Hot Zone Book vs. Movie Essay Example for Free

Hot Zone Book vs. Movie Essay †¢In the book, we have Nancy and Jerry, and they are very important characters who deal with Ebola. Also they are married. In the movie, Sam and his ex-wife shares similar rolls like Nancy and Jerry. They try to stop the outbreak of Ebola virus in the monkey house. In the movie Sam and his ex-wife is divorced and still have problems between them. †¢movie changed Ebola to an Ebola-like virus called Motaba, the conditions of both diseases proved to be similar †¢The army took strong precautions in both cases, wearing Level 4 body-suits in the presence of the virus †¢They tried to contain a town and bomb it, and that made it so surreal that it eventually became difficult to take anything the movie says seriously. This made the movie fictional, and took away from the threat and danger of this deadly disease. †¢Robbie and Sam in the movie. It made it somewhat of a romantic love story †¢Daniels- equivalent to Jaaxs †¢movie didn’t focus on the monkey house at all †¢The pet store kind of took the place of the monkey house in that the host infected others at the pet store. †¢both have a laboratory monkey escaping from its cage †¢In the movie, the host monkey that was smuggled gets loose and threatens the lives of human race. In the book, one of the sick monkey in Reston escapes from its cage and Jerry spends days trying to catch it †¢similar is the potential rip in the space suits †¢Both Sammy Daniels and Jerry Jaax share a strong concern over his wife or ex-wife working with in the hot zone with the virus †¢Finally, the doctors in the book tried to help the villagers the best that they could, and eventually ended up leaving the village and the people behind. In the movie, the village, that had many people infected with the virus, was obliterated by a bomb †¢In movie, they catch the monkey responsible for everything

Emotion Recognition From Text-a Survey

Emotion Recognition From Text-a Survey Ms. Pallavi D. Phalke , Dr. Emmanuel M. ABSTRACT Emotion is a very important facet of human behaviour which affect on the way people interact in the society. In recent year many methods on human emotions recognition have been published such as recognizing emotion from facial expression and gestures, speech and by written text. This paper focuses on classification of emotion expressed by the online text, based on predefined list of emotion. The collection of dataset is the basic step, which is collected from the various sources like daily used sentences, user status from various social networking websites such as  facebook and twitter. Using this data set we target only on the keywords that show human emotions. The targeted keywords are extracted from the dataset and translated into the format which can be processed by the classifier to finally generate the Predicting model which is further compared by the test dataset to give the emotions in the input sentences or documents. Keywords— Affective Computing, Classification, Document Categorization, Emotion Detections. INTRODUCTION Recently much research is going on in emotion recognition domain. Recognition of emotions is very useful to human-machine communication. Many kinds of the communication system can react properly for the humans emotional actions by applying emotion recognition techniques on them. These systems include dialogue system, automatic answering system and robot. The recognition of emotion has been implemented in many kinds of media, such as image, speech, facial expressions, signal, textual data, and so on. Text is the most popular and main tool for the human to convey messages, communicate thoughts and express inclination. Textual data make it possible for people to exchange opinions, ideas, and emotions using text only. Therefore the research for recognizing from the textual data is valuable. Keyword-based approach to the proposed system since the keyword-based approach shows high recognizing accuracy for emotional keywords. Interaction between humans and computers has been increased with increase in development of information technology. Recognizing emotion in text from document or sentences is the first step in realizing this new advanced communication which includes communication of information such as how the writer/speaker feels about the fact or how they want the reader/listener to feel. Analyzing text, detecting emotions is useful for many purposes, which includes identifying what emotion a newspaper headline is trying to evoke, identifying users emotion from their statuses of different social networking sites, devising dialogue systems that respond appropriately to different emotional states of the user and identifying blogs that express specific emotions towards the topic of interest. List of emotions and words that are indicative of each emotion is likely to be useful in identifying emotions in text because, many times different emotions are expressed by different words. For example cry and glo omy are indicative of sadness, boiling and shout are indicative of anger, yummy and delightful indicate the emotion of joy. To capture emotion from text document we require the classification which aims at presume the emotion conveyed by the documents based on predefined lists of emotion, such as Joy, Anger, Fear, Disgust, Sad and Surprise. This emotion recognition approach is mainly focused on two main tasks. 1) The test data that is text document collected from any news articles, user statuses from different social networking sites etc. required for understanding the emotions evoked by words. This is because a different word arouses different emotions comprehended from our day to day experiences. For this purpose, need is to enhanced dictionary with emotion word from ISEAR, WorldNet Affect to improve in result. 2) Need for text normalization to handle negation, since the scope of words is larger in this scenario, the usage of words and their diverted form is large too. So these problems need to be solved properly. The next part of this paper is organised as follows: Section II discusses a survey of emotion detection from text, Section III describes different algorithms on different datasets for emotion recognition, Section IV briefly compares proposed work followed by experimental study with result in section V and Section V concludes the paper. THE SURVEY OF EMOTION DETECTION FROM TEXTS Definitions about emotion, its categories, and their influences have been an important research issue long before computers emerged, so that the emotional state of a person may be inferred under different situations. In its most common formulation, the emotion detection from text problem is reduced to finding the relations between specific input texts and the actual emotions that drives the author to type/write in such styles. Intuitively, finding the relations usually relies on specific surface texts that are included in the input texts, and other deeper inferences that will be formally discussed below. Once the relations can be determined, they can be generalized to predict others’ emotions from their articles, or even single sentences. At the first glance, it does not seem to involve so many difficulties. In real life, different people tend to use similar phrases (i.e. â€Å"Oh yes!†) to express similar feelings (i.e. joy) under similar circumstances (i.e. achieving a goal); even they native languages are different, the mapping of such phrases from each language may be obvious. More formally, the emotion detection from text problem can be formulated as follows: Let E be the set of all emotions, A be the set of all authors, and let T be the set of all possible representations of emotion-expressing texts. Let r be a function to reflect emotion e of author a from text t, i.e., r: A Ãâ€" T → E and the function r would be the answer to our problem. The central problem of emotion detection systems lies in that, though the definitions of E and T may be straightforward from the macroscopic view, the definitions of individual element, even subsets in both sets of E and T would be rather confusing. On one hand, for the set T, new elements may add in as the languages are constantly evolving. On the other hand, currently there are no standard classifications of â€Å"all human emotions† due to the complex nature of human minds, and any emotion classifications can only be seen as â€Å"labels† annotated afterwards for different purposes. As a result, before seeking the relation function r, all related research firstly define the classification system of emotion classifications, defining the number of emotions. Secondly, after finding the relation function r or equivalent mechanisms, they still need to be revised over time to adopt changes in the set T. In the following subsections, we will present a classification of emotion detection methods proposed in the literature, based on how detection are made. Although they can all be classified into content-based approaches from the point of view of information retrieval, their problem formulation differs from each other: 1. Keyword-based detection: Emotions are detected based on the related set(s) of keywords found in the input text; 2. Learning-based detection: Emotions are detected based on previous training result with respect to specific statistic learning methods; 3. Hybrid detection: Emotions are detected based on the combination of detected keyword, learned patterns, and other supplementary information; Besides these emotion detection methods that infer emotions at sentence level, there has been work done also on detection from online blogs or articles [1][2]. For example, though each sentence in a blog article may indicate different emotions, the article as a whole may tend to indicate specific ones, as the overall syntactic and semantic data could strengthen particular emotion(s). However, this paper focuses on detection methods with respect to single sentences, because this is the foundation of full text detection. A. KEYWORD-BASED METHODS Keyword-based methods are the most intuitive ways to detect textual emotions. To approximate the set T, since all the names of emotions (emotion labels) are also meaningful texts, these names themselves may serve as elements in both sets of E and T. Similarly, those words with the same meanings of the emotion labels can also indicate the same emotions. The keywords of emotion labels constitute the subset EL in set T, where EL also classifies all the elements in E. The set EL is constructed and utilized based on the assumption of keyword independence, and basically ignores the possibilities of using different types of keywords simultaneously to express complicated emotions. Keyword-based emotion detection serves as the starting point of textual emotion recognition. Once the set EL of emotion labels (and related words) is constructed, it can be used exhaustively to examine if a sentence contains any emotions. However, while detecting emotions based on related keywords is very straightforward and easy to use, the key to increase accuracy falls to two of the pre-processing methods, which are sentence parsing to extract keywords, and the construction of emotional keyword dictionary. Parsers utilized in emotion detection are almost ready-made software packages, whereas their corresponding theories may differ from dependency grammar to theta role assignments. On the other hand, constructing emotional keyword dictionary would be naval to other fields [3]. As this dictionary collects not only the keywords, but also the relations among them, this dictionary usually exists in the form of thesaurus, or even ontology, to contain relations more than similar and opposite ones. Semi-automatic construction of EL based on WorldNet-like dictionaries is proposed in [4] and [5]. As was observed in [6], keyword-based emotion detection methods have three limitations described below. 1) AMBIGUITY IN KEYWORD Though using emotion keywords is a straightforward way to detect associated emotions, the meanings of keywords could be multiple and vague. Except those words standing for emotion labels themselves, most words could change their meanings according to different usages and contexts. It is not feasible to include all possible combinations into the set EL. Moreover, even the minimum set of emotion labels (without all their synonyms) could have different emotions in some extreme cases such as ironic or cynical sentences. 2) INCAPABILITY OF RECOGNIZING SENTENCES WITHOUT KEYWORDS As Keyword-based approach is totally based on the set of emotion keywords, sentences without any keywords would imply like they don’t contain any emotions at all, which is obviously wrong. 3) LACK OF LINGUISTIC DATA Syntax structures and semantics also affect on expressed emotions. For example, â€Å"He laughed at me â€Å"and â€Å"I laughed at him† would suggest different emotions from the first person’s point of view. Therefore, ignoring linguistic information also create a problem to keyword-based methods. B. LEARNING-BASED METHODS Researchers using learning-based methods attempt to formulate the problem differently. The original problem that determining emotions from input texts has become how to classify the input texts into different emotions. Unlike keyword-based detection methods, learning-based methods try to detect emotions based on a previously trained classifier, which apply various theories of machine learning such as support vector machines [7] and conditional random fields [8], to determine which emotion category should the input text belongs. However, comparing the satisfactory results in multimodal emotion detection [9], the results of detection from texts drop considerably. The reasons are addressed below: 1) DIFFICULTIES IN DETERMINING EMOTION INDICATORS The first problem is, though learning-based methods can automatically determine the probabilities between features and emotions, learning-based methods still need keywords, but just in the form of features. The most intuitive features may be emoticons, which can be seen as author’s emotion annotations in the texts. The cascading problems would be the same as those in keyword-based methods. 2) OVER-SIMPLIFIED EMOTION CATEGORIES Nevertheless, lacking of efficient features other than emotion keywords, most learning-based methods can only classify sentences into two categories, which are positive and negative. Although the number of emotion labels depends on the emotion model applied, we would expect to refine more categories in practical systems. C. HYBRID METHODS Since keyword-based methods with thesaurus and naà ¯ve learning-based methods could not acquire satisfactory results, some systems use a hybrid approach by combining both or adding different components, which help to improve accuracy and refine the categories. The most significant hybrid system so far is the work of Wu, Chuang and Lin [6], which utilizes a rule-based approach to extract semantics related to specific emotions, and Chinese lexicon ontology to extract attributes. These semantics and attributes are then associated with emotions in the form of emotion association rules. As a result, these emotion association rules, replacing original emotion keywords, serve as the training features of their learning module based on separable mixture models. Their method outperforms previous approaches, but categories of emotions are still limited. D. SUMMARY AND CONCLUSIONS As described in this section, much research has been done over the past several years, utilizing linguistics, machine learning, information retrieval, and other theories to detect emotions. Their experiments show that, computers can distinguish emotions from texts like humans, although in a coarse way. However, all methods have certain limitations, as described in the previous subsections, and they lack context analysis to refine emotion categories with existing emotion models, where much work has been done to put them computationalized in the domain of believable agents. On the other hand, applications of affective computing would expect more refined results of emotion detection to further interact with users. Therefore, developing a more advanced architecture based on integrating current approaches and psychological theories would be in a pressing need. III. ALGORITHMS USED IN EMOTION RECOGNITION A brief summary of the various works for emotion recognition discussed in this paper are presented in Table1. Table 1: Results and feature-set comparison of algorithms IV.EMOTION RECOGNITION IN SOCIAL COMMUNICATION The block diagram of the emotion recognition system studied in this paper is depicted in Figure 1.It contains three main modules: Affective communication unit, Data Aggregator, Emotion Recognition Engine and recognized emotion class as an output. Figure 1 : Block diagram of emotion recognition system for Affective communication AFFECTIVE COMMUNICATION UNIT Affective Communication Unit is nothing but the users account in any social networking site (tweeter or facebook). This system take input from these two social networking sites. DATA AGGREGATOR Data Aggregator collects user tweets and status from tweeter and facebook. These tweets/status serve as an input to Emotion Recognition Engine. EMOTION RECOGNITION ENGINE Emotion Recognition Engine including Bayesian Network classifier categorizes incoming data into 3 types of emotions: happiness, sadness, and neutral, because this system mainly focuses on finding stress level of user. It is broken up into 2 major phase: Training Phase and Testing Phase. Training phase consist of five important parts: The Training Dataset, Keyword Extraction, Keyword conversion, Training Model and Predicting Model. Before it generate the predicting model or file, training phase get the training dataset from which it extracted the keyword from the emotion training date, and convert the keyword using keyword conversion into the format that can be processed by the classifier in the Training Model. Testing phase which is also called predicting phase consist of Testing dataset, Keyword extraction, Keyword conversion and predict model. The testing phase extract the Keyword from the given sentence, which was the input from the keyboard and then translate the keyword (word of natural language) using the Keyword conversion into the format that can be processed and then we compare it with a predicting file in predict module and finally gives the output as appropriate emotion expressed by the text. VI.CONCLUSION The proposed system is able to recognize the happy and sad state of a person from his tweets posted on tweeter from his mobile. The experimental results Shows that the we get better accuracy using Naive Bayes classifier than that of Support Vector Machine. VII. REFERENCES [1] 2. Tim M.H. Li, Michael Chau, Paul W.C. Wong, and Paul S.F. YipA Hybrid System for Online Detection of Emotional Distress PAISI 2012, LNCS 7299 Springer-Verlag Berlin Heidelberg 2012M, 73–80. [2] Abbasi, A., Chen, H., Thoms, S., Fu, T.: â€Å"Affect Analysis of Web Forums and Blogs Using Correlation Ensembles.† IEEE Transactions on Knowledge and Data Engineering (2008) ,1168–1180. [3] T. Wilson, J. Wiebe, and R. Hwa, â€Å"Just how mad are you? Finding strong and weak opinion clauses,† Proc. 21st Conference of the American Association for Artificial Intelligence Jul. 2007, 761-769. [4] D. B. Bracewell, â€Å"Semi-Automatic Creation of an Emotion Dictionary Using WordNet and its Evaluation,† Proc. IEEE conference on Cybernetics and Intelligent Systems, IEEE Press, Sep. 2008, 21-24. [5] J. Yang, D. B. Bracewell, F. Ren, and S. Kuroiwa, â€Å"The Creation of a Chinese Emotion Ontology Based on HowNet†, Engineering Letters, Feb. 2008,166-171. [6] C.-H. Wu, Z.-J. Chuang, and Y.-C. Lin, â€Å"Emotion Recognition from Text Using Semantic Labels and Separable Mixture Models,† ACM Transactions on Asian Language Information Processing Jun. 2006, 165-183. [7] Z. Teng, F. Ren, and S. Kuroiwa, â€Å"Recognition of Emotion with SVMs,† in Lecture Notes of Artificial Intelligence Eds.Springer, Berlin Heidelberg, 2006,701-710 . [8] C. Yang, K. H.-Y. Lin, and H.-H. Chen, â€Å"Emotion classification using web blog corpora,† Proc. IEEE/WIC/ACM International Conference on Web Intelligence. IEEE Computer Society, Nov. 2007, 275-278. [9] C. M. Lee, S. S. Narayanan, and R. Pieraccini, Combining Acoustic and Language Information for Emotion Recognition, Proc. 7th International Conference on Spoken Language Processing (ICSLP 02), 2002, 873-876. [10]http://www.affectivesciences.org/reserachmaterial [11] http://www.weka.net.nz/

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay An audit report is an evaluation done by an internal or an external independent professional auditor, regarding the financial status of a business entity. Auditor will express his/her opinion on whether the information on the financial status of a company is free of any misrepresentations or not in the audit report. This report is essential for all the users of financial statements such as individuals, companies or government because it provides guarantee on a companys financial statements since the users rely on audit report to make any decision. Audit report can be classified into two broad categories, unmodified audit report and modified audit report, which are then further classified as follows: In short, auditor can issue five different types of audit reports, which are standard unqualified, unqualified with explanatory paragraph or modified wording, qualified, adverse and disclaimer of opinion. Each types of these report is representing a different circumstance faced by the auditor during the audit process and the auditor will express different opinions in each report. Firstly, standard unqualified audit report, also known as clean opinion because the auditors opinion is not necessary to be qualified or modified. It is the best type of report that a company can receive and also the most common audit opinion. This report is issued when the auditor concludes that financial statements appear to be presented fairly and there are no any significant reservations or any material misstatements found within the financial statements presented. The standard unqualified audit report covers seven distinct parts: Report title Introductory paragraph Scope paragraph Opinion paragraph Name of auditor Auditors address Audit report date. Typically, the report title will consists the word independent to demonstrate that the audit report prepared is unbiased in all aspects. The introductory paragraph states the responsibilities and roles of management and the auditor and it is the first paragraph of the report; the scope paragraph is a factual statement regarding the action of the auditor in audit process; the opinion paragraph indicates the conclusion made by the auditor based on the audit result obtained and it is the last paragraph of the report. The name will identify the audit firm and the address show the location of the audit firm. The date will show when the audit process is completed. For an auditor to issue a standard unqualified audit report, there are five specific conditions required to be met: The financial statements must comprise all statements. (Statement of Cash Flow, Income Statement Balance Sheet) The engagement is following the International Standards of Auditing (ISAs) in all respects. Adequate evidences have been gathered to conclude that the three standards of fieldwork have been met. The approved accounting standards, which is the Financial Reporting Standards (FRS) and the Company Act, 1965 in Malaysia are used to prepare the financial statements and the financial statements includes proper and sufficient disclosure of all relevant material matters. The financial report is under the condition that is not requiring any additional explanation or any modification. For example, if the companys financial report had met these five circumstances, the opinion paragraph will contain the phrases: In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to warrant the financial statements give a true and fair view of the companys financial status. If any of the five conditions mentioned above are not met, the auditor cannot issue a standard unqualified report. Hence, auditor is necessary to issue other types of audit report. On some occasions, a business can receive an unqualified audit report on its financial statements, but it is not a standard unqualified audit report. It can be classified as unqualified audit report with explanatory paragraph or modified wording. This report met the criteria of satisfactory audit and the financial statements are presented in a true and fair view basis. However, the auditor believes that it is necessary to provide additional information or to modify in the wording of the standard unqualified report. In order to ensure the issuance appropriate unqualified report with an explanatory paragraph or modified wording, it depends on five circumstances: Application of approved accounting standards is lacking of consistency. There is significant doubt about going concern. Auditor agrees with a deviation from the promulgated accounting principles. There is specific matters about the financial statements need to be emphasized. Other auditors are involved in the reports. The first four circumstances mentioned above require the addition of an explanatory paragraph in the reports. Thus, the auditor has to issue an unqualified audit report with explanatory paragraph. For example, when the auditor found that the company does not have the ability to pay its debts when it is due (Going concern). For instance, auditor issues an unqualified audit report with explanatory paragraph which explain that there will be a misleading if the company continues to stick to the promulgated accounting principles (Deviation). Furthermore, the introductory paragraph, scope paragraph and opinion paragraph are remains without any modification while a separate explanatory paragraph is added after the opinion paragraph. The explanatory paragraph will begin with the phrases: Without qualifying our opinion, we draw attention toà ¢Ã¢â€š ¬Ã‚ ¦ (Alvin et al., 2008, p.58) In contrast, an unqualified audit report with modified wording will be used only when the audit report involving the use of other auditors. In this case, the report consists of three modified paragraph. For instance, an unqualified audit report with modified wording is issued when auditor wants to make reference in audit report or to qualify the opinion. (Other auditors are involved) Due to some reasons, there are three circumstances that are inappropriate for an auditor to issue an unqualified report. The three conditions that required a departure from an unqualified audit reports are: Scope limitation Departure from approved accounting standards Lack of independence of the auditor Scope limitation exists when the auditors seemed unable to gather adequate evidence to make a conclusion on whether the financial statements are stated in line with the approved accounting standards. Departure from approved accounting standards arises in situation where the presented financial statements are not in conformity with the approved accounting standards. Lack of independence of the auditor means there is a non-independent relationship under the code of ethic between auditor and auditee or there is material conflict of interest occur between this both parties. When these three conditions exist and is material, the auditor is required to issue a report other than the unqualified report, which are qualified opinion, adverse opinion and disclaimer of opinion. A qualified report is issued when the auditor encountered any of these two situations, scope of audit is restricted or single deviation from approved accounting standards, but the financial statements presented are free of any misstatements. Typically, the writing of a qualified opinion is very similar to an unqualified opinion, but it includes an explanatory paragraph that is clearly explains the reasons for the qualified audit report before opinion paragraph but after scope paragraph. Moreover, the term except for must be used only when an auditor issue a qualified report. This will indicate that the auditor is satisfied that the overall financial statements are stated fairly except for certain aspect of them. The introductory paragraph is similar to the unqualified opinion whereas a slight modification is done in the scope and the opinion paragraphs. For example, in scope paragraph to inform the user about the exception of this qualification, the auditor performs the rest of the a udit without qualifications by stating: Except as discussed in the following paragraph, we conducted our audit (Auditors report, 2012) whereas in opinion paragraph, the auditor should states: In our opinion, except forà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to remind the user regarding the expressed qualification is explicitly excluded from auditors opinion. In addition, a qualified report can be in the form of a qualification of both the scope and the opinion or of the opinion alone. Auditor may issue a scope and opinion qualification when he/she could not accumulate sufficient data required by the approved accounting standards. This may due to the clients restriction or the auditor had encountered some circumstance that prevents him/her to conduct a complete audit. Examples of this include an auditor not being able to observe and test a companys inventory of goods. If the auditor audited the rest of the financial statements and is reasonably sure that they conform with GAAP, then the auditor simply states that the financial statements are fairly presented, with the exception of the inventory which could not be audited. (Auditors report, 2012) In this case, a standard wording for introductory paragraph will be used and the scope paragraph will be edited to make user aware of the qualification and the opinion paragraph is to be modified. On the other hand, a qualification of the opinion alone is issued when specific records are missing or some parts of the financial statements are not followed with the approved accounting standards. Examples of this include a company dedicated to a retail business that did not correctly calculate the depreciation expense of its building. Even if this expense is considered material, since the rest of the financial statements do conform with GAAP, then the auditor qualifies the opinion by describing the depreciation misstatement in the report and continues to issue a clean opinion on the rest of the financial statements. (Auditors report, 2012) In this situation, auditor use standard wording for introductory and scope paragraph, then add an additional paragraph to explain the companys deviation from the approved accounting standards and add in certain phrases in the opinion paragraph. Adverse opinion is the worst type of audit report that a company received and it is considered the opposite of an unqualified opinion. Auditor will issue this type of report when it is believes that the financial reports presented are differ from the approved accounting standards. In addition, auditor had concluded that misstatement and misleading are both material and pervasive to the financial statements, this means the information contained have been falsified or are in other ways erroneous. For instance, the failure of a company to issue the consolidation of all its operations or a material account such as revenue account is not recorded properly. The wording of the adverse report is exactly the same as with the qualified report. Auditor will modify the scope paragraph accordingly and add another paragraph after scope paragraph, but before opinion paragraph to discuss the reason why it is an adverse opinion. The opinion paragraph involves the most significant change with the qualified report, where it is stating the facts that the financial statements are not conformity with the approved accounting standards. For example, the opinion paragraph will contain the phrases: In our opinion, because of the situations mentioned above (in the explanatory paragraph), the financial statements referred to in the first paragraph do not present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to reveals that the financial reports are unreliable, inaccurate and do not present a fair view of the companys financial status or results of operations and cash flows. It is an indication of fraud. An adverse opinion can arise only when the auditor has knowledge, after an adequate investigation, of the absence of conformity. (Alvin et al., 2008, p.60) When receiving an adverse report, the auditee is requested to do correction in its financial statements and send it to re-audit to obtain another audit report. Otherwise, the investors, lenders, governments and other users will generally not accept it. Lastly, a disclaimer of opinion, generally referred to simply as a disclaimer, is a special type of audit report. In certain situation, due to various reasons, an auditor could not perform their work. He/She tried to audit the company but unable to obtain sufficient amount of audit evidence, thus he/she refuses to express an opinion on the companys financial status. Since the auditor could not complete an accurate audit report, he/she will issue a disclaimer of opinion. A disclaimer opinion is differs from the adverse opinion. It is only issued when the auditor is lacking of the knowledge regarding the companys financial statements while adverse opinion is issued when the auditor has the knowledge that the financial records provided has been misrepresented. A disclaimer of opinion is appropriate in the following circumstances: lack of independence (SAS 26); scope limitations (inability to obtain sufficient competent evidential matter) (SAS 58); when the auditor concludes that there i s substantial doubt about the entitys ability to survive (going-concern) (SAS 59); and matters involving uncertainties (SAS 79). (Davis, Robert R., 2004, para. 2) For example, the client intentionally hides or refuses to present sufficient appropriate information and evidence to the auditor in significant areas of the financial statements. (Scope limitation) For instance, the company has faced going concern problem which means that the company may not be able to continue operating in the near future. (Substantial doubt about the entitys ability to survive) Additionally, a disclaimer opinion is also distinguished from the other types of audit reports. This is because it only provides little information concerning the audit itself and consists of an additional paragraph that explaining the reasons for the issuance of disclaimer report. In this report, all the paragraphs are under extensively modification and with the exclusion of the entire scope paragraph since the auditor could not adequately perform the audit. The first phrase in the introductory paragraph will be changed to We were engaged to audità ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) instead of We have auditedà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) in order to let the users aware of the audit is not completed. Since the audit was not completed and opinion cannot be expressed, the auditor disagrees to take any responsibility by omitting the last sentence in this paragraph, that is: Our responsibility is to express an opinion on these financial statements based on our audit. (Audito rs report, 2012) Just like the qualified and adverse opinions, auditor must discuss the conditions for the disclaimer in explanatory paragraph. Lastly, the opinion paragraph is completely adjusted to Because of the significance of the matters discussed in the preceding paragraphs, the scope of our work was not sufficient to enable us to express, and we do not express, an opinion of the financial statements referred to in the first paragraph. (Auditors report, 2012) in order to let users know that the auditor cannot form and express an opinion on the companys financial status due to the conditions stated in the explanatory paragraph.

Pursuit of Happiness in Bridget Carpenter’s Up Essay -- Analysis, Econ

In the few scenes of Up the audience is introduced to Walter’s obsession with his inventions which would lead to him becoming increasingly frustrated. Notwithstanding that his ambitions would be reduced due to the realty issues he faces. As the play continues, the audience is then introduced to Petit, who re-installs happiness into Walter’s life through conversations which embody work which they are most passionate about. Petit’s conservations would in turn make Walter feel determined and free again to do his inventions. In Relational Goods, Sociability, and Happiness authors Leonardo Becchetti, Alessandra Pelloni, and Fiammetta Rossetti state that â€Å"relational goods turn out to have significant and positive effects on self-declared life satisfaction† (344). By relational goods one can claim that the affective or expressive, non-instrumental, side of interpersonal relationships. In Happiness: a Revolution in Economics author Bruno S. Frey claims that individuals derive utility from being self-employed because it gives them a higher measure of self-determination and freedom. From reading those to theories, we can claim that Petit and Walter’s relationship as a related good and it stimulates Walter self determination to invest in his inventions, which satisfies him in his life work. If people invested in relational goods then it will stimulate their companionship, emotional support, and social approval. In Relational Goods, Sociability, and Happiness Becchetti, Pelloni, and Rossetti claim that â€Å"the impact on life satisfaction of a wider set of non-instrumental social activities from volunteering, to spending time with friends, attending social gatherings and cultural and sports events† (344). However, Becchetti Pelloni, and Ross... ...urself down. Be free!† (Carpenter 10). A person does not have to assume that being self-employed is the only option to be exultant in life. One can say that the moral arguments of Frey, Becchetti, Pelloni, and Rossetti are that human civilization should invest pursuing their ambitions. They urge that money or the total amount of income a person makes should not be a factor on happiness. Civilization would be a more contented organization if we are self-determined to find true satisfaction in life. Works Cited Becchetti, Leonardo, Alessandra Pelloni, and Fiammetta Rossetti. "Relational Goods, Sociability, And Happiness." Kyklos 61.3 (2008): 343-363. Academic Search Complete. Web. 10 Dec. 2011. Carpenter, Bridget. Up. New York: Samuel French, 2009. Print Frey, Bruno S. Happiness: A Revolution in Economics. Cambridge, Mass: MIT Press, 2008. Print.

Comparing Seamus Heaney Poems Follower, Mid-term Break, and Digging Ess

In this essay I will be comparing three Seamus Heaney poems we looked at in class these are called, â€Å"Follower†, â€Å"Mid-term Break† and, â€Å"Digging†. There are differences as well as similarities, the similarities include: they are all poems about and set in Seamus’ childhood memories In addition, all the poems more or less use some of the same poetic devices and techniques like: onomatopoeia and some of the same characters appear in all three poems such as like: Seamus (himself obviously) and his father. The differences include the fact, â€Å"Mid-term break† which is more emotional in my personal opinion. And is about a completely different situation then, â€Å"Follower† and, â€Å"Digging†, which are set on the farm Seamus lives on and is about him watching his father while he works on the farm and how Seamus feels about him. While the overall situation in, â€Å"Mid-term break,† is that Seamus’ four-year-old brother has died. He is taken out of the Collage, â€Å"Sickbay† or first aid room where he is waiting to be taken to his little brothers funeral by his next door neighbours they are picking him up for two possible reasons: A) There is no mention of Seamus’ family having a car. B) Even if Seamus’ family had a car the farther would not be fit to drive because Seamus sees his dad on the Porch crying because of his lost of a son if he was to drive he would be thinking about his son instead of the road ahead and behind him and might end up being buried with his son and the last thing the family needs is another death but more accurately it is the last thing the wife needs because she would have lost not just her four year old son but also her husband as well, leaving her with only Seamus and herself. The first Seamus Heaney poem I... ...hing is different and that includes pieces of literacy work any type of literacy work, from letters to novels any two or three types of literacy work are not the same even if they are all poems or all letters they are all different (unless you copy it word for word) a there are accidental similarities and similarities that have been created on purpose. In conclusion, I have found many things. Like the different topics need different structures and rhyming schemes to enforce their point. I noticed also that different techniques and devices he used help me visualise in my mind what he describes in his poems and how he saw things in his life. Comparing his work has helped me understand other poems too. Personally, I found Seamus Heaney’s poems interesting as they gave a child’s perspective of his life and the events coinciding with it. Not many poems do this.

Love Me If You Dare †Movie Analysis Essay

Love Me If You Dare is a French love-story film that released in 2001. It doesn’t have the typical arragement of plot that is commonly used in Hollywod cinema, so this film is categorized as Non-Classical Narative Structured film. The narrative structure itself is engaged with the content of a story and the form used to tell the story. In order to analyze the narrative structure of Love Me If You Dare, here we are going to discuss more about â€Å"what†, â€Å"where†, â€Å"who† and â€Å"how† the story is. 1. Where is the story set? The story takes setting in France. It is not only the language used in this film that can be apply as a reason to prove, but also many French words that explicitly appear on the scenes. Such as ‘capus’ that printed on the body of school-bus, and ‘M.Le Directeur’ that hangs on the door of principal’s room. 2. What event begins the story? The story begins by depicting a block of cement whose a can of merry-go-round is planted on the top of it, then the voice of narrator starts playing to explain about the story behind that game. 3. Who are the main characters? The main characters are Jullien Janvier, a guy whose Mom has a serious illness and really adored to play ‘game-or-dare’ with his merry-go-round can; and Sophie Kowalsky, a naughty girl that always enjoys to play ‘game-or-dare’ with Jullien through years. 4. What conflict do they face? The conflict begins when both of Jullien and Sophie grow older and they have been realized by people around them that time has changed; it is not a time to do such a childish game anymore. Jullien has to pass an exam, Sophie too. The last time they see each other, Sophie forces Jullien to admit that the feeling they have is not only game, but Jullien refuses his own feeling. However, Jullien’s life after that goes much easier than Sophie’s. He becomes a success youg executive (proven by his vehicle and suits), while Sophie becomes a waitress in a cafe, and also has to deal with many junk guys. They finally meet again for over four years promise not to see each other. Jullien comes with the gesture of proposing Sophie, but actually what he’s done is asking Sophie’s permission to marry another woman. That’s when the story begins more complicated. 5. What happens to the character as they face conflict? Jullien fails to marry with the woman he choose because Sophie comes and messes it up. Jullien is angry, then he tries to kill Sophie by asking her to stand in the middle of railway. Sophie can survive herself and she’s angry to Jullien in return. They agree not to see each other again in ten years. 6. Who wins the conflict? In a particular time when Jullien and Sophie decide to separate, each of them tries to have their own life. But when the ten years has come to an end, they prepare themselve to see each other. From this scene, the audience can infer that none of them are win or lose the conflict. Because it reaveals that they actually miss, and still need each other. 7. What reward do they achieve? After getting unite and admitting that actually they made for each other, they decide to live togeteher forever by sinking theirself into flan mud of cement, so that they will be statued forever. 8. How is the major conflict in the story set up? Stressing how important the game for Jullien and Sophie ïÆ'   showing that much things is need to be thought seriously by the goes of the time ïÆ'   Jullien’s dad refusal towards Sophie ïÆ'   major conflict begins. 9. How are the main character introduced? Jullien as the first speaker and narrator ïÆ'   introduces who are around him 10. How is the story moved along so that the characters must inevitably face the film’s central conflict? Condition forces them to separate ïÆ'   Jullien changes in the first meeting after four years ïÆ'   Sophie tries to make Jullien be her again ïÆ'   fails ïÆ'   Jullien hates her ïÆ'   Jullien tries to kill her ïÆ'   they hate each other. 11. How is the dramatic confrontation set up as the film draws to its close? Jullien and Shophie hate each other ïÆ'   emptyness while they are apart ïÆ'   problems with their ow wife/husband appear 12. How does the film resolve most of the major conflicts set up at the outset? They prepare a meeting after ten years ïÆ'   Sophie traps Jullien ïÆ'   thing beyond their control happens ïÆ'   Jullien traps Sophie back ïÆ'   they reveal and admit their feeling.

Foreign Language Instruction Should Begin in Kindergarten Essay

           A foreign language is a language spoken in another country and is indigenous to that country. In many nations around the word there has been interest to initiate foreign language in Kindergarten before the kids joins primary school (Hawkings,1996).From the past experiences, there has always been frequently asked question whether the foreign language should start to be taught in the kindergarten, the level at which the kids are five to six years of age .This from concern that that foreign class is most boring ,the kids don’t posses good conversation skills, vocabulary needed is to learn the nuances of a foreign language and that the language requires higher comprehension which is difficult for the kids at this stage . Since there is need to teach the foreign language for we need help and social interaction from other nations and for other benefits from international relation, the question cannot be assumed. I strongly agree it should start at this level for f our major reasons, first, their brain at this level has a greater capacity to absorb information, second, the world is getting more diverse and there is need for children to interact from different ethnicities, third, for education advancement, and lastly, its one factor for the professional and intellectual development.             According to satchwell, (2004) the children at this stage learn more quickly as compared to the older children. At the stage they are able to grasp new and basic information fast as compared to children in other levels especially high school who struggle much to grasp the structure of any new language. A good explanation to the fact is computer, which when used at first time runs very fast but slows down gradually with time. The kids are also so much susceptible to new information and develop interest to know more about it. This is same case when taught foreign language .They will became more curious about outer world culture and habits differing from them .It’s interesting to hear them go home and tell their parents what new they have learnt and consequently this increases their level of comprehension             On intellectual degree and professional scale, recent studies done, learning a new language can helps children develop their intelligence. This is because the process of reading, listening, writing and speaking abroad languages helps kids naturally develop the ability of coding and decoding process. Consequently, there is more links between neurons which are determining aspect of intelligence. Furthermore, in early ages, kids mind is like sponge which gets vocabulary quicker and more simply, naturally than that of older children. Therefore, when kids are taught foreign languages at earlier stages, they understand it deeper; learn faster, and the better they became (chambers, 2000)             On the other hand, on professional scale, studying foreign languages in kindergarten, kids are more probably to â€Å"leg up† over further in the profession market. This from fact that the world is also becoming so much diverse and the foreign language taught at this stage will enable the children to access the same opportunities with those that are of other countries or rather we can precisely say, the more young wait for the higher level the more they shall wait or even lack access to these opportunities. The benefit they gain is not just about their understanding concerning the foreign language, but latter in their studies also about the way of living of the nations speaking those languages. Clearly, the exact for bilingual, multilingual professional is advancing higher and higher for the reason of the expansion of globalization (Gil and alabau, 2006).               For academic advancements, young kids studying foreign language usually have good attention skills to select and maintain focus as compared to other children in older stage who only understands one language; they also develop proficiency in the level of language in reading, writing and speaking. Indeed according to the research done by Cornell Language Acquisition La (1962) it shows that elementary school starters are 70 per cent more likely to reach an intermediate level of communication; therefore exposure to secondary language in early ages plays important key role in academic success.             As if not sufficient argument to convince the opponents,Nitowski gives us the experience where she says that since she opened school in Danbury and started training that incorporated Foreign language in her Helena Nitowski kindergarten ,for the past fifteen years, it has proved to be integral component in producing productive member to the global society,. From Nitowski, Katz is so much exited that she even says, â€Å"To young children, instructing on foreign language is like wiring the brain in different ways.† The work of Nitowski never ended there, for latest seven years all the kids in Danbury have to attend fifth-grade (western Connecticut Academy) to study world culture and their language where they are basically taught in Spanish (Nikolov,M, 2009).                According to Ellis and Mark (2005), some children do not make connection between the two languages due to lack of awareness and understanding of them. They argue that, Foreign languages taught in Kindergarten do not stick to the children for more than a year. According to Mark, many people do not remember any foreign language words they learnt. He states, â€Å"Kindergarteners learn the same phrases, yet they do not remember.† That shows that they cannot retain as much information as my opponent states. â€Å"He goes ahead by saying that currently, elementary schools teach a different language every year and this does not help the children. Moreover, they become increasing confused with each coming year of elementary schools. I would like to strongly oppose the idea for, it’s all about which level to initiate and once started in Kindergarten, it should be continuous to the other levels.               From above arguments, these instructions in Kindergarten are much important for any nation. Though there has aroused concern from the current research done by National defense education (2003), More money has been used in schools to purchase equipments, materials, and other items. All this have been used to implement the instructional of foreign languages in Kindergarten, the major problem that exists is in determining which foreign language should be taught, for example, in New Orleans, French language is more of important to students.               To conclusion, the profession development, intellectual development and higher comprehensive power in kids should motivate the educators as well as the entire nations in educating kid’s foreign language in their early ages. Though implementing this at the stage when they are beginning to learn the very first instruction in life may look sensitive. Still, training foreign languages to kids in kindergarten is awarding. References Nikolov, M. (2009).  Early learning of modern foreign languages: Processes and outcomes. Bristol: Multilingual Matters. Issues in Bilingual Education. (2001). S.l: Branden Pub MunÃŒÆ'oz, C. (2006).  Age and the rate of foreign language learning. Clevedon: Multilingual Matters. Watzke, J. L. (2003).  Lasting change in foreign language education: A historical case for change in national policy. Westport, Conn: Praeger Source document