Linguistic questions Essay Example | Topics and Well Written Essays - 750 words

Linguistic questions - Essay Example However, many researchers suggest that when the issue involves non-native speakers, the matter of teaching Standard English (British or American) becomes controversial. With non-native speakers, it is not good to confuse them with phrases like â€Å"Did you take† or â€Å"Have you taken†, so a mix of both standards is commonly used among them. This mix will be called the international English which will be spoken by the non-native speakers. This makes English not a foreign language but an international language where no standard is being followed when the aim of the student is to learn it for instrumental purpose and not to belong to a specific culture. Hence, although it is important to make the students familiar with Standard English because numerous research and publications are written using this dialect, however it is also important not to bound the non-native speakers to learn a specific standard so that they have an open learning horizon in front of them. According to Lenneberg’s Critical Period Hypothesis, an individual’s capability to learn a second language and gain the exact native accent diminishes after a certain age or time period (Moore, 1999). A child after birth and before entering into puberty has marked performance in learning the second language as compared to post-pubescent children or adults. However, the observations related to Genie’s linguistic development, it becomes quite evident that language acquisition can still occur after the critical period has passed. When Genie, the 13.5 year old adolescent who was kept within the confinement of a room until her discovery, was exposed and put under supervision of Susan Curtiss, linguistic development was observed in Genie which proved Lenneberg’s Critical Period Hypothesis as wrong. When for the first eleven months Genie did not respond to the researchers, they thought that she would never be able to learn language because

Managerial Accounting Assignment Example | Topics and Well Written Essays - 1250 words

Managerial Accounting - Assignment Example The net operating income in 2014 by Variable Costing Method is higher than that found by Absorption Costing Method because the inventory decreased in 2014. In any case when inventory increases, by Absorption Costing Method, the net operating income will be higher than that found using Variable Costing Method (Ray, 2014). 4. In 2013, the Net Operating Income (NOI) using Absorption Costing is 3335 dollars higher than the value got using Variable Costing method. The difference results from the fixed manufacturing overhead that is added to the ending inventory under Absorption Costing method. A part of fixed manufacturing overhead is absorbed by the ending inventory hence cuts down the burden of the current period. That is, a part of fixed cost of the present period is taken to the next period. As claimed by MM to having used the Variable Costing Method to arrive at the price that results into a profit of $5 (105-100) per Bike since the production cost of a Bike is $100 by Variable costing Method. Variable Costing method (VCM)is preferable for internal decision making such as pricing. This is because VCM provides managers with relevant information necessary for preparing contribution margin income statement. This leads to more effective CVP analysis, Cost Volume Price analysis (Jacqueline, 2012). VCM separates Fixed and variable costs thus managers are able to determine contribution margin ratios and points such as target profit points and break-even points and even carry out sensitivity analysis. On the other hand Absorption Costing Method (ACM) is recommended for reporting profit stakeholders. This is because financials statement prepared by the ACM conforms to the GAAP; thus auditors accept the statements. Additionally, ACM assigns fixed cost to units of products hence this allows stakeholders to match costs to revenues(Jacqueline,