Movie Application Paper Essay Example | Topics and Well Written Essays - 1000 words

Movie Application Paper - Essay Example Plot summary The King’s Speech is a biopic on King George VI the father of the current British Queen Elizabeth II. The story is built up in the year 1934 with King George V looking for a successor to the throne. His eldest son, the Prince of Wales is having an affair with a divorcee, Wallis Simpson and is not fit to occupy the throne. Hence, the option to become the ceremonial head of this country lies with the young prince, Bertie who has a stammering problem. He suffers from stammering when he was around 4 or 5 years of age and this prevents the prince from attending any public speaking function. During this time, he turns to an Australian speech therapist, Lionel Logue to cure him of his speech impediment. The many subtle moments in the film, sketching the agonies that the prince suffered in childhood and the panic he experiences upon the death of his father and the abdication of the throne by the elder brother has been well portrayed in the movie. The movie details the jou rney of a prince suffering from a speech impediment and the manner in which he overcame this hindrance with the aid of his friend, the Australian speech therapist, Lionel Logue. ... Intrapersonal conflict is that which develops in the minds of an individual. Hence, conflict may be best explained as a behavior or conduct. On the other hand, interpersonal conflict has to occur between two persons. This movie has well depicted the interpersonal conflict between the prince and the speech therapist. Interpersonal conflict may be explained as a struggle which is expressed and takes place between two independent individuals having the perception of incompatible objectives. Intrapersonal conflict The intrapersonal conflict depicted in this movie, is the inner fear of the prince of public speech given his speech impediment. The movie has well depicted the traumatic childhood of the young prince which made him stammer. The manner in which he was strictly controlled by the nanny and certain events which made him lose his confidence and in fact fear the very thought of speaking in public display interpersonal conflict. Interpersonal conflict and power In this movie, interpe rsonal conflict, in the first half of the movie has been displayed between the prince and his speech therapist. It has been observed that disagreement is the fundamental element in all conflicts. However, not all disagreements may be termed as conflicts. A conflict is a situation in which both parties rely on each other; in a way that the conduct of each independent party may impact the other. Power may also lead to conflicts. In this movie, the first instance of expert power has been depicted. In this case, the king has to comply with the directions of his speech therapist mainly because his speech therapist has expertise in curing speech impediments. Despite the fact that the king commands legitimate power, he has to obey the rules laid down by his

Case study Essay Example | Topics and Well Written Essays - 750 words - 25

Case study - Essay Example It is also proposed that the company should run a customer reward system that will reward loyal members who have retained their membership till they are adults and loyal customers through discounts and giveaways and competitions. Since scouting is entirely an adventure experience, Scouts Canada should focus on trying to increase membership not only among boys but also girls, women and men too who are stressed and need to learn essential life skills. Because of the changing nature of the contemporary people, it is proposed that Scouts Canada should come up with new badge programs such as mountain biking, street sports, healthy eating and other issues that affect the country. The target membership of Scouts Canada is anticipated to increase by 30% with an increase in adult membership by 30%. This will allow the marketing team to know the success of the recommendations and offer feedback on which areas the company can improve on. Scouts Canada is a scouting organization in Canada known for its merit badges. The organization offers programs to the young people between the age of 5 and 25. The organization has the highest membership in Canada making it the largest youth organization in the country (Scouts Canada, 2014). The organization realized that its image was a bit worn because of the decline in membership and volunteer support. Because of the numerous cases of image tarnishing, Scouts Canada have to come up with a marketing strategy in order to reposition itself. Since Scouts Canadian membership goes at a high price of $205 for beaver to venture scouts and $180 for the first child, it is recommended that the membership price be discounted to $160 and $100 charged for the second and third child from a single parent. A reduction of the prices will encourage more parents to get involved in their child’s life and increase

Crumb Rubber Particles as an Alternative Aggregate

Crumb Rubber Particles as an Alternative Aggregate EXPERIMENTAL STUDY OF CRUMB RUBBER PARTICLES AS AN ALTERNATIVE AGGREGATE IN ROLLER COMPACTED CONCRETE Abstract Several research works have been evaluated potential of the fresh concrete and hardened concrete properties of crumb rubber concrete (CRC). Technical characteristics (porosity, ductility, cracking resistance performance) can be improved by using rubber particles (Meddah et all., 2014). The aim of this present study is to elaborate the performance of different size crumb rubbers in roller compacted concrete (RCC). This study investigates experimentally the effect of using four particle size of crumb rubber (CR) (0.5-1mm, dust crumb), (1-3mm), (3-5mm), and combination of all of them in RCC by replacing with 0%, 10% aggregates 7, 14 and 28 days. Tests conducted on the fresh and hardened concrete include unit weight, toughness, modulus of elasticity, porosity, compressive strength, tensile strength are investigated respect with crumb rubber in RCC mix. Key words: Sustainability, Recycling, Concrete Technology, CR, CRC, RCC. Background Industrial and manufacturing wastes lead serious and ongoing threats in the environment. Sustainable development principles and environmental protection regulations help to conserve natural resources and reduce the amount of waste without jeopardizing the future. Therefore, recycling has been providing a significant environmental awareness related with construction. Sustainable structural engineering has become increasingly important subject for researchers.   Recycling and application of waste materials in concrete has been increasing to improve material properties of the concrete when decreasing costs of concrete in the past three decades (Ataei,2015). Relating to this principle, different environmental friendly solutions have been searched by improving material properties of the concrete. Reusing the demolished materials helps to prevent environmental pollution, keep the natural sources and use eco-friendly materials. Integrating environmental-friendly construction solutions is a highly focus field infrastructure or new construction projects by using polymer materials. Concrete additives producing from waste materials such as cellulose, wood lignin, bottom ash, fly ash and silica fume have been considered as viable or beneficial (Toutanji,1996). Rubber has attracted a great research attention because of the enormous quantities of waste rubber around the world and its potential in the construction. Many civil engineering applications have been carried out the utilization of rubber for the production materials in the construction industry. Rubber is one of the three main polymer material groups; the annual consumption of natural rubber is more than 15 million tons, and the output of rubber products is more than 31 million tons worldwide [1]. Accumulation of discarded waste tire has been a major concern because waste rubber is not easily biodegradable even after a long period of landfill treatment [2]. The storage of wastes in landfills represents environmental and public health hazards of increasingly relevant. The landfills with rubber waste are responsible for a grave risk in the ecology and the threat is always present. Even after long-period of landfill treatment, unmanaged waste tire poses environmental health risk throug h fire hazard and as a breading ground for disease carrying mosquitoes. Therefore, utilization of crumb rubber (CR) from this scrap tires for the production building materials in the construction industry would help to reserve natural resources and also maintain the ecological balance [3,4]. Crumb rubber concrete (CRC) has been previously investigated to determine the fresh and hardened properties in several research works such as waterproofing, asphalt pavement, membrane lines. Previous works show that unit weight of CRC decreases as the percentage of the CR replacement increases due to the low specific gravity of CR particles. The strengths (compressive, flexural, splitting and modulus) of CRC decrease as the partial replacement of fine aggregate with CR aggregates. CRC exhibits high capacity for absorbing plastic energy under both compression and tension loading which also possesses higher toughness. Partial replacement of the fine aggregate by CR will improve workability of CRC [5,6,7,8]. RCC is a dry (zero-slump) conventional concrete which has been made by vibrating rollers (Neville and Brooks, 1990). RCC has same ingredients with ordinary concrete (aggregates, cement, water and admixtures), lower cost and easier implementation (Meddah et all.,2014). So, RCC properties which is the subjected matter of this study is considered its advantages with CR. Aim and Objectives The main objective of this research is to improve performance of RCC by mixing with CR. Based on this research, five mixes are prepared RCC without CR, RCC with CR (maximum size of 1, 3, and 5) by using coarse and fine aggregate, cement, water and additive. There are 15% cement, 30% aggregate, 55 % sand. Crumb rubber is used to replace with fine aggregate (sand) at 10%. In particular, technical objectives can be described as follow. To define contents of RCC, cement and water contents are prepared related to ASTM D1557 standards (Standard Test Methods for Laboratory Compaction Characteristics of Soil Using Modified Effort) by using soil mechanics procedure (Marchand et al.,1997; Meddah et all, 2014). To understand density and workability, according to ASTM C1170 (Standard Test Method for Determining Consistency and Density of Roller-Compacted Concrete Using a Vibrating Table), mechanical tests of fresh concrete (VeBe test and density of fresh concrete) can be measured for each sample. To evaluate mechanical tests of hardened concrete (Compressive Strength Test, Splitting Tensile Strength Test and Bending Test are measured at 7, 14, 27 days related to ASTM C39, ASTM C78 and ASTM C496. Each test consists of 3 samples to each rubber contents. The arithmetic mean of three value is investigated for all experiments. Cylinder and cube specimens (150 x 300mm) and (100 x 100 x 100 mm) are prepared for compressive strength test, beam specimens (100 x 100 x 500 mm) are made for bending strength test and cylinder specimens (150 x 300 mm) are used for splitting tensile strength test. To determine static modulus of elasticity and poisons ratio of concrete in compression, ASTM C469 is used at 28 days. Number of Samples Compressive Strength Bending Strength Splitting Tensile Strength Rubber Size Cylindric (150300 mm) Cube(100x100x100mm) Prismatic(100x100x500mm) Cylindric (150 x300mm) 0 3 3 3 3 0.5-1mm 3 3 3 3 1-3mm 3 3 3 3 3-5mm 3 3 3 3 0.5-5mm 3 3 3 3 Total number of sample is 60.

The Constant Struggle :: English Literature

The Constant Struggle â€Å"To be or not to be, that is the question.† Indeed, this is the question Barbara constantly asks herself, whether or not she has to be a responsible mom to Jodie, or to try and have a life of her own. In the short story â€Å"Over the Hill† by Lynne Schwartz, Barbara is a single mother struggling between the difficult tasks of being a mom and of being a single adult. Barbara faces a dilemma that many other single parents also faces, and that is their desire to date other people because they don’t want to be a single parent for the rest of their lives. However, her responsibility as a single mom doesn’t always allow her to do that. As a result, Barbara is a responsible, fun loving mother torn between her duty to her daughter and her need for adult companionship. Like many other single parents around the world, the income Barbara makes is not always enough to take care of her family. Consequently, being the responsible mom that she is, Barbara is â€Å"taking a short course, one night a week† on bartending along with her friend Pat in hopes of having a supplementary source of money (pg 208). They think that they could â€Å"make a lot of money on the side doing bartending at fancy parties† (pg 208). Barbara hopes that her income working as a â€Å"draftsperson in an architect’s office† in addition to the bartending money she hopes on making will be enough to support her family (pg 208). Although Barbara thinks that â€Å"under certain circumstances abortion might be a good idea†, she did not get an abortion when she was pregnant with Jodie (pg 209). Why didn’t she get an abortion? Barbara didn’t get an abortion because she is a dependable person that takes responsibilities for her own actions, even though she knows that her life would be utterly transformed when she becomes a single mother. Although Barbara feels depressed at the end of the night when she thinks that James isn’t coming over, she still plays her role as the responsible mother and reminds Jodie that she â€Å"should be going to bed,† because she has a â€Å"dentist appointment tomorrow† (pg 217). By trying to make more money, not getting an abortion when she was pregnant with Jodie, and reminding Jodie that she has a dentist appointment the next day even though she’s depressed about James shows just how dedicated and responsible Barbara is to being a mother. In addition to being a responsible mother, Barbara is also very fun loving. She enjoys â€Å"fooling around with shakers and glasses like kids

Incorporating Theory Essay

Falls are the major causes of injury death and most common reason for non fatal injuries in hospital admissions of older adults of aged 65 and above. In 2010, 2.3 million non fatal injuries reported from falls and more than 662.000patients were hospitalized(CDC,2010).Nursing theories and frame works provide guidance and structuring for the nursing practice, education and research. Nursing theories always guide to do assessment, intervention, and evaluation care. This paper describes about the Neuman’s nursing theory, which supports the solution of falls in elderly group in hospitals and how can e the theory is helpful to the patients to retain, attain and maintain their system stability. Betty Neuman’s system model provides a holistic and system based approach to nursing. Neuman,s system theory developed 1970 and published in 1972, with the purpose of nursing as being primarily concerned with defining appropriate actions in stress related situations(Neuman,1995). The components of this theory focuses the patient as a whole include, the concepts of open system,environment,stressors,prevention, and reconstitution. The theory of Newman’s system model supports the solution falls in elderly group. According to Newman, the interventions (primary, secondary, and tertiary)are the purposeful nursing actions ,that help patients to maintain their stability and protects health. The implementation of fall prevention program, identify the high risk group, health education ,medication review, uses of multidisciplinary team like physical and occupational therapy to strengthen the muscles by exercises and activities are the secondary prevention measures to maintain their stability and prevent from falls. In conclusion, Newman’s theory is an open system in interaction with the environment both external and internal factors. The author strongly supported Newman’s theory of nursing to support to reduce falls in elderly group by taking fall prevention measures. Reference John,L.Creasia.,Elizabeth.Friberg.(5th ed.)Conceptual Foundations :The Bridge to professional nursing practice.(2011).Retrieved on August,20,2014 from https://pageburstls.elsevier.com/#/books/978-0-323-06869-7/pages/47247548

Yoshino covering

The Submissive Covering In reality, most people live through virtual fences as they feel social exclusion and racial covering arises. The fences have double standards either to protect the revered ones in protection, whereas, the common people are enclosed from society. The imagery of fence in Fences of Enclosure, Windows of Possibility and the Covering Hidden Assault Cover In our Civil Rights shows the theory of the way power structures restrict and control over society. All these fences are interconnected with racial covering in Covering The Hidden Assault on our CivilRights, where the minorities being excluded from virtual fences that restrict them from achieving mainstream. The representation of globalization is similar to white supremacy in the United States, the domination on less powered people. In this case, relating Klein term virtual fences will demonstrate how racial covering is affected by society with white supremacy Just as capitalism is built by the ones with huge reso urces. Lack of resources and racial pressure combine to create virtual fences on people who are not accepted and the search for window of possibility arises.Klein describes that the fences that protect public interest is disappearing fast. Similarly, the gap between the white and minorities is visible even on public television as virtual fences between different races. For example, when Hosting students say how they cannot imagine Asians appearing on TV, and goes says she cannot imagine any self-respecting minority could remain untroubled by the whiteness of television (Hosing, 306). It is showing the tendency of public TV not showing minorities and more likely the whites to be appeared.As invasion of the public by the private hectically put up new barriers, whether in schools, hospitals, workplaces, farms and communities, show commodity or necessity is becoming untouchable by common people Just like Asian Americans being less likely to be on public TV. The invading of the public by the private has reached into categories such as health and education, of course, but also ideas, genes, sees , now purchased, patented and fenced off, as well as traditional aboriginal remedies, plants, water and even human stem cells (197).Yes, and citizens are becoming more lack of resources and barred under many restrictions even on commodities. In both cases, it shows the bitter truth of virtual fence categorizing people in terms of race and resources, to dictate who is inside of power dynamics and who is not. One of Hosting students says that she will not mind how white television casts are and rather she will assimilate to the white norm or speak unaccented English. The productive way of getting over the barriers is to arouse the pride of authenticity as an individual feels the virtual fences of racial pressure.The window of possibility is created when Hosing speaks The Japanese believe they are a race apart, proclaiming their blood more pure than that of other peoples (299). Hosing explains how the other side of people can think differently, as well as remembering he was part of majority in mainland Japan. Hosing starts to show his Japanese pride and accept his heritage and says in Japan Hess part of majority too. The virtual fences in Klein writing relates to the racial covering mentioned by Hosing as people see the downside of either capitalism or globalization that puts bars around people or take away their rights, they conform to society.Virtual fences favor people with more accepted appearance and view someone's cultural aspect of racial identity as being different and furthermore, it elicits negative characteristic of a person, leading social exclusion. Klein says this as the fences of social exclusion can discard an entire industry, and they can also write off an entire country, as has happened to Argentina (197). The essential power of globalization has dark shadow over the world, disregarding common citizens who deposited their life savings.Th is claim clearly specifies how one country can be devastated by social exclusion. In comparison, Hosing mentions Yet if dating Janet represented assimilation in one sense, it was also its rejection. To date another Asian as to be raced apart. We would often be the only Asians in a social group (Hosing, 303). This fear comes from the worries about being fenced out of society and the racial barrier acts as locking out these people into their own barrier, groups of Asians, Hispanics and Blacks.Hosing mentions how another form of reaching windows of possibility is found as racial minorities try to breach the social contract of assimilation sometimes, Just like an African-American woman wearing cornrows. Racial covering can advance over categorical exclusion as written by Hosing, Times eave changed, and I suppose you could call it progress that a Chainman, too, may now aspire to whiteness (Hosing, 308). This also can open window of possibility as they challenge themselves to racially ass imilate to white people in order to be more conformed to society.Hosing questions how its worth asking when we will live in a society where Americans will feel central without feeling white and that we are far from that society. The virtual fences have great impact on individuals to feel socially excluded from one another, resulting racial covering to be socially accepted. Surprisingly, people are being barred from work for showing their diversity and federal Constitution and Title VII of the Civil Rights Act of 1964. It only protects race much more than orientation.Even at work, there's virtual fence as Hosing writes the unfairness of Title VII claims that English-only rules that require employees to speak English in the workplace (Hosing, 313). This states that the employers are being more required to be conformed to American society under their restriction. These policies have been another virtual fence on the basis of national origin. In imprison, globalization, which seems to b e decent title, misuses power over people by prevarication that co-opts only limited people controlling certain private companies that are open for certain types of people.Globalization is no longer organizing societies of the world, but as Klein explains the fences that surround the summits become metaphors for an economic model that exiles billions to poverty and exclusion (Klein, 199). This is when the activists were withstanding all the attacks from the police to confront the form of virtual fence. People fight back to open window of possibility on the social structure. Klein talks this behavior as following, their goal, which I began to explore in the final pieces in this book, is not to take power for themselves but to challenge power centralization on principle.Other kinds of windows are opening as well reclaim privatized spaces and assets for public use. (Klein, 200). They are both euphemism terms and the people misuse things are that are meant to be good to show their power over lower people. People sometimes take challenge on virtual fences to advance over exclusion and discrimination and confront at the stage. Hosing and Klein share many examples and that limited

SAT Chemistry Subject Test Information

SAT Chemistry Subject Test Information    You dont have to be going into the chemistry field in college to take the SAT Chemistry Subject Test. If youre thinking about heading into pharmacology, medicine, engineering or biology, then this SAT Subject Test could show off your skills when others cant. Lets get into whats on this exam, shall we? Note: This test is not part of the SAT Reasoning Test, the popular college admissions exam. This is one of the many SAT Subject Tests, exams designed to showcase your particular talents in all sorts of fields. SAT Chemistry Subject Tests Basics Before you register for this test, here are the basics: 60 minutes85 multiple-choice questions200-800 points possibleA period table will be provided for you.Calculators are not permitted on the test, but are unnecessary anyway. SAT Chemistry Subject Test Content So, what will you need to know? Here are the number of questions and the types of content youll be looking at when you sit for the exam: Structure of Matter: Approximately 21-22 questions Atomic Structure: (experimental evidence of atomic structure, quantum numbers and energy levels, electron configurations, periodic trends)Molecular Structure: (Lewis structures, three-dimensional molecular shapes, polarity)Bonding: (ionic, covalent, and metallic bonds, relationships of bonding to properties and structures; intermolecular forces such as hydrogen bonding, dipole-dipole forces, dispersion (London) forces) States of Matter: Approximately 13 – 14 questions Gases: (kinetic molecular theory, gas law relationships, molar volumes, density, and stoichiometry)Liquids and Solids: (intermolecular forces in liquids and solids, types of solids, phase changes, and phase diagrams)Solutions: (molarity and percent by mass concentrations, solution preparation and stoichiometry, factors affecting solubility of solids, liquids, and gases, qualitative aspects of colligative properties) Reaction Types: Approximately 11 – 12 questions Acids and Bases: (Brà ¸nsted-Lowry theory, strong and weak acids and bases, pH, titrations, indicators)Oxidation-Reduction: (recognition of oxidation-reduction reactions, combustion, oxidation numbers, use of activity series)Precipitation: (basic solubility rules) Stoichiometry: Approximately 11 – 12 questions Mole Concept: (molar mass, Avogadro’s number, empirical and molecular formulas)Chemical Equations: (balancing of equations, stoichiometric calculations, percent yield, and limiting reactants) Equilibrium and Reaction Rates: Approximately 4 – 5 questions Equilibrium Systems: (LeChà ¢teliers principle in gaseous and aqueous systems, equilibrium constants, and equilibrium expressions)Rates of Reactions: (factors affecting reaction rates, potential energy diagrams, activation energies) Thermochemistry: Approximately 5 – 6 questions Conservation of energy, calorimetry and specific heats, enthalpy (heat) changes associated with phase changes and chemical reactions, heating and cooling curves, entropy Descriptive Chemistry: Approximately 10 – 11 questions Common elements, nomenclature of ions and compounds, periodic trends in chemical and physical properties of the elements, reactivity of elements and prediction of products of chemical reactions, examples of simple organic compounds and compounds of environmental concern Laboratory Knowledge: Approximately 6 – 7 questions Knowledge of laboratory equipment, measurements, procedures, observations, safety, calculations, data analysis, interpretation of graphical data, drawing conclusions from observations and data SAT Chemistry Subject Test Skills Recall of Facts: 17 Questions. Here, youll be tested on whether or not you remember a definition, can identify a term, or can otherwise shell out important chemistry knowledge. Application of Material: 39 Questions. This is where things get tougher. Can you apply the knowledge youve learned to solve chemistry problems? Can you apply the concepts of ratios and proportions to solve basic word problems without the use of your calculator? Synthesis of Material: 29 Questions. This skill is the toughest of the three. Here, youll need to be able to make assertions and create new ideas based on information presented. Why Take the SAT Chemistry Subject Test? Obviously, no one is going to take this test if it doesnt fit in with his or her major, unless youve really done poorly on the regular SAT Test and want to redeem yourself a bit by showing that you do have some brains in the old noggin. If you are majoring in a chemistry-related field like medicine, pharmacology, any of the sciences, then take it to show what you can do and emphasize the positive impact you can make on the program. Competition is fierce for some of these majors, so its great to put your best foot forward. Besides, it just may be a requirement for your program, so be sure to check with your admissions advisor before you blow this off. How to Prepare for the SAT Chemistry Subject Test The College Board recommends taking at least 1 year of a college-prep Chemistry course, along with having a year in Algebra (which everyone does) and some laboratory work. Personally, I recommend getting a test prep book for this bad boy and learning anything you didnt when you were distracted by all the beakers in high school Chemistry class. In addition, there are some free practice questions on the College Board site, along with the answers to show you where you may have tripped up. Sample SAT Chemistry Subject Test Question The hydrogen ion concentration of a solution prepared by diluting 50. mL of 0.10 M HNO3(aq) with water to 500. mL of solution is? (A) 0.0010 M(B) 0.0050 M(C) 0.010 M(D) 0.050 M(E) 1.0 M Answer: Choice (C) is correct. This is a question that concerns the concentration of a diluted solution. One way to solve the problem is through the use of ratios. In this question, a solution of nitric acid is diluted 10-fold; therefore, the concentration of the solution will decrease by a factor of 10, that is, from 0.100 molar to 0.010 molar. Alternatively, you could calculate the number of moles of H ions present and divide this value by 0.50 liter: (0.100 Ãâ€" 0.050)/0.5 M of the diluted solution. Good Luck!

Free Essays on The Inner Battles Of Mulan

The Inner Battles of Mulan The story of Mulan has been told for hundreds of years in China. Mulan’s tale has been used to motivate young girls to achieve their goals and to teach them that anything is possible. These stories show the strength within such a young person, making children to young adults believe they can be someone to look up to one day. With the help of Disney, this story has been introduced to many more people around the world and through the timelessness of animated features, will continue to for many years to come. There are several versions of Mulan’s story but the two that will be discussed are, â€Å"White Tigers† from Maxine Hong Kingston’s memoir The Woman Warrior and â€Å"The Ballad of Mulan†. These two different versions of the story strongly convey the themes of inadequacy that gender barriers create for women and how loneliness can affect someone. Kingston’s version of Mulan emphasizes these themes and are a reflectio n of her resentment to Chinese society which has roots in her childhood and stems from the strained relationship with her mother. In â€Å"White Tigers†, the first sentence of the story already sets up the gender barrier. â€Å"...we learned that we failed if we grew up to be but wives and slaves† (Kingston 19). This quotation automatically sets up the women’s feelings of inadequacy from the very start and continues throughout, ending with, â€Å"I read in an anthropology book that Chinese say, ‘Girls are necessary too’; I have never heard the Chinese I know make this concession† (Kingston 52-52). â€Å"The Ballad of Mulan† really has no gender barrier in it other than Mulan pretending to be a man so her father doesn’t have to join the army. There are not any significant signs of oppression directed towards her by men even before she joined the army as there are in the story by Kingston. One author’s analysis of â€Å"The Ballad of Mulan† notes that, ï ¿ ½... Free Essays on The Inner Battles Of Mulan Free Essays on The Inner Battles Of Mulan The Inner Battles of Mulan The story of Mulan has been told for hundreds of years in China. Mulan’s tale has been used to motivate young girls to achieve their goals and to teach them that anything is possible. These stories show the strength within such a young person, making children to young adults believe they can be someone to look up to one day. With the help of Disney, this story has been introduced to many more people around the world and through the timelessness of animated features, will continue to for many years to come. There are several versions of Mulan’s story but the two that will be discussed are, â€Å"White Tigers† from Maxine Hong Kingston’s memoir The Woman Warrior and â€Å"The Ballad of Mulan†. These two different versions of the story strongly convey the themes of inadequacy that gender barriers create for women and how loneliness can affect someone. Kingston’s version of Mulan emphasizes these themes and are a reflectio n of her resentment to Chinese society which has roots in her childhood and stems from the strained relationship with her mother. In â€Å"White Tigers†, the first sentence of the story already sets up the gender barrier. â€Å"...we learned that we failed if we grew up to be but wives and slaves† (Kingston 19). This quotation automatically sets up the women’s feelings of inadequacy from the very start and continues throughout, ending with, â€Å"I read in an anthropology book that Chinese say, ‘Girls are necessary too’; I have never heard the Chinese I know make this concession† (Kingston 52-52). â€Å"The Ballad of Mulan† really has no gender barrier in it other than Mulan pretending to be a man so her father doesn’t have to join the army. There are not any significant signs of oppression directed towards her by men even before she joined the army as there are in the story by Kingston. One author’s analysis of â€Å"The Ballad of Mulan† notes that, ï ¿ ½...

Audit Client Considerations

With this particular case study I will discuss several questions and facts regarding audit client considerations. 1) A brief summary of the case. 2) Identify key behaviors, attitudes and ethical dilemmas (if any) faced by the auditors. 3) Assess the philosophical and practical alternatives summarized in the case questions and evaluations of those solutions. 4) Briefly summarize what I would do faced with this situation in real life. The case is that of a CPA firm, Cardinal Coyote, located in Phoenix, Arizona and centers around three personnel members. Yancy Corliss is a new partner with the firm that is summoned into the managing partner’s office, Sharon Rules. Rules indicates that Jost Furniture is looking for a new auditing and she has been approached to submit a bid. Before committing to a bid Rules would like Corliss to conduct a background check to assess the potential risk of obtaining Jost as a client. The contract could prove to be quite lucrative for the firm as the company will need advice on international expansion. Since the bid is due to close fairly quickly she gives Corliss three days to report back to her. Corliss assembles his team which includes Lanny Beaudean who worked for the IRS for two years before joining the firm. Beaudean hopes to gain international experience with the firm so as to further his dream of becoming a CEO. The other two members of the team are Vinnie Gabelli and Jacki Oloff both of whom are not Arizona natives. After discussing their respective duties the team met at the end of the day to discuss their findings. After following a checklist of risk assessment they followed all except for the Verify the circumstances of any prior auditor’s dismissal1. The team felt that Yancy Corliss would be better suited to obtain this information. After non response from the firm’s attorney and sidestep answer of personality conflicts from Jost the team did receive permission to speak with previous auditors. They discovered that since there had been a modified opinion of the 2006 financial statements, where the auditors raised questions of going concern. The company had suffered persistent losses and the lack of cash flow was impairing their ability to secure financing. They also learned that subsequent auditors had been dismissed also for apparently coming to the same conclusion as the predecessor firm. Upon further investigation the team found that a million dollar loan covenant had been violated by neglect to keep a minimum balance due to the fact that the owner had withdrawn $500,000. 00 out of the company account to place a down payment on his home. The next time the covenant was broken the bank started foreclosure on the loan. The behaviors and attitudes of the auditor’s was very professional in exercising due diligence and proper training in the following manners. Oloff tried to contact the attorney several times by phone, left five messages and when she inquired about voice mail and email received a no answer to both types of technology. She also tried to set an appointment but was fended off of this type of communication as well. Corliss was put off about speaking with the previous auditors by the owner citing that there were personality conflicts and his concern was they would speak ill of the company. Corliss reminded him that it is required part of the procedure to accept them as a client. Gabelli investigated the going concern aspect, in doing so he found out that a loan to Phoenix Second Bank had begun foreclosure proceedings and the reasons behind this. He also found that by the time the foreclosure process had been completed the loan had been paid off. Finally Beaudean expressed his and the team’s concerns about taking on Jost as a client. All of these actions are in accordance with GAAS requirements on due diligence and appropriate training2. However had the situation arisen that is stated in question 2 of the case study there would be a serious issue that would be faced by Rules and Beaudean both. Question 2 asks what if Corliss had recommended that Jost be taken on as a client which surprises Beaudean and he asks what other factors did he consider and his response is â€Å"I am a new partner in the firm. I have to bring in new business. This client is a slam dunk. If we make a reasonably competitive bid, we will get the account. † â€Å". This presents a problem for Rules and Beaudean. It is abundantly clear that in this scenario Corliss is placing his needs above that of the society (in this case the firm). This as we have learned places him at Stage 2 of Kohlberg’s Model and violates all of the Six Pillars of Character. If Beaudean decides to follow the ethical choice of reporting his team’s findings to Rules the trust that was given to Corliss by assigning him the task of doing a thorough investigation. Due diligence and professional care are two of the core foundations upon with not only GAAP is founded upon but GAAS as well. Every accountant whether he/she is a Certified Auditor, CPA or CMA is required not only by law but by Ethical Standards to practice in our profession2,34. If the decision were to go ahead and submit a bid it would violate the standards by which we practice and are ethically bound to abide. In conclusion I would have done exactly as the auditor’s did. I would strongly recommend against taking on Jost as a client not only due to the going concern but also because of the red flags that appeared during a background investigation. Who knows what would further show up that was either unethical or illegal or both. In my personal opinion no contract is worth tainting my professional integrity and reputation. If Corliss were to recommend taking Jost on as a client I would raise my concerns with Rules and outline all that we had learned as well as strongly recommend against taking on Jost as a client.

The energy industry's role in influencing the United States foreign Literature review

The energy industry's role in influencing the United States foreign policy towards the Gulf region - Literature review Example However ,the organization points out that although the government may not eliminate the importation of oil, there are ways in which it can reduce cartel market control and reduce the demand for the product (www.fueleconomy.gov,2010).One of the solutions that the government has sought in reduce this problem is the passing of a legislation that will see the decrease on oil through increasing corporate average fuel economy (CAFE) standards on new cars. This will see a reduction in the consumption of oil by 25 billion gallons by 2030. The United States oil politics entails the need and importation of crude well plays a centre stage in the politics of the United States (Gendier, 2003). Even though the US only constitutes of 5% of the world population, it global oil consumption ids 25% greater than that of the European Union. To cushion the energy supply from experiencing rude shocks, the US has for along time developed diplomatic ties with its allies in the Middle East precisely Saudi Ara bia and Iraqi. According to Saudi Arabia, has 25 % of the world’s oil reserve and the US imports 13% of its oil imports from the country. Some of the initiatives taken by the US is to ensure that the Saudi Arabia government continues to price its oil in US dollars. The same ties have continued to exist in Iraqi in the context that it is protecting it from its enemies as well as protecting its energy. According to Gendzier (2003), the role of US in facilitating the acquisition of weapons is ignored or justified when it is in terms of Iraq-Iran war. However, there is little to talk about when it comes to the continuation of the US to remain in Iraq even after the war and the broader political agenda that has a hand in paying the US policy in the region. David and Schmitt (2002), indicates that the White House was reported to have â€Å"settled on a war plan for Iraq† this implied that the US had to take 200,000 to 250,00 troops by air ,water and land to the Iraq, the aut hors wonder why such an enormous move was justified. The US administration seldom acknowledge that the presence of its troops in the middle East is to protect the US oil companies and get access to the regions oil reserves (David and Schmitt, 2002). A report presented by the Institute for National Strategic Studies (INSS) clearly stated that the US military intervention in the gulf region was to protect its oil supply and protect US interests â€Å"â€Å"the US presence in the Gulf is primarily intended to maintain the flow of oil by preventing a hostile power from establishing hegemony over the region...† (INSS, 2002). The long distance between the US and the Middle East has not stopped it from being felt in almost every corner of the region. According to WGBH, Educational Foundation (2002), all through the 20th century, the US has had a long trail of intervention on diplomatic and war raged overture. Some of the interventions have been triggered by the long standing compet ition between the Soviet Union and The United States of America and the two have used the Middle East as a fighting ground. More so, the American economic interest on the Middle Eastern oil has also played an important role in the American Policy

No topic Essay Example | Topics and Well Written Essays - 1000 words - 9

No topic - Essay Example It was noticed that people who hold a biblical perspective are radically different in their views on common positions about moral principles. In addition, they choose a lifestyle which is very different from other people`s one. People, who believe in the Creator, do not recognize the scientific and pseudo-scientific theories about the origin of the universe. Moreover, they may believe that they came to Earth with a certain purpose, at least, to lead a virtuous life, and then - as the highest award – their souls would reunite with God. They believe that God directs them, and he also sends the tests to them - in some ways it is similar to the ideas of fatalism. In addition, it is difficult to convince the followers of monotheism that other point of view have a right to exist too. The Word of the Creator - as the highest incomprehensible creature, who causes trembling – lead to no distinguish between "religious" and "secular" life; there is only the Christian life. Mark Twain vividly expressed opinion on the subject of the cruelty of God, his abuse and violence on his creations: â€Å"Our Bible reveals to us the character of our God with minute and remorseless exactness. [†¦] In the Old Testament His acts expose His vindictive, unjust, ungenerous, pitiless and vengeful nature constantly. He is always punishing—punishing trifling misdeeds with thousand-fold severity; punishing innocent children for the misdeeds of their parents; punishing unoffending populations for the misdeeds of their rulers; even descending to wreak bloody vengeance upon harmless calves and lambs and sheep and bullocks, as punishment for inconsequential trespasses committed by their proprietors. [†¦] It makes Nero an angel of light and leading, by contrast†. True, the Bible says not to kill, not to steal, love thy neighbor as thyself, love your enemies and so on. Therefore, when we hear the call for

Character analysis Essay Example | Topics and Well Written Essays - 1500 words

Character analysis - Essay Example â€Å"Never forget what you are. The rest of the world will not. Wear it like armor and it can never be used to hurt you† (Martin, 56). The dialogue is from George R.R Martin’s series, A ‘Song of Ice and Fire’, spoken by Tyrion Lannister, one of the most fascinating characters who carry a remarkable astuteness and intricate personality in the book. Apparently, his words indicate the great hopes and strong self-esteem that he possessed despite being a dwarf and believed that his physical disability does not imply his inability to deliver in life. Through his moving and treasured way of speaking, Tyrion shows outstanding ability of prudence and intuition. â€Å"As the most grandest creation† of the author Tyrion’s ambitions vitalizes on his unique perspective and open the new page of history on the great performance of a dwarf in media. Commendably, Tyrion sojourns on to attest that indeed the adversaries linked to his dwarfism can be overcome ( Ben, 01). Moreover, to fully comprehend the complexity and uniqueness of the characteristics of Tyrion, one must discern his childhood background. As a â€Å"high born dwarf† in an extremely dignified and arrogant family who had controlled their governance over seven kingdoms, Tyrion was not a son with interminable elegance and fondness. On the contrary, he has been depicted as a â€Å"midget† or â€Å"imp† who has been made an outcast by other characters in his family (Abraham et al., 116). Among different reasons behind people’s hatred towards Tyrion includes the death of his mother while she was giving birth to him. Tyrion Lannister does not share a strong bond with his only sister named Cersei Lannister. Nevertheless, his brother Jamie Lannister has a lot of compassion for Tyrion for which he has helped him throughout the novel. Additionally, the community of the Lannisters immensely ostracized Tyrion because he was expected to be

Nationalization of oil industry in Argentina Essay

Nationalization of oil industry in Argentina - Essay Example On the other hand, Argentina believes that they have enough authorities and freedom to formulate policies which are necessary to safeguard the interests of the country. This paper critically analyses the decision to nationalize oil companies in Argentina. Table of Contents Oil & Gas Report Argentina.Q1 2013. (2012). Business Monitor International. November 2012. p.1-93. 11 Romero, S. and Minder, R. (2012). Argentina to seize control of Oil Company. The New York Times. April 16, 2012. 11 Sprinkle, T. (2013). For Argentina’s Nationalized Oil ‘Industry’: A Year of Nothing Retrieved from http://finance.yahoo.com/blogs/the-exchange/argentina-nationalized-oil-industry-nothing-232525794.html 11 Introduction â€Å"Exactly a year ago, Argentina President Cristina Fernandez de Kirchner announced to the world the expropriation of 51% of Argentine oil company YPF from Spain's Repsol† (Sprinkle, 2013). The declaration of President Cristina was totally unexpected and too k by surprise by many countries. In fact, Spain was shocked by this announcement because of the problems this decision might cause to Spanish economy. It should be noted that Spanish company Repsol is the 15th largest petroleum refining company in the world according to the recent statistics. Moreover, the growth of Repsol is contributing heavily to Spanish economy. Therefore Cristina’s decision has the potential to affect Spanish economic growth in one way or another. Spanish ministers have already warned Argentina about the possibility of a diplomatic and industrial war with Argentina. Before the arrival of Argentina’s decision, the common belief in Latin America was such that countries in this region can develop properly only with the help of privatization and liberalization like policies. That is why Cristina’ decision caused plenty of surprises, not only in Argentina, but also in other countries in Latin America. Cristina is one of the most popular administ ers in Latin America. Moreover, she has taken this decision after a cabinet meeting. In other words, Argentina has taken this decision after a comprehensive debate. They know very much about the benefits and problems this decision might bring to Argentina. In a heavily globalized world, countries are contesting heavily to attract foreign direct investment as much as possible because of the awareness that internal resources alone may not help a country to develop properly. Even communist China does not have any problem in welcoming foreign companies. Moreover, majority of Argentina’s neighboring countries are engaged in activities to welcome foreign direct investments. Under these circumstances, Argentina’s decision surprised many countries, especially Spain. Nationalization of Oil Industry in Argentina It is necessary to know the size and characteristics of Argentinian oil industry before, discussing the merits and demerits of Cristina’s decision. The following table provides a rough idea about Argentina’s petroleum data from 2010-2016. (Oil & Gas Report Argentina.Q1 2013, 2012, p.8) From the above table, it is evident that Argentina’s proven oil reserves may remain unchanged, at least for another three years. At the same time, the total net petroleum exports started to decline from 2010 onwards.

Events in U.S.A History in 1799 Research Paper Example | Topics and Well Written Essays - 1500 words

Events in U.S.A History in 1799 - Research Paper Example Major amendments to the American constitution took place during his reign (Henriques 148). Largely, the American society recorded great changes in its political history following the ascension and death of President George Washington. Many historical facts in American society developed from contribution of renowned personalities in the society. Politics and war are inseparable, in many cases, they would influence the out come of events in the society. The political system adopted by the society in a particular period would influence the outcome of events in the society. For instance, the quest for independence by the American late president George Washington changed the political history of the nation. Social lifestyle of people in the society would change when different politicians ascend to power. Social changes brought by a politician in office would influence the lives of the people in the society. This paper intends to explore the effects of death president George Washington in 1799. Many historical publications through books and articles provide information regarding many reputed political figures that brought social or economic changes in the society. Demise of such political personalities may lead the country into instability. The death of President George Washington brought many changes to the political and social systems in America. Death of George Washington influenced the political system of United States of America. Although he was thought to achieve amicably in many of his policies, some of the changes instigated by his successors impacted political state of the country positively. For instance, Washington did not like formation of many political parties and promoted federal ideology while he was a live (McMaster 326). His death was a blessing to the Militia Legion, which was against his federal system of governance. The Militia Legion believed that, the presence of George Washington promoted federal policies. History records that the Militia Legi on honored a partisan governor of Pennsylvania, Thomas McKean (Koschnik 237). Militia Legion acted contrary to the expectation of many people. The Republican wing followed national mourning script. Another notable event that took place when George Washington died is joint mourning program that was led by Republican militia companies. His death led to the abortion of slavery as he had started in his will. The will indicated the intention of George Washington to abolish slavery and promote equality among the American people. Historian believes that the death of George Washington influenced the reaction of United States to Quasi War. The decision made by United States to engage in Quasi War was contrary to the wishes of President George Washington. George Washington influenced the neutral position that American took in handling the issues European conflicts (Grizzard 111). It is important to note that the European conflict had an impact to United States politically and economically. Th e economical ties between United States of America and the western countries relied on peaceful coexistence among the countries. This major factor influenced the decision of President George Washington. Political events, which took place after his death, respected many political decisions that he made while he was a live. For instance, federal governance system did not collapse. This led to disagreement between the two warring faction which later jeopardized the unity of United States of America. Unity of the nation was very crucial because it marked the end of tyrannical British regime. Another crucial area that is worth noting is role of unity in passing of the sedition act.

Youth Homelessness in Hawaii Essay Example | Topics and Well Written Essays - 2000 words

Youth Homelessness in Hawaii - Essay Example This paper has addressed homelessness amongst the youth in Hawaii, from various angles. The paper starts with an introduction to the issue, then looking down the historical perspective of homelessness in the United States. This is then followed by a narrowed down approach to homelessness among youths in Hawaii. The causes and the impacts as well as the demographics of the issue have been discussed. The paper ends with an insight into the social manner in which this issue can be approached. In this regard, the arenas of social policies have been visited, that is macro, mezzo and micro methods into intervening homelessness. Introduction According to the United Nations and the Conference for European Statisticians (CES) (2009), homelessness can be categorized broadly into two categories; Primary homelessness; this is also referred to as rooflessness. This refers to the group of people who live in the streets without any shelter that would qualify for a living quarter (United Nations, 20 09). Secondary homelessness; these are people who have no usual residence are usually hopping between various types of accommodation that would cater for them such as homeless institutions. The category also includes those who are in various private aboard but cannot quote a usual address during census (United Nations, 2009). Homelessness, can thus, according to the above two approaches, be defined as the condition of lacking a regular dwelling. Legal definitions of this term are very broad and vary from country to country. Various conditions lead to homelessness with the condition proliferating in the mid 80s due to strenuous economic conditions. Most countries, however, have put in place various measures to cater for the homeless. This is mainly and in form of provision of basic life commodities as food, clothing and shelter. This is done by community-based organizations through volunteers or through government agencies. According to Basuk & Rosenberg (1988), homelessness was a pr evalent issue in The United States in the 80s. In their article, they acknowledged presence of about a third of the homeless living in America. Despite these alarming figures, little was known in terms of the causes of the situation, consequences, and the antecedents of the problem. According to research, there are so many conditions being faced by the homeless that are still unmet. This paper focuses on homelessness in Hawaii. The paper will focus on the effects of the situation, demographics, economic trends, effects on families, and other related effects, and the social concern at various levels. Homelessness in Hawaii There has been a large increase in the number of homeless youth in Hawaii. The issue has trickled to Honolulu, a major city in tourism. The increase in the number of homeless people in Hawaii has led to a major outcry from concerned groups such as the church, public service, leaders of the community and the general public. Incidentally, the issue of homeless people in Hawaii is slowly becoming a public issue considering the high rates of publicity that its facing. Such continual cycles of homelessness within the youth in Hawaii is leading to deteriorating behaviors and a rise in crimes. It is a behavior that inflicts on youth in such a manner that one may find some running away from their homes due to the various problems. There are more detrimental effects of homelessness to the community such as increase in insecurity, and poor health and sanitation. It is a common factor to see homeless youth living in sewer lines (Kidd, 2006). Social personnel have the liability of abating this situation through looking into various solutions such as safe housing, access to health care, and maybe try to unite some of the homeless with their families, where

Events in U.S.A History in 1799 Research Paper Example | Topics and Well Written Essays - 1500 words

Events in U.S.A History in 1799 - Research Paper Example Major amendments to the American constitution took place during his reign (Henriques 148). Largely, the American society recorded great changes in its political history following the ascension and death of President George Washington. Many historical facts in American society developed from contribution of renowned personalities in the society. Politics and war are inseparable, in many cases, they would influence the out come of events in the society. The political system adopted by the society in a particular period would influence the outcome of events in the society. For instance, the quest for independence by the American late president George Washington changed the political history of the nation. Social lifestyle of people in the society would change when different politicians ascend to power. Social changes brought by a politician in office would influence the lives of the people in the society. This paper intends to explore the effects of death president George Washington in 1799. Many historical publications through books and articles provide information regarding many reputed political figures that brought social or economic changes in the society. Demise of such political personalities may lead the country into instability. The death of President George Washington brought many changes to the political and social systems in America. Death of George Washington influenced the political system of United States of America. Although he was thought to achieve amicably in many of his policies, some of the changes instigated by his successors impacted political state of the country positively. For instance, Washington did not like formation of many political parties and promoted federal ideology while he was a live (McMaster 326). His death was a blessing to the Militia Legion, which was against his federal system of governance. The Militia Legion believed that, the presence of George Washington promoted federal policies. History records that the Militia Legi on honored a partisan governor of Pennsylvania, Thomas McKean (Koschnik 237). Militia Legion acted contrary to the expectation of many people. The Republican wing followed national mourning script. Another notable event that took place when George Washington died is joint mourning program that was led by Republican militia companies. His death led to the abortion of slavery as he had started in his will. The will indicated the intention of George Washington to abolish slavery and promote equality among the American people. Historian believes that the death of George Washington influenced the reaction of United States to Quasi War. The decision made by United States to engage in Quasi War was contrary to the wishes of President George Washington. George Washington influenced the neutral position that American took in handling the issues European conflicts (Grizzard 111). It is important to note that the European conflict had an impact to United States politically and economically. Th e economical ties between United States of America and the western countries relied on peaceful coexistence among the countries. This major factor influenced the decision of President George Washington. Political events, which took place after his death, respected many political decisions that he made while he was a live. For instance, federal governance system did not collapse. This led to disagreement between the two warring faction which later jeopardized the unity of United States of America. Unity of the nation was very crucial because it marked the end of tyrannical British regime. Another crucial area that is worth noting is role of unity in passing of the sedition act.

Comparative analysis of English letter writing Essay Example for Free

Comparative analysis of English letter writing Essay Research background   Business letter writing within an international context is of valuable significant in the business and career sector. An interest on business letter writing culture needs to be explored so as to understand various context of how different cultures within an international perspective write business letters. This means more empirical research on business letter writing methodologies and culture.    This will facilitate the easy comprehension of how to relate and even apply for work in different countries and getting an interview and subsequently a job based on the understanding of business letter culture and methodologies of that specific country.    This means, business letter writing culture has various different concepts, which need to be explored. Empirical research on business letter writing show there are various elements and principals of business letter writing. These elements are distinctive and are meant to supply sufficing background on how to correspond effectively in economic references. The context of business letters lies within the profound difference in culture and use of English in different countries. British, American and Canadian styles have almost similar formats but different style as well as different syntax construction elements.    In Canada, which is the key focus of this paper, there are many similarities in the standard format and style of English business letters but the style, syntax formation and word choice seriously dissent with the Standard English business letter. Our focus on the Canadian business letter writing culture and the concepts employed in writing these economic letters like work application letters, contract procurement letters, government trade concessions and incentives letters as well as translation of Canadian business letter reference translations to English. This profoundly draws out the adaptation of the English language by the Canadian culture and the subsequent nativization of the English language to the Canadian culture. The various elements of writing a business letter explains the context of globalization of English as a corporate lingua franca with emphasis on various business writing cultures and how they use these elements to communicate the various arising economic references. The Latvian context helps in cross-examining differences in the style and format of economic letters within different cultures as well as the inception of standard letter writing styles.   Ã‚   This explains the various contexts of business letter writing whereby, we examine the acquisition of English as a second language in Latvia, the inception of English letter writing in Canada and the different styles and approaches to business letter writing Canada as well as a cross examination on the differences in the formats and styles of economic reference letters in Britain and the America and the Canada.    This research background helps us review the literature on the context of Lavian, British, Canadian and American business letters. On the Canadian context, we explore further, the style, culture and the empirical research and profound review of the society’s perception of English as a second language and the subsequent use of the English language as a standard language to express and communicate business references in the Latvian corporate world. As such we add up existing empirical research with facts and reviews of arising differences, ease of translation and the use of various native Canadian (French, Indian) language style in business letter writing. Introduction    The increasing importance of business letters within an international context is important in improving the level of proficiency in both corporate executives and other persons who wish to write business letters. Business letters reflect to communication between a party and a company/corporation with a reference denoting an economic reference like a contract, application for a job or any other business related reference.    A more prolific description of business letter is ‘a letter written when particular issues on a particular corporate subject need to be resolved. These particular issues include establishing an important business contact in a local business environment and overseas, selling or buying, advertising and other business related activity.   Ã‚   When writing these letters certain principles referred to as ethical considerations are adhered to so as to add panache to the meaning of the letter. These ethical considerations are the drivers of the message of the letter and profoundly explain the role of the paper and the context of the perception, attitude and meaning of the letter writers’ intentions.   Ã‚   Emerging differences in style and format while both these aspects are derived from the traditional English business letter is of interest. It requires more research to explain how communities around the world adapt the English language to suit their native style and internationalize it. This paper explores the Canadian community and their business letter writing styles and formats.   Ã‚   Ethical considerations in business letter writing in Canada are similar to most Standard English formats and styles. According to Artemeva (1998) â€Å"in the global context, English is often used as a medium of communication for both the English-speaking and non-English speaking partners† (Artemeva 1998: 286). Toury explains this context of difference in the culture of writing more profoundly    He asserts that, two languages may possess a roughly corresponding set of styles; however, cultural factors, social context, organizational structure, and the like make the verbal representation of mental sets so highly situated within a particular culture that, even though these mental sets may overlap between one language and another, they rarely match exactly† Toury Gideon 1980). This explains the context of difference in style and format of Canada English letters from the Standard English business letter.    The Canadian context is better understood from the Bahktin and Rodman approach on difference in cultures and their adoption of English by these cultures. They assert that the differences between languages as systems imply certain incompatibilities between utterances produced by speakers and writers of different languages if they choose one shared language as a medium of communication. Artameva explains this context further through expounding on the difference on the sense of business letter translation by a non English speaker employ a rhetoric and a sequence of thought. According to Kaplan, this rhetoric and sequence of thought, â€Å"destroys the expectation of the native reader† (Kaplan 4).   Cultural influences, then, often lead to misconceptions that require to be empirically measured. Various tools of evaluating and overcoming such misconceptions are required. One of the most effective methodologies (tool) of evaluating these misconstruing is the contrastive rhetoric which highlights pragmatic errors that are as a result of interaction of language pragmatic errors that are â€Å"the result of an interactant’s imposing the social rules of one culture on the listeners’ communicative behavior. According to Riley the situation where the social rules of another culture would be more appropriate. He explains that grammatical systems of the Canadians and English are fundamentally different. English is a language in which grammatical meaning is largely expressed through the use of extra words and by changes in word order. Overview on writing letters in Canada and the British and American perspective    According to the Canadian English language proficiency, individual skills in using grammar to communicate is essential Paradigms of business letter writing and also general communication using the written form is of interest to Canadian researchers. There is minimal empirical research on the subject leading to scarce information on both style and various aspects of the concepts employed.    Due to its multi cultural nature, Canada represents an interesting tradition in writing and the gradual adaptation and adoption of English language to its multi culture. The education system as well as the corporate weather and institutions in Canada require individuals to obtain proficiency levels in Canadian English. These levels of proficiency will help these individuals have abilities in general reading and writing skills.   Ã‚   This has led to various institutions in Canada to lobby and support for the post-secondary and employment training programs in which functional reading and writing skills in the multi cultural society to increase the capacity of the labor sector. The labor sector as well as the education sector seeks to have individuals who have proficiency in reading and writing as well as abilities in sentence structure, reading comprehension, English usage, and essay writing.    According to Graves (1997), â€Å"the differences between Canadian British and American cultures as they manifest themselves in business discourse are in the complexity inherent in a multicultural society as in the context of Canada. In Canada there is a concern for and tolerance of others, awareness of class distinctions, concern for the collective over the individual. This distinct Canadian identity affects genres such as the direct marketing letter because the genre depends on shared understandings between writers and readers; these understandings in turn depend upon cultural values† (Graves 1997:2).    Examining the letters written by Canadians and Americans explain the difference in the cultural context of writing letters. Graves argues that Canadians, British and the Americans employ the concept of power distance, directness in the subject of the letter and individualism within the wordings style of the business letters. There are emerging differences in syntax formation and the style of writing the economic letters and most notable, there is the distinctive virtue by the Canadians About their nature. ‘Business communicators need to be aware that Canadians see themselves as culturally distinct, and they need to write differently for Canadian audiences’ (Graves 1997:2-6). Similarities and differences in the paradigms of letter writing in Canada, America and Britain Canada Britain America  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Canadians stick to traditional British English ( This is in speech and syntax formation)  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Language is curt and lays emphasis on the context of the purpose of communication due to the diversity of the community  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The structural aspects of the Canadian letters are contentious. It is borrowed from both Englander and American style. The standard methodology is aligning the name, address and date of the writer and the addressee on the left  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Britons stick to the traditional Queens English in both syntax and speech formation  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The language, though aimed at denoting the purpose of the letter is traditional and the writers tries to maintain traditional England tradition  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The English letter structural aspects are diverse. Name and address can be either left or right.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Americans have evolved English to suit their cultural and communication needs  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There is minimal courtesy and the writer is elaborate, very brief and adhoc in his message through the use of slang words to shorten the letter and get to the point  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   American letter structural aspects reflect on aligning these addresses on the right and the addressee address on the right. Convections and the Canadian context of business letter writing    The genre of Canadian letters and the style is mostly associated with the Scottish emigrants. Numerous Scottish populations moved into Canada to form a Scottish community in the vast multicultural Canada. According to Moir (1984), Scottish repositories have played an important role in the preservation of Canadas written heritage, but few archivists and historians seem to be aware that Canadian institutions have reciprocated this favor to a significant degree. As a result of the increasingly heavy waves of emigration from Scotland that reached North America from the late eighteenth to the early twentieth centuries.    Canada has become a rich but relatively untapped source of manuscript material generated by Scots on both sides of the Atlantic. Analyzing these scripts is by no means near completion, and published inventories only hint at the wealth of material in Scotland that remains to be explored by students of Canadian social and business history in particular (Moir 1984: 146) Logan explains the Canadian letter writing as a profound and interesting. Logan emphasizes that Canadian business letter writers are keen on the subject of the letter and often make sure that the addressee is aware of what they want through the letter. Canadian economic letters are direct to the point and very clear on the subject.    A sample ancient Scottish-Canadian letter obtained from an archive shows the style and emphasis on the backbone of the message by the writer of the letter. As explained by Moir, the letter is part of the letter-books of Martin MacLeod that are in the possession of the Canadian History Department of the Metropolitan Toronto Library. After retiring from the British Army with the rank of captain, MacLeod took up the lease for his fathers sheep farm on Skye. The ensuing correspondence written at Drynock deals with the usual family concerns, especially MacLeods attempts to ensure that his children receive both a sound education on the isolated farm and ample provision for their future subsistence. For the most part, MacLeod was much more preoccupied with the management of his flocks, steadings, laborers, and sub-tenants as they all struggled through the difficult decade of the 1840s. Altho prices have recently been good, and very good yet, from the heavy losses of sheep from Braxy and severe weather as well as from the exorbitantly high prices of shearing materials, for some years of meal, matters were not, as people generally imagine, so easily brought to bear. (Moir, ppr 150) This letter is indicative of the exact subject the writer wants discussed and understood as easily and as fast as possible by the recipient.   The letter below also represents the directness and emphatic nature of the Canadians in their business and general communication through the written form. The letter is from a father in Dumfriesshire to his son in North America: Now Jock, if yere wee1 so much the better, and if yere doing wee1 yer mother and mes Vera glad tae heart’s, and if yere no wee1 were Vera sorry, but we canna help it, and as the postage between American and the Langholm runs pretty high, I must insist that the correspondence be stopped! (Moir, ppr 155)   Modern Canada defines and treats writing business letters as a practice within legislative, administrative, and diplomatic sphere. In Canada, this type of style is used in drawing up documents such as secretary correspondence, official documentation and administrative communication, juridical, diplomatic, legal laws, decrees, treaties, acts, official correspondence, certificates and application letters. Examples of Canadian business letters Sample 1 ACKNOWLEDGEMENT AND ACCEPTANCE OF ORDER   Date: 29th April 2008 To: IAN MUNRO    We are in receipt of your order as contained in the attached purchase order form. We confirm acceptance on said order subject only to the following exceptions:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Clean white, lean, fresh and from Derby On exceptions noted, we shall assume you agree to the same unless objection is received within ten days of receipt of this notice.    Thank you for your patronage.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Very truly, Sarah Corner Note that, Canadians end their letters with yours truly or truthfully. This is similar to the American style of closing their formal letters.    Sample 2 7890 Montreal Avenue Montreal Metro, ON 7MJ76 4J11 May 2, 2008 Mansfield Manufacturing Company 7080 Rue Prairie Montreal, QX 7CG 8LM23 Please replace the ten pairs of defective Jackboots recently purchased. I followed the guidelines for picking the proper jackboots but the package I was sold contains defective jackboots Perhaps your quality control people can determine why they have deteriorated so much. Youll find the pairs enclosed and you could make me feel better by replacing my ten pairs with quality jackboots. Sincerely, Al Kassim Kassam How Canadian address their envelopes when sending their business letters. Addressed Envelope DAVID KERRY 2889 DANIELS AVENUE NIAGARA FALLS ON L2G 4J5 MONTREAL SAXON COMPANY 1789 RUE MARCONI MONTREAL QC H2S 8K1 Note the block style format of address In Canada, almost everyone nowadays has the skills to write a letter. The style and genre are adapted to increase the ability of the letter to make sense and to impart the required message as intended by the letter writer. The Canadians make a brief introduction, a body of support paragraphs, and a conclusion.    The Canadian are no exception to formal style of structuring a business letter. In fact they conform to the principles of clear and effective writing that projects the exact nature of the message intended. As such, as in the case of British and American letters, Canadian letter business letters have their own specific features, which distinguish them from other letters so as to give them a functional style. These functional styles are: Objectivity Formality Specificity and accuracy Rationale Imperativeness Politeness Besides this structural style and distinctiveness, the Canadian business letter falls in the two commonplace types of letters Full block style: In this method of writing a business letter, the text and all its elements is aligned to the left margin of the paper. Modified block style: This requires writing the text down the middle of the page and aligning the return address, date, closing, signature, and typed name on the same direction (down the text); the other elements of the text are aligned to the left page margin of the paper. (George Mason University Writing Center 2006:1) This is exemplified by the letters below, which shows the structural outlook of the Canadian business letters. Sample of an annotated Business Letter (Note that, this letter is an excerpt from Pearson’s Education of Canada 2002)    134A Quebec Street Devonshire, ON LL3C 1LB6 November 4, 2002 Mr. Allan Cushy Toronto County Council 411 Northern Main Street Toronto, ON L3B 3X4 Dear Mr. Cushy Putting a stop sign on Aqueduct Street will reduce the chances that a speeding car will kill one of our children. Aqueduct Street looked like the quiet, safe environment I wanted for my children. Many of the neighborhood children—including my own—enjoy playing along the street, and they sometimes cross it. Because Aqueduct Street runs parallel to a much busier major thoroughfare, car drivers use our street to avoid the heavier traffic and stop lights on Niagara Street. Most of these people are too fast for a residential neighborhood with many families and many children. My concerned neighbors and I feel that a four-way stop created at the corner of Aqueduct and Church would reduce non-residential traffic and slow down all the drivers using Aqueduct Street. The expense would be modest compared to the incalculable cost of a childs injury or death by a speeding motorist out to save a few minutes commuting time. By installing the stop signs, you can help make our street safer for children, as we request in the enclosed petition, signed by all the adults on Aqueduct Street.   Please contact me before the next council meeting on November 15. The residents of Aqueduct Street are worried that heavy non-residential traffic is endangering our children. We urge the City Engineer to place a four-way stop sign at the corner of Aqueduct and Church to help reduce the danger. Sincerely, AQUEDUCT STREET RESIDENTS COUNCIL Solomon Maguire President dbr Enclosure Copy to Councilor Peter Mechling Howard As such, we observe the structural composition of a Canadian business letter follows the following structural format, Heading Date Inside Address Salutation Complimentary Close Organization Name Writers Name Reference to Keyboardist Enclosure Notation Copy Notation Body of Letter Indicate one blank line Sample showing another approach in the format of a Canadian business letter 857 Albuquerque Niagara Falls, ON L2G 4J5 April 13, 2008 Allan Miller 8973 Strobin Avenue Montreal, QC H56L 90SL31 Ref Body of the letter Sincerely Joy Hoffman   Ã‚   Note that, the style and format show the blocks should be aligned to the left hand side as one writes the letter.   Samples of brief business letters/notes to customers Sample 1 Dear Customer Thank you for your order.   At this time we cannot fill your order due to an unexpected shipment delay from our overseas suppliers. We will hold your order for arrival of the merchandise, and ship shortly thereafter.   Unfortunately, we cannot provide you with a specific shipping date at this time. Thank you for your anticipated patience in this matter. Sample 2 Dear customer Please accept our apology for having shipped merchandise in excess of your purchase order. We have made an adjustment in your account to reflect this error and have arranged for our delivery service to pick up the excess merchandise on 16th May 2008. We are sorry for the inconvenience this has caused you and are most appreciative of your cooperation and understanding in this matter. Thank you for your recent order. Samples of employee business letters Sample 1 *********INTER-OFFICE MEMO********** FROM:   CORPRAL MARCUS JENKINS III   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   DUTY AND REFERRALS OFFICE TO:   ALL OFFICERS SUBJECT:  Ã‚   SMITH PERKINS PROMOTION PARTY AND GIFT On Thursday, May 2, 2008 at 4:30 P.M., in the officers mess As you know, Smith has been with us for 12years now, and has been held in high regard by his fellow officers. I am requesting that each officer donate $10.00 so that we might present to Smith a gift memorializing his promotion.   We are not yet decided on the type of gift, and your suggestions would be highly appreciated. Look forward to seeing you on Thursday. Marcus Jenkins Sample 3   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   NOTICE OF UNSATISFACTORY PERFORMANCE   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Date: 3rd May 2008 To: Marry Ann Bush   Ã‚  Ã‚  Ã‚   Confirming our meeting relative to certain unsatisfactory aspects of your performance, we expect that in the future you shall improve your performance by the earliest convenience   Ã‚  Ã‚  Ã‚   We have every confidence the problem will not be repeated. John Shawn HUMAN RESOURCE MANAGER Comparative analysis on British and American letters British letters English style of letter writing   Ã‚   Empirical research on both English pedagogy as well as the key elements of writing business letter within the British perspective elicits much interest in English pedagogy.   Ã‚  Ã‚   Due to the originality of the English language from Britain, it is deemed that, the formats and other key elements of writing letters are borrowed from the British culture of writing letters    According to Jenkins and Hinds, the letter writing process takes place in three reoccurring stages.   These reoccurring stages are Pre-writing, writing and re-writing. This combination makes letter-writing recursive (Jenkins and Hinds 1987: 327). In many British writing centers writing is taught with a focus on meaning, not form; on process, not product; on authorial intention and audience expectation, not teacher authority or punitive measures; on holistic and human concerns, not errors and isolated skills.    The British have been following two styles and formats in their letter writing methods. Full block style: In this method of writing a business letter, the text and all its elements is aligned to the left margin of the paper. Modified block style: This requires writing the text down the middle of the page and aligning the return address, date, closing, signature, and typed name on the same direction (down the text); the other elements of the text are aligned to the left page margin of the paper. (George Mason University Writing Center 2006:1)    A close examination of the elements of the letter shows that elements of the letter are the keys to a successful letter. The return address of the company the letter writer represents is important so as to facilitate the intended response reaching him after his submission. The second most elements are the date of letter. This is followed by inside address, salutation, body, closing, signature and position of the letter writer.    The British have long used this concept as a tangible aspect of writing their letters. British style is brief, straightforward, and polite.   According to George Mason University 2006, British letters follow a certain intrinsic format. This is as discussed below. Below are the structural of a standard business letter and their functions: Return Address: This refers to the letter writers’ address or the address of the company he represents Date: The writer leaves two blank lines after the return address. The writer spells out the month and writes the day, puts a comma, and then inserts the year. Inside Address: The writer leaves two blank lines after the date. He type the address of the person he is writing to. Salutation: The writer starts his letter with Dear, followed by the person’s name or ends this line with a colon if he doesn’t know the name of the recipient. Body: British culture calls for the writer to align the message on the left margin. He skips a line before starting a new paragraph without indenting. Also he makes each paragraph clear and concise. Closing: British style recommends you double space after your last body paragraph, then use a conventional closing, followed by a comma (sincerely yours) Signature: The writers’ signature appears below the closing and if he has no personal relationship with the addressee use both his first and last name. Elements and styles of writing British letters    English letters follow the above-discussed format and structure; however, there is a distinct style in the syntax formation and the type of words and references to use when writing a letter. Practical opening lines of a letter Opening lines in a letter are meant to introduce the writer’s intentions and to make reference to previous correspondence. Opening lines commonly used in the British culture are commonly adapted into other cultures. (see www.speakspeak.com) With reference to your letter dated 15th May 2007, I am glad to inform you that I will consider working with you. I am writing to enquire about the amount of money deposited in my account on 4th April 2008. Your response will be highly appreciated After having seen your advertisement in the daily telegraph, I am hereby applying for the post of executive secretary. After having received your address from you dear friend Johnson Atkinson, I am hereby writing to you about your relatives in Moscow. We/I recently wrote to you about the college in Glasgow. It is my pleasure to inform you that the college is enrolling students and they are waiting for your application Thank you for your letter of 8 May. We are happy to let you know that our company has appointed you to the post of executive sales manager. Thank you for your letter regarding the issue of orders to the Coventry. Its my sincere wish to have the orders delivered as soon as possible Thank you for your letter/e-mail about the price of the motorcycle. I really appreciate your information. In reply to your letter of 8 May, the amount of money I am willing to pay for the car is half that you quoted. (www.speakspeak.com.) Samples of British letters Sample i Nexus Holdings 7115 MJB Thames Avenue London Ref; 0078/2 /5/2008  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Managing director   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Mounilex Trading Co.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     SLR 543L London Re: Complaint   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dear Sir,    We regret to inform you that your delivery team delayed the supply of gunny bags.   I would appreciate if you sent over one of your representatives to address the issue promptly. Yours faithfully †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Susan Price  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚   Anthony Hopkins Accountant General.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Managing director Sample ii  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Jack Miles   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Trafalgar square Ave   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   London   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Tel 0444 453 675   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   April 29, 2008   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Michael Lawrence   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Human Resources dept   Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   10TH Broadway Av   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  London Dear Mr. Miles, I am writing in response to your advertisement on Tuesday on the telegraph. I am interested in the position of chief accountant.   I have a bachelor’s degree in Economics from the University of Liverpool and a diploma in advanced accounts studies from Oxford University.    I have enclosed is my resume and a copy of my certificates for your perusal. I am available for an in interview any time you find convenient.   I   look forward to hearing from you soon. Yours sincerely †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Jack Miles Sample iii   HEAD HUMAN RESOURCES OFFICE NEW YORK Tel. 07036781488 OFFICIAL NOTE Ref No. 78/27th April 2008 This official note is issued to Karen Whittaker, occupying a receptionist position in the company, is to certify that Karen has been granted a one month leave.   Ã‚  Ã‚   This is to serve before HR department.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Greg Morison   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     HR Manager                   There are several other formats of business letters which are used Samples      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   DAVID MARLONE  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   RYAN ISLAND   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   PARIS, FRANCE    THE MANAGER BLACKWATER HOLDING 345 HR43 BORDEAUX BORDEAUX FRANCE  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dear sir/madam    RE: ANNUAL GENERAL MEETING   This reference concerns the forthcoming general meeting of the directors of Black-water Holdings, which will be held at the Pan-Africa hotel. You are reminded that your attendance is highly expected. Yours faithfully CLARK SANDLINE MANAGER American letter writing context   The American culture has been wiped out by the email trends, which have turned out as the most popular methodologies of writing letters. Baron 2001 argues that ‘given e-mail’s stage wise evolution, it’s hardly surprising that commonplace depictions of the linguistic character of email (such as â€Å"everyone uses emoticons † or â€Å"the email medium leads to flaming†) are not universally applicable to the messages written today by grandmothers, job applicants, customers ordering on-line, or teenage girls chatting through instant messaging’ (Baron 2001:1). This change of style and the traditional methodologies of contemporary writing style I s blamed on three education reform systems; the Harvard, John Dewey and a student-centered curriculum from the 1970s onwards (6). Consequence of these reforms has been a away shift from teaching formal rhetoric to encouraging informal writing, typically placing more value on what the student wants to express than on the actual language (including sentence mechanics) used to express it. This has further led to an increased candor, coupled with growing disregard for the social and intellectual behaviors traditionally associated with upward mobility and education; have to do with contemporary writing style? We said earlier (Figure 6) that email and contemporary writing more generally tend to be characterized by informality of style, a psychological assumption that the medium is ephemeral and a high level of candor’ (7-10).   These changes in syntax and speech structure in writing communication letters are characterized by such inceptions and transformations like the ones below. Homer = home run Albany = AlbaN.Y. nothing = othing    Though these reflect on the traditional style and genre, these letters are still apt in the current American culture however, defunct in the emerging ages of the youth and affluent societies.   Ã‚  Ã‚   The emergence of e-mail culture and hackneyed slang lingo has left the American letter writing culture blunt and rhetorical. In Treimans approach to structural difference in the American English letter writing and speech form to the British one, she explains that American students spoke a rhotic dialect, pronouncing an /r/ in such words as leper, hermit, horde, and gnarl while British students with their nonrhotic dialect, did not include an /r/ in such words. This brings the difference in the pronunciation and spelling in the American style and the British (Treiman 2002: 3).    Various structural, spelling and syntax formation differences in the American letter writing culture embroider a challenging empirical research on the genre of writing letters the American way. Samples of American letters There is minimal structural difference in the academically recommended letter writing styles. The emerging context of difference is blamed on the emerging trends and cultures. These samples are traditional American letter DANIEL ARMANI PO BOX 345 LSP NEW YORK USA 3rd April 2008 JOHN NEBRASKA MANAGER CENTRAL INTELLIGENCE ANALYSTS PO BOX 23454 WASHINGTON DC USA Re: INTELLIGENCE BRIEF RECIEPT Dear Sir,   This reference concerns the latest intelligence brief submitted for your analysis last week. Please acknowledge receiving the brief.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Yours truly   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Daniel Armani The structure of this letter is unique. The writers name and address is on the right while the addressee’s names and address is the left side of the letter. The writers conclusion is on the right side and he signs out with a ‘yours truly sincerely’ on the right side of the letter. Sample 2 DANIEL ARMANI PO BOX 345 LSP NEW YORK USA 3rd April 2008 JOHN NEBRASKA MANAGER CENTRAL INTELLIGENCE ANALYSTS PO BOX 23454 WASHINGTON DC USA Re: INTELLIGENCE BRIEF RECIEPT Dear Sir,   This reference concerns the latest intelligence brief submitted for your analysis last week. Please acknowledge receiving the brief.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Yours truly   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Daniel Armani   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Differences between Canadian, British, Latvian and American letters  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Notable differences in the genre, style and speech between these nations is mostly observed in the structural form. Also, observations on the letters from either of the nation show differences in syntax and word form which another notable difference is within the format. Below are samples of these letters. Each has a distinct feature from te other and these distinct features will be noted below. Sample of American standards business letter JOHN SMITH RUE MONTAMTRE  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   125 PARIS, FRANCE 3RD April 2008    THE MANAGER PANAFRIC HOLDING 134 RUE BORDEAUX BORDEAUX  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dear sir/madam    RE: REMINDER OF THE 5TH INVESTORS SUMMIT   This reference concerns the forthcoming 5th investor’s summit to be held at the Ritz hotel. You are reminded that we are looking forward to your attendance as a member of the investors club.   For further details kindly please write to us as soon as possible Yours faithfully JOHN SMITH MANAGER Sample British business letter Nexus Holdings 7115 MJB Thames Avenue London Ref; 0078/2 /5/2008 Director   Mounilex Trading Co   SLR 543L London   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Re: Complaint   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dear Sir,    We regret to inform you that your delivery team delayed the supply of gunny bags.   I would appreciate if you sent over one of your representatives to address the issue promptly. Yours faithfully †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Susan Price  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚   Anthony Hopkins Accountant General.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Managing director    Sample Canadian business letter   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Jack Miles   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Trafalgar square Ave   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   London   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Tel 0444 453 675   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   April 29, 2008   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Michael Lawrence   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Human Resources dept   Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   10TH Broadway Av   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   London Dear Mr. Miles, I am writing in response to your advertisement on Tuesday on the telegraph. I am interested in the position of chief accountant.   I have a bachelor’s degree in Economics from the University of Liverpool and a diploma in advanced accounts studies from Oxford University.    I have enclosed is my resume and a copy of my certificates for your perusal. I am available for an in interview any time you find convenient.   I look forward to hearing from you soon. Yours truly †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Jack Miles    Sample Latvian letter Mr. Roy Lawrence 12187 Manchester 54 MJB Manchester UK May 26, 2002 The General Electric Company 15456 Dawson Park Way College Park, FL 33133 Manchester UK Dear Customer Service Representative: I recently purchased one of your sockets for my television cable extension. Unfortunately, after viewing the components that came with the product, I discovered that four of the parts were missing. Also, the instructions that came with the tent are in Portuguese and Russian, but not in English, the language I speak. These two unforeseen problems have resulted in the socket remaining unused.    I am writing to request replacements for the missing parts, and a copy of the full set of assembly instructions (in English) for the model I purchased. If reasonable arrangements are not made within ten business days, I will return the socket to the store I purchased it from and expect a full refund. To assist you in processing my request, I am including a copy of my sales receipt and a list of the missing parts. I have purchased other electrical appliances manufactured by your company in the past, and have always been impressed with the quality. I sincerely hope this that any future purchases I make will live up to the standard. Sincerely,    Roy Lawrence   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚         Enc: 2, Differences between American and British Style of letter writing and the Canadian and Latvian context Major differences are observed in the spelling. British spelling is different from the American spelling although most words are spelled the same way globally. The difference between the British spelling and the American spelling is small. Words ending with -ize in American English are spelled with -ise in British English (sympathize, sympathise); the words that end in -or in America end in -our in Britain (honor, honour; It is notable that many consonants that are single before suffixes in America are doubled in Britain (traveled, travelled) this is observed in the basic writing of various texts. Summary British spelling when writing letters American spelling when writing letters Emphasise Sympathise Honour Colour Emphasize Sympathize Honor Color   Traveled Leveled Catalogue Travelled Levelled Catalog    Much pedagogy on the grammar context focus on the UK style however it is also important to have insights of the other countries. In the UK, it is in order to write the senders name before the address in business letters. Another observations regarding differences between American and British business writing style is that while it is unusual in the UK to close a formal business letter with Yours truly, this practice is accepted in the USA.   Other differences between British and American are seen within the context of designations for the different members of the Board of Directors when writing to them as a group. Summary British style American style  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Sender name appears before the address though it is optional based on designation  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Closing the letter is usually through a ‘yours sincerely’ or ‘yours faithfully’  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When addressing many people or directors the writers uses ‘Dear sir’s’ â€Å"directors’ or ‘Messrs’  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Senders name does not appear though often some letters have this feature  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Closing the letters is usually through a ‘yours truly’  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The American style entails the use of â€Å"The directors†   This difference in style, grammar and format is summarized below British style, format and grammar of writing letters American style, format and grammar of writing letters  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Headings are on the centre or right hand side of the letter  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   References are on the upper left of the letter  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When writing the dates the writer uses the format Day, Month, Year  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Uses Messrs when addressing the addressee.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Uses ‘messrs, company name then the address and other important addresses  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Attention line includes name of the addressee  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Uses ‘Dear sirs  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Has no subject line in the letter  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Headings of the writer are at the right side of the letter  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Reference are on the lower left or right side of the letter  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The American writer uses the format Month, Day, Year  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Uses ‘Dear sir’ when addressing directors or other officials  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Dear Mr./Ms./Mrs./Miss full name, title, company name, address  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   American writers start with   Dear Mr./Ms. Johansen followed by salutation  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   American don’t use this  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   American format does have a subject line       Observation    The letters have different structures, formats and style. By examining the initial sample, we find out that, the Americans align their names and address to the right then write the name and address of the addressee on the left. They are direct to the point though not very courteous and straight to the point. Americans use fewer English words in comparison to the British and seem to be in a habit of being rhetoric.    The reference is underlined while the date is below the writers address. The letter ends with a ‘yours faithfully’ which denotes self confidence and frankness. Its written on the right hand side of the letter. This shows a structure which has the personal references on one side and the references of the addresses on the left side. The British letter has the writers address and personal reference centered on the top of the letter. It is like a letter head. There are two references and all are on the left side of the letter. The first one has the references number of the previous communication and comes before the address and profile of the addressee. The second reference comes after the addressee’s address and is pushed towards the center and underlined.    The opening lines are aligned to the centre. This is meant to indicate emphasis on rank and respect by the writer. The body is brief and concise. The writer is up to the point as fast and with as few words as possible. The signatories are aligned to the centre and the letter is closed with a ‘yours sincerely’ which is aligned to the centre of the letter.    The Canadian letter has the address of both the writer and addressee on the right side of the paper. After his address, he double spaces and enters the date then writes the addressee’s address. The opening lines begin with a ‘dear..’ and are on the left of the letter.   Ã‚   The body of the letter is long and uses words to emphatically concentrate on the subject of the letter and to inform the addressee of the point which the writer wants him to understand. The letter closes with a ‘yours truly’ which is indicative of honesty and politeness. It is aligned on the left of the letter and the writer signs and enters his name after the signature.    The Latvian letter is aligned to the left side. The writers name and address are on the left side of the paper. He enters the date after his addresses then enters the addressee’s address. The opening is curt and aligned to the immediate left of the letter so as to align with the addresses. There is no reference though it is a necessity in the writing convections.    The body draws out a less courteous writer and he is very straight to the point. He avoids using many words and is rapid in what he is communicating about.   Ã‚   He closes the letter with a ‘sincerely’ which further denotes lack of courtesy and explains the versatile briefness in the Latvian communication. Comparative analysis of Latvian, British, Canadian and American letters    British American Canadian Latvian British align their names and address at the centre Write the name of the addressee on the left Use various words to explain References are not underlined Closes with a ‘yours sincerely or sincerely yours’ Headings are on the centre or right hand side of the letter Americans align their names and address to the right Write the name and address of the addressee on the left They are direct to the point The reference is underlined Closes with a ‘yours truly Headings are on the right hand side The writers name and addresses are on the left Writes name and addressee on the left and also the date Use more words to explain their point Uses no reference or at times uses Closes with a ‘yours truly Headings are on the right side of the letter The writers name is aligned to the left side Writes the name of the addressee on the left side Uses curt and direct words Has or often does not have references Closes with a ‘yours sincerely or ‘sincerely yours The headings are on the centre.   Conclusion There are differences in each letter writing culture while there are distinct similarities in some cultures. Each culture uses the British style and genre of body structure while they have transformed their formats from the standards British format to suit their culture needs.   However, there rises a context of distance of cultures whereby we observe similarities   in cultures near each other. The British culture is being common in the formal Latvian letter writing style and culture. The same applies to the Multicultural United States and the Multicultural Canada. They share common styles and formats.