Search results for: English for accounting

Authors: Chen Bingru

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This study is intended to describe and analyze the effects of polysyllabic shortening and word or phrase boundary on the duration patterns of spoken utterances by Mandarin learners of English in comparison with native speakers of English. To investigate the relative contribution of these effects, two production experiments were conducted. The study included 11 native British English speakers and 20 Mandarin learners of English who were asked to produce four sets of tokens consisting of a mono-syllabic base form, disyllabic, and trisyllabic words derived from the base by the addition of suffixes, and a set of short sentences with a particular combination of phrase size, stress pattern, and boundary location. The duration of words and segments was measured, and results from the data analysis suggest that the amount of polysyllabic shortening and the effect of word or phrase position are likely to affect a Chinese accent for Mandarin ESL speakers. This study sheds light on research on the duration patterns of language by demonstrating the effect of duration-related factors on the foreign accent of Mandarin ESL speakers. It can also benefit both L2 learners and language teachers by increasing their sensitivity to the duration differences and difficulties experienced by L2 learners of English. An understanding of the amount of polysyllabic shortening and the effect of position in words and phrase on syllable duration can also facilitate L2 teachers to establish priorities for teaching pronunciation to ESL learners.

Keywords: duration patterns, Chinese accent, Mandarin ESL speakers, polysyllabic shortening

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Authors: Ozlem Bozok, Yusuf Bozok

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The importance of using mother tongue and translation in foreign language classrooms cannot be ignored and translation can be utilized as a method in English Language Teaching courses. There exist researches advocating or objecting to the use of translation in foreign language learning but they all have a point in common: Translation should be used as an aid to teaching, not an end in itself. In this research, prospective English language teachers’ opinions about translation use and use of mother tongue in foreign language teaching are investigated and according to the findings, some explanations and recommendations are made.

Keywords: exposure to foreign language translation, foreign language learning, prospective teachers’ opinions, use of L1

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Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Oti Ibiam, Alexanda O. Kalu

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Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties in order to meaningful investment decisions. In recent time, firms focus has shifted to human resource accounting so as to ensure efficiency and effectiveness in their operations. This study focused on the effect of human resource accounting on the financial performance of Banks in Nigerian. The problem that led to the study revolves around the current trend whereby Nigeria banks do not efficiently account for the input of human resource in their annual statement, thereby instead of capitalizing human resources in their statement of financial position; they expend it in their income statement thereby reducing their profit after tax. The broad objective of this study is to determine the extent to which human resource accounting affects the financial performance and value of Nigerian Banks. This study is therefore considered significant because, there are still universally, grey areas to be sorted out on the subject matter of human resources accounting. In the bid to achieve the study objectives, the researcher gathered data from sixteen commercial banks. Data were collected from both primary and secondary sources using an ex-post facto research design. The data collected were then tabulated and analyzed using the multiple regression analysis. The result of hypothesis one revealed that there is a significant relationship between Capitalized Human Resource Cost and post capitalization Profit before tax of banks in Nigeria. The finding of hypothesis two revealed that the association between Capitalized Human Resource Cost and post capitalization Net worth of banks in Nigeria is significant. The finding in Hypothesis three reveals that there is a significant difference between pre and post capitalization profit before tax of banks in Nigeria. The study concludes that human resources accounting positively influenced financial performance of banks in Nigeria within the period under study. It is recommended that standards should be set for human resources identification and measurement in the banking sector and also the management of commercial banks in Nigeria should have a proper appreciation of human resource accounting. This will enable managers to take right decision regarding investment in human resource. Also, the study recommends that policies on enhancing the post capitalization profit before tax of banks in Nigeria should pay great attention to capitalized human resources cost, net worth and total asset as the variables significantly influenced post capitalization profit before tax of the studied banks in Nigeria. The limitation of the study centers on the limited number of years and companies that was adopted for the study.

Keywords: capitalization, human resources cost, profit before tax, net worth

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Authors: Edward Chamisa, Colin C. Smith, Hamutyinei H. Pamburai, Abdul C. Abdulla

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South Africa (SA) adopted International Financial Reporting Standards (IFRS) for listed firms effective 1 January 2005. However, it was not until 2011 that substantial financial reporting enforcement changes were introduced, which were meant to ensure compliance with IFRS. This innovative setting allows us to examine the value relevance of accounting amounts during the (1) pre-IFRS adoption period (2002-2004); (2) post-IFRS adoption, but pre-enforcement changes period (2006-2010); and (3) post-enforcement changes period (2011-2012). The results show that accounting amounts were most value relevant in the post-enforcement changes period (R2, 75.5%) compared to both the pre-IFRS adoption period (adjusted R2 is 24.3%) and the period after IFRS adoption but before enforcement changes (adjusted R2 is 37.5%). Also, during the 2008 financial crisis, the equity book value per share was significantly value relevant (at 1%) but not earnings per share, whereas before the crisis, the opposite was true. We make two important contributions to the literature. First, we identify SA as an innovative setting that allows researchers to examine separately the effects of IFRS adoption and enforcement changes on capital markets and accounting quality. This is a departure from prior studies that are dominated by the European Union setting, where IFRS adoption occurred contemporaneously with enforcement and other regulatory changes. Second, we provide preliminary findings which suggest that while the adoption of IFRS seems to have improved the financial reporting quality of accounting amounts of SA listed firms, its impact appears to be limited unless combined with effective enforcement.

Keywords: international financial reporting standards (ifrs), ifrs adoption, financial reporting enforcement, value relevance, price model, equity book value, earnings per share

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Authors: Patricia Chinyere Oranefo

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This study examined the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The dearth of empirical evidence and literature on “governance disclosure” as one of the explanatory variables of sustainability accounting reporting were the major motivation for this study. The main objective was to ascertain the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. An ex–post facto research design approach was adopted for the study. The population of this study comprises of five (5) Brewery firms quoted on the floor of the Nigeria exchange group (NSX) and the sample size of four (4) listed firms was drawn using purposive sampling method. Secondary data were carefully sourced from the financial statement/annual reports and sustainability reports from 2012 to 2021 of the Brewery firms quoted on the Nigeria exchange group (NSX). Panel regression analysis by aid of E-views 10.0 software was used to test for statistical significance of the effect of sustainability accounting disclosure on financial performance of listed Brewery firms in Nigeria. The results showed that economic sustainability disclosure indexes do not significantly affect return on asset of listed Brewery firms in Nigeria. The findings further revealed that environmental sustainability disclosure indexes do not significantly affect return on equity of listed Brewery firms in Nigeria. More so, results showed that Social Sustainability disclosure indexes significantly affect Net Profit Margin of listed Brewery firms in Nigeria. Finally, the result established also that governance sustainability disclosure indexes do not significantly affect Earnings per share of listed Brewery firms in Nigeria. Consequent upon the findings, this study recommended among others; that managers of Brewers in Nigeria should improve and sustain full disclosure practices on economic, environmental, social and governance disclosures following the guidelines of the Global Reporting Index (GRI) as they are capable of exerting significant effect on financial performance of firms in Nigeria.

Keywords: sustainability, accounting, disclosure, financial performance

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Authors: Ann Dashwood

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Using Standard Australian English with confidence is a cultural expectation of parents of primary school aged children who want to engage effectively with their children’s teachers and school administration. That confidence in support of their children’s learning at school is seldom experienced by parents whose first language is not English. Sharing language with competence in an intercultural environment is the common denominator for meaningful communication and engagement to occur in a school community. Experience in relevant, interactive sessions is known to enhance engagement and participation. The purpose of this paper is to identify a pedagogy for parents otherwise isolated from daily use of functional Australian cultural language learned to engage effectively in their children’s learning at school. The outcomes measure parents’ intercultural engagement with classroom teachers and attention to the school’s administrative procedures using quantitative and qualitative methods. A principled communicative task-based language learning approach, combined with intercultural communication strategies provide the theoretical base for intensive English inquiry-based learning and engagement. The quantitative analysis examines data samples collected by classroom teachers and administrators and parents’ writing samples. Interviews and observations qualitatively inform the study. Currently, significant numbers of projects are active in community centers and schools to enhance English language knowledge of parents from Language Backgrounds Other Than English (LBOTE). The study is significant to explore the effects of an intensive English pedagogy with parents of varied English language backgrounds, by targeting inquiry-based language use for social interactions in the school and wider community, specific engagement and cultural interaction with teachers and school activities and procedures.

Keywords: engagement, intercultural communication, language teaching pedagogy, LBOTE, school community

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Authors: Eleni Ioanna Levantinou

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Gestures play a major role in comprehension and memory recall due to the fact that aid the efficient channel of the meaning and support listeners’ comprehension and memory. In the present study, the assistance of two kinds of gestures (iconic and beat gestures) is tested in regards to memory and recall. The hypothesis investigated here is whether or not iconic and beat gestures provide assistance in memory and recall in Greek and in Greek speakers’ second language. Two groups of participants were formed, one comprising Greeks that reside in Athens and one with Greeks that reside in Copenhagen. Three kinds of stimuli were used: A video with words accompanied with iconic gestures, a video with words accompanied with beat gestures and a video with words alone. The languages used are Greek and English. The words in the English videos were spoken by a native English speaker and by a Greek speaker talking English. The reason for this is that when it comes to beat gestures that serve a meta-cognitive function and are generated according to the intonation of a language, prosody plays a major role. Thus, participants that have different influences in prosody may generate different results from rhythmic gestures. Memory recall was assessed by asking the participants to try to remember as many words as they could after viewing each video. Results show that iconic gestures provide significant assistance in memory and recall in Greek and in English whether they are produced by a native or a second language speaker. In the case of beat gestures though, the findings indicate that beat gestures may not play such a significant role in Greek language. As far as intonation is concerned, a significant difference was not found in the case of beat gestures produced by a native English speaker and by a Greek speaker talking English.

Keywords: first language, gestures, memory, second language acquisition

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Authors: Samad Sajjadi

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Machine translation is a new subject increasingly being used by academic writers, especially students and researchers whose native language is not English. There are numerous studies conducted on machine translation, but few investigations have assessed the accuracy of machine translation from Persian to English at lexical, semantic, and syntactic levels. Using Groves and Mundt’s (2015) Model of error taxonomy, the current study evaluated Persian-to-English translations produced by two famous online translators, Google Translate and Bing Translator. A total of 240 texts were randomly selected from different academic fields (law, literature, medicine, and mass media), and 60 texts were considered for each domain. All texts were rendered by the two translation systems and then by four human translators. All statistical analyses were applied using SPSS. The results indicated that Google translations were more accurate than the translations produced by the Bing Translator, especially in the domains of medicine (lexis: 186 vs. 225; semantic: 44 vs. 48; syntactic: 148 vs. 264 errors) and mass media (lexis: 118 vs. 149; semantic: 25 vs. 32; syntactic: 110 vs. 220 errors), respectively. Nonetheless, both machines are reasonably accurate in Persian-to-English translation of lexicons and syntactic structures, particularly from mass media and medical texts.

Keywords: machine translations, accuracy, human translation, efficiency

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Authors: Olurankinse Felix, Fatukasi Bayo

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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

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Authors: Khaleel Bader Bataineh

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Past studies have maintained that the Arab learners' beliefs about language learning hold vital effects on their performance. Thus, this study was carried out to investigate the language learning beliefs of Irbid National University students. It aimed at identifying the language learning beliefs according to gender. This study is a descriptive design that employed survey questionnaire of Language Learning Beliefs Inventory (BALLI). The data were elicited from 83 English major students during the class sessions. The data were analyzed using an SPSS program in which frequency analysis and t-test were performed to examine the students’ responses. Thus, the major findings of this research indicated that there is a variation in responses with regards to the subjects’ beliefs about English learning. Also, the findings show significant differences in four questionnaire items according to gender. It is hoped that the findings provide valuable insights to educators about the learners’ beliefs which assist them to develop the teaching and learning English language process in Jordan universities.

Keywords: foreign language, students’ beliefs, language learning, Arab students

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Authors: Sani AbdulRahman Bala

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This empirical study delves into the realm of forensic accounting practices within the Nigerian Public Sector, seeking to quantitatively analyze their efficacy in addressing the persistent challenges of fraud and financial irregularities. With a focus on empirical data, this research employs a robust methodology to assess the current state of fraud in the Nigerian Public Sector and evaluate the performance of existing forensic accounting measures. Through quantitative analyses, including statistical models and data-driven insights, the study aims to identify patterns, trends, and correlations associated with fraudulent activities. The research objectives include scrutinizing documented fraud cases, examining the effectiveness of established forensic accounting practices, and proposing data-driven strategies for enhancing fraud detection and prevention. Leveraging quantitative methodologies, the study seeks to measure the impact of technological advancements on forensic accounting accuracy and efficiency. Additionally, the research explores collaborative mechanisms among government agencies, regulatory bodies, and the private sector by quantifying the effects of information sharing on fraud prevention. The empirical findings from this study are expected to provide a nuanced understanding of the challenges and opportunities in combating fraud within the Nigerian Public Sector. The quantitative insights derived from real-world data will contribute to the refinement of forensic accounting strategies, ensuring their effectiveness in addressing the unique complexities of financial irregularities in the public sector. The study's outcomes aim to inform policymakers, practitioners, and stakeholders, fostering evidence-based decision-making and proactive measures for a more resilient and fraud-resistant financial governance system in Nigeria.

Keywords: fraud, financial irregularities, nigerian public sector, quantitative investigation

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Authors: Annie Gedion, Johan Severinus Tati, Jacinta Caroline Peter

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Syntax error analysis studies have a significant role in English language teaching especially in the second language. This study investigates the syntax errors in written composition by 50 multilingual ESL learners in Politeknik Kota Kinabalu Sabah, Malaysia. The subjects speak their own dialect, Malay as their second language and English as their third or foreign language. Data were collected from the written discourse in the form of descriptive essays. The subjects were asked to write in the classroom within 45 minutes. 15 categories of errors were classified into a set of syntactic categories and were analysed based on the five steps of the syntactic analysis procedure. The findings of the study showed that the mother tongue interference, as well as lack of vocabulary and grammar knowledge, were the major sources of syntax errors in the learners’ written composition. Learners should be exposed to the differentiation of Malay and English grammar to avoid interference and effective learning of second language writing.

Keywords: errors analysis, syntactic analysis, English as a second language, ESL writing

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Authors: K. G. Adeosun, K. Osunaiye, E. C. Chinaguh, M. A. Aliyu, C. A. Onifade

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This study examined the effects of incompetence in the use of the mother tongue on the spoken English of selected Primary School pupils in Abeokuta South Local Government, Ogun State, Nigeria. The study used a structured questionnaire and interview guide as data collection instruments. The target population was 110 respondents. The sample was obtained by the use of simple random and stratified sampling techniques. The study samples were pupils from Government Primary Schools in Abeokuta South Local Government. The result revealed that the majority of pupils exhibited mother tongue interference in their oral production stage and that the local indigenous languages interfered with the pronunciation of English words to a large extent such that they pronounced ‘people’ as ‘fitful.’ The findings also revealed that there is no significant difference between inadequate teaching materials, shortage of funds towards the promotion of the mother tongue (Yoruba) and spoken English of Primary school pupils in the study area. The study recommended, among other things, that government should provide the necessary support for schools in the areas of teaching and learning materials, funds and other related materials that can enhance the effective use of the mother tongue towards spoken English by Primary School pupils. Government should ensure that oral English is taught to the pupils and the examination at the end of Primary school education should be made compulsory for all pupils. More so, the Government should provide language laboratories and other equipment to facilitate good teaching and learning of oral English.

Keywords: education, effective, government, learning, teaching

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Authors: Neha Toppo

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Plans and programs for successful secondary education are incomplete without the inclusion of teaching English as an important area. Even after sixteen years of the formation of Jharkhand as a separate state, the students are still struggling to achieve quality education of English. This paper intends to account the present condition of teaching English in Jharkhand board secondary level schools through discussion on various issues of English language teaching, language need and learning challenges of its students. The study is to analyze whether the learning environment, teaching methods and materials, teaching resources, goals of language curriculum are appropriately convincing for the students of the board or require to be reanalyzed and also to provide appropriate suggestions for improvement. Immediate attention must be drawn towards the problem for benefitting those students, who despite their knowledge and talent are lagging behind in numerous fields only due to the lack of proficiency in English. The data and discussion provided are on the basis of a survey, in which semi structured interview with teachers, students and administrators in several schools including both rural and urban area has been taken. Questionnaire, observation and testing were used as important tools. The survey has been conducted in Ranchi district, as it covers large geographical area which includes number of villages and at the same time several towns. The district primarily possesses tribes as well as different class of people including immigrants from all over and outside Jharkhand with their social, economical strata. The observation makes it clear that the English language teaching at the state board is not complementing its context and the whole language teaching system should be re-examined to establish learner oriented environment.

Keywords: material, method, secondary level, teaching resources

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Authors: Elifcan Oztekin

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Compliment response strategies in cross-linguistic contexts have received a considerable amount of interest in sociolinguistic research in various language settings. In this respect, a common finding of these studies indicates that speakers of different languages employ different patterns in strategies to respond to compliments. This has triggered varying theoretical approaches to compliment responses within theories of politeness and the universality of speech acts. In the light of previous studies, the present study investigates compliment response strategies that Turkish-English bilingual university students use in English and Turkish response conditions through a cross-linguistic discourse completion task and interviews. Data were analyzed using Holmes’ (1988) taxonomy and the results indicate a similar pattern to what has been observed in Turkish compliments responses in previous research. Turkish-English comparisons also display noticeable similarities in macro-level strategies, while subtle differences in micro-level strategies were also observed.

Keywords: compliment response strategies, cross-cultural differences, bilingualism, sociolinguistics

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Authors: Saleh Mohammad Alqahtani

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Foreign language Anxiety has been found to be a key issue in learning English as foreign language in the classroom. This study investigated the impact of foreign language anxiety on Saudi EFL learners' proficiency in the classroom. A total of 197 respondents had participated in the study, comprising of 96 male and 101 female, who enrolled in preparatory year, first year, second year, and fourth year of English language department at the University of Jeddah. Two instruments were used to answer the study questions. The Foreign Language Classroom Anxiety Scale (FLCAS) was used to identify the levels of foreign language (FL) anxiety for Saudi learners. Moreover, an International English Language Testing System (IELTS) test was used as an objective measure of the learners’ English language proficiency. The data were analyzed using descriptive analyses, t-test, one-way ANOVA, correlation, and regression analysis. The findings revealed that Saudi EFL learners' experience a level of anxiety in the classroom, and there is a significant differences between the course levels in their level of language anxiety. Moreover, it is also found that female students are less anxious in learning English as a foreign language than male students. The results show that foreign language anxiety and English proficiency are negatively related to each other. Furthermore, the study revealed that there were significant differences between Saudi learners in language use anxiety, while there were no significant differences in language class anxiety. The study suggested that teachers should employ a diversity of designed techniques to encourage the environment of the classroom in order to control learners’ FLA, which in turns will improve their EFL proficiency.

Keywords: foreign language anxiety, FLA, language use anxiety, language class anxiety, gender, L2 proficiency

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Authors: Oremire Judith Ehibor, Goddy Uwa Osimen, Rebecca Uduakobong Adesiyan

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Temporal realities/expressions are crucial in human conversations, and they vary across languages. This study assesses areas of temporal realities. It examines how tense and aspect are marked in Esan and English languages and uncovers temporal expressions. Esan language, an indigenous language within the Edo linguistic group in Nigeria, exhibits a different structural system of tense aspects from that of the English language. The different representations, usage, and flow of these elements may possibly impinge on usage, which could result in limited usage by Esan-English learners. Theoretical insights are drawn from Chomsky’s Principles and Parameters of the Universal Grammar, with the descriptive method of analysis employed. Findings revealed that temporal realities in both languages vary in representation and usage; identifying the differences would enable effective usage and avoid any challenge in the morphosyntactic analysis of these aspects. Given this insight, the study recommends improved teaching and learning strategies by providing teaching resources that highlight differences in Esan and English tense and aspect. Educators should first identify the differences that exist before teaching. This should be sufficiently handled, as it would enable improved learning and effective usage, as well as avoid challenging morphosyntactic analysis. The study concludes that understanding the varying temporal realities of both languages would enhance effective usage and curb unnecessary generalisations.

Keywords: tense, aspect, Esan and English languages, principles and parameters

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Authors: Hsiu-Ling Hsu, En-Minh (John) Lan

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Pronunciation has received more and more language researchers’ and teachers’ attention because it is important for effective or even successful communication. How to consistently and correctly orally produce verbal morphology, such as English regular past tense inflection, has been a big challenge and troublesome for FL learners. The research aims to explore EFL (English as a foreign language) learners’ developmental trajectory of the inflectional morphology, that is, what mediating processes and strategies EFL learners use, to attain native-like prosodic structure of inflectional morphemes (e.g., –ed and –s suffixes) by comparing the differences among EFL learners at different English levels. This research adopted a self-repair analysis and Prosodic Transfer Hypothesis with three developmental stages as a theoretical framework. To answer the research questions, we conducted two experiments, grammatical tense test written production (Experiment 1) and read-aloud oral production (Experiment 2), and recruited 30 participants who were divided into three groups, low-, middle-, and advanced EFL learners. Experiment 1 was conducted to ensure that participants had learned the knowledge of forming the English regular past tense rules and Experiment 2 was carried out to compare the data across FL English learner groups at different English levels. The EFL learners’ self-repair data showed at least four interesting findings. First, low achievers were more sensitive to the plural suffix -s than the past tense suffix -ed. Middle achievers exhibited a greater responsiveness to the past tense suffix, while high achievers demonstrated equal sensitivity to both suffixes. Additionally, two strategies used by EFL English learners to produce verbs and nouns with inflectional morphemes were to delete internal syllable and to divide a four-syllable verb (e.g., ‘graduated’) into two prosodic structures (e.g., ‘gradu’ and ‘ated’ or ‘gradua’ and ‘ted’). Third, true vowel epenthesis was found only in the low EFL achievers. Moreover fortition (native-like sound) was observed in the low and middle EFL achievers. These findings and self-repair data disclosed mediating processes between the developmental stages and provided insight on how Taiwan EFL learners attained the adjunction prosodic structures of inflectional Morphemes in English.

Keywords: inflectional morphology, prosodic structure, developmental trajectory, strategies and mediating processes, English as a foreign language

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Authors: Sihem Benaouda

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English is gaining an international identity as it affects every academic and professional field in the world. Without increasing their cultural understanding, it would obviously be difficult to completely educate learners for communication in a globalised environment. The concept of culture is intricate and needs to be elucidated, especially in an English language teaching (ELT) context. The study focuses on the investigation of the cultural studies integrated into the different types of English for specific purposes (ESP) materials, as opposed to English for general purposes (EGP) textbooks. A qualitative methodology based on a triangulation of techniques was conducted through materials analysis of five textbooks in both advanced EGP and three types of ESP. In addition to a semi-structured interview conducted with Algerian ESP practitioners, data analysis results revealed that culture in ESP textbooks is not overtly isolated into chapters and that cultural studies are predominantly present in business and economics materials, namely English for hotel and catering staff, tourism, and flight attendants. However, implicit cultural instruction is signalled in the social sciences and is negligible in science and technology sources. In terms of content, cultural studies in EGP are more related to generic topics, whereas, in some ESP materials, the topics are rather oriented to the specific field they belong to. Furthermore, the respondents’ answers showed an unawareness of the importance of culture in ESP teaching, besides some disregard for culture teaching per se in ESP contexts.

Keywords: ESP, EGP, cultural studies, textbooks, teaching, materials

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Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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Authors: Chris Adetuyi, Adeola Adeniran

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The concept of meaning is a complex one in language study when cultural features are added. This is mandatory because language cannot be completely separated from the culture in which case language and culture complement each other. When there are two varieties of a language in a society, i.e. two varieties functioning side by side in a speech community, there is a tendency to view one of the varieties with each other. There is, therefore, the need to make a linguistic comparative study of varieties of such languages. In this paper, a semantic contrastive study is made between Standard British English (SBE) and Nigerian English (NB). The semantic study is limited to aspects of semantics: semantic extension (Kinship terms, metaphors), semantic shift (lexical items considered are ‘drop’ ‘befriend’ ‘dowry’ and escort) acronyms (NEPA, JAMB, NTA) linguistic borrowing or loan words (Seriki, Agbada, Eba, Dodo, Iroko) coinages (long leg, bush meat; bottom power and juju). In the study of these aspects of semantics of SBE and NE lexical terms, conservative statements are made, problems areas and hierarchy of difficulties are highlighted with a view to bringing out areas of differences are highlighted in this paper are concerned. The study will also serve as a guide in further contrastive studies in some other area of languages.

Keywords: aspect, British, English, Nigeria, semantics

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Authors: Raquel Mateo Mendaza, Carmen Novo Urraca

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The current paper presents the elaboration of a corpus database that aligns two different corpora in order to simplify the search of information both for researchers and students of Old English. This database comprises the information contained in two main reference corpora, namely the Dictionary of Old English Corpus (DOEC), compiled at the University of Toronto, and the York-Toronto-Helsinki Parsed Corpus of Old English (YCOE). The first one provides information on all surviving texts written in the Old English language. The latter offers the syntactical and morphological annotation of several texts included in the DOEC. Although both corpora are closely related, as the YCOE includes the DOE source text identifier, the main problem detected is that there is not an alignment of texts that allows for the search of whole fragments to be further analysed in terms of morphology and syntax. The database proposed in this paper gathers all this information and presents it in a simple, more accessible, visual, and educational way. The alignment of fragments has been done in an automatized way. However, some problems have emerged during the creating process particularly related to the lack of correspondence in the division of fragments. For this reason, it has been necessary to revise the whole entries manually to obtain a truthful high-quality product and to carefully indicate the gaps encountered in these corpora. All in all, this database contains more than 60,000 entries corresponding with the DOE fragments annotated by the YCOE. The main strength of the resulting product is its research and teaching implications in the study of Old English. The use of this database will help researchers and students in the study of different aspects of the language, such as inflectional morphology, syntactic behaviour of given words, or translation studies, among others. By means of the search of words or fragments, the annotated information on morphology and syntax will be automatically displayed, automatizing, and speeding up the search of data.

Keywords: alignment, corpus database, morphosyntactic analysis, Old English

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Authors: John Kong Shan Ho

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In June 2022, the Law Commission of England and Wales published an options paper to examine how the law on corporate criminal liability can be reformed under the English system. The paper merely details options for reform and does not seek to make recommendations. However, the paper has ruled out the “respondeat superior” approach of the US and “corporate culture” approach of Australia as reform options. On balance, the preferred reform option of the Law Commission is the “senior officer” approach as currently adopted in Canada. This article is written against such background and argues that due to similarities between the English and Canadian systems, the latter’s approach is more ideal to be adopted by the former as a model for reform in this area.

Keywords: corporate criminal liability, identification principle, directing mind and will, England, Canada

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Authors: Chibuzor Dalmeida

Abstract:

This paper shall discuss the factors affecting English Language Acquisition and Learning for Primary School in Nigeria. Learning English language is a difficult task mostly those at the primary school level. Pupils find it more difficult on vocabulary, grammar and sentence structure, idioms, pronunciation etc. Researchers have discovered the reasons behind these discrepancies and have formulated theories that could be of utmost assistance to English language teachers and students. This paper further looked at the following factors that include Learner Characteristics and Personal Traits, Situational and Environmental Factors, Prior Language Development and Competence and Age and Brain Development. It further recommended that pupils must learn new vocabulary, rules for grammar and sentence structure, idioms, pronunciation. Pupils whose families and communities set high standards for language acquisition learn more quickly than those who do not. Exposure to high-quality programs also essential. Pupils do best when they are allowed to speak their native language.

Keywords: acquisition, affecting, factors, learning

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Authors: Ugbor Raphael Oluchukwu

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Focusing on liquidity comes more naturally to a Chief Executive Officer than an Accountant who is trained to practice accrual accounting. When business is just commencing, it is essentially run on a cheque book (cash accounting) and for as long as there is cash in the accounts, the business is solvent. When complexity sets in and the business adopts financial accounting, the effect of liquidity and cash management becomes more pronounced. The management of cash no doubts impacts positively on the survival and growth of firms. What is in doubt is the amount of cash to be held by a firm as enough cash to enable the firm stay “afloat”. The focus of this paper is to determine liquidity and cash management in business, the Nigerian case. The specific objectives of the study are to do a theoretical review of the amount of cash to be held by a firm as enough cash to enable it stay afloat and to do a theoretical analysis to show the effect of cash flow on the survival and growth of firms in Nigeria.

Keywords: cash, firm survival, growth, liquidity management

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Authors: Omar Baissane and, Hassan Zaid

Abstract:

The purpose of this study was to determine whether self-efficacy, task value, and metacognitive self-regulation predict students’ English language achievement among Vietnamese high school students. In this non-experimental quantitative study, 403 Vietnamese random participants were required to fill out the Motivated Strategies for Learning Questionnaire to measure self-efficacy, task value and metacognitive self-regulation. Criterion for English language achievement was the final grade that students themselves reported. The results revealed that, unlike metacognitive self-regulation, self-efficacy and task value were significantly correlated with language achievement. Moreover, the findings showed that self-efficacy was the only significant predictor of language achievement.

Keywords: language achievement, metacognitive self-regulation, predictor, self-efficacy, task value

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Authors: Alireza Karimi

Abstract:

Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape.

Keywords: artificial intelligence, accounting automation, financial analysis, fraud detection, machine learning in finance

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Authors: Hsi Wei

Abstract:

Does the language we speak affect the way we think? This question has been discussed for a long time from different aspects. In this article, the issue is examined with an experiment on how speakers of different languages tend to do different sequencing when it comes to the size of general objects. An essential difference between the usage of English and Mandarin is the way we sequence the size of places or objects. In English, when describing the location of something we may say, for example, ‘The pen is inside the trashcan next to the tree at the park.’ In Mandarin, however, we would say, ‘The pen is at the park next to the tree inside the trashcan.’ It’s clear that generally English use the sequence of small to big while Mandarin the opposite. Therefore, the experiment was conducted to test if the difference of the languages affects the speakers’ ability to do the different sequencing. There were two groups of subjects; one consisted of English native speakers, another of Mandarin native speakers. Within the experiment, three nouns were showed as a group to the subjects as their native languages. Before they saw the nouns, they would first get an instruction of ‘big to small’, ‘small to big’, or ‘repeat’. Therefore, the subjects had to sequence the following group of nouns as the instruction they get or simply repeat the nouns. After completing every sequencing and repetition in their minds, they pushed a button as reaction. The repetition design was to gather the mere reading time of the person. As the result of the experiment showed, English native speakers reacted more quickly to the sequencing of ‘small to big’; on the other hand, Mandarin native speakers reacted more quickly to the sequence ‘big to small’. To conclude, this study may be of importance as a support for linguistic relativism that the language we speak do shape the way we think.

Keywords: language, linguistic relativism, size, sequencing

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Authors: Fazilet Alachaher (Benzerdjeb)

Abstract:

From the chalkboard to the abacus and beyond, technology has always played an important role in education. Educational technology refers to any teaching tool that helps supports learning, and given the rapid advancements in Information Technology and multimedia applications, the potential to support the teaching of foreign languages in our universities is ever greater. In language teaching and learning, we have a lot of to choose from the world of technology: TV, CDs, DVDs, Computers, the Internet, Email, and Blogs. The use of modern technologies can enrich the experience of learning a foreign language because they provide features that are not present in traditional technology. They can offer a wide range of multimedia resources, opportunities for intensive one-to-one learning in language labs and resources for authentic materials, which can be motivating to both students and teachers. The advent of Information and Communication Technology (ICT) and online interaction can also open up new range of self-access and distance learning opportunities The two last decades have witnessed a revolution due to the onset of technology, and has changed the dynamics of various industries, and has also influenced the way people live and work in society. That is why using the multimedia to create a certain context to teach English has its unique advantages. This paper tries then to analyse the necessity of multimedia technology to language teaching and brings out the problems faced by using these technologies. It also aims at making English teachers aware of the strategies to use it in an effective manner.

Keywords: strategies English teaching, multimedia technology, advantages, disadvantages, English learning

Procedia PDF Downloads 467