Grammar Mistakes That Most People Make

Silly grammar mistakes can really make one look dumb. Though a person might be very good at the subject being addressed, grammar mistakes can be a big turn off for the reader.

In academics, the role of language skill is as important as any other subject. In order to convey your answer, essay or whatever, you need to possess language skills. Rules of grammar direct you toward conveying your written message as clearly as possible. Without grammar to guide us, most of what we write would be meaningless, quite literally.

Here are some of the grammar mistakes that we can avoid and make our writing more meaningful and understandable.

You’re and Your: This is perhaps one of the most common mistakes that we make. Both these words sound almost similar but each of it is very different. “You’re” is actually a contraction of “you” and “are”. These two words are joined together to form “you’re”. On the other hand, “your” is a pronoun that defines possession or ownership as in, “is this your book?” “You’re expected to work on this project”. Now, try substituting ‘you’re’ with ‘your’ and you’ll find the sentence to be odd while making no sense. So, whenever you have a doubt whether ‘you’re’ and ‘your’ has to be used, try interchanging these words and you’ll understand the difference.

Their, There and they’re: ‘There’ and ‘they’re’ are also very similar to ‘you’re’ and ‘your’. Here also, “they’re” is contraction of ‘they’ and ‘are’, while ‘there’ refers to a location and ‘their’ refers to possession by a number of people. Some people have the habit of switching these words, which renders the sentence meaningless. Examples: They’re working very hard to meet the deadline. There is no place for a criminal to hide. It is the responsibility of the government to protect people and their properties. Now, in each of these examples, try to interchange the words ‘they’re’, ‘there’ and ‘their’ and check for yourself which is the correct sentence and you’ll know it immediately.

Effect and Affect: There is a lot of confusion among many people whether they should write ‘effect’ or ‘affect’, as they both are not only similar sounding words, but their meaning in many cases, seems to be similar and interchangeable. But in reality, they are two different words with two different meanings. While ‘effect’ is the result of some event, ‘affect’ is the influence that something has on another. Examples: ‘Good results are the effect of hard work and industry’. ‘A large donation shall not affect my decision to vote against’.

Then and Than: There is a lot of difference between ‘then’ and ‘than’. ‘Then’ is related to time and ‘than’ is used when comparing between things and events. Example: ‘Back then people did not worry about so many things’. ‘I am more than happy to see you’.

Who and Whom: Apparently, there is also confusion with regards to using ‘who’ and ‘whom’. Both these words are pronouns with very similar meanings referring to a third party. ‘Who’ is to define the subject of the clause and ‘whom’ is used to define the object of the clause. If the question is about a person, then ‘who’ should be used and if the question is about something related to a person then ‘whom’ should be used. Example: ‘Who had visited my office yesterday?’ Here the question is about the person who visited the office and other than visiting office, nothing else is related to the person in the sentence. ‘I don’t remember the name of the person whom I met 1 month ago for a brief period of time’ In this sentence, whom is appropriate because the object in the sentence is meeting a person 1 month before for a brief period of time.

These are some of the major grammatical mistakes that we make and we can easily correct them with little knowledge and practice. Remember not to skip those grammar classes the next time.

Understanding Mathcad

Understanding Mathcad

Mathcad is software which has been designed specifically for the purpose of solving engineering calculations. It is a primarily used for verifying, validating, documenting and re-using engineering calculations. This software is useful for both students as well as professionals belonging to various engineering backgrounds such as civil engineering, chemical engineering, mechanical engineering, electrical engineering, electronics engineering, IT or software engineering.

The interface of Mathcad is very similar to Microsoft Excel. Mathcad software has been meticulously designed to perform live calculations. The solution changes dynamically as and when the values entered above are changed. Thus, it is very useful in calculating various permutations and combinations which are essential in engineering, as slight changes in calculations have to be taken into consideration.

Some of the broad features of Mathcad include :-

Symbolic calculation: Symbols are basic to mathematics and Mathcad incorporates a wide range of symbols and formulas. With these symbols and formulas one can easily search and control variables.

Solve blocks: Solve blocks is one of the features of Mathcad. It is used in solving guess values. This feature is helpful in solving algebra equations and also points the values on graph.

Advanced plotting: Mathcad uses an advanced plotting method. 3D view of plotting is available in Mathcad. 3D view has been incorporated into Mathcad as it allows for better viewing and understanding of data and results. With 3D view, even little variations in the data can be viewed and interpreted. This can be very useful in estimating discrepancies in several engineering works.

Easy Excel synchronization: Mathcad provides easy synchronization with Microsoft Excel. One easily synchronize data from Excel and perform calculations. In essence, easy portability and no mess in porting data from Excel sheets, reduces time and effort.

 

 

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Parkinson’s Law

Parkinson’s Law is an important law or theory which is useful in almost all business organizations and for the human resource management. In an ideal situation, an organization is comprised of skilled and experienced employees. The goal of most organizations is to maximize the output of each employee so that the output of the whole organization increases in the long run.

This is the general or the logical conclusion at which most people arrive at and hence think that almost all the organizations are following this philosophy. But, contrary to popular belief, the real world situation is not so. Here, we must also know human psychology as well because, human psychology plays a major role in all organizations in the most subtle manner.

This is where Parkinson’s Law or theory comes into picture. Parkinson’s Law can be further divided into two laws viz.,

• The law of multiplication of subordinates and
• The law of multiplication of work.

Parkinson was of the view that most employees in any organization view that they are overloaded with work. This could be real or imaginary or a combination of both. Working with such a state of mind for some years, the employee may be expected to

• Resign from the current position,
• Share his work with his colleagues and subordinates and
• Appeal to the management to employ some more people for the work.

Out of the three options, the third option, which is hiring more people for the same work is universally accepted and some more people are employed. This employment can in turn result in the new employees thinking that they are overloaded with work and thus, a cycle begins.

Thus, according to Parkinson, we can arrive at four different deductions that

• The number of employees shall increase irrespective of the workload and work done.
• Every employee would eventually want a number of subordinates who can share his work and the employee might not want to share the work with equals who would be competing against him in sharing power.
• Such hiring will increase the expenditure of the organization to maintain constant level of production or output.
• Another major reason for concern is that this process can, not only increase the cost of production, but it can result in inefficiency as unnecessary work distribution in the organization can increase.

This theory is of particular importance in today’s business organizations as managers can keep a check on their employees’ performance or output and act accordingly to avoid work overload and distribute work efficiently across the organization.

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Human Capital Management

Human capital management is one of the emerging branches in human resources. Human capital is the accumulated worth of education, experience and skills present in employees which can be rented out to employers. The presence of skilled human capital today gives an edge in a cut throat competition, given the similar material capitals. It is the human creativity and ingenuity that has been playing a key role in designing new products and services and not the actual capital or the ‘smart’ machines.

Human capital is regarded as an important element of intangible assets in an organization. Other intangible assets which we are familiar with include patents, copyrights, customer relations, brands, good will and company image. We must understand that all these intangible assets except for human capital are only possible due to the presence of human capital. Without human capital, the other intangible assets are impossible, at least now.

These are just reasons to boast about. It is far easy to be said than done. Achieving the highest human capital efficiency is the dream of almost all organizations, even not for profit organizations. In other words, human capital is viewed as the bridge between the human resource policies and the business performance in terms of productivity put in by each employee in an organization.

Achieving excellence human capital management and in performance is not a onetime task, but it is an ongoing task. An organization must always try to achieve the higher productivity at the lower or stable costs, as there are no upper limits. This can be achieved when the employees in the organization are highly motivated. One important thing that managers must remember is that motivation is a state of mind and not all the employees are fully motivated all the time. So, there must be a constant motivation from the employer’s side.

A nation with population can turn majority of that population into human capital by imparting education, skill and there by experience. This is not a feat which can be achieved in a day or two, but it requires proper planning from the government by establishing schools, colleges and universities.

Here, one must understand that there is a difference between human capital and labor. While the former is concerned with skill, ingenuity and expertise, the latter is concerned with hard physical work.

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International Accounting : Europe

• Understand how financial reporting is regulated and enforced in five European countries: France, Germany, the Czech Republic, the Netherlands, and the U.K.
• Describe the key similarities and differences between the accounting systems of these five countries.
• Identify the use of International Financial Reporting Standards at the levels of the individual company and the consolidated financial statements in these five countries.
• Describe the audit-oversight mechanisms in these five countries.

IFRS in the European Union

• Starting in 2005, all EU-listed companies must follow IFRS in their consolidated financial statements.
• Generally, IFRS consolidated statements are permitted for non-listed companies.
• Requirements for individual company financial statements vary – IFRS may be required, allowed, or prohibited.

• Business combinations – purchase accounting
• Goodwill – annual impairments test
• Investments in associates – equity method
• Translation of financial statements of foreign operations – functional currency concept
• Assets valued at historical cost or fair value
• Research costs – expensed; development costs – capitalized
• LIFO not allowed
• Finance leases – capitalized; operating leases – expensed
• Provisions – recognized when probable and estimable
• Deferred taxes – recognized in full, using the liability method, for temporary differences between the carrying amount and tax base

 

FRANCE

• Objectives and principles of financial reporting
• Definitions of elements
• Recognition and valuation rules
• Standardized chart of accounts
• Model financial statements

 2. Other influences on French accounting rules

• Commercial legislation (Code de Commerce)
• Tax laws

• Keeps plan current
• Makes rulings and recommendations on accounting issues

• Converts CNC rulings and recommendations into binding regulations

• Will replace CNC and CRC as the national standard setter

• Represents the accounting profession
• Members prepare financial statements, and provide tax, information systems, and management advisory services
• Supervises securities markets

• Members audit and give an opinion on financial statements
• Must report criminal acts to the High Council of External Auditors
• Substantial overlap in OEC and CNCC membership
• Statutory auditors not allowed to provide accounting services to the same client
• AMF oversees audits of listed companies, but relies on a committee of the CNCC to conduct audit-quality reviews

• Must report results of environmental activities
• Reports aimed at preventing bankruptcies
• Social report

GERMANY