Language and Power 2.2 Essay Example | Topics and Well Written Essays - 3250 words

Language and Power 2.2 - Essay Example As such, the following analysis will seek to provide an overview and understanding of how educators, as well as fellow stakeholders, can develop effective responses to issues of language in power. It is the hope of this particular author that such a level of discussion will be beneficial; not only in providing a broader level of identification and understanding of the subject matter of module two – but also in terms of effectively understanding the many nuanced impacts that language has upon the life of the individual student and stakeholder within society. Similarly, a specific focus will also be placed upon pedagogical responses to my: such as critical literacy, critical pedagogy, critical multiculturalism, and other aspects that are oftentimes included in core curricula around the globe. In terms of critical pedagogy and critical multiculturalism, Alastair Pennycook indicates that one of the major issues facing educators within the current era has to do with the interpretation of teaching ESL students; or more specifically (Teaching English to Speakers of Other Languages (TESOL). Within his article, entitled â€Å"Critical Moments in TESOL Praxicum†, Pennycook indicates there is a certain stigma that is attached to teaching these students; a stigma that most directly relates to an understanding that TESOL education is a type of grunt work – something that no other educator wants. As can directly be seen, the implication of this has for critical pedagogy and critical multiculturalism is one in which these students are oftentimes understood or viewed in terms of the â€Å"untouchables† (Pennycook, 2004). Whereas it is oftentimes not the race, gender, or culture of the ESL student that encourages certain educators to make this assessment, the impac t of lack of desire, lack of passion, or lack of interest in

Corporate Collapse Case Study Part 2 Essay Example | Topics and Well Written Essays - 2000 words

Corporate Collapse Case Study Part 2 - Essay Example In USA this procedure is a part of fraud accounting but in the UK it is used to provide flexibility in the existing accounting and regulatory system of the company. The sole purpose of accounting is to provide a true and fair view to the users of the financial information (Larson, 2008). Creative accounting does not necessarily mean the violation of GAAP rules or breaching of any terms and condition of the company. The accountants generally use this concept to insert flexibility in the accounting system and deliver a true and fair view to the users of the financial report and information (Jones, 2011). Mark to Market accounting on the other hand is used for updating the value of an asset or a liability to reflect the real market value of the asset/ liability (Wolnizer, 2003). This was mainly used for transaction related to future exchange and recently it is been used by banks and other financial institutions. This method got official recognition in the year 2009 by FASB (Financial Ac counting Standard Board). This method was used to prevent inappropriate use of financial value. Companies usually use this method for assets and liabilities but it is also used for future exchanges to meet the profit margin requirements. If the margin accounts are not monitored regularly then the current market value could drop drastically below the required levels. The process of internal audit adds significant value by preventing fraud accounting within the company and improving financial control. Audit failure leads to misappropriation of funds and non detection of fraudulent activities within the company. Companies which rely on external source for internal auditing process are likely to detect less error than those who conduct the process themselves (Idowu and Caliyurt, 2012). Examples of failure in the accounting procedure One of the most controversial accounting scandals was the â€Å"Enron scandal† in which Enron Corporation, a Houston based energy, service and commod ities corporation filed for bankruptcy in October 2001. The shareholders of the company lost $74 billion and thousand of employee lost their retirement accounts and jobs. The CEO of the company Jeff Skilling and former CEO Ken had not portrayed the huge debt amount in their balance sheet. In October 2000, the share price of the company skyrocketed to $90 per share and later in the November, 2000 the stock price dipped to $1(Bierman, 2008). The stock price of the company went down because Sherron Watkins, an employer of the company had raised suspicion about the high stock prices through the whistle blowing method. The CEO of the company and his accomplice was eventually caught and were termed for 24 years in prison (Accounting Degree, 2013). This had tarnished the image of Enron Corporation completely and the management of the company who had sought plans for IPO (Initial Public Offering) for the internet department could not continue with the plans of IPO. Another similar incident which had sparked controversies in USA was popularly known as the â€Å"World com Scandal†. In the year 2000, the CEO of MCI Communications Mr. Bernie Ebbers became one of the wealthiest men in the nation even amidst the financial crisis faced by the telecom