Essay on The Dilemma Of An Accountant - 1267 Words

The ethical dilemma in this case is one that Daniel Potter is faced with. Daniel is a staff accountant at a Big Eight accounting firm, Baker Greenleaf. He was given the duty of performing an audit on a wholly-owned real estate subsidiary (Sub) of a long-standing and important client of his firm. Oliver Freeman is Daniel’s project manager. Oliver is the one that gave Daniel the task of performing the audit, and he is expecting a clean opinion from Daniel on the analysis of the Sub in order to secure the clients account exclusively. While performing the audit, Daniel found a discrepancy with the value of the Sub’s largest real estate properties. The Sub had valued the property at $2 million on their balance sheet, and†¦show more content†¦The first key stakeholder is the accounting firm, Baker Greenleaf. Baker Greenleaf’s stake in this case has to do with the client involved in the case. The client is a long-standing and important account that Baker has shared with another Big Eight accounting firm. The decision that Daniel makes can have one of several affects on the status of the account between the client and Baker Greenleaf. Baker feels that if the client receives a satisfactory performance on a special audit, then they may secure the account exclusively instead of having to share it with another accounting firm. If Daniel does not say anything about the incident, then Baker Greenleaf will have a great chance of obtaining the account exclusively because of the clean opinion. If Daniel does go to someone about the incident and the file is pulled and changed to his original recommendation that included th e subject-to-opinion proviso, then Baker Greenleaf may not obtain the account exclusively or may even lose the account altogether. The next key stakeholder that I have determined is Daniel Potter. Daniel could possibly have a lot at stake in this case. If Daniel decides to not say anything about the incident, then it could possibly turn out bad for him in a couple of ways. First, it would mean that the negative evaluation that Oliver turned in on him would stand. Second, if by some chance the value of the property was discovered by a buyerShow MoreRelatedEthics Code Of Professional Ethics980 Words   |  4 PagesAbstract. The article reviewed was Possible Ethical Issues and Their Impact on The Firm: Perceptions Held by Public Accountants. The abstract demonstrates the importance of AICPA’ â€Å"Code of Professional Ethics† and its components, and the influence of management perceptions on firms’ ethical environment (p. 919). Introduction. The authors study business ethics, compliance with ethics code, ethical issues, and ethical behavior of company management. The researchers concern with ethical believes ofRead MoreAccounting Ethics677 Words   |  3 Pagesusually face ethical dilemmas, which are situations where a person or group is faced with a decision that tests the moral system or code. While most of these dilemmas are easy to identify and resolve, they come with temptations that test a persons or groups ethics. Similar to others operating in the business world, accountants experience some ethical dilemmas that are complex and difficult to resolve (Langenderfer Rockness par, 2). The complex and difficult to resolve ethical dilemmas require more thanRead MoreApplying Ethical Models Of The Accounting Field General Accepted Accounting Standards Advisory Board Essay905 Words   |  4 PagesAccepted Accounting Principles (GAAP) are main Code of Principles developed by Federal Accounting Standards Adv isory Board (FASB). Term GAAP has a specific meaning for all accountants and auditors. However, in cases when GAAP procedures will not provide a resolution of the accounting issue the accountant faces a moral dilemma. This is a situation whether there are several conflicting rules or because there are no GAAP rules (J. Wiley Sons Inc., 2006). Applying utilitarian model Senaratne (2011)Read MoreEthical Dilemmas1461 Words   |  6 PagesEthical dilemmas are common issues that every businessman has to face at their working environment. It is not such an easy task for businessman to have an ethical decision making, to choose what the â€Å"right† thing to do. In this following factual scenario, John also has to face some ethical dilemmas in his working environment and have difficulty to find appropriate solution. After a brief summary of the facts, I will discuss some ethical dilemmas which John is confronting and some approaches to ethicalRead MoreEthical Issues Faced by the Accountancy Profession Essay1747 Words   |  7 Pagesthe reliability, comparability and integrity of financial statements. Ethical standards exist to safeguard the fundamental principles of accountancy and recognize threats to these principles so judgement can be made to resolve ethical dilemmas. However an accountant frequently faces ethical issues due to their work and not always stays vigilant to the manipulating influences on their judgement. Abdolmohammadi, M., Fedorowicz, J. and Davis, O. (2009) findings indicate that despite the attentionRead MoreChallenges Facing the Accounting Profession Today700 Words   |  3 Pageswhat should be done to address an ethical dilemma and specifically one involving one student observing another accounting student cheating on a test. I. Challenges the Accounting Profession Faces It is reported that organizations face a growing challenge for the recruitment, development and retention of finance professionals due to the rapid changes taking place in the accounting profession according to the Association of Chartered Certified Accountants. Findings in the ACCA research report entitledRead MoreThe Ethics Of An Ethical Training Course913 Words   |  4 Pagesencouraged for all companies to implement an ethical training course at least once a year. According to Chaplais, Mard, and Marsat (2016), by implementing ethical course for employees, the training can increase the ability to recognize an ethical dilemma and can potentially limit the intensity of the situation. Even though in some instances, things can be done quicker by not following proper procedures, making ethical decisions is good for business, because of the liability placed on businesses byRead MoreSolving Ethical Dilemmas1611 Words   |  7 PagesSolving Ethical Dilemmas in the Accounting Professio n LaKeesha Lawler ACC/260 January 14, 2011 Dan Jensen Solving Ethical Dilemmas in the Accounting Profession The Dilemma of an Accountant Baker Greenleaf was one of the Big Eight accounting firms. Daniel Potter was a highly ethical accountant that placed a lot of value on integrity. He was hired to work as an accountant for the firm. Baker like many other firms was faced with a dilemma that tested the firm’s ethical standingsRead MoreContemporary Issues Of Accounting ( Theory ) Essay1216 Words   |  5 Pagesmost of them assume that measurement of something will be the least of their problems. However, measurement remains one of the major issues that they will need to address throughout their program of study. In order to understand the measurement dilemma in accounting for first year students, it is vital to examine the nature of measurement. What is Measurement? Measurement can simply be defined as the act or process of measuring or calculating. The other synonyms of measuring include quantifyingRead MoreEthics Of The Financial World1056 Words   |  5 Pagesthere are many ethical issues affiliated with finances; some financial results are the ethical dilemmas. Some examples of these issues are marketing strategies, conduct in the workplace, and financial behaviors. In my future profession, I will be concerned with the ethical decisions that I have to make, and where the line draws between ethics and law. Finances have long been a part of ethical dilemmas, since the creation of the stock market. Common ethical issues involving finances are also considered

Connections Between Hitler And The Prince - 1307 Words

Connections between Hitler and The Prince Hitler said, â€Å"Germany will either be a world power or will not be at all† (â€Å"Adolf Hitler Quote†). Adolph Hitler became the leader of the German Nazi party in 1933. His leadership was both loved and despised. He controlled the Nazi party for more than a decade (â€Å"Adolph Hitler†). Considering the length of Hitler’s reign, he must have had leadership qualities that people found admirable or they feared him so greatly that no one would attempt to overthrow him. In Machiavelli’s The Prince, a list is given explaining specific attributes and thoughts a good ruler should possess. Some of these thoughts include, it is better to be feared than loved, cruelty can be justified if for the common good of the state, don’t stay neutral take a position and wage war, it is okay not to keep one’s word if it is beneficial, and if one wants to be a good prince, one must dedicate oneself to the art of war. Machiavelli’s depiction of a prince and the characteristics a prince portrays can be seen in modern day rulers such as Hitler. When looking at specific quotes from The Prince and facts about how Hitler ruled, one will see obvious connections between the ideal prince that Machiavelli describes and Hitler. â€Å"A Prince must therefore have no other thought or objective, nor dedicate himself to any other art, but that of war with its rules and discipline, because this is the only art suitable for a man who commands. It is such a powerful art that itShow MoreRelatedHarry Potter And The Half Blood Prince1302 Words   |  6 PagesStephanie Tsai Professor Allen Harry Potter CHL 137 8 April 2015 Voldemort, the fantasy Hitler: Harry Potter and the Half Blood Prince In Harry Potter, Voldemort and his Death Eaters are often a parallel to Hitler and the S.S. Soldiers because of their similar dictatorship over those who were more inferior to them. Because of this, Voldemort ranks his Death Eaters in a hierachy to prove their significant role in his presence. In Harry Potter and the Deathly Hallow’s, Voldemort is surrounded by hisRead MoreAssessment of a Statement Essay1102 Words   |  5 Pageslikened to a seed, the end to a tree; and there is just the same inviolable connection between the means and the end as there is between the seed and the tree.†[1] Thus, one cannot have an end entirely independent from its means. If any worthwhile end can justify the means to attain it, a true ethical foundation is lost. But the end does not justify the means. If that were so, then Hitler could justify the Holocaust because the end was to purify the human race. StalinRead MoreEssay about Machiavellis Reputation in the Modern World2985 Words   |  12 PagesMachiavelli wrote The Prince, a manual of sorts that explained how a monarch should rule his state and why. While Machiavelli had been a strong proponent of republican ideals in the past, in The Prince, his ideas are far from adhering to republicanism. The book seems to promote the ideal monarch as a cold, heartless person whose only goal in life should be to retain power, regardless of who or what he destroys. This includes killing enemies of the state, personal enemies of the Prince, and even, in someRead MoreDà ©jà   Vu: Motifs of Hitler in Richard III(1995) and How They Help Modern Audience to Understand Shakespeare’s Richard1626 Words   |  7 PagesStarring Ian McKellen as Richard, the movie makes an undeniable connection to Nazi Germany; very details include costume design, set and prop, and cinematography choices all closely relate Richard to Hitler, an equivalent villain from modern history. The choice of blending Hitler into Richard puts viewers now into the shoes of audience from Shakespeare’s time to better understand Richard’s evil; although Richard III is quite ancient, Hitler is still a new scar. The dà ©jà   vu of Nazi dystopia becomesRead MoreWhat Makes A Good Ruler?1411 Words   |  6 Pages Is a ruler always born into his position, or is it stolen? According to Machiavelli, the best ruler is the fairest one. The way to the most successful rulership, as Machiavelli describes, is following the steps that are written in his book- The Prince. Personally, I believe that Machiavelli s book is a fair way to distinguish how current rulers should preside over their specific countries. As with anything, not every single part of the book will fit in with everyday life today, but the majorityRead MoreEssay on Construction of Characters2044 Words   |  9 Pagesto us in the historical sense so that we easily make our connections to the events which occurred during that time. The director chose Britain in the 1930s. The similarities are almost eerie. The underlying social unrest of the depression times between the two Great Wars must have been identical to what the people of pos t-War of the Roses era were going through. The heated tensions between the Great Powers in Europe and the rise of Hitler and NAZI Germany and also the fresh memories of sufferingRead MoreIs Magical Thinking Good or Bad1458 Words   |  6 PagesMagical thinking is the phenomena in which an unrelated, or sometimes irrational, reciprocity is inferred between events, actions and thought, when scientific consensus confirms there is none. Active magical thinking involves the belief that one has even one iota of control influencing causality. For example, empathising over a situation and offering to keep ones ‘fingers crossed’ for a good outcome. On the other hand passive magical thinking pertains to the situation being out of one’s controlRead MoreAnalysis Of The Movie I Like The Way You Die 1964 Words   |  8 Pagessaid to Big John Brittle as John is shot to death by Django, an African-American free slave. That scene felt very satisfying especially since Big John Brittle was about to whip a little poor slave girl. Hitler in Inglourious Basterds was killed by a Jewish solider who got the opportunity to shoot Hitler multiple times in the torso and face; this Jewish solider had a look of vengeance in his eyes as he shot him. Notice how both these films have a feel good story about how someone weak was able to killRead MoreNight, Schindlers List, and The Diary of Anne Frank Essay1250 Words   |  5 Pagesrespected within the town. In 1941, life was good for the Wiesel family, and the Sighet Jews. Unaware of the turmoil in the world around him, Eliezer was content with studying his religion, and enjoying life as the son of a father with high political connections. He was devoted to his studies to love and serve his god. He was befriended by one of the locals, Moche the Beadle, who agreed to be his spiritual Master. Gradually, in seemingly insignificant, isolated instances, life for the Sighet Jews beganRead MoreThe Holocaust During World War II1934 Words   |  8 Pagespopulation was a direct result of the Holocaust during World War II, which not only stimulated religious unrest in Europe, but also the rest of the world. With the German Dictator, Adolf Hitler, and his rise to power in 1933, a period of despair and fear for the Jewish population throughout Europe erupted. As Adolf Hitler commenced his plan to build the perfect German race, he set forth the motion of a mass extinction of the Jewish population, known as The Holocaust. The Holocaust lasted from 1933 to

What is Amulet Essay Example For Students

What is Amulet Essay An amulet is a small object that a person wears, carries, or offers to a deity because he or she believes that it will magically give a particular power or form of protection. The conviction that a symbol, form, or concept provides protection, promotes well-being, or brings good luck is common to all societies: in our own, we commonly wear religious symbols, carry a favorite penny, or a rabbits foot. In ancient Egypt, amulets might be carried, used in necklaces, bracelets, or rings, andà ¢Ã¢â€š ¬Ã¢â‚¬ especiallyà ¢Ã¢â€š ¬Ã¢â‚¬ placed among a mummys bandages to ensure the deceased a safe, healthy, and productive afterlife. We will write a custom essay on What is Amulet specifically for you for only $16.38 $13.9/page Order now Egyptian amulets functioned in a number of ways. Symbols and deities generally conferred the powers they represent. Small models that represent known objects, such as headrests or arms and legs, served to make sure those items were available to the individual or that a specific need could be addressed. Magic contained in an amulet could be understood not only from its shape. Material, color, scarcity, the grouping of several forms, and words said or ingredients rubbed over the amulet could all be the source for magic granting the possessors wish. Small amulets of faience, stone, ceramic, metal, or glass, were common possessions in ancient Egypt. They were most often fashioned in the form of gods and goddesses or of animals sacred to those deities. Amulets gave their owners magical protection from a wide variety of ills and evil forces, including sickness, infertility, and death in childbirth. They were often provided with loops so they could be strung and worn like a necklace. Some amulets were made to place on the body of the deceased in order to protect the soul in the hereafter. Vervet Monkey Vervet monkeys Cercopithecus aethiops are depicted as exotic household pets as early as the Old Kingdom, walking on a lead beside the noble tomb-owners prize hounds. In the New Kingdom one is often shown tied beneath the tomb owners chair, but is it still a representation of a pet or a symbolic depiction to guarantee the tomb owners sexual prowess in the afterlife? By the New Kingdom, amulets of vervets were undoubtedly worn so that their wearer might assimilate the creatures well-known sexual behavior. It is also because of this symbolism that vervets feature as decorative elements of cosmetic objects. The creature is frequently depicted squatting with its front paws up to its chin, sometimes holding a small piece of food to its mouth or else playing a musical instrument. Amulet of the Goddess Taweret Taweret, the hippopotamus goddess, was the goddess of women and children and, most importantly, of the moment of childbirth. With her rounded belly and pendulous breasts indicating a pregnant female, Taweret was associated most specifically with childbirth, and she was often depicted watching over the birthing bed. Taweret amulets would have been worn during life by women and children. In the tomb, they were placed on the body of the deceased as a symbol of rebirth. The Taweret and other closely related goddesses were created from a blending of lion, hippo, crocodile, and human attributes. The three animals were some of the fiercest species found in ancient Egypt and combining their strengths produced a most potent deity and therefore amulet. Tawerets particular responsibility was the protection of women during pregnancy and childbirth. She is often portrayed leaning on a sa symbol. Her representation was sometimes used on tomb walls or funerary equipment to protect the deceased during rebirth. This great, protective goddess of childbirth was a rather frightening figure who was often depicted in the company of Bes, the protector dwarf god Bes A deity of either African or Semitic origin; came to Egypt by Dynasty XII. Depicted as a bearded, savage-looking yet comical dwarf, shown full-face in images. Revered as a deity of household pleasures such as music, good food, and relaxation. Also a protector and entertainer of children. However, many texts point to the idea that Bes was a terrible, avenging deity, who was as swift to punish the wicked, as he was to amuse and delight the righteous .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 , .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .postImageUrl , .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .centered-text-area { min-height: 80px; position: relative; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 , .u3db6b7b6bbd3266bb9a7912f8b9cc2a4:hover , .u3db6b7b6bbd3266bb9a7912f8b9cc2a4:visited , .u3db6b7b6bbd3266bb9a7912f8b9cc2a4:active { border:0!important; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .clearfix:after { content: ""; display: table; clear: both; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4:active , .u3db6b7b6bbd3266bb9a7912f8b9cc2a4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .centered-text-area { width: 100%; position: relative ; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4:hover .ctaButton { background-color: #34495E!important; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4 .u3db6b7b6bbd3266bb9a7912f8b9cc2a4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3db6b7b6bbd3266bb9a7912f8b9cc2a4:after { content: ""; display: block; clear: both; } READ: B.J. Rice EssayWith a hippopotamus head, a crocodile tail, lion arms and legs, human breasts, and a swollen belly, she scared away any negative spirits who might harm the baby. Amulets with her image were often worn by expectant mothers. Third Intermediate Period à ¢Ã¢â€š ¬Ã¢â‚¬Å" 21st Dynasty Art and Culture With the weakening of centralized royal authority in the Third Intermediate Period, the temple network emerged as a dominant sphere for political aspirations, social identification, and artistic production. The importance of the temple sphere obtained, with more or less visibility, for the ensuing first millennium. Egypt again divided; one dynasty rules in Nile Delta, sharing power with high priests of Amun at Thebes. Relatively little building took place during the Third Intermediate Period, but the creation of stylistically and technologically innovative bronze and precious temple statuary of gods, kings, and great temple officials flourished. Temple precincts, with the sanctity and safety they offered, were favored burial sites for royal and non royal persons alike. Gold and silver royal burial equipment from Tanis shows the highest quality of craftsmanship. Non royal coffins and papyri bear elaborate scenes and texts that ensured the rebirth of the deceased. New emphasis was placed on the king as the child/son of a divine pair. This theme and other royal themes are expressed on a series of delicate relief-decorated vessels and other small objects chiefly in faience, but also of precious metal. The same theme is manifested architecturally in the emergence and development through the first millennium of the mammisi, or birth house, a subordinate temple where the birth of a juvenile god identified with the sun god and the king was celebrated. In Egypt, the Third Intermediate Period was a time of turmoil and economic decline. Control split between pharaohs reigning in the Delta and the priesthood of the temple of Amun at Karnak. In Egyptian art, there was a strong sense of order, form, and symbolism; certain items held certain meanings. The paintings especially were highly stylized and they told a story. The style of art in Egypt didnt change for three thousand years in part because the artists quite simply obeyed the rules set out for those Amulets are items worn to protect their wearer by their religious associations, a religious equivalent to amour. In ancient Egypt, any item of jewelry is likely to have some amuletic function in addition to its aesthetic, economic, and social values. The religious significance may have varied from user to user, and for each individual according to the moment in his or her lives. It is difficult to assess the relative importance of the amuletic or religious aspect against these other aspects of the item worn. In Egyptology, the word amulet is therefore generally reserved for bodily adornments of unambiguous religious form or context. In comparison, both amulets had magical powers and both had great powers over birth the vervet was for the either living or dead. Taweret Hippopotamus goddess of women and children and most importantly of the moment of childbirth and placed on the deceased as a symbol of rebirth. The vervet monkey served as a sexual prowl ness in the afterlife of the deceased.

Learning a Second Language free essay sample

Acquiring a second language is a goal many adults set for themselves. Students have the ability to take foreign language courses early on in their education, but not many adults who attended school years ago had that option. The level of ease or difficulty in learning a second language is dependent on the stage of brain development and the style of learning. There are different options for learning a second language, and it can be most effective at a young age. Children who are introduced to the second language within their first year of life are much more likely to become fluent speakers of the language. By the age of ten to twelve months, the brain is already beginning to lose its ability to discriminate sounds between its native and nonnative languages (Sousa, 2006). The reality of this fact is that you would need to start teaching the child the second language as they are learning the first. We will write a custom essay sample on Learning a Second Language or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Learning a language early has a direct effect on the presence of an accent and the ability for the speaker to be proficient. As a child ages, the brain recognizes sounds and can distinguish those that are foreign making it more difficult to introduce the words and meanings into their thinking. Studies have shown that people who started speaking between ages of 8 and 10 have about 80 percent of the proficiency of native speakers; those who started between the ages of 11 and 15 spoke with only half the proficiency, and those who started after age 17 had only 15 percent (Sousa, 2006). This is why it can be much more difficult for an adult to become skilled at a second language. By the time a person is an adult, they have already learned the importance of grammar and the rules of their native language which can interfere with the syntax of the second language. This is an example of negative transfer, where the previously learned information negatively impacts the brain from learning new skills. Adults must focus more and have a deeper concentration on the learning than their child counterparts. The important period in which the young brain responds to certain types of input to create or consolidate neural networks is called a Window of Opportunity (Sousa, 2006). It is a crucial time when the child’s brain needs specific input in order to maintain long lasting structure. During this time, a child learns individual skills such as language. The window of opportunity for language is primarily from birth to age ten or twelve. For example, if a child doesn’t hear words by the age of 12, the person will most likely never learn a language (Sousa, 2006). Skills learned during the window of opportunity are usually developed perfectly and often affect other aspects of learning. How quickly and successfully the brain learns to read is greatly influenced by the spoken language competence the child has developed (Sousa, 2006). Many studies have shown that babies and infants who hear their parents converse regularly are more likely to speak earlier in life and develop stronger learning and language skills. They are also more likely to become more sociable and confident as they get older when there is regular conversation that takes place at home. Language is the key element that separates humans from other animals and allows us to thrive in the world. The human language is unique and keeps all of us connected. There is increasing evidence of right hemisphere involvement in early language learning but less in later learning. Both males and females use the left hemisphere for language learning, but females have a greater density of neurons in language areas than males (perhaps this is why women are considered better communicators! ) (Sousa, 2006) The left hemisphere concentrates on linguistic functions and most non-emotional aspects including writing, spelling, speaking, and verbal memory. Spoken language is so important to human development and its estimated that the human voice can pronounce all the vowel and consonant sounds that allow it to speak any of the estimated 6,500 languages that exist today (Sousa, 2006). These facts prove that learning a second or third language is not impossible as we are equipped to do it. As I discussed earlier, it is easiest for young children to take on a second language at the same time they are exposed to their native language, however, with much practice adults have the ability to become bilingual as well. Researchers have found that older starts have a faster rate of learning at the beginning stages of the learning process, particularly for the morphosyntactic acquisition (Munnoz, 2011). The morphosyntactic acquisition is knowing when to apply certain verbs in a sentence. This means that for adult learners, they are more likely to catch on to correct grammar faster than younger learners. This isn’t too surprising, since older learners are more advanced with their cognitive development. It is more likely for an adult to understand the second language while they are using it, but will not retain it like the younger learners who have spent more time practicing the language. Acquiring another language holds many benefits especially to young children who are easily influenced. Not only does it enrich cognitive development and improve listening skills, but it also makes the student a well rounded individual. In order for a student to master a second language, they must first understand the context in which the language occurs that allows them to gain knowledge and acceptance of other cultures besides their own. Learning a second language at an early age has a positive effect on intellectual growth and leaves students with more flexibility in thinking, greater sensitivity to language, and improved listening skills (Redbord Sachetti, 2003). There are many options for introducing a second language to young learners at the elementary school level. One option that I find most interesting and unique to many schools is the Immersion Classroom. There are different types of immersion programs including full immersion, partial immersion, and double immersion. In a full immersion classroom, there is no English (or the native language) used at all in the early grades. In a partial immersion classroom, the programs are characterized by a school day being divided equally between English and the immersion language, and in dual immersion the student population is speakers of both languages where instruction is taught in both languages. In these types of immersion classrooms, the teaching method is using a second language as the target language used for instruction. Bilingual education involves teaching academic content in two languages with varying amounts of each language allowing the content to be delivered at the same time. When teaching a second language, a sequence should be followed that aims to develop communication competence. One of the primary goals of learning another language is to gain competence in communication. This involves acquiring four major competencies, requiring integration of the verbal and nonverbal aspects of language as well as right and left hemisphere processing (Sousa, 2006). The competencies are grammatical competence, sociolinguistic competence, discourse competence, and strategic competence. Grammatical competence is described as the degree to which a student has mastered word formatting, vocabulary, punctuation, and structure. Sociolinguistic competence is when a student is able to speak using appropriate contexts both formal and information. Discourse competence combines form and thought so that the dialogue is coherent, and strategic competence shows the proper use of body language and other movements that help show meaning. The model of immersion classrooms evolved from the Direct Method of teaching additional languages. This method revolves around conversations between teachers and students opposed to focusing on grammar and translation. It is the sense that if a person is not formally taught their native language, then they should be able to learn a second language without formal teaching as well (Stein, 1999). The benefits of immersion education truly speak for themselves. Learning a second language opens up students to new cultures and teaches them to think globally. In an immersion classroom a child is not learning a second language, but rather learning two languages equally which will strengthen their understanding of their native language. Students are opened to new ways of thinking and in the long run it will help them obtain jobs and acceptance into schools for the future. Not all people agree that immersion classrooms are the way to go and there are some obstacles. Parents become concerned that a student cannot master two languages at one time, or that their child will forget their roots. There is also a possibility that these schools may not have as many extra curricular activities or may lack focus on the core curriculum. Of course, the positives of educating students to learn a second language are quite clear. Only 9% of Americans can speak a foreign language fluently, while 44% of Europeans speak more than one language. It is also important to know that English is no longer the dominant language in the business, medical, and technological worlds (Stein, 1999). Researches also debate learning a second language and the way in which people learn. Some researchers believe that learning a language is special, and an individual must have a specific talent for language learning. While others view language learning ability as similar to the learning of other skills and propose that the abilities that facilitate language learning are the same as those in any other learning task (Sparks, Humbach, Patton, 2011). This means that anyone who is a quick learner in other areas will be able to learn a second language more easily. It is also believed that students who have a strong aptitude for reading in their native language are more likely to succeed in learning a second language while those who struggle with their native language will have the same problems when learning the second. Language is one of the most innate functions of the brain, but depending on when it is first introduced and how often it is stimulated determines how perceptive an individual will become. The brain has the ability to learn many languages, and if students are able to take advantage of this facility early in life they can be fluent speakers with greater advantages. As the world becomes smaller and smaller it is essential for us to teach our students how to think globally and appreciate other cultures. Second language learners are much more likely to grow up with the desire to help other countries and share their worldly view with others. As an individual who can only speak my native language, I hope others recognize the benefits of becoming second language speakers and pass it on to the next generation.