Friday, December 6, 2019
Question: Discuss about the Fair Value Accounting for Consequences of Booking. Answer: Introduction: It has been found that in the field of accounting, the entries are composed of various kinds of assets that include both non-profit organization and for-profit organization (Dagwell, Gaffikin Wines, 2015). These assets can be classified into many sections and these are able to employ or generate by operational behavior of the firm on a daily basis, as these help in estimating the current assets. Moreover, the fixed assets suppose in calculating the financial condition of the firm for several fiscal years. In addition to these, it has been found that abundant firms involve many intellectual properties in the analysis like trademarks, copyright assets and many more. Additionally, this includes those assets that have been appeared due to acquisition of many firms or due to popularity of the firm among the customers for its goodwill and brand image (Bartelmus, 2014). Therefore, it has been noted that these types of assets can be employed directly in order to gain increased revenue. Thes e raised earnings also assist the firms in increasing their profit percentage and customer base indirectly. It has been found that there are several types of assets that cannot be measured in units as their presence cannot be understood physically and are termed as intangible assets. Therefore, the intangible assets are generally recorded in the accounts book of a firm according to the amount attached for procuring assured assets. On the other hand, it has been found that with the passage of time, the actual value of the assets decrease significantly (Khaddafi, Heikal Pravita, 2015). It has been identified that the accounting organizations utilize impairment during the period when the decreased amount and the real value are adjusted with the account of impairment and loss takes place due to fall in the value of assets on the basis of many factors. However, there are some common factors that can be applied to several assets, but some of the factors lead to downfall of value of certain assets. Moreover, vale of equipments, instruments as well as machineries have found to depend on its manufacturing capacity and utilization factor (Bebbington, Unerman O'Dwyer, 2014). Most of such assets are occupied for producing it more and it is likely to decrease the capability of the future production. The high market value of various older tools and machineries started to decrease and finally get obsolete as at present day s modern machineries, instruments and equipments play a vital role. Furthermore, the land value rises with the passage of time and this might reduce due to alteration of vicinity significance and appearance of over population, new cities and shifts in political centers and public centers (Damodaran, 2016). The trademarks and patent rights decrease its value especially after the appearance of shifting in clients choice and modern technologies and the goodwill adds value to it. However, during decrease of value of acquired assets, the value of goodwill also decreases, particularly in purchasing. Nowadays, all firms signify fiscal declarations for the demand of the stakeholders as they have various interests. Moreover, they evaluate these declarations for various viewpoints and both the government and the board of accounting standards puts huge importance on investors interest (Chen, Shroff Zhang, 2014). Therefore, all the listed firms represent both the accurate and fair values of assets and liabilities. Finally, it can be said that the stakeholders who are concerned with assets valuation consider it as an effective option for investment. The shareholders might take defective decisions by depending on the overstated fiscal declarations, if the firms falsely represent its financial declarations without involving the fair value of assets (Lange, Fornaro Buttermilch, 2014). The board of accounting standards has implemented the concept of impairment in order to gain the interest of the stakeholders. Moreover, the government along with the accounting standards offers detailed instruction for impairment of loss and generation of fiscal declarations after the introduction of various standards of accounting and policies of government. Generally, the impairment loss takes place when the carrying amount of assets increases more than its recoverable quantity (Picker et al., 2013). The carrying amount is related with the asset expense and value and depreciates it as per an appropriate technique of depreciation. It has been found that there are mainly two kinds of recoverable amounts, so a firm is capable to select the fair value of asset as a recoverable amount, particularly after the reduction of the needed costs i.e. expected to be practiced by asset. Moreover, asset value is also considered as the recoverable amount and it can be illustrated through net cash flow, which is expected to gather from the assets of future periods. When two values are provided as per IAS 36, this is considered as efficient for selecting the highest one among two (Vernimmen et al., 2014). As per IAS 36, the impairment loss can be calculated by deducting the amount of recoverable assets from the amount of asset carrying. The impairment loss generally debited as per the respective asset in order to diminish the book value of asset and to control the amount of asset accounting that has reduced the value. However, this amount of impairment loss can be adjusted along with the Profit and Loss account and income state ment. Additionally, it is portrayed as the non-operating loss in income statement. Furthermore, when a firm retains Revaluation Surplus account, then Impairment Loss account is credited with Revaluation Surplus account and this reduces the entire amount of shareholders equity (Bepari Mollik, 2015). Finally, it can be concluded that an asset group is also counted as Cash Generating units and it includes the goodwill that is produced from acquisition of assets, but the impairment loss is not regulated consequently. Moreover, the entire value of CGU units needs impairment and here, the impairment loss can be determined by previously mentioned method. In addition to these, it was used to adjust with the account of goodwill. However, if a certain balance is missed even after adjusting along with the goodwill of the firm, then the balanced amount would line up with the assets of CGU that is dependent on the book value of the asset. References Bartelmus, P. (2014). Green accounting: Balancing environment and economy.Creating a Sustainable and Desirable Future: Insights from 45 Global Thought Leaders, 175. Bebbington, J., Unerman, J., O'Dwyer, B. (2014).Sustainability accounting and accountability. Routledge. Bepari, M. K., Mollik, A. T. (2015). Effect of audit quality and accounting and finance backgrounds of audit committee members on firms compliance with IFRS for goodwill impairment testing.Journal of Applied Accounting Research,16(2), 196-220. Chen, W., Shroff, P. K., Zhang, I. (2014). Fair value accounting: consequences of booking market-driven goodwill impairment.Available at SSRN 2420528. Dagwell, R., Gaffikin, M., Wines, G. (2015). Corporate Accounting in Australia 2nd Ed. Damodaran, A. (2016).Damodaran on valuation: security analysis for investment and corporate finance(Vol. 324). John Wiley Sons. Khaddafi, M., Heikal, M., Pravita, I. (2015). Analysis of Factors Affecting the Choice of Corporate Accounting Conservatism.European Journal of Economics, Finance and Administrative Sciences, (80). Lange, C. D., Fornaro, J. M., Buttermilch, R. J. (2014). Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles.The CPA Journal,84(6), 22. Picker, R., Leo, K., Loftus, J., Wise, V. J., Clark, K., Alfredson, K. (2013).Applying international financial reporting standards. Milton: Wiley. Vernimmen, P., Quiry, P., Dallocchio, M., Le Fur, Y., Salvi, A. (2014).Corporate finance: theory and practice. John Wiley Sons.
Friday, November 29, 2019
Carding Mill Valley Essay How and why does the valley width change downstream? 2. How and why does the channel width change downstream? 3. How and why channel cross-section change downstream? 4. How and why does the average velocity change downstream? 5. How and why does the channel gradient change downstream? 6. How and why does the bed-load change downstream? 7. How and why does the human land use of the valley change as the river moves downstream and does this Impact on the river? Introduction Carding mill valley is in Shorebird, England. It is 22. Km northwest of Trochaic; it is part of long mind. The valley in total stretches 2 miles and spans 5 sq miles in total. The long mind is a stretch of hills literally translated from welsh as Long Mountain, they stretch for 7 miles. The valley cuts into the long mind so therefore it is part of the hills. The valley has a few types of vegetation on top of grass such as heather, bracken, bilberry and gorse. We will write a custom essay sample on Carding Mill Valley specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Carding Mill Valley specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Carding Mill Valley specifically for you FOR ONLY $16.38 $13.9/page Hire Writer There is also an abundance of animals especially sheep and birds, there Is also a disused reservoir which will have a lot of aquatic life. The valley was formed 600 years ago by volcanic activity. The rocks In the hills and valley are 560 million years old. At the top of the valley there is a waterfall that is called tight spout waterfall that is fuelled by mm of rainfall they get each year. The valley is now maintained and looked after by the national trust, which initially took over in 1965 and then completely took over in 1979. In the valley there is now a shop, cafeÃ © and a gabion that is helping prevent the erosion. In the valley you can simply go for a walk or partake in some more exciting activities such as hang gliders, there is also a tearoom with great views and surroundings. [pick] Climate graph We can see from my climate graph that there are general trends such as mild temperatures In autumn Ana spring out really quilt cola temperatures In ten winter and very warm temperatures in the summer, the temperature go from a low of 2 degrees in December to a high of 16 in July. Yet again there are trends in the amount of rainfall, firstly there is rain all year round but the heaviest is found in November with 99 mm of rain and the low is found in July with 29 mm of rain. Carding mill alley is found in a temperate climate, which is the same as the whole of the United Kingdom, this means there are no extremes of rainfall or temperatures. Sketch Map Methodology Measurements we took 1) Valley width. 2) Channel width. 3) Channel depth. 4) Gradient. 5) Velocity. ) Bed load (longest axis and shape) 1) Valley width We use this tape measure to measure how wide the valley was. We measured from where there was an incline in height on one side to the same on the other. 1) Channel width We use the tape measure again to measure how wide the channel of water was. We simply measured from one side of the channel to the other. 3) Channel depth When we measured the channel depth we put a tape measure across the channel and then we put a meter ruler into the water and measured how deep the water is in CM. We did this every 25 CM. ) Gradient 10 measure ten gradient we put ranging poles Into ten ground or rollover at distances of 10 meters apart we used 3 poles in total. We then lined up the sights of the clinometers up with the two second red stripes on two of the poles as shown above. 5) Velocity To measure the velocity of the river we place a cork in the river and timed how long it kook for it to travel 10 meters. To measure the bed load we selected 6 rocks from the bed of the river from all 6 sites and measured the longest part of the rock, this will be its length. Then we looked at the shape of the rock and compared it to our guideline to determine whether it was very angular, angular, sub-angular, sub-rounded, rounded or well rounded. Results 1. Valley Width 2. Channel width 3. Channel Depth, Cross-section Profiles 4. Gradient 5. Velocity 6. Bed Load Longest Axis 7. Bed load shape Types of erosion Abrasion/corrosion Rocks that are carried in the river grind and erode the riverside and bed. Some of the rock at the sides and bed of the channel are washed away. This type of erosion widens the channel through lateral erosion and deepens the channel by vertical erosion. Hydraulic action Water traveling at a high speed may enter the line of weakness of rock when it hit against these rocks at the side of the channel. The force may cause the rock to break Ana ten Drone pieces AT rock are swept away Attrition When material in the water collides with one another, they break and become smaller particles. These particles become smoother and rounded. Solution/ Corrosion The river water may also dissolve the minerals in the rock and carry them down the river. Limestone may be dissolved quickly in the river water, especially when there is high concentration. Analysis of data Valley width We can see in my graph that as we move down stream the valley widens at a slow rate to begin with but it get more rapid the further we go down the valley. I can show this by using my results as I said the valley starts off at a slow rate of widening of 4. Mm to 6. Mm and again up to mm so this clearly is a gradual increase. Whereas it jumps to measurements of 1 5. Mm to 29. M and then to mm, this shows the rapid increase. This is an increase of 34. 73% from the top of the valley to the bottom; this is taken from a minimum measurement of 4. Mm and a maximum measurement of mm. Types of erosion involved in this are abrasion/corrosion, which is Rocks that are carried in the river grind and erode the riverside and bed. Some of the rock at the sides and bed of the channel are washed away. This type of erosion widens the channel through lateral erosion and deepens the channel by vertical erosion. Also Hydraulic action is an affect where water traveling at a hig h speed may enter the line f weakness of rock when it hit against these rocks at the side of the channel. The force may cause the rock to break and the broken pieces of rock are swept away. These causes get stronger as we move down the river as they pick up speed and extra sediment and rocks to cause the erosion. The most important type is abrasion as it is the most destructive erosion and as for the time of year that it is most prolific is winter as the volume of water coming down the river is greater so the amount of rock it can carry increases. The valley widens as the channel widens hence the types of erosion mentioned. Channel width We can pick out from the individual graph and the combined graph that the channel width increases as we move down stream. However there is an anomaly in these results, which could have many explanations such as harder rock or the river, slows at this point. The widths on the whole increases by nearly triple its original width. As for erosion it will have the same types as valley width as the channel width dictates the valley width. So there will be hydraulic action, corrosion and abrasion at work. The patterns Tanat are clear on ten graph all T t a general pattern AT ten Turner down alley you get the wider the valley and the channel gets. Channel depth As we look at my channel cross-sections it tells us clearly that as we move down stream the channel widens and with it gets deeper, this is this because of the types of erosion happening which are; abrasion/corrosion, attrition, hydraulic action and corrosion. It goes from a minimum depth of CACM to a maximum depth of CACM so thats an increase of 2 fifths. I have found one anomaly in my results of site one which is the deepest but that could be because of the amount of water hitting it from the plunge pool little further up. Gradient The gradient is steeper at the top near the source as it is coming down out of the valley but as you go further down stream its gets flatter as we come down out of the hills and down to the bottom of Body hill. It changes from a high of 12 too low of 2 this is a decrease of 2/3rd. An anomaly may be that there is no decrease between site 5 and 6 so there is only the force of upstream pushing the water through. There are a few types of erosion causing the change in gradient as corrosion and abrasion forcing the land to recede downwards, this changes the shape of the valley I ways such as the valley itself gets deeper and in some places causing mini waterfalls as there may be harder rock that is not eroded so easily. Deposition occurs in quantities and this affects the gradient, as it will flatten it out, as there is new bed load all the time. [pick] In the lower valley there is more lateral erosion than vertical erosion as there is not so much force pushing down where the waterfall is pushing down rather than the river pushing forward. Velocity As we move from site 1 to site 6 we see that the velocity has ups and downs there is no definite pattern between the results as they start at 1. 6 and then drop suddenly to 0. 96 but then they steadily go up so this result may be an anomaly from rock on the bottom that the cork got stuck on or maybe a small plunge pool that it got stuck in but to look at the results do not look like they have a definite pattern. But from the lowest result to the highest result there is an increase of almost double the speed. The velocity is going to change as near the plunge pool where the velocity is going to be high the amount of angular rocks will slow it and with the small channel width and the large wetted area will cause more friction and slow the cork and velocity own. Load longest axles Ana load snaps As for the bed load shape at the top of the stream the rocks angular and sub angular, as they havent had time to get eroded and smoothed over yet, as for the bed load length it starts off at the top as a maximum of 12 CM and then down to the bottom where the maximum length is 7. 6 so that is an increase of about h, so at the bottom of the valley the rocks start to become more rounded and sub rounded. So in summary the further you go down they valley the smaller and more rounded they are but up the top they are longer and more angular. In my results there are no anomaly to be found for the bed load shape but as for the bed load length there are some from site 3 and site 5 where they are much smaller than expected this could be because they got trapped in that position and eroded in that place instead of moving down stream and getting eroded on the way. The bed load shape will defiantly change constantly as the new angular rock is supplied at the top from it falling from the weathered valley sides, but further down stream the sediment has been eroded in transportation by attrition, corrosion and abrasion, which will make them smaller and more rounded. Human analysis of carding mill valley Man has influenced this area and the river in many ways, which will affect the state and the activity of the river. Firstly the excellent walking areas around draw hikers to the area this causes paths and walkways around the area. This will affect the valley as they put down tablets of stone which are impermeable to water cannot get into the soil and make it to the river via through flow this will increase surface run-off which will keep water on top of the ground and increase the chance of flooding, however they space to slabs a little apart and do not cement them down so there fore he water can still enter the earth. On the upland there is beautiful heather which could become ruined by people taking cuttings or dropping litter which affects the wildlife as the heather may be their home and they may try to eat the litter or dropped scraps, this may in turn make them dependent on humans which makes them less wild and move away from their inherited lives but this can be resolved simply by putting fines on litter or putting more bins around the site. Hand gliders love it there to as it is high and beautiful but Para gliders will cause noise and air pollution. Tourist activity has affected it by laying concrete and pavements which are impermeable increasing surface run-off and increasing yet again the possibility of flooding and in turn lowering the amount of water making it to the river and being taken away but they have put a man made drainage system in to combat this problem, they have also put hard rock barriers up to stop its natural course and dictating where it goes however the have put gabion up to stop the river destroying the landscape by eroding the valley too far and causing landslides. The tourist attraction and the education centre put together will increase the amount of visitors sleeve wanly all affects ten ruler, Decease tense wall De many people wall De walking up and down the valley all the time which will cause erosion on the grass and soft land. The hiking routes are well marked but the walkers may well go off track and cause damage on unmarked land where it needs to be preserved. The main thing that makes the place so popular to humans apart from the spectacular views, easily accessible and lots of wildlife is that its free so therefore at least 250,000 people visit the site each year so that will cause a lot of pollution and erosion, this ill also cause more conversationalist which means more tarmac and impermeable surface and more land covered which decreases interception which helps against floods. As the valley has at least mm of rain per year which is a good amount. The valley was made by volcanic activity 600 million years ago so this draws more people especially as it has some of the oldest rock formations in existence. The whole valley is covered in heather, bilberry, bracken and gorse which all helps with interception, transpiration and stem flow but as this gets cut back to build tourist attractions it will increase the amount of water going into the river causing increased chance off extreme flooding. pick] This diagram shows the system that happens to a place that has had nothing done to it in terms of tourist activity, Housing and human activity at all but when humans do step in the amount of over land flow, surface storage and soil infiltration decreases dramatically so therefore the amount of drainage basin output will be way too low so as a result there will be a massive increased threat of flooding. So basically there has been no building to increase interception and there is o tarmac to increase the surface runoff. Conclusion 1) The valley width changed down stream due to the given types of erosion such as hydraulic action, corrosion, abrasion and attrition. It does this because erosion cuts into the sides and bed of the stream and therefore it gets wider and deeper. The channel does this, as that is what causes the erosion. ) The channel width changed in ways of wider and deeper from erosion that grinds into the side of the channel so the further down the stream the wider it gets and the same happens to the depth but instead of lateral erosion it goes vertically. ) The cross-section changes as you go down the stream in ways of lateral and vertical erosion because of all types of erosion. The depth is always deeper towards the top as the water is coming down out of the hills so it is coming vertically but the further down it begins to flatten out so therefore it starts to get w ider. ) The velocity is greater at the top because the gradient up the top is greater than down the bottom so its obvious that as the gradient flattens out the velocity gets slower. 5) The gradient changes due to the direction of erosion so at the source it is vertical erosion due to the plunge pool but as you go down the erosion turns into lateral erosion so odometer ten gradient neatens out. 6) The bed load starts at the top with weathered rock falling from the valley. It is angular when it falls in and its rather large also. As the rock travels down the stream it gets eroded from corrosion, abrasion and attrition. 7) The human impact affects the river in ways such as dictating the course of the river and also it will not get any through flow water as the ground is covered with concrete and tarmac. Evaluation Large wetted area Angular rocks Small plunge pools
Monday, November 25, 2019
In Edgar Allan PoeÃ¢â¬â¢s poems he writes about death and darkness. Throughout his poems, Ã¢â¬Å"The RavenÃ¢â¬ and Ã¢â¬Å"The BellsÃ¢â¬ , Poe writes of death, darkness, and evil. Many say he writes about this because of his childhood problems. (Slovey p. 15) As you continue to read, it will show how others feel about his writings and his desire to write about death. In Edgar Allen PoeÃ¢â¬â¢s poem, The Bells, Poe tells how bells can play a part throughout death and this causes readers to dislike the poem but it also has a positive effect on readers when Poe tells of bells being used as symbols of love. For example, some feel that PoeÃ¢â¬â¢s desire for death makes the poem less interesting. W.M. Auden tells how the Bells was less interesting but was more successful because the subject is nothing but an excuse for onomatopoeic efforts. Also, some feel that Poe writes about death and darkness because of his drinking problems he had. (Slovey p. 22) Anthony Caputi feels that thi s poem marks the high tide of PoeÃ¢â¬â¢s ineffectuality and also bears testimony to his immense gift for poetic conception and thereby confronts us with the peculiar problem of Poe. (Poetry Criticism). In addition, some feel this poem has a sense of good and beauty to it. Floyd Stovall writes how Poe defined poetry as music combined with a pleasurable idea and the poets truth is an excitement of the soul and it is the product of the contemplation of beauty. So in PoeÃ¢â¬â¢s poem, The Bells, he writes of death and evil but also of good and love that leaves a positive and a negative effect on readers. In Edgar Allen PoeÃ¢â¬â¢s ,The Raven, Poe uses a sense of darkness and evil throughout the poem by using the black bird as a symbol of evil. Some readers cannot understand how this poem has became so popular considering the evil that was used throughout the poem. Allen Tate says he can add very little to criticism of The Raven written in many passages that are wonders how it can be a great poem and how... Free Essays on In Edgar Allan Poe Free Essays on In Edgar Allan Poe In Edgar Allan PoeÃ¢â¬â¢s poems he writes about death and darkness. Throughout his poems, Ã¢â¬Å"The RavenÃ¢â¬ and Ã¢â¬Å"The BellsÃ¢â¬ , Poe writes of death, darkness, and evil. Many say he writes about this because of his childhood problems. (Slovey p. 15) As you continue to read, it will show how others feel about his writings and his desire to write about death. In Edgar Allen PoeÃ¢â¬â¢s poem, The Bells, Poe tells how bells can play a part throughout death and this causes readers to dislike the poem but it also has a positive effect on readers when Poe tells of bells being used as symbols of love. For example, some feel that PoeÃ¢â¬â¢s desire for death makes the poem less interesting. W.M. Auden tells how the Bells was less interesting but was more successful because the subject is nothing but an excuse for onomatopoeic efforts. Also, some feel that Poe writes about death and darkness because of his drinking problems he had. (Slovey p. 22) Anthony Caputi feels that thi s poem marks the high tide of PoeÃ¢â¬â¢s ineffectuality and also bears testimony to his immense gift for poetic conception and thereby confronts us with the peculiar problem of Poe. (Poetry Criticism). In addition, some feel this poem has a sense of good and beauty to it. Floyd Stovall writes how Poe defined poetry as music combined with a pleasurable idea and the poets truth is an excitement of the soul and it is the product of the contemplation of beauty. So in PoeÃ¢â¬â¢s poem, The Bells, he writes of death and evil but also of good and love that leaves a positive and a negative effect on readers. In Edgar Allen PoeÃ¢â¬â¢s ,The Raven, Poe uses a sense of darkness and evil throughout the poem by using the black bird as a symbol of evil. Some readers cannot understand how this poem has became so popular considering the evil that was used throughout the poem. Allen Tate says he can add very little to criticism of The Raven written in many passages that are wonders how it can be a great poem and how...
Thursday, November 21, 2019
The process of leadership is not homogenous in all contexts i.e. industry, country - Essay Example The process of leadership is not homogenous in all contexts i.e. industry, country As the worldÃ¢â¬â¢s largest beverage market, the size of the U.S carbonated soft drink industry stood at more than $60 billion towards the departure of the twentieth century.The key issue with regards to the American beverage industry is that of the unparalleled level of concentration which is enjoyed by PepsiCo and the Coca-Cola Company within the market. Liu (2012, p. 119) understands that the fundamental characteristics of the carbonate soft drink industry necessitate that competitors should have the capital to launch extensive marketing campaigns, maintain cost-efficiency and invest in technological advancement to successfully compete in the industry. However, the presence of these elements can be categorized as a barrier to entry in the industry as smaller companies do not have the means to approve massive investments. This observation can be identified as one of the key reasons behind the dominance of companies such as PepsiCo and the Coca-Cola Company within the U.S beverage industry. The aspect of competition with regards to the beverage industry is closely linked with the dynamics of the external or macro environment in which the firms operates however, several other features of this environment have the capability to influence organizational activities and managerial decision making. . For example, the harmful effects of carbonated soft drink consumption have often come into question by researchers for promoting health related issues and obesity. In addition to this observation, the U.S beverage industry has also addressed several scandals that have emerged from the very beginning. From the accusation regarding the presence of aborted fetus cells as an ingredient of Pepsi to the alleged presence of chlorine content in Coca-Cola, the multi-billion dollar beverage industry in the United States is marked by a plethora of issues, accusations and critics of the product that it promotes and sells to consumers belonging to every age-group. However, the foc us of these issues is towards addressing the needs of the modern, health-oriented and aware consumers who demand products that can minimize health risks and promote their well-being. Given the dynamics of the U.S beverage industry, it is most appropriate to examine the notion of leadership as an ongoing and comprehensive process. According to Northouse (2010, p. 5); Ã¢â¬Å"The process viewpoint suggests that leadership is a phenomenon that resides in the context of the interactions between leaders and followers and makes leadership available to everyoneÃ¢â¬ . In the present scenario, the foremost challenge of the U.S beverage industry is that of innovation, which in a broader sense is not linked with new product development but the formulation of effective strategies and frameworks that can allow leaders to respond to Ã¢â¬Å"Ã¢â¬ ¦the demand of competitive pressure to fast-changing consumer needs and trendsÃ¢â¬ ¦Ã¢â¬ (Isaken and Tidd 2006, p. 265). As stated previously, the b usiness model on which the beverage industry is based on a concept that does not support the presence of small companies who cannot invest in the development of brands in addition with the launch of marketing campaigns to attract a large customer base. Therefore, the beverage industry in the United States is dominated by two key players who engage in fierce competition to deter the absolute dominance of the other. In order to cope with the scale of the industryÃ¢â¬â¢s operations and the issues that it faces, the process of leadership is marked by the
Wednesday, November 20, 2019
I Do Not Speak English (Naia) - Essay Example I had seen and heard too much about the USA in books and media throughout my childhood, but this was my first chance to move to the USA. Coming to the USA was a different and new experience for me altogether. I had come from a society which was not as diverse as the society in the USA in terms of race, color, ethnicity, or religion. In the USA, the first thing my parents did for me was look for a good school for me. I got admitted in the Carmel High School. It was way big as compared to the school I had come from. When I arrived in the USA, I knew very basic English, if any. It was so difficult to communicate with the local people in the USA. I did not even know how to put words together to form a sentence. It took me so long to translate everything I thought into English that I frequently would become conscious that I was boring the person listening to me. The local people said things so fast that it was nearly impossible for me to catch what they said. I had to make them come again and again until I finally got their point. This was very emotionally demanding. It was indeed as difficult for them to cooperate with me as for me to catch up with them. Because of my language problem, I used to remain generally quite unless it was extremely necessary to talk. The local people there did not understand that this was the reason behind my quietness, and many would take me for proud, which I was absolutely not. I was missing my hometown a lot, but thinking about Bogota was useless as my parents would not allow me to live alone there. I had to stay in the USA. I realized that to adapt to the new culture and adjust in the American society, the first thing I needed to do was improve my English, so I started taking English classes. I worked with will, determination, and hard work. It did not take me much time to get hold of the basics. Within a year or so, I was able to write comprehensive essays in English. Every day, I learned at least two new words of English from the d ictionary, and would incorporate them in my writing the very day. This practice not only helped me polish my writing skills, but also helped me improve my English vocabulary. Today, I am proficient enough in English to qualify as an American citizen. One thing that I was always sure about was that in order to integrate into the American society, I would have to appreciate diversity as it happens to be a very integral trait of the American society. I started reading books about different cultures, and their individualistic trends, traditions, norms and values. I even studied comparative religious books in order to have an insight into the fundamentals of the beliefs of people belonging to different religions. This not only helped me understand the people around me better, but also increased by general knowledge a lot. Being aware of the religious and cultural norms and values of people in my class, neighborhood and the marketplace helped me socialize with them in such a way that they felt comfortable in my company and became my friends. I have seen tough times when I was in the high school. Bullying in the high school was very common. Senior students bullied the younger ones in a large number of ways including abusing, threatening, punching, and calling names. Laws of the high school were flexible, which was one reason why the students behaved irresponsibly. Although when I was in my high school, I had been living in the USA for quite some while, yet my English at that point in time was not very good. As my class-fellows
Monday, November 18, 2019
Computer networks - Essay Example Moreover, Cisco devices deliver integration features that will support compatibility and scalability issues with upcoming applications and services. For addressing, network security, again Cisco firewalls are implemented to protect the network from viruses, worms and probes. In summary, Cisco 3845 integrated service router is implemented for exchanging communication from the local area network interface to the WAN interface. The router provides productivity, integration and enhanced features along with Cisco 3845 (ISR) Site-to-Site VPN Support, Cisco 3845 (ISR) Remote Access VPN Support, Cisco 3845 (ISR) Network Admission Control support, Cisco 3845 (ISR) Digital Voice Call support , Cisco Unified Communication Support and Unified Survivable Remote Site Telephony (SRST) support. Moreover, data switches are also acquired from Cisco named as Cisco Catalyst 3750 that provides enhanced features. Moreover, for wireless networks, Cisco Unified Wireless network featuring Cisco Wireless Cont rol System along with Cisco 4400 Series Wireless LAN Controllers are deployed. Furthermore, the wireless network also supports Cisco Clear air Technology. For remote connectivity and scalability, Cisco service mobility engines are installed. For application support, SOAP and XML Support and Context aware Services are available. In addition, for addressing network security, Cisco ASA 5500 Series Adaptive Security Appliances (For Wired Network), AIP-SSM Intrusion Prevention Module and Wireless Intrusion Prevention System (W IPS) (For Wireless Networks) is operational. Fig 1.1 demonstrates the local area network of an organization below: Figure 1.1 (LOCAL AREA NETWORK) Structure and Cabling The current network is constructed on Star topology that is the most widely adopted topology, as it has many benefits when compared to other topologies. By implementing star topology, network engineers can administer and troubleshoot the network more efficiently and effectively. Star topology provid es a one stop monitoring screen that demonstrates activities on the local area network. Likewise, the cost of implementing and managing the local area network is comparatively low, as less resources and low network downtime occurs. Moreover, network security is addressed efficiently, as monitoring of each system or service is carried out
Saturday, November 16, 2019
Source Of Errors In Learning English Language Essay Introduction Errors are integral part of language acquisition. The phenomenon of error has long interested SLA researchers. In a traditional second language teaching situation, they are regarded as the linguistic phenomena deviant from the language rules and standard usages, reflecting learners deficiency in language competence and acquisition device. Many teachers simply correct individual errors as they occur, with little attempt to see patterns of errors or to seek causes in anything other than learner ignorance. Presently, however, with the development of linguistics, applied linguists, psychology and other relevant subjects, peoples attitude toward errors changed greatly. Instead of being problem to be overcome or evils to be eradicated, errors are believed to be evidence of the learners stages in their target language (TL) development. It is through analyzing learner errors that errors are elevated from the statue of undesirability to that of a guide to the inner working of the language lea rning process (Ellis, 1985,p 53) In the field of SLA, there have been three influential approaches to errors with a general movement from approaches emphasizing the product, the error itself, to approaches focusing on the underlying process under which the errors are made. The analysis of error sources has been regarded as a central aspect in the study of learner errors. Researchers believe that the clearer the understanding of the sources of learners errors, the better second language teachers will be able to detect the process of L2 learning. Error Making errors is the most natural thing in the world and it is evidently attached to the human beings. But, how do we define error? There are different definitions of the word as Ellis explains learners make errors in both comprehension and production, the first being rather scantly investigated. All learners make errors which have a different name according to the group committing the error. Childrens errors have been seen as transitional forms, the native speakers ones are called slips of the tongue and the second language errors are considered unwanted forms (George 1972). We use the term error to refer to a systematic deviation from a selected norm or set of norms. According to Lennon (1991) an error is a linguistic form or combination of forms which in the same context and under similar conditions of production would, in all likelihood, not be produced by the speakers native speakers counterparts. On one hand, it was considered to be a sign of inadequacy of the teaching techniques, something negative which must be avoided, and on the other hand it was seen as a natural result of the fact that since by nature we cant avoid making errors, we should accept the reality and try to deal with them. The error-as-progress conception is based on the Chomskys idea that a child generates language through innate universal structures. So, using this symbolic code, one can have access to different pieces of knowledge not as something mechanically learned but as mentally constructed through try and error. The idea is now that the second language learners form hypotheses about the rules to be formed in the target language and then test them out against input data and modify them accordingly. There is an approach which concerns error as being the result of social-cognitive interaction. This means that the error implicitly carries a social norm as well as cognitive process. The error also carries a social and cultural component which makes it different in different societies. Cultural differences in the error Previous research has shown that cultural differences exist in the susceptibility of making fundamental attribution error: people from individualistic cultures are prone to the error while people from collectivistic cultures commit less of it (Miller, 1984). It has been found that there is a differential attention to social factors between independent peoples and interdependent peoples in both social and nonsocial contexts: Masuda and his colleagues (2004) in their cartoon figure presentation experiment showed that Japaneses judgments on the target characters facial expression are more influenced by surrounding faces than those of the Americans; whereas Masuda and Nisbett (2001) concluded from their underwater scenes animated cartoon experiment that Americans are also more likely than Japanese participants to mark references to focal objects (i.e. fish) instead of contexts (i.e. rocks and plants). These discrepancies in the salience of different factors to people from different cultu res suggest that Asians tend to attribute behavior to situation while Westerners attribute the same behavior to the actor. Consistently, Morris Peng (1994) found from their fish behavior attribution experiment that more American than Chinese participants perceive the behavior (e.g. an individual fish swimming in front of a group of fish) as internally rather than externally caused. One explanation for this difference in attribution lies in the way people of different cultural orientation perceive themselves in the environment. Particularly, Markus and Kitayama (1991) mentioned how (individualistic) Westerners tend to see themselves as independent agents and therefore prone themselves to individual objects rather than contextual details. in the second language teaching/ learning process the error has always been regarded as one of the most generally known approaches concerning the error throughout human history is to consider it a negative effect or result, even worth to be punished. According to Corder (1967): A learners errors then, provide evidence of the system of the language that he is using. They are significant in three different ways: first to the teacher, in that they tell him is he undertakes a systematic analysis, how far towards the goal the learner has progressed. Second, they provide the researchers with evidence of how language is learned or acquired. Third they are indispensible to the learner himself because he can regard the making of errors as a device used in order to learn. The sources of error might be psycholinguistic, sociolinguistic, epistemic or residing in the discourse structures. Richards(1971),when trying to identify the causes of competence errors he came up with three types of errors: interference errors, which reflect the use of elements from one language to the other, intralingual errors, subdivided into errors due to overgeneralization, or to ignorance of rules restriction, which is incomplete application of the rules, or finally due to the false concept hypothesis, which demonstrate the general characteristics of rule learning and third developmental errors when the learner builds hypothesis about the target language based on limited experience. Assuming a term hierarchy of errors, Burt and Kiparasky (1974) suggest that there is a difference between global and local errors. They say: Global mistakes are those that violate rules involving the overall structure of a sentence, the relations among constituent clauses, or, in a simple sentence, the relations among major constituents. Local mistakes cause trouble in a particular constituent, or in clause of a complex sentence. They claim that global errors are more serious and rank higher in the error hierarchy than local ones, and they should be corrected prior to all others in language classrooms. Accordingly, errors in tense and aspect are regarded as local errors. They may be minor errors, for they may not cause grave breakdowns in communication. However, they are extremely common mistakes among second language learners of English and very much worth investigating since tense and aspect represent one of the most essential parts of English grammar. Corder (1967) goes a step further to propose different terminologies for these two kinds of errors and stresses that we must make a clear distinction between mistakes and errors; the former refers to non-systematic performance errors of chance circumstances, whereas the latter can be defined as the systematic errors of the learner from which we are able to reconstruct his knowledge of the language to date. In the following discussion, the analysis focuses on competence errors: There are two major approaches to analyzing errors committed by a target language learner. Contrastive Analysis (CA), Error Analysis (EA). Theoretical base of CA lies in Behaviorist Learning Theory; while the EA is closely related with the emergence of Interlanguage Theory (Ellis, 2005) Behaviorist learning theory accounts of errors: The behaviorist learning theory illustrates the TL learning is a mechanical process of habit formation. Habits entail over-learning, which ensures that learning of new habits as a result of proactive inhibition. Thus, the challenge facing the L2 learner is to overcome the interference of L1 habits. Basing on the habit formation, contrastive analysis sought to identify the features of the L2 that differed from those of the L1 so that learners could be helped to form the new habits of the L2 by practicing them intensively. Most errors made by L2 learners were the result of differences between L1 and L2 structure. (Martin 1996) Interference, the CA insists, is the result of unfamiliarity with the rules of a TL and psychological causes, such as inadequate learning (Swan, 2001). Transfer can be positive or negative: linguistic features of the L1 that are similar to those of the TL will facilitate learning (positive transfer); those aspects of the L1 that are different to the TL grammatical and phonological system will hinder SLA and cause the learner to make numerous production errors(negative transfer). Thus difference between the L1 and L2 create learning difficulty which results in errors, while the similarities between them facilitate rapid and easy learning (Ellis, 1985 cited Corder). According to behaviorist learning theory, both types of transfer are the outcome of automatic and subconscious use of old habits in new learning situations (Dulay, Burt Krashen) Rod Ellis (1985) assesses, errors, according to the theory, were the result of non-learning, rather than wrong learning. By comparing the L1 with TL, differences could be identified and used to predict areas of potential errors. The idea of the error as an effect to be avoided has been especially supported by behaviorism, being considered an obstacle to language learning. To them error has been a symptom of ineffective teaching or as evidence of failure and they believed that when they occur they are to be remedied by provision of correct forms; that is to say, use of intensive drilling and over-teaching. It was also believed that interference takes place whenever there is a difference between native mother tongue and the target language. A hypothesis based on Lados suggestion in linguistic across cultures where he states in comparison between native and foreign language lies the key to ease all difficulties in foreign language learning (Lado, 1957) 2. Interlanguage (IL) theory accounts of errors (i) Selinker (1972) coined the term interlanguage to refer to the systematic knowledge of an L2 which is independent of both these learners L1 and the target language. The term has come to be used with different but related meanings: To refer to the series of interlocking systems which characterize acquisition To refer to the system that is observed at a single stage of development To refer to particular L1, L2 combinations. Other terms that refer to the same basic idea are approximate system and transitional competence. (ii) Interlanguage is the type of language produced by second and foreign language learners who are in the process of learning a language, whose errors are caused by several different processes. These include: Borrowing patterns from the mother tongue. Extending patterns from the target language Expressing meanings using the words and grammar which are already known from Richards, Jack et al (1992). (iii)Interlanguage refers to the separateness of a second language learners system, a system that has a structurally intermediate status between the native and target language. Interlanguage is neither the system of target language nor the system of the native language, but instead falls between the two; it is a system based upon the best attempt of learners to provide order and structure to the linguistic stimuli surrounding them. By gradual process of trial and error and hypothesis testing, learners slowly and tediously succeed in establishing closer and closer approximations to the system used by native speakers of the language. (iv)Rod Ellis (2005, 54) views Error Analysis as being based on emergence of IL theory, that is known to be used to explain effectively the errors committed in SLA processes. Slinker (1972) tried to find a way to explain the errors that some students make, have nothing to do with their foreign language; for example a Spanish speaker, an Arabic speaker and a Japanese speaker might all make the same mistake in English which was not related to their respective languages. According to Slinker, L2 learners go through a process of making and testing hypotheses about the target language. They begin with knowledge about language in general, gained from their native language, and move toward the target language. Bit by bit, they readjust their mental model of the new language, improving their communicative competency in that language. Successful hypotheses become mental constructions that correspond to the rules of the new language. Brown(1993) viewed ,truly successful students make the journ ey to a high level of competency in the target language, while less successful students become fossilized somewhere along the IL continuum. For around 35 years Selinker has viewed learners errors as evidence of positive efforts by the learner to learn a new language. This view of language learning allowed for the possibilities of learners making deliberate attempts to control their own learning and, along with theories of cognitive processes in language learning. Errors are indispensable to learners since the making of errors can be regarded as a device the learner uses in order to learn. A modern definition of language transfer is provided by Slinker (1992): language transfer is best thought of as a cover term for a whole class of behaviors, processes and constraints, each of which has to do with CLI (Cross Linguistic Influence), the influence and use of prior linguistic knowledge, usually but exclusively native language knowledge. Selinker (1992) pointed two highly significant con tributions that Corder made: that the errors of a learner, whether adult or child, are not random, but are in fact systematic and are not negative or interfering in any way with learning a TL but are, on the contrary, a necessary positive factor, indicative of testing hypothesis. In 1994 Gass and Slinker defined errors as red flags that provide evidence of the learners knowledge of the second language. The learners developing knowledge of second language may have characteristics of the learners native language, characteristics of the second language, and some characteristics which seem to be very general and tend to occur in all or most interlanguage systems. Interlanguages are systematic, but they are also dynamic, continually evolving as learners receive more input and revise their hypotheses about the second language.L2 learners process through an interlanguage, which is an independent knowledge of L1 and L2 system. Interlanguage Is systematic, because the learner selects the rul es systematically, learners bases plans on the rule system, in the same way as the native speaker bases on the internalized knowledge of L1 system. (iv)One of the crucial contributions of IL was its underlying assumption that the learners knowledge is integrated and systematically reorganized with previous knowledge of the native language. By a gradual process of trial-and-error or hypothesis testing, learners slowly and tediously succeed in establishing closer approximations to the system used by the native speaker of the language. The characteristics of IL are described by many researchers as follows: Permeable, in the sense that rules that constitute the learners knowledge at any one stage are not fixed, but are open to amendment(Ellis1985:50) Dynamic, in the sense that L2 learner slowly revises their variable interim systems to accommodate new hypothesis about the TL system. Systematic, in that L2 learners IL is rule-governed, that is, the learner bases his performance plans on his existing rule system much the same way as the native speaker bases his plans on his internalized knowledge of the L1 system. The variable shape of interlanguage The concept of interlanguage has had a major impact on the field of second language acquisition, studies on interlanguage focus on the linguistic and psychological aspects of second language acquisition research. I will first outline how the interlanguage assumption developed .since the interlanguage concept is not only important for the development of the students grammar system; I will then explore how it applies to other components of language. I will also focus on the consequences of the concept for the teacher and his work in the classroom. Before the 1960s language was not considered to be a mental phenomenon. Like other forms of human behavior language is learnt by processes of habit formation. A child learns his mother tongue by imitating the sounds and patterns he hears around him. By approval or disapproval, adults reinforce the childs attempts and lead the efforts to the correct forms. Under the influence of cognitive linguists this explanation of first language acquisitio n was criticized. Language cant be verbal behavior only since children are able to produce an infinite number of utterances that have never heard before. This creativity is only possible because a child develops a system of rules. A large number of studies have shown that children actually do construct their own rule system, which develops gradually until it corresponds to the system of the adults. There is also evidence that they pass through similar stages acquiring grammatical rules. Through the influence of cognitive linguists and first language acquisition research the notion developed that second language learners, too, could be viewed as actively constructing rules from the data they encounter and that they gradually adapt these rules in the direction of the target language. However wrong and inappropriate learners own language system, they are grammatical in their own terms, since they are a product of the learners own language system. This system gradually develops toward t he rule-system of the target language. The various shapes of the learners language competence are called interlanguage. This draws to the fact that the learners language system is neither that of his mother tongue nor that of the second language, but contains elements of both. Therefore, errors need not be seen as signs of failure only, but as evidence of the learners developing system. While the behaviorist approach led to teaching methods which use drills and consider errors as signs of failure, the concept of interlanguage liberated language teaching and paved the way for communicative teaching methods. Since errors are considered a reflection of the students temporary language system and therefore a natural part of the learning process, teachers could now use teaching activities which did not call for constant supervision of the students language. Group work and pair work became suitable means for language learning. A brief review of approaches to analyses of errors Contrastive Analysis (CA) Contrastive analysis is an approach generated from behaviorist learning theory. Through CA applied linguists sought to use the formal distinctions between the learners first and second languages to predict errors. The basic concept behind CA was that a structural picture of any language could be constructed which might then be used in direct comparison with the structural picture of another language. Through a process of mapping one system onto another, similarities and differences could be identified. Identifying the differences would lead to a better understanding of the problems that a learner of the particular L2 would face. (Corder , 1983). CA stresses the influence of mother tongue in learning a second language in phonological, morphological, lexical and syntactic levels. It holds that L2 would be affected by L1. Here, language is taken as a set of habits and learning as the establishment of new habits, a view sprung from behaviorism, under which langu age is essentially a system of habits. In the course of language learning, L1 learning habits will be transferred into L2 learning habits. Therefore, in the case of L1 transfer into L2, if structures in the MT have their corresponding structures in the TL and L1 habits can be successfully used in the L2, learners would transfer similar properties successfully used in the L2, learners would transfer similar properties successfully and that would result in positive transfer. Contrastively, in the case of negative transfer or interference, certain elements of the MT have no corresponding counterparts in the TL, L1 habits would cause errors in the L2 and learners would transfer inappropriate properties of L1. CA places the environment as the predominant factor in SLA, while learners are believed to play only a passive role in accepting the impositions of the environment. We must not forget that there are numbers of errors made by language learners seem to be unrelated to the learners na tive language. According to SLA researchers non-interference errors were more pervasive in learner performance than CA were ready to recognize. Dulay and Burt (1973) studied the errors made by Spanish-speaking children learning English as an L2 and claimed that all of the learners errors had collected, 85% were developmental (non-interference), 12% were unique and only 3% were results of L1 interference. Primary tenets of CA are: Prime cause of difficulty and error in foreign language learning is interference coming from the learners native language. Difficulties are chiefly due to differences between the two languages The greater the difference s, the more acute the learning difficulties will be The results of a comparison between the two languages are needed to predict th e difficulties and errors which will occur in learning the target language What needs to be taught is discovered by comparing the languages and subtracting what is common to them. (Corder, 1981) 3. Error analysis (EA) It is defined as the study of linguistics ignorance, the investigation of what people do not know and how they attempt to cope with their ignorance, by James (2001).Error analysis was first introduced by Fries (1945) and Lado (1957) who have claimed that foreign or second language learners errors could be predicted on the basis of the differences between the learners native and second languages. They have also suggested that where the aspects of the target language are similar to those of the learners native language, learning will be easy; otherwise, it will be difficult and second language learners are expected to make errors .The field of error analysis in SLA was established in the 1970s by S. P. Corder and colleagues. A widely-available survey can be found in chapter 8 of Brown (2000). Error analysis was an alternative to contrastive analysis, an approach influenced by behaviorism through which applied linguists sought to use the formal distinctions between the learners first an d second languages to predict errors. Error analysis showed that contrastive analysis was unable to predict a great majority of errors, although its more valuable aspects have been incorporated into the study of language transfer. A key finding of error analysis has been that many learner errors are produced by learners making faulty inferences about the rules of the new language. This is the examination of those errors committed by students in both the spoken and written medium. Corder, who has contributed enormously to EA, writes this: The study of error is part of the investigation of the process of language learning. In this respect it resembles methodologically the study of the acquisition of the mother tongue. It provides us with a picture of the linguistic development of a learner and may give us indications as the learning process. Error analysts distinguish between errors, which are systematic, and mistakes, which are not. Corder(1967) made use of Chomskys the competence versus performance distinction by associating errors with failures in competence and mistakes with failures in performance. In his view, a mistake occurs as the results of processing limitations rather than lack of competence. It signifies L2 learners failure of utilizing their knowledge of a TL rule. They often seek to develop a typology of errors. Error can be classified according to basic type: omissive, additive, substitutive or related to word order. They can be classified by how apparent they are: overt errors such as I angry are obvious even out of context, whereas covert errors are evident only in context. Closely related to this is the classification according to domain, the breadth of context which the analyst must examine, and extent, the breadth of the utterance which must be changed in order to fix the error. Errors may also be cl assified according to the level of language: phonological errors, vocabulary or lexical errors, syntactic errors, and so on. They may be assessed according to the degree to which they interfere with communication: global errors make an utterance difficult to understand, while local errors do not. In the above example, I angry would be a local error, since the meaning is apparent. From the beginning, error analysis was beset with methodological problems. In particular, the above typologies are problematic: from linguistic data alone, it is often impossible to reliably determine what kind of error a learner is making. Also, error analysis can deal effectively only with learner production (speaking and writing) and not with learner reception (listening and reading). Furthermore, it cannot account for learner use of communicative strategies such as avoidance, in which learners simply do not use a form with which they are uncomfortable. For these reasons, although error analysis is still used to investigate specific questions in SLA, the quest for an overarching theory of learner errors has largely been abandoned. In the mid-1970s, Corder and others moved on to a more wide-ranging approach to learner language, known as interlanguage. Error analysis is closely related to the study of error treatment in language teaching. Today, the study of errors is particularly relevant for focus on form teaching methodology. EA emphasizes on the significance of errors in learners IL system, Brown (1994) may be, carried out directly for pedagogic purposes. Carl James (1998) viewed, EA developed out of the belief that errors indicate the learners stage of language learning and acquisition.th learner is seen as an active participant in the development of hypotheses regarding the rules of the target language just as a young child learning the first language. Errors are considered to be evidence of the learners strategy as he or she builds competence in the target language. These errors are defined as global which inhibit understanding and local which do not interfere with communication. Error analysis has been criticized as being an inefficient tool for studying the way second language learners develop their target language. It is argued that error analysis deals with the learners productive competence rather than the receptive one, and it is also an imperfect instrument for categorizing errors and explaining them. In the book Error and Interlanguage written by Pit Corder, he stated that various classifications of these error systems have been developed by error analysis researchers, three of which can be helpful for the teacher and are as follows. Pre-systematic; errors occur before the language learner has realized any system for classifying items being learned; the learner can neither correct nor explain this type of error. Systematic; errors occur after the learner has noticed a system and error consistently occurs; learner can explain but not correct the error. This classification relies on three major groups: (1) interference errors; (2) intralingual errors; (3)development errors. Interference errors are caused by the influence of the native language, in presumably those areas where the languages differ markedly. Intralingual errors originate with the structure to TL itself. The complexity of language encourages over-generalization, incomplete application of rules, and the failure to learn conditions for rule application. Development errors reflect the students attempt to make hypotheses about the language from the native language. Post-systematic; errors occur when learner is consistent in his or her recognition of systems; can explain and correct the error. The following steps are distinguished in conducting an EA: collection of a sample of learner language; identification of errors; explanation of errors; error evaluation (Ellis cited in 2005) Richards (1971) focused on the intralingual and developmental errors observed in the acquisition of English as a second language and further classified them into four categories: (i) Overgeneralization; covering instances where the learners create a deviant structure on the basis of his experience of other structure of the TL. (ii)Ignorance of the rule restriction, occurring as a result of failure to observe the restrictions or existing structures (iii) Incomplete application of rules, arising when the learners fail to fully develop a certain structure required to produce acceptable sentences (iv) False concepts hypothesized, deriving from faulty comprehension of distinctions in the TL. from the analyses of errors to the practice of error correction We know that in traditional classroom instruction is laid on accuracy, errors frequently corrected because the teacher thinks the error as a thorn in his/her flesh. Yet with the understanding of IL theory, the role of error correction has changed. Errors are considered natural products in language learning and in fact reflect the modes of learners developing system. What are the sources and causes of Errors? The following factors are identified as the source and causes of Errors Mother tongue interference Wilkins (1972) observes: When learning a foreign language an individual already knows his mother tongue, and it is this which he attempts to transfer. The transfer may prove to be justified because the structure of the two languages is similar-in that case we get positive transfer or facilitation- or may prove unjustified because the structure of the two languages are different- in that case we get negative transfer- or interference. Loan Words