Language Is The Common Form Of Language - 1891 Words

Introduction Language is all around us. We have used language for thousands of years from the basic oral skills developed in our early days of humanity to the wide and variant languages we use today. We do this to explain how to communicate our thoughts, feelings and ideas with others around us. The most common form of language is oral language, as most communication is not only done this way, but more is interpreted by listening from what is being said rather than when language is seen via the written language. When using language, as a speaker or a listener, both of these tasks can make language either difficult or easy for us to understand dependent on our life experiences, culture and knowledge that has brought us to understand a particular type of language. This comes from the diversity in our learning of a particular language and how we acquire new languages. It can also depend of our use of our language. We will find that people will have a standard language they used, â€Å"which is a ge neralised dialect used for official communication in formal settings† (Strazny, 2005) where everyone can understand what is going on within a general situation but find that when people are in a particular group of people, a different language may be used that only people who are accustomed to this language will understand. What is Language? Language is a number of things. It is something that is in our heads, a set of rules to how we speak when making social connections, toShow MoreRelatedCubism, Orphism And Futurism Share A Common Language, Dynamism, And New Forms Of Transport And Communication1193 Words   |  5 Pagesis was like to live in an environment that was advancing and developing with incrediable speed . Dynamism became a means for the artists of the time to communicate what has been termed the modern condition. Cubism, Orphism and Futurism share a common language, Dynamism. Dynamism is a mechanism for communicating a sense of change or movement.. Artists also invested their own emotions of what they were experiencing through the use of dynamism. Viewers can understand that there was an excitement, anxietyRead MoreHow Language Is Always Changing And Growing988 Words   |  4 PagesLippi-Green is making the case that language is always changing and growing. Every human speaks some type of language and begins to learn how to use it. No matter where a person is from they speak some form of language. Living language changes to better fit the needs of the people using it. The English vocabulary has expanded past the King’s English. People no longer use the same words and structures to form sentences in speaking. Old English would not flow and sounds unnatural and forced if it wasRead MoreVernacular Language Origins995 Words   |  4 PagesVernacular Language Bradlee Melton American InterContinental University Abstract Until the sixteenth century Latin was known as the official language during the Middle Ages. Latin became less used as it was hard to read and to understand but through Latin the Vernacular language was created. Before the sixteenth century all textbooks and even the Bible were written in Latin creating a great diversity between the upper crust of society and the common people. When the Vernacular language was adaptedRead MoreHow Verbal Language Is Important For People970 Words   |  4 PagesLanguage by definition is used by people to communicate with one another. Communication is important for people to understand each other. The most common form of language is the spoken or verbal language. That is the first thing a child learns to use when communicating with their parents. However, though common, verbal language isn’t the only form of language that exists. In this essay, we will examine in detail two other forms of language as well; sign and body language. Verbal language is a communicationRead MoreLanguage Is The Primary Form Of Communication For The Human Race Essay1567 Words   |  7 PagesIntroduction: Language can play many different roles in our day-to-day life. It’s a means of communication and a way of expressing our needs, wants, feelings and emotions. The purpose of this essay is to firstly highlight the important role language plays in every stage of a child’s life, while also examining the learning processes and cues that are used by children to understand written, oral and visual language. Secondly, discuss what it means for a child to be multiliterate in today’s societyRead MoreThe Language Of Native Country1274 Words   |  6 Pagestake it for granted, being able to speak one or more languages is an ability to be grateful for. We use language in our commutes, in our jobs, and at our homes. Some people are able to speak only the language of their native country while some are able to speak multiple languages from around the world. Most of the languages are interpreted and spoken by our senses. However, there are some people in the world that are not able to speak the language for multiple reasons. In most cases, the reason isRead MoreCom/150 Expository Essay-Language in the United States1096 Words   |  5 PagesLanguage in the United States Salima R. Smith COM/150 February 14, 2010 Instructor: Justi Glaros Diversity in America in not just limited to a persons ethnic background or religion, language also can separate a group of people. Ever since the first European settlers inhabited America and intergraded with Native Americas there was a language barrier. Today, although English is the language spoken by the majority of people in America, those language barriers are still present. These barriersRead MoreEvaluate the Arguments, Presented in the Course, Supporting Chomsky’s Claim That Humans Are Innately Predisposed to Acquire Language, Discussing Specifically What It Might Mean for Humans to Be ‘Innately Predisposed to1356 Words   |  6 PagesLanguage is our main means of communication and learning, without it we would not understand each other efficiently enough to communicate our needs and thoughts. It is a very complicated feature of human cognition. Yet children acquire language very naturally and quickly without any formal instruction. Many language experts such as Chomsky (1965) and Pinker (2000) believe this suggests that there is some innate predisposal to acquire language, by this it is meant a genetic mechanism that holds whatRead MoreEnglish-based Pidgins and Creoles806 Words   |  3 PagesSuggestively, within todays society, nearly every continent holds some form of pidgin and/or creole that is used, either by a wide majority or by a small minority for the purpose of both communication and cross communication. Evidently, over time an assortment of scholars has come forth to propose their different theories as to the accounts for the origins and development of English based creoles and pidgins. There has long been a dispute as to the extent these English based pidgins and creolesRead MoreEssay on English-Only Movement1511 Words   |  7 PagesEnglish-only Movement The question of whether the U.S should have an official language and whether bilingual language education can be accepted is highly controversial. Hispanic concentrated areas like California, the Southwest and Florida are especially troubled by the proposed English-only movements. People stands for English-only movement claims that linguistic divisions is harmful to political unity, while single official language can provide the chance to the narrow down the distances between the rich

Over Medicating Children - 832 Words

meHasan Akber English 1302 Professor Carlton Downey January 18, 2012 Overmedicating Children Five year old Jacob Solomon was first suffering from deficit disorder for which he was put on medication, later he was put on more medication for over five years to control different side effects by each medicine; due to the prescriptions Jacob developed tics in his neck which was a side effect of all the medications. He still took more and more tablets to cover up side effects from the first one without solving his initial disorder. Jacob and millions of kids like him in America today are put on medications by psychiatrist; medications which are so powerful that even adults think twice about taking them due to their side effects. Are we†¦show more content†¦Dialectical behavior therapy which is performed by talking to the patients usually people with borderline personality disorder or people with suicidal thoughts. Family therapy is another way where a patient s family is involved and is treated as a unit to figure out if the problem persist due to h ome environment. Group therapy is where a small group of patients meet regularly to talk, interact, and discuss problems with each other and the group leader. Also popular among kids is play therapy used to help them express or act out their experiences, feelings, and problems by playing with dolls, toys, and other play material. Under the guidance or observation of a therapist, psychodynamic psycho therapy that assumes dysfunctional or unwanted behavior is caused by unconscious, internal conflicts and focuses on gaining insight into these motivations etc. Often the medication prescribed by psychiatrist to children are for adults and are very powerful. A number of psychiatrist on many occasions have admitted that most medications prescribed to children are only tested on adults and they have no idea what the consequence could be on children and on their future. Most parents have no clue and trust the doctor with their children s wellbeing . An example could be Jacob Solomon who deve loped tics in his neck due to the medication he was taking over a span of five years. A girl in OhioShow MoreRelatedThe Debate Over Medicating Children with Attention Deficit/Hyperactivity Disorder2772 Words   |  12 PagesOver the past several decades, highly skilled professionals have attempted to address several issues regarding antipsychotic drugs used to treat school-aged children with Attention Deficit/Hyperactivity Disorder (ADHD). The distribution of these ADHD medications have steadily increased over the years, which has, on one hand, presented a possible solution to the escalating diagnosis of Attention Deficit/Hyperactivity Disorder, and on the latter, brought into question the ethics and effectiveness ofRead More Medicating Young Minds Essay1335 Words   |  6 PagesMedicating Young Minds In the article, â€Å"Medicating Young Minds†, which was published in Time magazine, dated November 3, 2003, it is stated that using stimulant medication on the youth is harmful. The articles author, Jeffrey Kluger, states that society must find alternative ways to treat young people for problems such as; ADD, ADHD, depression, anxiety, etc. Jeffrey Klugers argument is not very persuasive for various reasons: their ill-logical beliefs, their sarcastic tones, theirRead MorePsychology And Medication : Are Children Being Misdiagnosed And Over Medicated1334 Words   |  6 Pages Psychology and Medication: Are children being misdiagnosed and over medicated. Medicating Children is not the Right Thing to do There are many types of people who may have Attention Deficit Disorder, also known as ADD/ADHD, which is attention deficit hyperactivity disorder. ADD is defined as learning disorder affecting children, adolescents, and some adults. Common symptoms of ADD are learning and behavioral difficulties as well as the typical problem of ADHD, hyperactivity. Males are more likelyRead MoreKen Robinson s The Current Education System863 Words   |  4 PagesIndustrial Revolution, which was based largely on agricultural and urban advancements. As Robinson mentions, every community wants their children to be prepared for the current economic opportunities and carry a cultural legacy, but that’s hard to do when our current system isn’t cohesive to today’s circumstances. â€Å"People are trying to work out how we educate our children to their place in the economies of the 21st century.† (Robinson, RSAnimate) There isn’t just one issue with our current education systemRead MoreBeing Attention Deficit / Hyperactivity Disorder ( Adhd ) Essay1706 Words   |  7 Pagesfighting over medicating their children. We hear so much about the raise in medication and think about our own childhood where the children were not taking medication or labeled as having Attention-deficit/hyperactivity disorder (ADHD). But what a lot of us don’t know is that it was always with us. Lack of knowledge is a part of the reason for our debate over medication. In this review we will look at the pros and cons to medicating children. Before we liked to label them as bad children exhibitingRead MoreIs Adhd over-Diagnosed Among School Children1409 Words   |  6 PagesIs ADHD Over-diagnosed Among School Children? After reading the review, (Is ADHD over-diagnosed among school children?) by C. Collins, I am in agreement with T. E. Elder in that yes, ADHD is over-diagnosed. I chose to accompany the review by C. Collins with the article, Attention Deficit/Hyperactivity Disorder, which originated from the Facts on File; Issues and Controversies Database. After reading both the review and the article I highly believe that ADHD is definitely over-diagnosed. In theRead MoreWhat Do You Agree With Gatto That Compulsory Schooling? Essay1617 Words   |  7 Pagesagree with Gatto that compulsory schooling has the effect of creating conformity and obedience to authority? At the start of 2016’s new school year, approximately 60.4 million children will attend public elementary and secondary schools in America (National Centre for Education Statistics, 26 July 2007. Web). With so many children going through compulsory education every year, it is important to ask questions about the purpose, structure and success of the education system, so people can be made awareRead MoreAdhd : A Better Safe Than Sorry874 Words   |  4 PagesThe â€Å"better safe than sorry† mentality leads to over diagnosis in adolescent ADHD furthermore causing the concern of overprescribing of medication as treatment and â€Å"overly managing† the disorder. Approximately 4.6 million children between age 6 and 17 received a diagnosis of ADHD, and over half of them (59%) were given medication (Parens and Johnston, 2009). Some of the usual prescribed medicines to those with ADHD is that of Ritalin and Adderall – drugs that are classified in the same catego ry asRead MoreChildren Should Be Safe For Children901 Words   |  4 PagesStatistics notices the U.S.A children about 7.5 percent between 6 and 17 years old to take medication for their disease.1 Also, these kids can take many drugs; it can be reduce their pain at this moment. However, their parents can see these symptoms after overmedicated with their children so that these medications need to be safe for the children. Parents need to ensure the correct dose to avoid memory loss of children. Besides, the parents need to consider the overmedicated children when they take care ofRead MoreThe Effects Of Methylphenidate On Children And Youth940 Words   |  4 Pagesdetermine the effects it has on the brain as well as, the tolerance, dependence, and withdrawal with being prescribed Ritalin. Within these studies, the effectiveness of Ritalin on children and youth are considered. This research has shown that Ritalin has a negative impact on health, it is over prescribed towards child ren, and if it is actually necessary. Ritalin has been said to help youth with their Attention Deficit Hyperactivity Disorder (ADHD). However, there have been minimal studies to show

Blood Disorder Free Essays

Blood Disorders Carl Jones HCA/240 November 20, 2011 Lily, a 4-year-old Caucasian female, has she been complaining of being tired all the time. She is pale and is a picky eater. Her mother is a single mom with a small budget to feed a large family. We will write a custom essay sample on Blood Disorder or any similar topic only for you Order Now Lily eats only pasta, breads, and hot dogs, and she drinks only artificial fruit punch. Lily has iron deficiency anemia. In this first scenario I think that Lily has Pernicious Anemia or else identified as Vitamin B12 anemia. Several of the signs that Lily is encountering are similar to anemia which are Fatigue, pale appearance, and weakness. Pernicious anemia is usually initiated by poor eating regimen. B12 vitamin is necessary in the making of red blood cells; a Red blood cell holds oxygen throughout the body. The analysis pernicious anemia is reasonably straightforward. The physician does a bodily examination as well as blood test to decide the quantity of B12 and Folic Acid in the body. A lot of the warning signs of pernicious mimic that of an individual with a folic acid anemia also. An individual that is analyzed with pernicious anemia would need to request that their doctor speak to them concerning being monitored for abdominal cancer, the cause for this is pernicious anemia positions the individual at higher jeopardy for abdominal cancer. This remedy of pernicious anemia is fairly easy as well. A B12 enhancement may be all that is required to re-establish the appropriate amounts of B12 in the body. This enhancement is taken as an injection into the muscles or in a capsule structure. To make sure the B12 is being immersed into the body your physician possibly will do blood work every a month. If the amount of B12 is not improving to satisfactory amounts a blood transfusions may be necessary. Davon is a 5-year-old African American male who has just moved to Chicago, and he is visiting his new pediatrician for a kindergarten physical. His mother tells the nurse that she carries the sickle cell trait and wants Davon screened for it. Davon may have the sickle cell trait. In this second scenario I think that Davon has sickle cell anemia. The blood disorder that Davon has is a familiar hereditary trait amongst African American people. Sickle Cell anemia begins as soon as the red blood cells are not shaped in their normal circular form but relatively a semi-circular form. This semi-circular form initiates blood to proceed up which is extremely agonizing. Sickle cell hurts bones, organs and muscles. Regular Blood examinations are given to make sure if the individual has sickle cell anemia or if they are merely a carrier for it. If you are a carrier that does not signify that you contained sickle cell, however it can be passed on to your offspring. Great deals of hospitals examine infants prior to them going to the house as soon as being born. Medications amongst kid’s age two months to five years old are required of antibiotics to avoid illnesses, plus pain management is extremely essential among the healing of sickle cell. At present there is no way to tell for sure that a blood transfusion will be able to assist the patient dealing with the agony of rigorous sickle cell. At hand there is no way to stop sickle cell from happening; there is presently pain management to relieve the aching break outs of sickle cell. Spencer has noted over the past several weeks that he is having more bruises, or ecchymosis, all over his body. After coughing this morning, he noticed tiny red marks all around his eyes. Spencer has thrombocytopenia. In this last scenario I believe that Spencer musts see his physician to be looked at for potential leukemia. Spencer has been bruising incredibly effortlessly recently and that is a few of the signs of pre-leukemia. There are items that Spencer may have come into connection with such as radiation. Radiation is not the single thing that can bring about leukemia it can as well be genetic. In order to identify leukemia your physician will arrange to do chest x-rays, CT scans, blood work and potential lumbar puncture to discover if leukemia is the identification and what type of leukemia it is so that appropriate action can be in progress. The customary management of leukemia is chemotherapy. Even though chemo is helping, the growth can resume spreading and stem cell transplant possibly will be required. Various forms of leukemia cannot be stopped however other forms can be prevented by not smoking, and keeping away from benzene and radiation. Reference Health Central (2005-2011) Retrieved on November 20, 2011 from http://www. healthcentral. com/encyclopedia/408/622. html Kids Health (2005-2011) Retrieved on November 20, 2011 from http://kidshealth. org/teen/diseases_conditions/blood/sickle_cell_anemia. html How to cite Blood Disorder, Papers

Impact of Sarbanes Oxley

Question: Describe the impact of Sarbanes-Oxley Act 2002 on the development of corporategovernance rules in a selected country of your choice ( Please note the focus should on thedevelopment after the 2002 Act). Answer: Executive Summary The entire report can be created to represent the audit issues which had occurred in the US for conducting an act. The act is named as Sarbanes-Oxley Act. An audit opinion mainly indicates the adequate primary controls as well as the financial statements of the entire company. It indicates about the complete, accurate with the applicable accounting standers. The first portion of the report shows the major issues occurred for the act. After that, the report shows the current accounting standers related to audit and briefly discussed all the objectives and opinion related to the standers. The report also depicts the entire relationship between auditor and client on the Auditor-Client Relationship portal. Lastly, it shows the significant impact of the act which needed to develop the corporate governance role of US. Introduction The Sarbanes-Oxley Act was established in the month of July, 2002 and introduced a huge change in the area of the business governance as well as the financial practice. It is crucially introduced after Senator Paul Sarbanes with a Representative named Michael Oxley where it set some fixed deadlines for fulfillment. The main expectation of SOX is to be the cure because of the unexpected sickness which affected the corporate part of America. It mainly came along with a huge change in the field of auditing. The term Auditing can be described in two ways. Accounting: Systematic verification and examination of a company's book of the transaction record, account, physical inspection of inventory by a qualified accountant and other relevant documents. Quality control: Episodic onsite authentication to determine whether or not a recognized quality system is being efficiently implemented. Here the assignment is about auditing, and we are here to discuss the field of auditing after Sarbanes-Oxley Act in 2002. This mirror part of the act is "Public Company Accounting Reform and Investor Protection Act." There are also more than one acts that also apply to privately held companies. As a result of SOX, the top management has the responsibilities to certify the exact financial information. If there is any mistake or duplicity in the financial activities, penalties will take place, in spite of this SOX also have increased the over side role of the board of directors, and the auditors who come to do work will get the independence they want. The changes are made by the act in the relationship between the Auditor and the client. There are some cost benefits of this act; they are Compliance costs, benefits to firm and investors, etc. Issues in Auditing An auditing part of a company contains several types of the auditor. Internal auditors are the primary part of the verification section. Also, there have two types of auditors. Those are Government auditors as well as Independent auditors. All employee performance can be reviewed by Internal auditors. The internal auditors always observe the company regulations and the financial system of the company (A handbook for measuring employee performance 2001). They allow leaders of the company to be informed about everything happening in the company and to address any issues or concerns with the company early. But according to one of the recently released reports in the Internal auditors institute, most of them are lack of adequate flexibility to meet the business challenges and any unexpected risks in the business. There are different kinds of issues which confront the internal auditors (Radcliffe 2008). The annual risk assessments become inadequate due to rapidly emerging risks must be un derstood by the chief audit executives (CAEs). They should revise audit plans and inform stakeholders about the changes. The auditors should focus on the areas of the particular organization which is likely to be affected. Traditional, routine risks can be easily identified and are readily assessed but the emerging risks which are not identified before this month or year are one of the hardest risks to be identified and assessed by the auditors. The majority of CAEs said that they update their audit plan once a year or twice a year, but 16 percent of them only believe that this plan audit process is flexible enough to respond to any risks emerging immediately. The internal audit must have a broad view of risks. To identify the document and manage the internal control significantly, a management can be required by the auditor. (Hightower 2009). Thus the auditors must be genuine to management's appraisal of any internal controls entities. This process for assessing the efficiency of c ontrols is not advised by the auditors to begin as early as possible. The field of auditing is highly influenced by this act in the market of US. There are six main areas where the act is most effective since 2002. Oversight board The standards and rules for the audit reports are set on this board. A rule is there that all the companies, accounting firms which must be registered by oversight board. Auditor Independence Auditors now contains a register about non audit service. They will not be able to perform at the time of the audit. The act also says that a firm audit employee must wait one year to become a former client's executive (Damane 2001). Before completed any audit service, it is primary duty for a former firm to wait for one year ti hire new employer. Better Financial Disclosure Transaction as well as relationship which mainly happen to be the off balance sheet which can affect the financial status big time must be closed somehow (Laibstain 1988). Personal loans of corporations to related executive is now strongly restricted. In the annual report, It is cleared that the management is responsible for everything. Internet disclosures variance The interest disclosure can conflict the research analysts who mainly make the offer research reports (LeUSemia Research Reports: Guide for authors 2012). The analyst has to report whether he/she has received any corporate compensation and give securities for the company or not. Company Fraud Accountability Destroying, falsifying, altering the reports or document with the intentional influence of a federal investigation case is subjective to fined for maximum 20 years of incarceration and the fresh audit papers must be keep on hold for five years (Audit work program 2002-2003 2002). The responsibility of the attorney The professional standard which conduct because of the attorneys representing unrestricted companies earlier than SEC. Security must have a communication between him/her and the CEO of the company. The act is very complicated and confusing also. If one don't follow the rules, ROX can get penalties for the work. Current Accounting Standards and their objectives The written statements which consist of rules and regulations issued by the accounting institutions for uniform and consistent financial statements are known as the accounting standards (Oppermann 2001). It contains the terms and conditions of the accounting policies and the practices by the way of codes, adjustments, and guidelines for the interpretation of the items which appear in the financial statements. That makes it easy for their treatment in the books of account. There are various natures of accounting standards. It serves as a guide to the accountants in the accounting process. It also acts like a dictator in the field of accounting. It acts like a dictator because in some areas the accountants have no choice but to opt for those which are stated in the accounting standards. It also acts as a service provider as it helps in comprising the scope of accounting by certain terms and conditions. The accounting standards are not and it also brings uniformity in accounting methods . Thus it acts as a harmonizer (Blumberg 2014). To specific accounting issues, the accounting standards provide and develop solutions on many occasions. The primary emphasis of accounting standards lies on providing accounting information by the process of decision making. There are many purposes for which the accounting standards are needed. Thus there are many objectives of accounting standards. The different objectives of accounting standards are as follows To provide a standard set of accounting policies disclosure requirements and valuation norms based on which financial statements should get ready (Walsh 2001). To make the financial statements more likely to the subjective matter and comparable. To harmonize the diverse accounting policies and practices to ensure standardization in the case of preparing the financial statement (Bragg and Bragg 2007). To enable the scope of comparison of financial statements and this develop the consistency and the value of financial statements. Auditor-Client Relationship The attention of current Congressional, controlling and fiscal statements has been on the matter of earnings superiority besides the quality statements and user discussions. So, that affects the auditor-client relationship as that built as the planned limits on the nation that general auditor occupancy fallouts in auditor satisfaction(McCoy 2010). The Sarbanes-Oxley Act of 2002 would not execute the compulsory revolution of review organizations(Sarbanes-Oxley Act of 2002-2003). Inside one year of the passing of the act, it commands a learning of compulsory revolution by the Comptroller General of the UK to be accomplished. In an effort to discourse some questions elaborated in variable markets, the Sarbanes-Oxley Act was granted by U.S. Congress as well as it was signed by the President during the summer of 2002(Capital Markets Law Journal - Editorial Board 2015). Among the targeted matters, unique of the significant addressed was the question of auditor's individuality of the clients they inspect. Auditor freedom has frequently been inspected over the previous year everywhere. The nations differ customarily in their different angle of views that auditor's role has been specified, though. Individuality has come in front always nearly common to be between the most important features an accountant can own and one that donates expressively to the dependability of economic information(Financial information 2009). The Sarbanes-Oxley Act helps to solve some of the problemsto auditor individuality under the ISB's intangible agenda (ISB 2001) more efficiently than others. It protects the bondholders and the clients as universal communal from bookkeeping threats and fake practices in the markets. It also increases the accuracy of corporate disclosures(Hollington 2007). Major Elements of Auditor-client relationship effect in the Sarbanes-Oxley Act of 2002 in the US: Public Company Accounting Oversight Board (PCAOB): This title means that it contains nine units and establishments of the Public Company Accounting Oversight Board. It has been created to provide independent oversight of the auditor. Auditor Individuality: This term involves of nine segments and creates standards for that auditor individuality that are taken externally to limit conflicts of interest(Blay and Geiger 2012). It also provides the new auditor sanction necessities and audit companion revolution, and it also contains the auditor journalism necessities. It doesn't accept inspecting firms from providing non-audit facilities to the similar clients. Corporate Accountability: This label three comprises of eight segments and mandates that the maximum liability of the accuracy and the completeness of corporate financial reports should be taken by the senior executives(Datta, Iskandar-Datta and Singh 2014). 4. Boosted Financial Exposes: This term involves of nine units and defines advanced broadcasting necessities for financial connections, counting preformed figures, off-balance-sheet connections and stock communications of commercial officers(Monthly report on financial transactions 2010). Attention on Analyst Struggles: This term includes unique segment. It consists of the definition of the code of conduct for securities analyst. 6. Instruction Possessions and Consultant: This title includes four segments. It gives the definition of the performs to restore depositor self-assurance in safeties predictors(Trautmann and Hamilton 2001). It also describes circumstances underneath that an individual can't be accepted committed as a negotiator, advisor or dealer. Revisions and Intelligences: This term includes five units. It consists of the belongings of merging of public bookkeeping organizations. Corporate Criminal Fraud Accountability: This title includes six sections. It also called the "White Collar Crime Penalty Enhancement 2002." This section also improves the criminal penalties and conspiracies. Corporate Tax Returns: This title includes only one section, and the company tax return should be signed by the Chief Executive Officer(Basak and Clayman 2005). White Collar Corruption Consequence Improvement: This term includes six units. It is also referred to as the "White Collar Crime Penalty Enhancement Act 2002." It gives a stronger sentencing guidance. Corporate Fraud Accountability: This term includes seven sections. It is also referred to as the "Corporate Fraud Accountability Act of 2002." This section is used to identify the criminal offenses and specifies the penalties under the section 1101. Auditors do the potential measures by over viewing the following points, which includes: The percentage of audit work has been received by the firm The amount fees that has been outsourced for bookkeeping Consulting fees The amount of organizations that has been designed by the CPA mentors for the clients The valuation of the services that a client receives The SOX Act allows various consulting services for the clients and huge auditor independence. Impact of the act on the development of corporate governance rule Business scandals became a major drawback among big public companies between 2000 to 2002. The Sarbanes-Oxley Act was created in July of 2002 for restoring the confidence of market investors and also closed all the loopholes with the open companies to defraud the investors. Also, the act may contain some profound effects which can create an effective impact on the corporate governance of United States. All the popular public companies were required by the Sarbanes-Oxley Act for straightening the audit committees (Braiotta 2004). Also, the act requires for performing a test of internal control as well as for observing the personality of directors. In a financial statement, the act set the personal liability of directors as well as strengthen disclosure. Also, stricter criminal penalties can be established by Sarbanes-Oxley Act to secure public from frauds as well as trained public for operating their business efficiently. One of the practical impact of Sarbanes-Oxley Act in US for straitening audit committees among open or public companies. A wide leverage can be received by the audit committees for taking a decision on overseeing the company's top management. On the primary management division of a company, it is crucial to give full independence to all committee members. The committee members also gain current responsibilities. Some of the responsibilities are- Approving the numerous audit as well as non-audit Manage complaints on the accounting practices of the management selecting and observing external auditors The division 404 of Sarbanes-Oxley Act contain the costliest part. Public companies are required by that part for performing the test of extensive internal control. It also includes the report on their yearly audit. In the financial reporting, it requires enormous effort as well as external accountants involvement for testing and collecting manual and automatic control. It is also available for IT personnel. The companies which have heavily rely on their manual controls, they faced some burdensome on their compliance cost. To make tough financial position, all companies can be influenced by Sarbanes-Oxley Act (`Financial Position... Strong' 2006). The act also makes the companies more efficient as well as centralized. In financial reporting, Sarbanes-Oxley Act can change the responsibility of entire management. The act mainly required the personal certification of quality managers to finalize their accuracy reports. The top managers may be facing 10 to 20 years in prison for making of false or wrong certification intentionally. If there have occurred any critical situation for a company of US to require accounting restatement due to the misconduct of management, then the top level managers can be forced to give up their profits and bonus as well as allowance. If any director as well as the manager can trap for securities law violation, then he/she can be restricted to lead their job. He can be restricted to do the same job also on different companies. The entire disclosure requirement can be straitened by The Sarbanes-Oxley Act significantly. Any off-balance sheet material can be disclosed for a required arrangement which is required by the public companies (Audits of public companies 2008). Some of the arrangements can be followed- Operating leases Special purposes entities Also, there have a pro forma statements which can also be required to disclosed by the US company. It can be disclosed to determine the accepted accounting principles (GAAP). All the stock transactions can be reported by the insiders for Securities and Exchange Commission (SEC), which contains maximum two corporate days as well. Punishment, which is named as harsher punishment can be imposed by The Sarbanes-Oxley Act to obstruct the justice as well as to identify and observe the securities fraud. It also obstructs another fraud like- Mail fraud Wire fraud The judgment for the securities fraud can be incensed for 25 years maximum. The prison time for the securities fraud can be increased for 20 years maximum. In the case of mail fraud as well as wire fraud, the perfect punishment can be increased for five years to 20 years in the prison time. The Sarbanes-Oxley Act can also take the fine from public comities for the same offense, and the fine will be increased by depending on the situation. The corporate governance of US public companies can be affected by Sarbanes-Oxley Act, and also the belongings of the act can be reflected the external auditors. The Public Company Accounting Oversight Board can be established by the act. The board broadcasts the governance standard for the public accountants on the US based companies (BEDARD 2012). Also, the board can be introduced by the act to restrict their conflict of interest. It requires the main audit partner, whose position can be shifted by each five years on the similar public company. Conclusion There are more than one that comes in the mind while writing the conclusion about SOX and auditing altogether. SOX and auditing are interrelated with each other. One makes changes, and the other one changes itself due to the changefulness of the first one. Here it means that the acts SOX has put a huge impact in the market of accounting which directly or indirectly has changed the auditing market. Especially the US market has been brought a huge change in the field of accounting. The primary ratification of Sarbanes-Oxley Act is not only to identify the main problem context of current situation for US banking as well as finance industry. After the Act had taken place, the government had introduced some key provisions for, Discourage the variance of interest among several players in financial industry. The height of responsibility of corporate US has been increased. Simplicity in business reporting. For the confirmation of SOX makes a fresh enforcement as well as oversight structure for assuring that SOX is correctly explained. However, the people who didnt like SOX seem to have had the last word in this that they have pointed out those SOX are not be able to avoid the financial crisis held on 2008. This debate will go on in the future, but SOX has affected the financial market of US a lot. References `Financial Position... Strong'. (2006).PN, 41(16), pp.12-12. A handbook for measuring employee performance. (2001). [Washington, D.C.]: U.S. Office of Personnel Management, Performance Management and Incentive Awards Division. Audit work program 2002-2003. (2002). Canberra: Australian National Audit Office. Audits of public companies. (2008). [Washington, D.C.]: U.S. Govt. Accountability Office. Basak, I. and Clayman, M. (2005). Tax Rates and Stock Returns.Investing, 14(4), pp.35-46. BEDARD, J. (2012). Discussion of Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*.Contemporary Accounting Research, 29(1), pp.341-348. Blay, A. and Geiger, M. (2012). Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*.Contemporary Accounting Research, 30(2), pp.579-606. Blumberg, D. (2014).Harmonizer. North Charleston, S.C.: CreateSpace Independent Pub. Platform. Bragg, S. and Bragg, S. (2007).Accounting policies and procedures manual. Hoboken, N.J.: Wiley. Braiotta, L. (2004).The audit committee handbook. New York: Wiley. Capital Markets Law Journal - Editorial Board. (2015).Capital Markets Law Journal, 10(2), pp.i2-i2. Damane, M. (2001). Executive Commentary.Academy of Management Executive, 15(3), pp.34-34. Datta, S., Iskandar-Datta, M. and Singh, V. (2014). Opaque financial reports and R2: Revisited.Review of Financial Economics, 23(1), pp.10-17. Financial information. (2009). [Vancouver]: BC Renal Agency. Hightower, R. (2009).Internal controls policies and procedures. Hoboken, N.J.: Wiley. Hollington, R. (2007).Shareholders' rights. London: Sweet Maxwell. Laibstain, S. (1988).Financial statement disclosures. New York, NY: American Institute of Certified Public Accountants. LeUSemia Research Reports: Guide for authors. (2012).LeUSemia Research Reports, 1(1), pp.A2-A5. McCoy, N. (2010).The effects of auditor-client relationships, auditor-auditor relationships, and persuasive communication on auditor's objectivity. Monthly report on financial transactions. (2010). [QueÃÅ' bec]: Finances QueÃÅ' bec. Oppermann, H. (2001).Accounting standards. Lansdowne [South Africa]: Juta. Radcliffe, V. (2008). Public secrecy in auditing: What government auditors cannot know.Critical Perspectives on Accounting, 19(1), pp.99-126. Sarbanes-Oxley Act of 2002. (2003). [Place of publication not identified]: Financial Executives Research Foundation. Trautmann, T. and Hamilton, J. (2001).Informal corporate disclosure under federal securities law. Chicago, IL: CCH Inc. Walsh, A. (2001). Are Market Norms and Intrinsic Valuation Mutually Exclusive?.Australasian Journal of Philosophy, 79(4), pp.525-543.