Workplace Communication Skills for ESL Classes

In workplace communications, with friends, strangers, etc. there are unwritten rules that are followed when speaking English. These unwritten rules are often referred to as register use or workplace communication skills when referring to employment. Good workplace communication skills use can help you communicate effectively. Incorrect workplace communication can cause problems at work, cause people to ignore you, or, at best, send the wrong message. Of course, correct workplace communication is very difficult for many learners of English. To begin with, lets look at some example conversations to help understand  the correct type of register use in various situations. Examples of Correct Register Use (Wife to Husband) Hi honey, how was your day?Great. We got a lot done. And yours?Fine, but stressful. Pass me that magazine, please.Here you go. (Friend to Friend) Hi Charlie, can you give me a hand?Sure Peter. Whats up?I cant get this to work.Why dont you try to use a screwdriver? (Subordinate to Superior - for workplace communications) Good Morning, Mr. Jones, may I ask you a question?Certainly, how can I help you? (Superior to Subordinate - for workplace communications) Excuse me Peter, we seem to be having a problem with the Smith account. Wed better get together to discuss the situation.Thats a good idea Ms Amons, would 4 oclock suit you? (Man Speaking to Stranger) Pardon me. Do you think you could give me the time?Certainly, its twelve thirty.Thank you.Not at all. Notice how the language used becomes more formal as the relationship becomes less personal. In the first relationship, a married couple, the wife uses the imperative form which would be inappropriate with a superior in for workplace communications. In the last conversation, the man asks using an indirect question as a means of making his question more polite. Examples of Incorrect Register Use (Wife to Husband) Hello, how are you today?Im fine. Would you mind passing me the bread?Certainly. Would you like some butter with your bread?Yes, please. Thank you very much. (Friend to Friend) Hello Mr. Jones. May I ask you a question?Certainly. How many I help you?Do you think you could help me with this?Id be happy to help you. (Subordinate to Superior - for workplace communications) Good Morning, Frank. I need a raise.Do you really? Well, forget about it! (Superior to Subordinate - for workplace communications) Hey Jack, what are you doing?! Get to work!Hey, Ill take as much time as I need. (Man Speaking to Stranger) You! Tell me where the  supermarket is.There. In these examples, the formal language used for the married couple and friends is much too exaggerated for daily discourse. The examples of for workplace communications, and of the man speaking to a stranger, show that the direct language often used with friends or family is too impolite for these types of for workplace communication. Of course, correct for workplace communication and register use also depends on the situation and the tone of voice you use. However, in order to communicate well in English, it is important to master the basics of correct for workplace communications and register use. Improve and practice your recognition of workplace communications and register use in various situations with the following quiz. Workplace Communication Quiz Test yourself to see how well you understand correct register usage in these following workplace situations. Choose the appropriate relationship for these phrases from the choices listed below. Once you have finished, continue down the page for the answers and comments on the correct choices for each question. ColleaguesStaff to ManagementManagement to StaffInappropriate for the Workplace Im afraid were having some problems with your performance. I would like to see you in my office this afternoon.What did you do last weekend?Hey, get over here now!Excuse me, do you think it would be possible for me to go home early this afternoon? I have a doctors appointment.Well, we went to this wonderful restaurant in Yelm. The food was excellent and the prices were reasonable.Listen, Im going home early, so I cant finish the project until tomorrow.Excuse  me  Bob, would you mind lending me $10 for lunch. Im short today.Give me five bucks for lunch. I forgot to go to the bank.You are an extremely handsome young man, Im sure youll do well at our company.Excuse  me  Ms  Brown, could you help me with this report for a moment? Quiz Answers Im afraid were having some problems with your performance. I would like to see you in my office this afternoon. ANSWER: Management to StaffWhat did you do last weekend? ANSWER: ColleaguesHey, get over here now! ANSWER: Inappropriate for the WorkplaceExcuse me, do you think it would be possible for me to go home early this afternoon? I have a doctors appointment. ANSWER: Staff to ManagementWell, we went to this wonderful restaurant in Yelm. The food was excellent and the prices were reasonable. ANSWER: ColleaguesListen, Im going home early, so I cant finish the project until tomorrow. ANSWER: Inappropriate for the WorkplaceExcuse  me  Bob, would you mind lending me $10 for lunch. Im short today. ANSWER: ColleaguesGive me five bucks for lunch. I forgot to go to the bank. ANSWER: Inappropriate for the WorkplaceYou are an extremely handsome young man, Im sure youll do well at our company. ANSWER: Inappropriate for the WorkplaceExcuse  me  Ms  Brown, could you help me with this report for a moment? ANSWER: Management to Staff Comments on Quiz Answers If you were confused by some of the answers, here are some short comments that should help you understand: Management to Staff  - In this sentence management, although unhappy, is still polite when asking an employee to come in for a critique.Colleagues  - This simple question is informal and conversational and therefore appropriate among colleagues.Inappropriate  - This is the imperative form and  is therefore  inappropriate for the workplace. Remember that the imperative form is often considered rude.Staff to Management  - Notice the polite form used when speaking to a superior at work. The  indirect question form  is used to make the question extremely polite.Colleagues  - This is a statement from a discussion about a non-work related topic among colleagues. The tone is informal and informative.Inappropriate  - Here an employee is announcing his / her plan to management without asking. Not a very good idea in the workplace!Colleagues  - In this statement a colleague politely asks another colleague for a loan.Inappropriate  - When asking for a loan never use the imperative form!Inappropriate  - The person making this statement would be considered guilty of sexual harassment in the United States.Management to Staff  - This is a polite request.

-et / -ette French Suffix Lesson and Examples

Krispy Kreme Financial Analysis - 1790 Words

Professor Agbatutu BUSN 5600 Webster University History In 1937 Vernon Rudolph bought a doughnut recipe from a New Orleans French chef and began selling Krispy Kreme doughnuts to local grocery stores in Winston Salem, N.C. People would pass by these stores smelling the delicious scent of Rudolph’s doughnuts and ask to buy hot doughnuts, so Rudolph cut a hole into the wall of his rented building and began selling the Original Krispy Kreme doughnuts to customers who walked by on the sidewalk (History, 2012). By the 1950s Rudolph and Krispy Kreme were doing well with a few family owned chain stores but the business was not consistent. The doughnuts were made from scratch which took up a lot of time and†¦show more content†¦Executive Summary and Products The company’s mission statement is â€Å"to touch and enhance lives through the joy that is Krispy Kreme† (Krispy Kreme 2012). The Krispy Kreme vision says they want â€Å"to be the worldwide leader in sharing delicious tastes and creating joyful memo ries† (Krispy Kreme, 2012). Krispy Kreme also established values based on the founder of the company Vernon Rudolph which states: ‘We believe’... -Consumers are our lifeblood, the center of the doughnut -There is no substitute for quality in our service to consumers -Impeccable presentation is critical wherever Krispy Kreme is sold -We must produce a collaborative team effort that is unexcelled -We must cast the best possible image in all that we do -We must never settle for second best; we deliver on our commitments -We must coach our team to ever-better results Krispy Kreme offers three categories of products: doughnuts, coffee and beverages, iced drinks and Kool Kreme. Doughnuts consist of original glazed, varieties doughnuts, mini doughnuts, doughnut holes, and featured doughnuts. Coffee and beverages consist of coffee roasts, espresso drinks, and hot chocolate. Iced drinks and Kool Kreme consist of chillers, iced beverages, flavor syrups, doughnut sundaes, classic sundaes, arctic avalanche, cones, milkshakes, and toppings. Krispy Kreme is sureShow MoreRelatedKrispy Kreme Financial Analysis2485 Words   |  10 PagesFinancial Analysis: Krispy Kreme Doughnuts, Inc. operates as a branded retailer and wholesaler of doughnuts and coffee. It engages in the ownership and franchising of Krispy Kreme doughnut stores, which make and sell approximately 20 varieties of doughnuts. These stores also offer a wide variety of coffees and other beverages. 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Liability Facing Auditors due to Global Financial Crisis

Question: Describe about the Liability Facing Auditors due to Global Financial Crisis. Answer: Executive Summary The contemporary worldwide financial crises have escalated lasting debate relating to professional accounting as well as financial press regarding the reasonable nature of the liability of the auditor as well as the possible risk which fruitful lawsuits against auditors of a failed financial services organization and banks might serve to reduce a known audit companies (Anderson 2008, p. 56). The principle of privity of contract has been dominance in the legal arena. Under such a policy, auditors appeared vulnerable as they were liable to contractual entities like the user Corporation or main beneficiary outlined in the agreement of the audit. The literature on auditor liability has previously emphasized individual issues isolation. The paper has integrated the key issues while considering, cost as well as implication of the audit liability regime. It has also overviewed the contemporary calculus utilized in the assessment of damages as well as reform suggestion to limit liability. The results show that the current audit liability regime applicable to auditors is severe as it inequitably imposes enormous costs on auditors (Baker and Prentice 2008, p.34). It can be argued rightly that a better intervention would seem to be the introduction of a professional liability regime coupled with a mandatory need which directors hold professional liability insurance alongside reformation of the calculus utilized in the assessment of damages. Introduction The array of operators to whom inspectors owed duties of care extended progressively and consequently hit the degree where liabilities claim might be affected by practically any participant sensibly regarded to depend on opinion of audit (Quick 2013). The scope extension emerged as an appropriate mechanism to encourage the professional conduct of auditors as well as a reaction to the rising civic requests to reasonable innocent third party service. Liability of auditors during the financial crisis is a critical issue that face auditors as they audit the financial statements of corporations. Like any other expert advisers, auditors frequently be indebted duties of care to their auditing clients (Rajacic, Rajapakse and Webb 2000, p. 48). The liability entails a responsibility in law that requires auditors to undertake their works with the skills as well as competence which society as well as end-users need to be entitled to anticipate. In the case of the existence of this duty of care, and an auditor fails to undertake the auditing work out of the standard required, the end-users have the right to sue such an auditor for compensation for the loss caused by an auditors negligence. Understanding Auditors Liabilities Liability of audit is tied to the manner it needs, adjustments and corrections for making financial statements. The auditors must make corresponding changes to the financial declarations of the opinion of auditors to cancel the reservations. It, therefore, trails that an existence of direct link to liability as well as obedience with reporting of the accounts regardless of whether it is a sole managements responsibility of the inspected company (Kachelmeier, Schmidt and Valentine 2015, p.59). The management responsibility of the auditees is critical than that of auditor responsible for the grounding of financial statements for adherence to the financial reportage structure accounting for the manner he planned as well as operative internal control system, the statement of line which provides the assessor. Accordingly, it remains essential to pronouncement of conformism as it settles that managing supply the auditor with the required material. During the volatile market crises period particularly the market of real estate succeeding the fair value estimates is regularly fairly hard and more problematic hence the examiner lacks indexes on the estimates dependability made by the company (Hodge, Martin and Pratt 2005, p.63). Auditors reports need always to consist of a section on parts of accountability of the auditor alongside management, explicated the kind of audit as well as statements affirming the reasonability of the opinion to assurance rather than outright assurance that the financial statements remain safe of any substantial misstatement. Rationale for Audit Liability Exposing auditors to such a liability is always viewed a good thing as it concentrates the advisers minds thereby driving quality and customer care. The auditors might cause severe dangers to corporations where they are not motivated by the prospect of the retribution for the substandard work. This is because it will give most advisers a gap thereby failing to exercise the right level of care and skills. No one is, therefore, advocating for freeing auditors for this reason from liability for the mistake auditor commit and which lead to poor quality audited reports (Pitts and Wale 2008, p.40). Responsibilities of Auditors that trigger Liability The responsibility is hence leadership and pronounces all associated parties as well as transactions between the parties. The auditors needs to take this declaration seriously in his work. Surprisingly, the auditor cannot verify very the accuracy of these operations and hence constrained when reporting in different audit report paragraphs (Gaver, Paterson and Pacini 2012, p.53). The auditor is responsible for the formulation of an opinion on the financial statement affirming their correct and fair reflection in all factual facets as well as dealings of trading period to which it denotes (Free 2009, p. 54). The auditor, in some conditions, may not express any opinion, particularly when the missions scope is restricted or where the auditor lacks the capacity to consider all the needed standards to provide a view. The auditor also has a responsibility for making sure that there is quality control of work as well as audit work by having an effective teamwork. The rationale of cooperation as a display of quality control is that working in teams; one will be able to check works done by another giving collaboration a kind of quality control auditing of the expert services. The quality control is a critical aspect in auditing since individual audit firm or Cabinet has to make sure that whatever is undertaken is done effectively. Controlling quality is primarily prearranged since they exist adequately comprehensive printed processes that are appropriate as well as reliable to decrease or even get rid of the risk of error during the audit mission. The financial review ensures quality by completing as well as signing all the sections relevant to the program of the audit (Davies 2011, p.171). It is also achieved by financial audit signing as well as dating all the working document of the entity who has made as well through the analysis as well as synthesis to prove individual element of balance as well as by analyzing all the significant amount of loss or profits. The financial auditor has a responsibility evaluating as well as using the control system and they are required to account for its position in the audit work. In case the internal control system is inexistence or improperly established, the auditor might fail to recognize much risk of error and fraud which are the two critical misleading information in auditing work (Burton, Wilks and Zimbelman 2013, p.65).). It is typical that the target users of any financial statement do recognize error and fraud, however, it is the responsibility of the auditor to consider fraud in an audit of the financial statements. The financial auditor will, however, not held responsible for the prevention of error and fraud, but bears the sole responsibility for planning as well as performing the audit thereby obtaining reasonable assurance that the financial statements are meaningfully accurate on both fault and fraud (Brown, Majors and Peecher 2014, p. 40). It is, however, a challenging task if the auditor is required to uncover all the fraud and errors to establish threshold of errors. This is, indeed the relative significance of the financial auditor which find their view articulated. Vulnerabilities of Auditors Joint and various Liability Debates exist pointing out that in some cases, rules regarding liability of auditors can be unreasonable and culminate into undesirable consequences. The reference here is based on joint and various liability which exist in the United Kingdom and several common law-oriented jurisdictions globally. Under such a system, an individual who has been owed a duty of care, and who subsequently claims to have a damage, enjoys a right to take a legal action against any or all auditors alleged to have triggered the loss (Pitts and Wale 2008, p.47). The critical matter is that in case an individual party is regarded to be able, and thus more probably to be in a situation essentially to compensate the compensations demanded, the plaintiff has an option of choosing to sue just that party while the rest let off effectively. The deep pocket Syndrome The deep-pocket syndrome further makes the auditors the most vulnerable group since they have professional indemnity insurance hence perceived as the best targets. The situation is likely to collapse in two undesirable outcomes (Persellin 2013, p.65). In case auditors are so confined by the threats of being sued, the auditors will choose to remain reluctant to participate in any innovative work which might actually generate real benefits to stakeholders. Auditors as Admission Tickets Auditors have, therefore, been admission tickets for both creditors and investors. Many have contended that creditors and stockholders tend to view collapse or failures of businesses as failures of auditors. They, therefore, frequently look to the auditors whenever they search for a flush party from whom losses can be compensated. Even though auditors may be comforted by the latest decisions linked to liability to third parties, the potential liability scope to entities as well as liquidators remain vast (Asay 2014, p. 43). This is because when an auditor accepts a contract to advise the client who employs her, she owes a duty to exercise that standard of skills as well as care relevant to such a professional status. Accordingly, the auditor will be liable both in tort and contract for all the losses suffered by the Client because of any breach of such a duty. Limited Expression of Opinion The auditor needs to be careful when expressing his opinion since in case of an adverse auditors opinion unfairly and incorrectly confirming the correct reflecting of reality, the responsibility of the auditor will derive from his perception. The liability of the auditor in this case will increase as a result of the potential occurrence of event following the date of the balance sheet (Elliott, Rennekamp and White 2015, p. 65). The management of the audited entity will regard the materiality of the facts before making a decision on whether it is essential to modify the financial statements. Here, it remains hard for the auditor to control whether following such alterations, the items value included in the financial statements are properly created. Auditors as Subjects to various heads of potential liability Auditors are also subject to various heads of potential liability as they discharge their statutory roles. This responsibility stretches to liabilities as reflected in subsection fifty-two and seventy-four of the Trade Practices Act of 1974 alongside many state Fair Trading Acts (Auditor's Legal Liability to Third Parties. 2013, p.145). Weakness in Auditing Standards Auditing standards, however, makes no difference as to the statutory auditors liability in the detection of errors from the financial burden of the auditors in discovering fraud (Beever 2012; Zisa 2013, p.45). Financial auditor is needed to acquire as well as deliver reasonable assurance that the financial statements lacks erroneous information for both fraud and error. It is, however, a common knowledge that it is challenging to acknowledge fraud than detection of the unintentional errors being concealed by the managers and employees who have committed a fraud. Nevertheless, the responsibility of the auditor for successful financial audit management remains unchanged even in the face of this difficulty. Threats of Litigation The auditing profession has been criticized and accused quite often over the years of being too conservative and of couching reports in defensive and legalistic basis to escape litigation. The resulting problem is that auditors are currently needed to expand the scope of their work, but this is restricted unless the threat of litigation is eliminated to avoid auditors destruction (Pl, 2010, p.30). Threats of litigation has various undesirable consequences to both auditors and their clients: Impairment of company risk management The restriction thus means that regulatory bodies and stakeholders functions such as provision of assurance by auditors on new areas such as companys risk management effectiveness is impaired as no auditors will be willing to take up such expanded tasks. Disincentive to smaller companies to acquire services of an audit of large corporations The other unfortunate consequences of auditors reluctance which is linked directly to matters of completions are the possible disincentive to smaller companies to acquire services of an audit of large corporations due to the threat of being sued (Messier, Quick and Vandervelde 2014, p.59). A small firm might be compelled to refrain from seeking the assistance of a large audit firm even if it regards to have the competence, resources, skills and experience to tender an engagement if the financial risk linked to audit failure would be adequate to collapse the company. Recommendations Auditors and firms should embrace a school of thought that emerged after Anderson collapse. The failure followed the Enron scandal ruining its name that reputational risk is equivalent financial risk as an inducement to provide the finest guidance. Academics and practitioners alike should lobby for separation of responsibilities between management and auditors regarding identification of fraud and errors to reduce liabilities since audit responsibility has been a matter of escalating concern. Audit firms and institutes in Australia, Europe as well as North America should lobby for alterations in the law emphasized on the concept of joint as well as several liabilities. This will address the significant claims alongside skyrocketed cost of indemnity insurance cover. There is a need for refocus on matters pertaining corporate governance as well as general viewpoints requiring directors to embrace a proactive undertaking in the corporate management thereby elevating the issues circumventing the limitation of auditors liability. The theoretical problem of an auditor liability must be one which designs an optimal measure to provide incentive to an auditor rather than shirking without culminating to extreme burden. References Anderson, A.P., 2008. Accountants' Liability to Third Parties for an Audit. Marquette Law Review, 52(1), p.158. Asay, H.S., 2014. Horizon-induced optimism as a gateway to earnings management. Available at SSRN 2274180. Auditor's Legal Liability to Third Parties, The. W. Res. L. Rev., 7, p.145. Backof, A.G., Bamber, E.M. and Carpenter, T.D., 2016. Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society, 51, pp.1-11. Baker, C.R. and Prentice, D., 2008. The origins of auditor liability to third parties under United States common law. Accounting History, 13(2), pp.163-182. Beever, J.R., 2012 Zisa, J.W., 2013. Guarding the Guardians: Expanding Auditor Negligence Liability to Third-Party Users of Financial Information. Campbell L. Rev., 11, p.123. Brown, T., Majors, T.M. and Peecher, M.E., 2014. The impact of a judgment rule and critical audit matters on assessments of auditor legal liabilitythe moderating role of legal knowledge. Available at SSRN 2483221. Burton, F. G., Wilks, T. J., Zimbelman, M. F. (2013). How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting. Current Issues in Auditing, 7(2), P9-P15. Davies, M., 1991. Liability of Auditors to Third Parties in Negligence, The. UNSWLJ, 14, p.171. Elliott, W.B., Rennekamp, K.M. and White, B.J., 2015. Does concrete language in disclosures increase willingness to invest?. Review of Accounting Studies, 20(2), pp.839-865. Free, C., 1999. Limiting auditors' liability. Bond L. Rev., 11, p.i. Gaver, J.J., Paterson, J.S. and Pacini, C.J., 2012. The influence of auditor state-level legal liability on conservative financial reporting in the property-casualty insurance industry. Auditing: A Journal of Practice Theory, 31(3), pp.95-124. Hodge, F.D., Martin, R.D. and Pratt, J.H., 2005. Audit qualifications of income-decreasing accounting choices. Available at SSRN 574222. Kachelmeier, S.J., Schmidt, J.J. and Valentine, K., 2015. The disclaimer effect of disclosing critical audit matters in the auditors report. Available at SSRN 2481284. Messier, W.F., Quick, L.A. and Vandervelde, S.D., 2014. The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic. Accounting, Organizations and Society, 39(1), pp.59-74. Pl, T. (2010). The impact of the economic crisis on auditing. European Integration Studies, 8(1), 131-142. Persellin, J.S., 2013. The influence of PCAOB inspections on audit committee members' judgments. Behavioral Research in Accounting, 25(2), pp.97-114. Pitts, M. and Wale, J., 2008. Comparisons are odorous(Shakespeare): financial performance and management competence at four Scottish colliery companies, 190046. Accounting History, 13(4), pp.511-543. Quick, L., 2013. When less is more: The effect of reducing auditor liability on auditor judgments in principles-based and rules-based environments. Rajacic, M., Rajapakse, P., Webb, E. (2000). Impact of the Trade Practices Act 1974 (Cth) on the Liability of Auditors, The. U. Tas. L. Rev., 19, 205. Rajapakse, P. J. (2015). A review of financial reporting liability lawsuits in Singapore. Jindal Global Law Review, 6(2), 207-230. Rose, J.M., Rose, A.M., Norman, C.S. and Mazza, C.R., 2014. Will disclosure of friendship ties between directors and CEOs yield perverse effects?. The Accounting Review, 89(4), pp.1545-1563. Samsonova, A., Humphrey, C., Kokkali, S. (2010). Re-thinking auditor liability: The case of the European Unions regulatory reform. In Asia Pacific Interdisciplinary research in Accounting (APIRA) conference, Sydney, Australia. Todea, N., Stanciu, I. C. (2009). Auditor liability in period of financial crisis. Annales Universitatis Apulensis: Series Oeconomica, 11(1), 218.