Monday, January 27, 2020

Review Of The Ielts Speaking Task English Language Essay

Review Of The Ielts Speaking Task English Language Essay Currently, the most popular language assessment such as Cambridge certificate exam, IELTS (The International English Language Testing System), TOEFL (The Test of English as a Foreign Language ) and GRE (Graduate Record Examination ) are widely considered as a reliable means of assessing the language ability of test takers who need to study, work or immigrate where English is the language of communication. Take the IELTS exam for example, it is not only for the people who are ready to enter the university of instruction in English as the leading national education system designed for language testing, but also for testing English level of people who prepare to settle this countries. IELTS is one of the most widely used in various countries like study abroad: the United Kingdom, Australia, Canada, the United States, etc; Immigration: Australia, New Zealand and Canada. It is widely used large-scale ESL tests and played a pivotal role for peoples lives such as use for making critical dec isions about the candidates for their admission to university or immigration to foreign countries and so forth (Uysal, n.d.). It is owned by three partners which are the University of Cambridge ESOL Examinations, the British Council and IDP, Education Australia (Cambridge University, 2007). This language test involves four aspects: listening, speaking, reading and writing which can detection the test takers English proficiency as the applicants certification compliance. As for the test takers, the IELTS preparation course is to improve the process of English, most of Chinese people have the weak link are writing and speaking. Speaking is the very basic and more difficult skill to access. If the test takers want to grasp this skill, they should take more time and energy to accumulate in daily life. As a result, this report aims to analysis the IELTS speaking test, notice the assessment of speaking, and evaluate the limitation of the speaking test. There are some advantages of IELTS exam built on the history of English language testing and assessment over this several years. It established a good reputation, its rating is impartiality and credibility, and is widely used in language testing institutions in many countries. According to IELTS Organization website, IELTS test takers and the organizations are depend on the IELTS test results benefit from IELTS continuing investment in quality assurance, to make sure the test remains orderly and relevant ( IELTS Organization, n.d.). At the beginning, the English Language Testing Service (ELTS) made the first test appearance in 1980 when it substituted for the English Proficiency Test Battery (EPTB), a traditional largely multiple choice test battery which had been used by the British Council in its students from overseas recruitment and employment since the mid 1960s for the objective of international applicants to universities and colleges in the UK (IELTS Organization, n.d ) This n ew model test use an innovative format which can influence the changes in language learning and development of language testing and assessment. IELTS is traditional as a pencil and paper test, it different from TOEFL which is as a computer-based test, and the IELTS speaking test is used one to one interview method to assess. It focuses on the communication from the test takers and through their performance to assess them in academic contexts and the fluency of language use. According to the official data, during the 1980s the test numbers were quite low (4000 in 1981 rising to 10,000 by 1985), it obviously shows that there were difficulties with the administration of the test which relates to the test items and time taken to complete the test (IELTS Organization, n.d ). From 1989 IELTS test candidates took two non-sepcialised models, listening and speaking, and two specialized model which are reading and writing. The non-specialised models are focus on test general English and the s pecialised models are used to test language skills in particular areas. Further modifications to the IELTS test were implemented in April 1995 with keeping with the commitment of the Partners to development in applying linguistic, teaching practice and measurement. There are three aspects of change: the original models are replaced by an academic reading module and an academic writing module; the difference in terms of the context and content between the Academic and General Training Modules; to ensure fairness relating to the test takers during the test (IELTS Organization, n.d). Discussion: The IELTS speaking test: General background information IELTS is different from TOEFL test, and its candidates faced questions not already recorded good specifications, but to directly face to the examiners which belongs to one on one interview and take between 11 and 15 minutes.. This is why the IELTS is more and more recognized by many people. IELTS consist of two major types which according to whether a candidate takes the academic or General Training version of the test. This speaking module assesses whether candidates can communicate effectively in English speaking. IELTS oral test is a system with a pattern, and the scoring with fairness and credibility. This module is divided three parts: part 1 is introduction and interview which the examiner introduces him/herself and confirms candidates identity, and the examiner interviews the test takers using oral questions selected from familiar topic frames with 4 5 minutes, the examiners will ask some basic questions to alleviate the tense mood of candidates; part 2 is individual long tur n in 3 4 minutes, including 1 min preparation time. This part is about examiner asks test takers to speak for 1 2 minutes on a particular topic based on written input in the form of general instruction and content prompts (Cambridge University, 2007). This stage is often more difficult to grasp for many candidates, and examiner invites candidates to participate in discussion of a more abstract concept such as issues and topic based on the oral questions thematically linked to part two. This part will last 4 5 minutes. The whole oral test tends to daily life, and more colloquial. In the IELTS speaking section, the examiner is also a commentary by the four analytical subscales at the nine bands: fluency and coherence; lexical resource; grammatical rang and accuracy; pronunciation (Cambridge University, 2007). These four criteria are equally weight. IELTS speaking test is the weak link to many test takers, and a considerable number of test takers is difficult to obtain high score. The test takers need to look at the IELTS speaking module score standards to overcome this difficulty at the beginning. The examiner has a set of criteria by which he or she assesses the test takers communication skills in these three parts. However, in the examination process, candidates manners and other personal factors will influence on the examiner score, this is not be ignored. 2.2 Reliability issues IELTS test is significant not only for study and immigration, currently more and more foreign enterprises are recognized by foreign companies as an objective, fully reflect the standard of English level for the candidates, especially in China. These IELTS test takers with this certificate apply for the job opportunity, especially for foreign commonwealth countries, they often have a greater competitive advantage. In recent years, as authorized IELTS score of countries and institutions increased, there are many people are concerned about this test. All the colleges and universities in commonwealth countries accredited IELTS score, and this test also recognized as the only English test in Australia. There are more people interested in rater reliability, this is because rater reliability is not possible to achieve as there is great variation even when standardization procedures to improve reliability have been undertaken. The second generalization from the discussion was that participan ts were in effect talking about that standardization procedures to make raters more reliable were stricter generally'(Langley, n.d.). Uysal (n.d.) points out IELTS test claims that the use of analytic scales is helpful for higher reliability as impressionistic rating and norm referencing are discouraged, and greater discrimination across bands is achieved. In the second place, raters tented to adhere to the assessment scale step by step, beginning with task achievement then moving on to the next criterion. It is understood that, scoring rules is to facilitate foreign institutions, embassies, and other employers have received IELTS students, staff test the effectiveness of the organization have a more intuitive understanding, so that they can recognize the scientific nature of the IELTS test and the reliability of the test result. The publication score of standard rules is also significant for the test takers, they can use the benefits of this rules. The test takers can be targeted for information through the detailed score standard, and the rating published rules in favor of analysis the scores for the test takers, and reduce the errors. At the same time, the strict processes used to produce the test materials ensure that every version of the test is of a comparable level of difficulty, so that they can ensure the fairness for the candidates and the results of the test takers are consistent wherever and whenever they take the test (IELTS Organization, n.d.). During the speaking test, t he main task type is interaction of test takers with examiner, in the first part, the candidates talk to the examiner like free conversation, it is easy to help the candidates to access to main topic. According to the view of Luoma (2004), he considers that speaking skills can be grouped for three points: routine skills which involving interaction with the examiner and get the useful information; improvisation skills contain negotiation of meaning and management of interaction; the last is microlinguistic elements, which is belongs to phonology, grammar and lexis. These are main aspects for examiners to test the English level for the test takers. The aim of the test and practical circumstances in which it will be settled set the general guidelines. However the most important point when designing tasks is the construct-related information that the scores must deliver, or the score users need to know about the examinees speaking skill (Luoma, 2004). validity issues During the IELTS speaking test, there are many different dimensions to validity. Cohen (1994) maintains that validity is generally considered the most significant aspect of assessment. In its simplest definition, validity refers to whether the assessment instrument actually measures what it purports to measure.Tests are validated by systematically collecting the data to support the correct form and intend to use of the assessment. And the assessment should be used to classify English language proficiency during the test. In the construct validity which is refers to the extent to the scores from the assessment instrument, it can measure the ability of the test takers in English (study guide, 2006). IELTS results are reported on a nine band scale, this score for all language ability which is fair for each test takers. The examiners based on the performance to judge the language ability. In the consequential validity, it relates to the social impact of the test (study guide, 2006). It h as positive effect for the society. IELTS test is increasingly accepted by academic institutions in European where English is used for study, immigration and employment. At last, the most important is face validity which refers to whether the test is acceptable to the candidates and other stakeholder like university admissions officers (study guide, 2006). And during the whole oral test, face validity will influence the performance of attitudes towards to the test for the test takers and also impact on the results of the test. The IELTS speaking task is to assess the test takers oral language skills, there is a range of topics is covered from common daily life such as family, lifestyle, transport, etc, and there are some challenging topics like technology, education, society and some of science knowledge involving weather, pollution, environment and so forth. During the process of test, the examiners will record the conversation with the test takers and get the feedback from the can didates as soon as possible and then give the evaluation correctly. During these several decades, the assessment of IELTS test become more perfect, through the collection of evidence made by candidates, and due to the development of the society, this test will change with the English standard of the whole world. 2.4 limitations IELTS test is as the point of internationalization to start, which contains western culture, geography, history and customs of other knowledge to the majority in Australia and the United Kingdom. It applies the traditional written and oral method to have the exam, which can express the content for people, but it also has a lot of its own shortages in the examination, such as the examiners subjective meaning of the test and some man-made factors. Firstly, IELTS speaking test does not change in recent years. IELTS exam in reading, writing and listening comprehension made some changes, but the oral part has not change, many test takers mentions that the oral test are not new, the topics are old-fashioned, and there are many books are for the IELTS exam to help the candidates to get high marks. There is more common situation that during the oral test, the test takers talk about the content basically similar for the same topic, it is so boring for the examiners. As the reason of the old questions, many candidates in the exam preparation should be collected more formal questions before, therefore, IELTS speaking does not only detect language ability of students, but also inspect the preparation before the work is complete. They also noted that preparing the answer to be informative and simple on the structure, not answer too complex and lengthy. Sometimes some candidates do not even play out their true level of English. Secondly, during the IELTS speaking test, it is obviously exit the differences in the thinking of western culture. Some IELTS speaking assessors have too much to do and they are not reliable. According to the study guide, it maintains that methods for designing a rating scale may be intuitive or empirical. Intuitive methods use expert judgment about what to include in the scale, and these scales are often based on existing rating scales, or a need analysis and use a native speaker ideal. Empirical methods may be data-based or empirical (study guide, 2006). In addition, some examiner exist some subjective meaning of the test, it is not fair for the test takers. So some non-native speakers cannot get high score is related to some private reasons. And even some examiners have prejudice for some students, and even the first impression will impact the mood of the examiners. Moreover, there are many differences in the model of thinking between western and the other countries, especially Ch inese test takers. When they communicate with foreigners, they would know the western countries culture to talk with them and seize the key point to increase the interest to them, in contrast, at the beginning of the oral test, they cause the examiner do not interested in what they said and want to over the conversation immediately. As a result, it is more important of the examiners to mark criteria which are as clear as possible, so that the score reliability is more significant for every test takers, they need correct evaluation in the oral test. It is more preferable to have the record for the test taker, which is a effective evidence that will lead to reliable scoring. At last, the examiners sometimes will also affect the mood of the candidates, because of the need for a long time to test the candidates, they often feel tired which can impact on the results of the test takers. These artificial factors are inevitable, so that it also can influence the fairness of the examination. Finally, English speaking test can sometime give the candidates some errors which can mislead the test takers, they simply think that this is an oral exam, they as long as use the basic language of daily life during the free conversation. However, IELTS speaking test focus on the formal expression not idioms or slang. Take the Chinese people for example, when foreigners communicate with Chinese people, they often use formal English, rarely use idiom which is conventional terms, its true meaning is different from the composition of words. And they use less slang which is informal idiom, different occupations and areas have different meanings (Wikipedia). For most Chinese candidates, IELTS test is one of the most sensitive. As the reason of the backward of English teaching, many candidates have less time to contact with foreigners. This also key point of the influence low score for the test takers. Conclusion In conclusion, IELTS speaking test is a comprehensive English language ability of candidates to the examination. The oral test has been modified as a result of many subjects which can help them to improve understanding of the test and task design for assessing the oral test ability. They also hope that the new test format, strict training and monitoring of the examiners performance will result in a oral test which can lead to fair and reliable for the test taker, which can help the them to improve English level. IELTS exam is the comprehensive exam in English for the test takers ability assessment in the same difficulty of the highest level of English proficiency test. IELTS score are accredited by all colleges and universities in the commonwealth countries. many people who wants to study abroad, as long as get the requirements of IELTS scores to the universities, they do not take part in other types of language tests any longer. In the other hand, English proficiency is the recruitm ent of the Chinese employees in foreign companies is one important criterion, and this test is considered as an objective, comprehensive response to the standard of English for the candidates. It can fully improve the ability of English for the test takers in four skills: listening, reading, writing and speaking. Oral test plays an important role of the whole examination, because of the proceeding from the actual level and increasing verbal communication. If the candidates want to get a good mark, the most effective strategy is understand fully and practice speaking test to achieve a high score. As for the test takers they should calculate more useful information in the daily life, and learn more authentic culture, try to communicate with foreigner which can make more confident during the test. In addition, the IELTS training institutions should be responsible for each candidate, try to be fair and reliable for the test takers and make the error is reduced to a minimum.

Saturday, January 18, 2020

Acquisition Payment Cycle

Acquisition and Payment Cycle According to Arens, Elder and Beasley (2006), â€Å"is considered as the third major transaction cycle. † The three major transactions in the acquisition and payment cycle include: 1. Acquisition of goods and services 2. Cash Disbursements 3. Purchase returns and allowances and purchase discounts Components such as, acquisition of raw materials, equipment, supplies, utilities, repairs and maintenance, and research and development plays a major role in the acquisition and payment cycle.The major accounts that are associated with the acquisition and payment cycle are, accounts payable, inventory, and expenses. The methodology for designing tests for phase 1 – 3 of the process includes; identification of client risks affecting other accounts, setting tolerable misstatements, assessing inherent risk for accounts, and assessing control risks for accounts. Business functions included in the acquisition and payment cycle includes: processing purch ase orders, receiving goods and services, recognizing the liability, and processing and recording cash disbursements.The incorporation of e-commerce affects the acquisition and payment cycle in many ways. Information about the products and services that Apollo Shoes offers is readily accessible on the internet. This could be a hindrance for Apollo Shoes, since the company competitors can mimic the company’s products and services. For communication purposes, Apollo Shoes use the company’s intranet to communicate information securely. This action prevents a potential leak of information to the public and competitors. Below is a detailed illustration of the audit of the acquisition and payment cycle for Apollo Shoes.TRANSACTION-RELATED AUDIT OBJECTIVE| KEY INTERNAL CONTROL| COMMON TEST OF CONTROL| COMMON SUBSTANTIVE TESTS OF TRANSACTIONS| | | | | 1. Recorded acquisitions are for goods and services received, consistent with the best interests of the client. | | | | 2. | Pu rchase requisition, purchase order, receiving report, and vendor’s invoice are attached to the voucher. Acquisitions are approved at the proper level. Computer accepts entry of purchases only from authorized vendors in the vendor master file. Documents are cancelled to prevent their reuse.Vendor’s invoices, receiving reports, purchase orders, and purchase requisitions are internally verified. | Examine documents in voucher package for existence. Examine indication of approval. Attempt to input transactions with valid and invalid vendors. Examine indication of cancellation. Examine indication of internal verification. | Review the acquisitions journal, general ledger, and accounts payable master file for large or unusual accounts. Examine underlying documents for reasonableness and authenticity. Examine vendor master file for unusual vendors.Trace inventory acquisitions to inventory master file. Examine fixed assets acquired. | TRANSACTION-RELATED AUDIT OBJECTIVE| KEY I NTERNAL CONTROL| COMMON TEST OF CONTROL| COMMON SUBSTANTIVE TESTS OF TRANSACTIONS| | | | | 3. Existing acquisition transactions are recorded. | | | | 4. | Purchase orders are prenumbered and accounted for. Receiving reports are prenumbered and accounted for. Vouchers are prenumbered and accounted for. | Account for a sequence of purchase orders. Account for a sequence of receiving reports. Account for a sequence of vouchers. Trace from a file of receiving reports to the acquisitions journal. Trace from a file of vendors’ invoices to the acquisitions journal. | 5. Recorded acquisition transactions are accurate. | Calculations and amounts are internally verified. Batch totals are compared with computer summary reports. Acquisitions are approved for prices and discounts. | Examine indication of internal verification. Examine file of batch totals for initials of data control clerk; compare totals to summary reports. Examine indication of approval. Compare recorded transactions in the acquisitions journal with the vendor’s invoice, receiving report, and other supporting documentation. Re-compute the clerical accuracy on the vendor’s invoice, including discounts and freight. | TRANSACTION-RELATED AUDIT OBJECTIVE| KEY INTERNAL CONTROL| COMMON TEST OF CONTROL| COMMON SUBSTANTIVE TESTS OF TRANSACTIONS| | | | | 6. Acquisition transactions are properly classified. | | | | 7. | An adequate chart of accounts is used. Account classifications are internally verified. | Examine procedures manual and chart of accounts.Examine indication of internal verification. | Compare classification with chart of accounts by referring to vendor’s invoices. | 8. Acquisition transactions are recorded on the correct dates. | Procedures require recording transactions as soon as possible after the goods and services have been verified. Dates are internally verified. | Examine procedures manual and observe whether unrecorded vendor’s invoices exist. Examine ind ication of internal verification. | Compare dates of receiving reports and vendor’s invoices with dates in the acquisitions journal. 9. Acquisition transactions are properly included in the accounts payable and inventory master files and are properly summarized. | Accounts payable master file contents are internally verified. Accounts payable master file or trial balance totals are compared with general ledger balances. | Examine indication of internal verification. Examine initials on general ledger accounts indicating comparison. | Test clerical accuracy by footing the journals and tracing postings to general ledger and accounts payable and inventory master files. | Results of the AuditOf the preliminary audit of Apollo Shoes acquisition and payment cycle a sample size of 120 invoices were selected. There were missing invoices related to the sample size. The invoices were properly posted to the general ledger sales and accounts receivable control accounts. Each invoice was posted to the appropriate account, no discrepancy was found. The invoices not listed to the proper accounts demonstrated no deviations to other documents, re-calculations, or comparisons. The expected credit approval notation, â€Å"No credit approval,† was not found in the related documents.When a notation of the, â€Å"Wrong quantity billed,† was posted, a description of the explanation followed. In addition, the notation of, â€Å"CM,† meant the customer contacted Apollo Shoes stating an error and credit memo was issued on the following date. This notation caused all credit memos to generate a debit to a sales return account followed by a credit to accounts receivable. In regards to the other documentation, there were no additional discrepancies to alert management regarding the acquisition and payment cycle. All findings of the 120 sample size were warranted.

Friday, January 10, 2020

Conflict of Parents and Teens

The most common issue in our world today is the conflict between parents and teenagers. However, it is more than just conflict. What was once a sort of a â€Å"B.F.F.† relationship is now sour and bitter; full of arguments and sometimes fights! The arguing becomes an everyday thing and the parent nor is the child able to prevent it. It becomes natural to both. With that in mind, yes it is conflict, but it’s not forever; just temporary. Ask yourself a question about the situation†¦ Why are the teenage years more difficult with parents? Well, simply because the teenage years are when teens seek identity and parents majority come in-between it. In the present time, 13 years old is when everything goes downhill for the relationship. We start becoming more rebellious, the â€Å"back-talking† starts, conflict problems with other teens, wanting to be independent and unfortunately its good-bye to the video games and hello to the parties! All of this at only age 13. Can you imagine what the next 5 years will be? When a person reaches his or her physical maturity, there is also a change in your mental state as well as physical. We mature much earlier now days. There is no longer a match between our demand for independence, and our ability to actually be independent! Our teenage bodies and minds are screaming â€Å"I am ready to be independent! I want to make my own decisions! I want to be my own boss!† Your parents and society are screaming back at you, â€Å"You are not ready to be independent yet! You have not learned what you need to know yet! You cannot support yourself! You do not yet fully understand the dangers in this world! You are not grown!† . . . . And in the end they are right. We struggle with this unnatural situation. Reference http://www.livestrong.com/article/7895-conflict-between-parents-teenagers-/

Thursday, January 2, 2020

A Review Of Emily Dickinsons Poem - Free Essay Example

Sample details Pages: 2 Words: 488 Downloads: 8 Date added: 2019/07/03 Category People Essay Level High school Tags: Emily Dickinson Essay Did you like this example? For I have but the power to kill, / Without- the power to die- (3-4) Emily Dickinson wrote in one of her poems, My Life had stood-, a Loaded Gun. She grew up in Amherst, Massachusetts where she wrote over a thousand stories in the comfort of her home. Born in 1830, Dickinson wrote about life using themes including death, nature, immortality, and more. According to Neil Scheurich at University of Kentucky College of Medicine, In other moods, however, Dickinson laments a kind of suffering that seems much more of the body, deadening creativity and draining the spirit. Dickinson attended Mount Holyoke Female Seminary in 1847 in a means of trying to get a better education but soon dropped out because she felt pressured by the church. Some say that this influenced her writing, but she was mostly inspired by observations and experiences in her life. She is often compared to Walt Whitman in that they were arguably two of the greatest poets in America throughout the 19th century. This shows that her writing impacted many lives especially because her poems are still prominent today. Four years following Dickinsons death, her work started to expand nationwide due to her family discovering and promoting all of her 1,775 poems. Some of her most well-known poems include, but not limited to: Because I could not stop for Death, My Life had stooda Loaded Gun, I heard a Fly Buzzwhen I died, and much more. Emily Dickinsons writing shows that death is inevitable. Don’t waste time! Our writers will create an original "A Review Of Emily Dickinsons Poem" essay for you Create order Inevitability is common throughout Dickinsons writing comparatively with her embracing the idea of death, instead of fearing it. Dickinson wrote, The Carriage held but just OurselvesAnd Immortality. (3-4) in one of her famous poems: Because I Could Not Stop For Death. From this, it is understood that Dickinson is accompanied by Death himself while in a ?carriage. In other words, Dickinson is being transported by Death to the afterlife, but then she mentions immortality which concludes that Dickinson views Death as continuing with life, never-ending, and afterlife. Considering Dickinson views death as an upholding thing, she often wrote poems about death as well as being alongside death. I heard a Fly buzz when I died The Stillness in the Room Was like the Stillness in the Air Between the Heaves of Storm From this, it was concluded that she is writing about hearing a fly buzz at her deathbed. This gives readers a sense of eeriness and somewhat confusion. She started off the poem with a basic comment of I heard a Fly buzz (Dickinson 1) but then abruptly there was a pause, and she wrote, when I died -(Dickinson 1). Which wants the readers to know what happens next, which is what is so captivating about her writing. With Blue uncertain stumbling Buzz Between the light and me And then the Windows failed and then I could not see to see