheme for Childcare (CFAC), viewed 6 August 2011, http://app1. mcys. gov. sg/Assistance/CentrebasedFinancialAssistanceSchemeforChild. aspx. Singapore Ministry of Manpower 2011a, ‘Singapore Yearbook of Manpower Statistics, 2011, MOM Manpower Research and Statistics Department, viewed 9 August 2011, mom. gov. g/Documents/statistics-publications/yearbook11/mrsd_2011YearBook. pdf. Singapore Ministry of Manpower 2011b, ‘Singapore Workforce, 2010’, MOM Manpower Research and Statistics Department, viewed 3 August 2011, mom. gov. sg/Publications/mrsd_singapore_workforce_2010. pdf. Singapore Ministry of Manpower 2011c, Tripartite Workgroup on Enhancing Employment Choices for Women, viewed 8 August 2011, mom. gov. sg/employment-practices/tripartism-in-sin gapore/Pages/default. aspx. Singapore Ministry of Manpower 2010, Women, viewed 6 August 2011, om. gov. sg/foreign-manpower/Pages/women. aspx. Singapore Ministry of Manpower 2000, ‘Occupational segregation: A gender perspective’, MOM Manpower Research and Statistics Department, viewed 3 August 2011, mom. gov. sg/Publications/mrsd_Occupation_Segregation_A_Gend er_Perspective. pdf. Singapore Ministry of Trade Industry Singapore 2009, ‘Report on the Household Expenditure Survey, 2007/08’, Department of Statistics, viewed 9 August 2011, singstat. gov. sg/pubn/hhld/hes2007. pdf. Snowdon, G 2011, ‘Women still face a glass ceiling’, The Guardian, 21 February, viewed 6 August 2011 guardian. co. uk/society/2011/feb/21/women-glass-ceiling-still-exists-top-jobs. Spicer, K 2011, ‘What women really want’, The Australian, 10 January, viewed 2 August 2011, theaustralian. com. au/news/features/what-women-really-want/story-e6frg6z6-1225984615048. Tan, KP 2001, ‘Civic society and the New Economy in Patriarchal Singapore: Emasculating the Political, Feminizing the Public, Crossroads: An Interdisciplinary Journal of Southeast Asian Studies,vol. 15, no. 2 , p. 95-122. Twenge, J 2010, A Review of the Empirical Evidence on Generational Differences in Work Attitudes, Journal of Business ; Psychology, vol. 25 issue 2, pp. 201-210, viewed 11 August 2011, ;Business Source Complete, EBSCOhost;. Wong, T ; Yeoh, BSA 2003, ‘Fertility and the Family: An Overview of Pronatalist Population Policies in Singapore’, Asian MetaCentre for Population and Sustainable Development Analysis Research Paper Series, no. 12, pp. 1-25. Yap, MT 2003, ‘Fertility and Population Policy: the Singapore Experience’, Journal of Population and Social Security (Population), Supplement to Volume 1, pp. 643 to 658,

Are immigrants needed to provide low-wage workers in the U.S. to Essay

Are immigrants needed to provide low-wage workers in the U.S. to compete with workers in other regions of the world Do immigran - Essay Example This is not to say that these immigrants provide better quality jobs than the natives of the country as the reverse is usually the case. It could then be concluded in this regard that, the low-wage working immigrants in the US are not needed to compete with workers in other regions of the world but to meet up with the high demand of work in the country at a lower rate (Holzer, 2011). Immigrants take on low-paying work that people in the US do not want to do and the reasons for these are not far-fetched. Due to the need to make ends meet and the desire of the immigrants to get to do something during their sojourn in the US; they take any offer that comes their way (Holzer, 2011). This means that the immigrants are ready to take any offer that comes their way. Thus, the immigrants are satisfied taking the low-paying work as long as it would guarantee their survival in the country and make them more comfortable than the way they were in their native countries. It could then be said that the immigrants are ready and willing to take up low-paying jobs that the people in the US would never be willing to do.

Management accounting and control (s-12 -5-8)) Coursework

Management accounting and control (s-12 -5-8)) - Coursework Example Organisations have to undertake number of decisions in order to stay in the business and among different decisions; the name of financial decision is one of them, in fact the most ones as well. Financial competitiveness is the thing on which the entire productivity of an entity depends upon. There are number of decisions that come under the ambit of financial management and managing the things accordingly is important for the companies. Decision making is one of the most important provisions for the entity as a whole and there are certain methods that could be used for the decision making purpose. The main perspective of this assignment is to give answers relating to different things in total. There are four different questions which needs to be answer here and all the questions are different in nature and in concepts as well. The concept of the same lies in decision making, centralization and some of the management accounting as well. Let’s start the questions each one by one . Ans-5 Budgeting is considered as the non-beneficial activities holding under the boundaries of an organisation. Budget set down the process to allocate the funds and manage all the resources that will be used potentially (WELSCH, Glenn A., 1976, pp.82). However at the present time, the predictions for the future scenarios is more than rigid and high deficiency in communication between higher level management and the department of budget making is a key concern while preparing budget. Though, there are some advantages that can be extracted from the budgeting process but on the same time the line of problems stand all along the same. Below are some of the problems in budgeting that reflects negative impacts towards organisation include: Time-consuming and Costly: Apart from strong IT infrastructure and several models, budget is a prolonged and expensive method. To perform budgeting process, the average time is required to be around five to six month depends on the size of the firm. The budget not only engage the timings of many people in which approximately 30% time serve by higher management and officials. Substandard in providing value: The result by means of budgeting process is truly unreliable in terms of providing value to organisations. For instance, one company extracted meaningful results from this process whereas on the other side the entire process is of no use and will be influenced on the performance. The reforms are highly claimed onto the budgeting process in which the vital concern is to drop off the staff’s timing on non-beneficial activities. Budgets make planning inflexible: To revise the budget is typically intricate enough. According to latest researches reveal that around 25% of the entities revise their budgets in every fiscal year. Some surveys also reveal that the higher management of an organisation serve almost one to two hours in each month in order to discuss numerous strategies. Budgets promote non value-added costs: The bu dget of a company is largely dependent on the last year conclusions. Due to insufficient time offered to evaluate and point out the main reasons of cost which ultimately ensuing to raise the massive quantity of ravage. Compromise in customer satisfaction: Every business is wanted to convince the consumers from their products and services. But in this case, the organisations would like to meet the defined sales targets by

English Essay Example | Topics and Well Written Essays - 2000 words

English - Essay Example Generally, when a writer produces a work, it comes in market in its original form and then it is presented to any other entity with its right and license to translate it to other languages to get it a place on international level. Such translations get feedback comprising of appreciations and loopholes both by the people having command on both original and translated languages which helps later to consider the drawbacks and produce better translations in future (Kovac, M., and Wischenbart, R., 2012). Translation of books into English language was not always appreciated as in Australia many authors did not like the Australian stories translated into English with so many changes in the text and wanted the youth to read original version of the stories (Nick Earls, ABC Premium News, 15 July 2009 i Allington, D., 2012). African writers also prefer to write in their own language and want Africa to be the centre of their literature. By doing this they do not aim to refuse the English stream rather they only wish to see things from African perspective. Ngugi is of the view that the Oral Tradition is important but it cannot replace the Modern African Literature. To remain loyal to the literature is to stick to the history and assimilate and embrace the traditional thoughts and so not losing the roots (Ngugi, 1986, p. 94-5). In the clip we observe South African writers’ reasons behind choosing language as a medium of their writing. Hambidge prefers to write in Afrikaans as it is connected to her identity. Moreover, she can express her thoughts and emotions in her own language in the best possible way. Magona and Ndebele see Afrikaans as the language of oppressed nation. Ndebele opts English for her writings as it is a language of opportunity and fame for its being international language Magona, though, prefers to write in English but she feels that she cannot write like Jane Austen and it involves both conscious and unconscious factors which shape thought language (U214, DVD 3, Clip 20.1, ‘Choosing to write in English’). While translating a language into English, problems may arise at lexical level. There may not be an alternative word available and a set of words express the meanings so it lengthen the sentence. For example in Russian language there is no separate word for ‘cloud’ rather there are words for different kinds of clouds so it makes the translator to interpret the kind of clouds relying on the context and present a different expression from the original sentence. This does not mean that Russian language is richer than English and provide finer details regarding vocabulary. In some other cases, Russian language has no separate word for ‘arm’ or ‘hand’ rather there is a single word ‘ruka’, so every time the translator encounters this word, he faces difficulty in interpreting that whether the writer is talking about ‘arm’ or ‘hand’. These pro blems are solved by using other words such as ‘fist’, ‘palm’ or ‘from shoulder to fist or wrist’ but it results in comparatively longer sentence. So, such lexical gaps between languages make it difficult to create a perfect translation (Cook, G., 2012). Cook observes the difficulties that become a challenge while translating other languages into English. Referring to the translation of the Chinese film ‘

English and Vietnamese Language Comparison

English and Vietnamese Language Comparison Name: NGUY N HOÀI NHI A Contrastive Analysis of Metaphors Relating to Some Upper Parts of Human Body between English and Vietnamese Abstract This paper presents the results of a study on metaphors relating to some upper parts of human body between English and Vietnamese. There are four upper parts of human body consists of eye, nose, ear and mouth are chosen for data analysis. Nguyen Hoa (2004) classification of metaphors are based on their degree of unexpectedness. The results show that living metaphors, faded metaphors and dead metaphors are three main types of metaphors. Also, metaphors are varied from one language to another due to peoples life experience, world views or peoples cognition of the outside world and the language users culture. Introduction One of the most vital functions of language is to name the world or express human thoughts through a system of concepts. In any case, the concepts expressed through language do not exist in seclusion from each other. Or maybe, they exist cooperatively in the language and make up a giant network with numerous interconnections and relationship among the different subparts. A good example of these interconnections includes metaphor, the comprehension of one concept regarding another. Metaphor is not only used in literary or poetic language but also utilized in everyday conversational language. It can be seen that metaphor is used to express ideas sensibly and vividly as it has great expressive power. Furthermore, it also convey more of the human feeling, emotion and attitude towards what is said rather than the non-metaphorical. One interesting idea in the language is that people got to know their own body and gave names to its parts. And then the human beings began comparing the surrounding things with their own body and finding common features in the process of cognition of the world. So the names of some upper parts of human body are transferred to refer many other things in the real world. They are personified to possess the same names with the some upper parts of human body. For instance, in English the word foot denotes to the lowest part of the human and then on it is metaphorically used to denote to the lowest part of many things, for example, the foot of the hill. Not only in English but also in Vietnamese also use of metaphors, in such a way, many words referring parts of human body are also used metaphorically. For instance, the word chà ¢n in Vietnamese equivalent to the word foot in English is used as a metaphor to denote to the lowest part of the hill: Chà ¢n Ä‘Ã ¡Ã‚ »Ã¢â‚¬Å"i. The way individual words, however, are used is not always the same in both languages. For instance, the word eye in English is metaphorically used to denote to the hole of the needle, while the word mà ¡Ã‚ ºÃ‚ ¯t in Vietnamese is not used in such a way. It is metaphorically, however, used to denote to holes of a woven basket in another case. E.g. Eye of the needle vs Mà ¡Ã‚ ºÃ‚ ¯t rà ¡Ã‚ »Ã¢â‚¬ ¢. It can be inferred that the words denoting some upper parts of human body are used metaphorically in English and Vietnamese and the way each word is used is varied in both languages. The way metaphors are used is because of peoples life experience, world views and the language users culture. So metaphors are varied from one language to another. There are some questions arise: How are the words denoting upper parts of human body used metaphorically in both English and Vietnamese?, How much are they similar? and How much do they differ from each other?. For this reasons, the study titled A contrastive analysis of metaphors relating to some upper parts of human body between English and Vietnamese will be answer the questions mentioned. Literature review 2.1. What is metaphor? Metaphor that comes from the Greek for transference. According to Vo Dai Quang (2003, p.33), metaphor is word meaning transference based on similarity between two things as regards function, character, size, shape, age, colour, etc. As the following example: E.g. She is a snake. That is, the word snake has negative connotation because it is thought to be very dangerous and poisonous to people. Basing on this meaning, it is transferred to mention to the character of a person to imply that she is a dangerous person. The similarity in this situation between an animal and a person is about the character. Hence, this definition is clear and parabolic. However, there is a question to be posed why do people have to use such an implicit way to convey the idea?. According to Oxford Advanced Learners Dictionary (1995, p.734), metaphor is defined as the imaginative use of a word or a phrase to describe somebody/something as another object in order to show that they have the same qualities and as to make the description more forceful. This definition is not as cleared as the above -mentioned definition about the association of similarity, however, it takes the use and the effect of metaphor into consideration. If we say She is a dangerous person, it is not as forceful to the hearer as we say She is a snake. Likewise, metaphor can convey the imagination of the language users so it is clearly more powerful and effective in communication. Metaphor also be defined as follows an extension in the use of the word beyond its primary meaning to describe referents that bear similarities to the words primary referent(Language-its structure and use,1994). The term extension mentions to the meaning of the word that can be extended beyond its literal meaning. So metaphor here is dealt with as a means of creating and expanding meaning to depict other referents which are similar to the words primary referent. Look at the above once more. The primary referent of the word snake is one type of animal and in this metaphor, it mentions to another referent that is a risky person. This should be possible on the basis of the resemblance between the two referents. The definition given by Barcelone (2000, p.3) in which metaphor is defined as Metaphor is the cognitive mechanism whereby one experiential domain is partially mapped or projected onto a different experiential domain so that the second domain is partially understood in terms of the first one. In this definition, metaphor is understood as a conceptual projection whereby one experiential domain is understood regarding another. The character of a person, in the above example, is understood regarding a character of a snake. Generally, metaphor mentioned above is viewed from different angles. Basically, it is the way we call one object by the name of another because we compare these objects and pick up some common features between them. It is necessary to distinguish metaphor, simile and metonymy because they are closely related. To begin with, metaphor and simile are forms of comparison. We compare two unlike things together in two ways. Metaphor, however, is hidden comparison and simile is the open comparison. Take the following examples: E.g. Tom is the head of the department. Tom is like the head of the department. The word head implies one part of human body that comprise the brain and can control the activity of the rest of the body. In this above example, the word head means to the people taking the controlling function as the leader in the department. It can be understood implicitly in the first example and in the second one, it can be understood explicitly. Putting it on the scale, metaphor is an equation and simile is an approximation. Obviously, they take different values and effects to the hearer. Metaphor and metonymy are two types of transference of meaning. One object is named and understood regarding another. Metaphor, however, is based on the association of similarity while metonymy is based on the association of contiguity. Look at the two following examples: E.g. She is the head of the department Two heads are better than one In the first example, the word head refers to the leader and it is can be understood regarding the similarity of function; the head of human body and the leader of the department carry the mission to control the rest parts of the whole. In contrast, the word heads in the second example refers to people because they are related to each other- head is one part of human body. It can be done on the basis of part-whole relation in which the name of the part is used to refer to the whole. Obviously, metaphor is related to simile and metonymy but it is quite distinguished from them. In addition, how metaphors function in language and they are classified will be showed as follow. 2.2. Functions of metaphors Metaphors are diverse in terms of values and functions in language, however, in this study only three basic functions given by a Vietnamese language specialist, Dinh Trong Lac(1994, p.53), are mentioned. According to him, there are three basic functions of metaphors namely naming, cognitive and symbolic functions and basing on this he can group metaphors together. 2.2.1. Naming function Firstly, the function of metaphors talked about is to name things. This is only the technical means to utilize the ready- made vocabulary to offer names to different things basing on the similarity between them. For instance, the lowest part of the mountain is known as the foot of the mountain as the foot on the human body is the lowest part. These metaphors are of almost no or very little rhetoric value but they can reflect the way in which things on the planet are seen together. They are just planned to offer names to things basing on the experience with the existing vocabulary. 2.2.2. Cognitive function Secondly, the function of metaphors is to cognize or conceptualize things. These metaphors do not offer new names to things however conceptualize them as far as another. These metaphors operates between two domains, one domain is conceptualized regarding another. For instance, in the domain of weather, when it is sunny, the sun is sparkling and brings charming climate that can make people cheerful and agreeable. So the word sunny has positive value and it is exchanged to discuss the mood of people as in the following illustration. E.g. By the time he visited the Ho Chi Minh Mausoleum, John was in a sunny mood. That is, John felt exceptionally cheerful and optimistic. Hereby, the human mood is conceptualized and comprehended under the words about weather. These metaphors are likewise conventional and of little rhetoric impact. 2.2.3. Symbolic function Lastly, the function of metaphors is to symbolize things. This function is usually thought to be the conventional function of metaphors. For example, the flower regularly symbolizes for the beauty. So it is frequently compared to the womans beauty. E.g. Beauty is a flower which wrinkles will devour. In the above illustration, the flower is compared to the beauty of woman that will devour like the flower. This kind of metaphors reflect the imaginative and creative way individuals assess and explain things, which can make their language more expressive and persuasive. They are extremely popular in poetic language. All in all, metaphors convey three major functions in language which are naming, cognitive and symbolic functions. Basing on that, metaphors relating to upper parts of human body are in the first group which are used to give names to things in the world. 2.3. Kinds of metaphors Metaphors can be classified basing on their degree of unexpectedness. According to Nguyen Hoa (2004, p.109), there are three main kinds of metaphors namely living metaphors, faded metaphors and dead metaphors. 2.3.1. Living metaphors When a word is unexpected and quite unpredictable is called living metaphor. It is used in unusual meaning and metaphor is easily recognized by the hearer. It is created and used by individuals. E.g. She is my sun It can be seen that the sun lights our earth by day, which can makes peoples life brighter and more joyful. Hence, when a people who is thought to make the others life brighter and more joyful is viewed as the sun. These metaphors are called creative or poetic metaphors as it reflects the creative use of language and they are appended to the symbolic functions as mentioned above are especially utilized in literature and poetry. They are not common in everyday language usage. They are sometimes called genuine metaphors becauseit is the common sense when people discuss metaphors and they have great rhetoric effect on the hearer. 2.3.2. Faded metaphors Metaphor which lost its freshness because of long use and traditional use and became habitual in daily language usage. For example, gold is one sort of very valuable material and when people mention the adjective golden, it implies that something made of gold. Besides, it is say that golden youth, it means that the adolescent in a mans life is likewise as valuable as gold. Metaphors are so normal in everyday language that they are sometimes not felt as metaphors. These metaphors can bring about polysemy of so many words in language. Among the functions examined, they are attached to the naming and cognitive functions. 2.3.3. Dead metaphors Dead metaphor- where metaphoric sense is not felt at all because they have lost their indirect meaning and are used only figuratively. For instance, the word capital in English used to mean the head which is considered as the most critical part on the human body. So it was metaphorically used to refer to the most important city or town of a country which is usually the center of government. Hence, it was metaphorically used to refer to the most important city or town of a nation which is generally the center of government. But now the word capital is not utilized literally as the head of the human body, however, it just means the capital of the country as in the sentence: Paris is the capital of France. These metaphors do not make up many in language. Indeed, these metaphors are difficult or almost impossible to be recognized as metaphors. In general, there are three principle sorts of metaphors which are living, faded and dead metaphors. In short, metaphors relating to parts of human body are called faded metaphors since they become the means of everyday language to give names to things in the world. Aim and objectives of the study This study is conducted with the aims of theoretical and practical. Theoretically is proposed to give a profound and methodical review on the metaphorical uses of words meaning upper parts of human body in both English and Vietnamese and attempt to clarify the reasons why the words are utilized as a part of such ways. Meantime, it is gone for finding the features that English and Vietnamese impart to and vary from each other in the utilization of metaphors relating to upper parts of human body. Practically is proposed to empower learners of English to have an understanding into metaphors relating to upper parts of human body in English and additionally in their mother tongue so they can improve their vocabulary of the language they are learning and decipher them effectively in communication or translate them well into their own mother tongue and vice versa. Research methodology 4.1. Approach intended for the study Here the two languages to be specific English and Vietnamese are compared and contrasted. In this contrastive analysis, English is dealt with as the instrumental language and Vietnamese is the target language. In this manner, any instances of metaphors relating to upper parts of human body in English will be recorded and analyzed first and after that they will be compared and contrasted with Vietnamese to discover the similarities and differences between the two languages. 4.2. Methods of the study This study is conducted with a combination of the comparative and contrastive. Firstly, the theoretical background of metaphors will be given talked about through the basic readings of related materials. Besides, once general theories are given, the data about specific cases of metaphors relating to upper parts of human body in two languages utilized for illustration will be gathered from different sources of data, for example, dictionaries, books, daily papers, magazines furthermore practical observation. Thirdly, it is to choose the typical examples and analyze them. In the meantime, comparative and contrastive techniques will be used to discover the common and the distinguished features in the utilization of metaphors relating to upper parts of human body between English and Vietnamese. Finally, some conclusions will be made about what has been analyzed and compared. 4.3. Metaphors relating to some upper parts of human body in English and Vietnamese 4.3.1. Metaphors relating to eye in English and mà ¡Ã‚ ºÃ‚ ¯t in Vietnamese We can easily find some common features in the metaphorical use of the words denoting eyes between the two languages. Firstly, our eyes are round and small in shape, in two languages, the two words eye and mà ¡Ã‚ ºÃ‚ ¯t imply to the shape of a potato. It has many circled and many small spot on it. For example: In English: Eye of the potato In Vietnamese: Mà ¡Ã‚ ºÃ‚ ¯t khoai tà ¢y (English-Vietnamese Dictionary, 1993, p.581) Moreover, the word mà ¡Ã‚ ºÃ‚ ¯t in Vietnamese is refer to many small and rounded-shaped things on the peel of many sorts of fruit and things. In contrast, the word eye in English is not refer to these cases. Look at the table below. Table 1: In English In Vietnamese None in English Mà ¡Ã‚ ºÃ‚ ¯t tre, mà ¡Ã‚ ºÃ‚ ¯t mà ­a, mà ¡Ã‚ ºÃ‚ ¯t lÆ °Ãƒ ¡Ã‚ »Ã¢â‚¬ ºi, mà ¡Ã‚ ºÃ‚ ¯t dà ¡Ã‚ »Ã‚ ©a, mà ¡Ã‚ ºÃ‚ ¯t xà ­ch, mà ¡Ã‚ ºÃ‚ ¯t rà ¡Ã‚ »Ã¢â‚¬ ¢, etc.. However, the word eye in English denote the eye-shaped spots on the tail of the peacock and piece of metal used together with a hook in order to fasten clothes. For example, Eye of the peacocks tail (Vocabulary, p.26), Hook and eye of the dress (Oxford Advanced Learners Dictionary, 1995, p.410) In English and Vietnamese, when we see into a persons eyes and the central position of the eyes when we see around, the words eye and mà ¡Ã‚ ºÃ‚ ¯t refer to the centre of the cyclone and wind blows. For example, in English: Eye of the storm, Eye of the wind while in Vietnamese: Mà ¡Ã‚ ºÃ‚ ¯t bà £o (English-Vietnamese Dictionary, 1993, p.581) Another interesting point is that the world becomes bright and clear when we open our eyes and see and when the sun rises and opens on a day, the world is also sheeny. Hence, the British calls the sun the eye of the day. Similarly, the British also calls the private eye when our eyes has function of observing others secretly to get information. However, Vietnamese has not these interesting features as in English. 4.3.2. Metaphors relating to nose in English and mÃ…Â ©i in Vietnamese First of all, the nose which is the front part pointing in shape so it used to refer to the front pointed part of an airplane. For instance, in English: He brought the aircrafts nose up and made a perfect landing, whereas in Vietnamese Anh ta là ¡i mÃ…Â ©i mà ¡y bay là ªn và   thà ¡Ã‚ »Ã‚ ±c hià ¡Ã‚ »Ã¢â‚¬ ¡n vià ¡Ã‚ »Ã¢â‚¬ ¡c hà ¡Ã‚ ºÃ‚ ¡ cà ¡nh hoà  n hà ¡Ã‚ ºÃ‚ £o (English-Vietnamese Dictionary, 1993, p.1140) Another interesting is that Vietnamese used the word mÃ…Â ©i in order to denote to part of some tools or objects. In contrast, the word nose in English is not used in such a way. To understand clearly about the lexemes nose and mÃ…Â ©i, the below table will be illustrate. Table 2: In English In Vietnamese nose of an airplane none in English nose of a car none in English mÃ…Â ©i mà ¡y bay mÃ…Â ©i Cà   Mau none in Vietnamese mÃ…Â ©i kim Especially, the word mÃ…Â ©i in Vietnamese is figuratively used to refer to the forward direction of the attack of the soldiers. But English does not share this interesting feature as in Vietnamese. 4.3.3. Metaphors relating to ear in English and tai in Vietnamese The ears are of organ of hearing, they are the small and curved parts that locate at the sides of the head. The two lexemes ear and tai in both languages are used in metaphors to denote to the parts of things which have the similar features. However, they are used to denote to do not the same in some cases. The table below will be illustrate. Table 3: In English In Vietnamese none in English none in English none in English ear of a corn ear of a newspaper ear of the jug tai nà ¡Ã‚ ºÃ‚ ¥m tai bà ¨o tai cà ¡Ã‚ »Ã¢â‚¬Ëœi xay none in Vietnamese none in Vietnamese tai bà ¬nh Ä‘Ã ¡Ã‚ »Ã‚ ±ng nÆ °Ãƒ ¡Ã‚ »Ã¢â‚¬ ºc In the above table, there are some similar in both languages in the way that the words referring the ear are used to denote to the small and curved part on the side of a container such as jug and cup. But the word tai in some cases Vietnamese is used to denote to the two parts on both sides of the mortar in the expression tai cà ¡Ã‚ »Ã¢â‚¬Ëœi xay. In contrast, the word ear in English is not used to share this. Similarly, the word tai in Vietnamese is used to denote to the bud of a mushroom while the word ear in English is not used to share it. However, in the same way, it is used to denote to the small part of a corn in the expression ear of a corn. Another interesting is that the word ear is used to denote to the minor and short piece of a newspaper in the expression ear of a newspaper but the equivalent do not exist in Vietnamese. Generally, there are some common and distinguished features in the metaphorical use of the words denoting the mouth between the English and Vietnamese. 4.3.4. Metaphors relating to mouth in English and mià ¡Ã‚ »Ã¢â‚¬ ¡ng in Vietnamese In both in English and Vietnamese, there are numerous common features in the metaphorical use of the words denoting the mouth. It can be seen that when we open the mouth, it can work as the passage for the nourishment or drink to go in. So, the word mouth and mià ¡Ã‚ »Ã¢â‚¬ ¡ng, in both languages, are used to refer to the open part of something especially containers through which we can place things in. For example, in English: A decorative pattern round the mouth of the bag. (Oxford Advanced Learners Dictionary, 1995, p.760) That is, the bag is one kind of containers and we place something in it through the open and front part of it called the mouth. Similarly, the word mià ¡Ã‚ »Ã¢â‚¬ ¡ng tà ºi in Vietnamese is equivalent to this case in English. However, the equivalents of the two words mouth and mià ¡Ã‚ »Ã¢â‚¬ ¡ng do not exist in both English and Vietnamese. For instance, the word mouth in English is used to denote to the open part of a cave or river, whereas the word mià ¡Ã‚ »Ã¢â‚¬ ¡ng in Vietnamese is used to denote to the open part of an injury. And here are some examples: Table 4: In English In Vietnamese none in English mouth of the river none in English mouth of the architect mouth of the box mià ¡Ã‚ »Ã¢â‚¬ ¡ng ăn none in Vietnamese mià ¡Ã‚ »Ã¢â‚¬ ¡ng và ¡Ã‚ ºÃ‚ ¿t thÆ °Ãƒâ€ Ã‚ ¡ng none in Vietnamese mià ¡Ã‚ »Ã¢â‚¬ ¡ng hà ¡Ã‚ »Ã¢â€ž ¢p In short, there are some similarities and differences in the use of the words denoting the mouth between the two languages. Results and discussion All in all, the discoveries about the similarities and differences in the metaphors relating to upper parts of human body has clearly demonstrated the common and distinguished features in the way in which English and Vietnamese think and view the world surrounding them. In both countries, people all comprehend parts of their body well in shape, position, function, etcà ¢Ã¢â€š ¬Ã‚ ¦and relate these features to features of things in the world to name them by utilizing the names of upper parts of the body. In the specific cases, however, they utilize a certain word about a part of human body to refer things are not always the same as they think and view the world differently. In addition, people in each nation have their own way and habitat of utilizing the language creatively so this prompts to the distinctions in the metaphors in the both languages. For these reason, the existence of similarities and differences in the metaphors relating to upper parts of human body in two languages are reasonable and understandable. Moreover, metaphors relating to upper parts of human body can help to create new meanings that enrich the vocabulary in two languages. Another interesting is that metaphor is one kind of personification (Nguyà ¡Ã‚ »Ã¢â‚¬ ¦n Văn Chià ¡Ã‚ ºÃ‚ ¿n, 1992) because everything in the world is not seen in but in the relationship with human beings. It means that things in the world are always found in the associative eye of people. I hoped that the findings about the basic metaphors relating to upper parts of human body in this study will help students not only to acquire these interesting and popular use of the words but also to motivate them in their further language study. Summary This study has provided a systematic and clear view on metaphors relating to upper parts of human body in English and Vietnamese. First and foremost, words denoting upper parts of human body are popularly used in metaphor in both languages. Secondly, the metaphors, in most cases, relating to them depend on the similar associations of their semantic features. The referents, however, they are used to refer in specific cases are not always similar. Last but not least, the more frequently the words are used in metaphors, the more similar features metaphors relating to them in English and Vietnamese share. If I have an opportunity in the future, my future research could be conducted to study the metaphorical use of the words denoting lower, medial and internal parts of human body and the different metaphorical use of the words referring human body parts when they function in other parts of speech such as verbs, adjectives, etc. I hope that this scope will become more various and meaningful and the reader will have a broader view about this interesting subject between the two languages. Implications The results of this study can help to suggest the following implications: In teaching English, understanding metaphors relating to some upper parts of human body can help student discover the connection between the metaphorical meaning and the literal meaning of the word to find the new meaning for themselves. As discussed above, there are many similarities and differences in the metaphorical use of words denoting some upper parts of human body between English and Vietnamese, hence the translators need to be aware of this in the process translation. That is, translators ought to keep away the word-for-word translation while translating these lexemes as they are differently utilized in each language, by people in each nation. References English: Barcelona, Antonio(2000).Metaphor and metonymy at the crossroads.Berlin and New York: Mouton de Gruyter. Crowther J. (1995).Oxford Advanced Learners Dictionary.Oxford University Press E. Finegan. Language: Its Structure and Use, 2nd ed. Harcourt Brace, 1994. Quang, Vo Dai(2003).Semantics.Vietnam National University, College of Foreign Languages. Hoa, Nguyen(2004).Understanding English Semantics.Vietnam National University, College of Foreign Language.

Drinking Water Shortage and Water Conservation Essay -- Drinking Water

Water is everywhere. Not only does water surround the continents but also we are mostly made up of water and also need it to survive. If we don’t have access to water it will significantly affect our health. The economy will be affected by the water and how expensive it will be. This will lead to the environmental effects, with farmers not having enough water to keep their farms going. A variety of authors demonstrate throughout their articles that water is a limited resource and that humans need to start taking action in every aspect of their lives. However, water conservation cannot be solved in one way. In order to address the issues of water conservation, we need to inform people, regulate businesses and protect resources across the globe. These practices in water conservation will help people in the followings ways: internationally, socially, educationally, economically and environmentally. We live in a modern world yet there are still people who die from poor sanitation across the nation. The lack of not having good sanitation system like toilets and sewage leads millions of people to die from diarrhea, dysentery, and cholera (Leslie 1). Since the world population is growing so rapidly, this will lead to worse sanitation then it will conclude with more people dying from the lack of clean water (Leslie 1). These people who die every year need to have access to clean water, and their country needs to start taking advantage of their water and not let people die because of unnecessary causes. There is so much more water that is held underground and Leslies states that â€Å"compared with the earth’s visible freshwater-in lakes, ponds, and rivers-the amount of water stored in underground aquifer is sixty times as large.† ... ... worries." The Economist 398 (Jan. 2011): 32. ProQuest. Corral-Verdugo, Victor, et al. "Residential Water Consumption, Motivation for Conserving Water and the Continuing Tragedy of the Commons." Environmental Management (2002): 527-535. ProQuest. Rosenberg, David M, Patrick McCully, and Catherine M Pringle. "Global-Scale Environmental Effects of Hydrological Alterations: Introduction ." Bioscience (Sept. 2000): n. pag. Research Library . "Water Waste." ICIS Chemical Business. N.p., 25 Aug. 2008. Leaders: The World's Most Valuable Stuff; Water. (2010, May). The Economist, 395(8683), 14-16. House Energy and Commerce Subcommittee on Energy and Power Hearing :The FY2012 Department of Energy and Nuclear Regulatory Commission Budgets[4]. (2011, March). Congressional Documents and Publications.

Introduction of Aeon Essay

Aeon CO. (M) BHD was incorporated on 15 September 1984 in response to the Malaysian Government’s invitation to Aeon Japan to help modernise the retailing industries in Malaysia. Nowadays, Aeon CO. (M) BHD is a leading retailer in Malaysia with a total revenue of RM3.26 billion for the financial year ended 31 December 2012 and it is well established among Malaysians as well as foreigners, especially due to its association with the international Aeon Group of Companies. The Aeon Group of Companies consists of Aeon Co., Ltd. and about 200 consolidated subsidiaries and affiliated companies. Not only focus on its core GMS, supermarkets and convenience store operations, Aeon is also active in specialty store operations and shopping centre development, operations, credit card business and services. Although Aeon Group of Companies is an integrated Japanese retailer, it is active throughout Southeast Asia and China but not just in Japan. As a leading chain of General Merchandise Stores (GMS), Aeon designs a constant interior refurbishment of stores to satisfy the ever changing needs and desires of consumers. The management’s acute understanding of target market needs and the provision of an optimal product-mix has also further enhanced the company’s performance. In order to cater to Malaysia’s vast middle income group, Aeon stores are mostly situated in suburban residential areas. Besides ,Aeon activities are guided by its unchanging ‘Customer First’ philosophy at all the times and it aims to surpass expectations by combining excellent products with unique personal services that enhance the shopping experience to make customers smile whenever they are shopping in Aeon.

Psychology Assignment: Perception Essay

Introduction   Ã‚  Ã‚  Ã‚   Sensation and perception are mental processes that are sometimes mistaken for each other.   A fine distinction, however, can be drawn between them. Sensation is defined as, â€Å"the conscious experience that follows immediately upon the stimulation of a sense organ or a sensory nerve.† The first result of a stimulus situation is sensation and an elaboration of beyond this first result is perception (Halonen & Santrock, 1996).   Ã‚  Ã‚  Ã‚   A factor influencing man’s behavior and his adjustment is how he looks at places, persons, objects, things, and situations. His interpretation about affect greatly his business and everyday life. If, for example, he looks at a store lay-out and says that it is conducive to increased sales volume, then that is how he perceives the store’s lay-out. The same is true for an employer who evaluates job applicants. He interviews and gives tests to them. The final decision depends upon his awareness of the different traits or qualifications expected of the applicants. This is what is termed as perception (Halonen & Santrock, 1996). Discussion   Ã‚  Ã‚  Ã‚   The dictionary of education defines perception in its most limited sense as â€Å"awareness of external objects, conditions, relationship as a result of sensory stimulation† (McKenna, 2000).   Ã‚  Ã‚  Ã‚   Beach and Clark (1959) define it as â€Å"the process which involves the receiving and organizing or interpreting of stimuli, by the individual (McKenna, 2000).   Ã‚  Ã‚  Ã‚   From the aforementioned definitions, one thing is common and that is the awareness of a stimulus. This awareness is achieved through our sense organs, muscles and glands, and connectors (McKenna, 2000). Characteristics of the Perception Process   Ã‚  Ã‚  Ã‚   Perception as the action by which the mind refers its sensations to external object has certain characteristics. Beach and Clark enumerated and discussed the characteristics of perception as follows (McKenna, 2000; Clement, 1981):   Ã‚  Ã‚  Ã‚   It is Selective   Ã‚  Ã‚  Ã‚   When one walks down the street, he is not aware of everything in his environment. Eh pays attention to specific or particular stimuli only and not to all sounds, sight and other types of stimuli about him.   Ã‚  Ã‚  Ã‚   Through our sense organs, in other words, we select only those things we are interested in. there is but a particular thing that may attract, maintain, or distract the attention of the individual (McKenna, 2000; Clement, 1981)..   Ã‚  Ã‚  Ã‚   It is Structuring or Patterning Process   Ã‚  Ã‚  Ã‚   What a person perceives as common to him is a form or structure. This is what is called configuration or wholeness in Gestalt psychology. A person perceives a real thing when it comes in the correct pattern or structure. A complete pattern of an object means that it has all the attributes of the object: (1) it must have shape, (2) it must have a color, (3) it must have a smell; (4) it must have a taste (McKenna, 2000; Clement, 1981).   Ã‚  Ã‚  Ã‚   It Contains Meaning   Ã‚  Ã‚  Ã‚   The particular sensations experienced by a person are interpreted in a way that will give them meaning in terms of the person’s experience. For a person it is difficult to perceive or understand a thing or stimulus if he does not know it. Before one perceives a thing, he must be familiar with it first. A person attaches meaning to a thing he has knowledge of or is familiar with (McKenna, 2000; Clement, 1981)..   Ã‚  Ã‚  Ã‚   It is Adaptive or Subjective   Ã‚  Ã‚  Ã‚   When a person perceives a thing, he sees it according to his likes, desires, ambitions or beliefs. In other words, he suits his perception according to his likes, his feelings, his desires, and his beliefs (McKenna, 2000; Clement, 1981).. Factors Affecting or Influencing Perception   Ã‚  Ã‚  Ã‚   There are several factors to be considered to understand perception. These are the sense organs, intelligence, the emotions and feelings, culture, training, social factors, interests, attitudes and motives (Landy, 1985; Baron, 1983; Clement, 1981). The Role of the Senses   Ã‚  Ã‚  Ã‚   How a person interprets things or situations depends primarily upon his sense organs. Some senses are stronger than others. There are those who have a keen sense of smell; there are those with very poor eyesight. This may result in different perceptions of objects (Landy, 1985; Baron, 1983; Clement, 1981).   Ã‚  Ã‚  Ã‚   Apparel to a person’s sense makes perception effective. This is illustrated in advertizing. The more senses advertizing appeals to the more lasting the impression is (Landy, 1985; Baron, 1983; Clement, 1981). Culture   Ã‚  Ã‚  Ã‚   Culture influences our perception both directly and indirectly. Indirectly, because culture influences our personal needs and motives. Directly, because a person’s habits of looking at and interpreting things, objects, persons, and situations depend partly on his culture (Landy, 1985; Baron, 1983; Clement, 1981). Training   Ã‚  Ã‚  Ã‚   Another factor of perception is training and conditioning. Training means the education and experience the individual gains in his life. It involves observing others and/or following instructions. The point is, what will happen in any particular situation and what will done by the people involved, will depend upon the past conditioning and training of the various individuals involved (Landy, 1985; Baron, 1983; Clement, 1981). Social Factors   Ã‚  Ã‚  Ã‚   A person’s social experiences exert a strong influence on how he sees or interprets a situation, specially a social situation. In his contact with his family, friend, school or business associates his responses to situations are influenced by experiences with these social groups. In other words, his perception of situation depends upon his social interactions with people and society (Landy, 1985; Baron, 1983; Clement, 1981). Emotions   Ã‚  Ã‚  Ã‚   Emotions influence one’s perception. A situation which appears â€Å"very bad† during a negative emotional moment often turns out to be â€Å"not bad after all† in a calmer moment. Our behavior is not only due to physiological causes but also to psychological causes. These psychological causes are partly due to an individual’s emotion (Landy, 1985; Baron, 1983; Clement, 1981). Intelligence   Ã‚  Ã‚  Ã‚   When a person is intelligent, he does not only see objects as they are but interprets them in terms of beauty, uniqueness, and the efforts made behind the construction, in other words, he sees things in several dimensions (Landy, 1985; Baron, 1983; Clement, 1981). Motives or Drives   Ã‚  Ã‚  Ã‚   A person’s motives, needs, desires and drives condition our perception. A salesman displays wares in his counter with the bodily or psychological needs or desires of the customers in mind. The customers’ attention will be attracted because of their personal motives (Landy, 1985; Baron, 1983; Clement, 1981). Interests   Ã‚  Ã‚  Ã‚   Different individuals perceive the same object in varying ways influenced by their interests. A high school graduate may perceive a city as a place where he can further his studies. A businessman on the other hand, would see it as a good place for business, while an employee from a rural place would see as the place where he can get better play or salary (Landy, 1985; Baron, 1983; Clement, 1981). Attitudes   Ã‚  Ã‚  Ã‚   The attitude of a person is a determining factor of perception. A favorable attitude toward an object or thing will make him see the object as a desirable thing (Landy, 1985; Baron, 1983; Clement, 1981). Reference: Baron, R. 1983. Behavior in Organizations: Understanding and Managing the Human Side of Work, Boston: Allyn and Bacon. Clement, R.W. 1981. Evaluating the Effectiveness of Management Training. Human Resources Management. Vol. 20, pp.8-13. Halonen, Jane S., and John Santrock. Psychology: Contexts of behavior. 1996. Brown & Benchmark, USA, p. 280. Landy, F.J. 1985. Psychology of Work behavior. 3rd Ed. Dorsey Press. McKenna, Eugene, 2000. Business Psychology and Organizational Behavior: A Student’s Handbook. 3rd Ed. Psychology press: Taylor and Francis Group.      

Oskar Schindler essays

Oskar Schindler essays Many great things have happened in the course of ones life that will define the round sphere of reality that the person has placed on each person. In an act of bravery, resilience and love, a young man, named Oskar Schindler went against all odds to save an amazing 1100 Jews from a certain, horrifying death. With a personality that befriends the Nazi party, and distrusts his allies, Oskar made a list, with Iskar Stern, his accountant of all the names of the people he would need in his munitions factory. Many who survived paid witness to the amazing turn of events, but many however, did not listen. Oskar seemed to be lost in time, with no recognition for his work. It wasnt until in 1980 when a phone call stall and a brief case raised Schindler from the dead, and made known the amazing rescue. Thomas Keneally visited a luggage store in Beverly Hills, California. There, while he was waiting for a phone call and the price of the baggage he asked for, he became the author of the book, Schindlers List. The shop belonged to Leopold Pfefferberg, a Schindler survivor. While Oskar was waiting for the phone, he gave the author the entire account what Oskar did, and his background. After he left the store, Thomas knew that he had to publish the works that Oskar Schindler did. Oskar was therefore resurfaced, and to this day, he remained one of the greatest heros of all time. Oskar Schindler was no special man with super powers. Rather, he was a plain man with regular qualities. An ethnic German, Schindler was born April 28, 1908, in Zwittau, Austria-Hungary, what is now Moravia in the Czech Republic. Schindler grew up with all the privileges money could buy. He was born Catholic, but from an early age he inhabited a world of sin. His exploits with women are the stuff of barroom legend. It is because of his interest in money that lead him to the Jews, and the turn of events that lead him to change his heart and save the thousand o...

Information Management Master Essay Example | Topics and Well Written Essays - 3750 words

Information Management Master - Essay Example To do the changes, Information Management Process should contain the steps of designing records systems, documenting records systems, training records practitioners and other personnel, converting records to new records systems, formats and controls, setting standards and measuring compliance and performance against them, and determining retention periods and making decisions about records which have continuing value, in keeping with the regulatory environment. If Justafye considers my proposal and give me the opportunity to implement them, then our industry will be able to recover the losses that have been occurred for the disaster more or less. And I also believe that it will ensure our industry's effective Information Management. Justafye Industries is a large service based organization in a prominent metropolitan area. Justafye Industries has been operating for over 20 years and currently has a staff of 375. Most of their systems are highly technologically equipped. In past, individual staffs were responsible for maintaining organizational records of their own activities. No centralized guidelines existed for managing information. All staffs were aware of keeping everything for three years - just in case of any emergency; then destroy and make sure that they have a hard copy with them. All space within the building of Justafye is currently occupied with the exception of a small area in the basement, which has flooded on a number of occasions in recent times. Understandably there is much work to do in bringing some order into the information stored by Justafye Industries and in convincing staff to progress systems for records/information management.4 1-2: Problem Statement: 1. As a Corporate Information Manager, I will have to mention what changes should be made to the records or information division and its employee. 2. Finally I will have to recommend specifically for bringing about such change as soon as possible. CHAPTER 2: RESEARCH DESIGN 2-1:

Accounts Manipulation Essay Example | Topics and Well Written Essays - 2250 words

Accounts Manipulation - Essay Example It is a rosier picture that what it actually is. Window-dressing is accomplished in general ways - by not making adequate provisions though prudence would require them for expenses and potential losses, by taking into account income even before its actual accrual, by playing around with inter-corporate adjustments etc."Security analysts earn their money basically in part, by advising investors of both private and institutional organizations on how to invest their funds. They may judge some companies to have good future prospects which are not fully reflected in the company's share price; therefore, their recommendation will be to buy the company's shares. Alternatively, they may judge other companies to have poor future prospects which are not reflected in their share prices; therefore, their recommendation will be to sell the company's shares. While security analysts carry out their own independent research into companies they can come to different conclusions about a company's futu re prospects. However, in most cases there tends to be a reasonable degree of consensus in these forecasts (simon, 1998)"."The primary purpose of financial statements is to show the underlying economic performance of a company. The balance sheet provides a snapshot of the assets, liabilities and capital of the business; and the income statement, or profit-and-loss account, shows the difference between total revenues and total expenses. The auditors analyze and assure that these present a fair view, acknowledging the subjective nature of some of the measures behind the accounts (Economist.com, 2002)". Financial statements are prepared for the purpose of presenting a periodical review or report on progress by management and deal with the status of investment in the new business and the results achieved during the period under review. They reflect a combination of recorded facts, accounting conventions and personal judgements, and the judgements and conventions applied affect them materially. The soundness of the judgement necessarily depends on the competence and integrity of those who make them and on their adherence to the Generally Accepted Accounting Principles and Conventions. Since each use of accounts may have a different focus in viewing the financial statement, it is necessary that the accounting statements are not biased in favour of anyone interested group. It is therefore, necessary for an accountant to ensure that the accounts represent a "true and fair" picture of the affairs of business. It may be often difficult to draw a clear line between true and untrue, and fair and unfair accounts; yet if the accountant prepares the financial statements free from any bias in favour of any user group and remains faithful to his self - conscience, chances are that the accounts thus prepared will be true and fair. As accou7ntants are human and prone to errors there would be the probability that the accounts presented are indeed less than true and fair. A reader of accounts must therefore, develop sufficient capability to see through such accounts or read between the lines to offset the biased presentation of accounts. The case of WorldCom The concept of evolution of WorldCom as a company happened in the year 1983 in Mississippi. The person behind this evolution is Bill Fields. He named the company as Long Distance Discount Services (LDDS). After some years the company was renamed as WorldCom. Since then the company grew step by step and transformed itself as a giant in the telecommunication world. The company is famous for its acquisitions of a number of small companies. The company landed in stage where no further large scale acquisitions were allowed by the