American Sign Language

"ASL" redirects here. For other uses, see ASL (disambiguation).

"Canadian Sign Language" redirects here. For French Canadian Sign Language, see Quebec Sign Language.

American Sign Language
Langue des signes américaine (in the Canadian province of Québec)
Native to	United States, Canada
Region	English-speaking North America
Native speakers	250,000–500,000 in the United States (1972)[1]:26 L2 users: Used as L2 by many hearing people and by Hawaii Sign Language speakers.
Language family	French Sign-based (possibly a creole with Martha's Vineyard Sign Language) American Sign Language
Dialects	Black American Sign Bolivian Sign Costa Rican Sign Ghanaian Sign Nigerian Sign Francophone African Sign Québec Sign
Writing system	None are widely accepted si5s (ASLwrite), ASL-phabet, Stokoe notation, SignWriting
Official status
Official language in	none
Recognised minority language in	Ontario only in domains of: legislation, education and judiciary proceedings.[2] 40 US states recognize ASL to varying degrees, from a foreign language for school credits to the official language of that state's deaf population.[3]
Language codes
ISO 639-3	ase
Glottolog	asli1244  ASL family[4] amer1248  ASL proper[5]
Areas where ASL or a dialect/derivative thereof is the national sign language   Areas where ASL is in significant use alongside another sign language

American Sign Language (ASL) is a natural language^[6] that serves as the predominant sign language of Deaf communities in the United States and most of Anglophone Canada. Besides North America, dialects of ASL and ASL-based creoles are used in many countries around the world, including much of West Africa and parts of Southeast Asia. ASL is also widely learned as a second language, serving as a lingua franca. ASL is most closely related to French Sign Language (LSF). It has been proposed that ASL is a creole language of LSF, although ASL shows features atypical of creole languages, such as agglutinative morphology.

ASL originated in the early 19th century in the American School for the Deaf (ASD) in West Hartford, Connecticut, from a situation of language contact. Since then, ASL use has propagated widely by schools for the deaf and Deaf community organizations. Despite its wide use, no accurate count of ASL users has been taken. Reliable estimates for American ASL users range from 250,000 to 500,000 persons, including a number of children of deaf adults. ASL users face stigma due to beliefs in the superiority of oral language to sign language.

ASL signs have a number of phonemic components, such as movement of the face, the torso, and the hands. ASL is not a form of pantomime although iconicity plays a larger role in ASL than in spoken languages. English loan words are often borrowed through fingerspelling, although ASL grammar is unrelated to that of English. ASL has verbal agreement and aspectual marking and has a productive system of forming agglutinative classifiers. Many linguists believe ASL to be a subject–verb–object (SVO) language. However, there are several alternative proposals to account for ASL word order.

Non-verbal communication

Nonverbal communication describes the processes of conveying a type of information in a form of non-linguistic representations. Examples of nonverbal communication include haptic communication, chronemic communication, gestures, body language, facial expressions, eye contact etc. Nonverbal communication also relates to the intent of a message. Examples of intent are voluntary, intentional movements like shaking a hand or winking, as well as involuntary, such as sweating.^[3] Speech also contains nonverbal elements known as paralanguage, e.g. rhythm, intonation, tempo, and stress. It affects communication most at the subconscious level and establishes trust. Likewise, written texts include nonverbal elements such as handwriting style, the spatial arrangement of words and the use of emoticons to convey emotion.

Nonverbal communication demonstrates one of Paul Watzlawick's laws: you cannot not communicate. Once proximity has formed awareness, living creatures begin interpreting any signals received.^[4] Some of the functions of nonverbal communication in humans are to complement and illustrate, to reinforce and emphasize, to replace and substitute, to control and regulate, and to contradict the denotative message.

Nonverbal cues are heavily relied on to express communication and to interpret others' communication and can replace or substitute verbal messages. However, non-verbal communication is ambiguous. When verbal messages contradict non-verbal messages, observation of non-verbal behaviour is relied on to judge another's attitudes and feelings, rather than assuming the truth of the verbal message alone.

There are several reasons as to why non-verbal communication plays a vital role in communication:

"Non-verbal communication is omnipresent." ^[5] They are included in every single communication act. To have total communication, all non-verbal channels such as the body, face, voice, appearance, touch, distance, timing, and other environmental forces must be engaged during face-to-face interaction. Written communication can also have non-verbal attributes. E-mails and web chats have options to change text font colours, stationary, emoticons, and capitalization in order to capture non-verbal cues into a verbal medium.

"Non-verbal behaviours are multifunctional." ^[6] Many different non-verbal channels are engaged at the same time in communication acts and allow the chance for simultaneous messages to be sent and received.

"Non-verbal behaviours may form a universal language system." ^[6] Smiling, crying, pointing, caressing, and glaring are non-verbal behaviours that are used and understood by people regardless of nationality. Such non-verbal signals allow the most basic form of communication when verbal communication is not effective due to language barriers.

Accounting

Accountancy" redirects here. For the constituency in Hong Kong, see Accountancy (constituency). For the game, see Accounting (video game).

Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities^[1][2] such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494.^[3] Accounting, which has been called the "language of business",^[4] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.^[5] Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Accounting can be divided into several fields including financial accounting, management accounting, external auditing, tax accounting and cost accounting.^[6][7] Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers;^[8] and management accounting focuses on the measurement, analysis and reporting of information for internal use by management.^[1][8] The recording of financial transactions, so that summaries of the financials may be presented in financial reports, is known as bookkeeping, of which double-entry bookkeeping is the most common system.^[9]

Accounting is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies. Financial statements are usually audited by accounting firms,^[10] and are prepared in accordance with generally accepted accounting principles (GAAP).^[8] GAAP is set by various standard-setting organizations such as the Financial Accounting Standards Board (FASB) in the United States^[1] and the Financial Reporting Council in the United Kingdom. As of 2012, "all major economies" have plans to converge towards or adopt the International Financial Reporting Standards (IFRS).^[11]

Industry classification

• Agriculture, such as the domestication of fish, animals, and livestock, as well as lumber, oil and mining businesses that extract natural resources and raw materials, such as wood, petroleum, natural gas, ores, plants or minerals.
• Financial services businesses include banks, brokerage firms, credit unions, credit cards, insurance companies, asset and investment companies such as private equity firms, private equity funds, real estate investment trusts, sovereign wealth funds, pension funds, mutual funds, index funds, and hedge funds, stock exchanges, and other companies that generate profits through investment and management of capital.
• Entertainment companies and mass media agencies generate profits primarily from the sale of intellectual property. They include film studios and production houses, mass media companies such as cable television networks, online digital media agencies, talent agencies, mobile media outlets, newspapers, book and magazine publishing houses.
• Industrial manufacturers produce products, either from raw materials or from component parts, then export the finished products at a profit. They include tangible goods such as cars, buses, medical devices, glass, or aircraft.
• Real estate businesses sell, invest, construct and develop properties, including land, residential homes, and other buildings.
• Retailers, wholesalers, and distributors act as middlemen and get goods produced by manufacturers to the intended consumers; they make their profits by marking up their prices. Most stores and catalog companies are distributors or retailers.
• Transportation businesses such as railways, airlines, shipping companies that deliver goods and individuals to their destinations for a fee.
• Utilities produce public services such as water, electricity, waste management or sewage treatment. These industries are usually operated under the charge of a public government.
• Service businesses offer intangible goods or services and typically charge for labor or other services provided to government, to consumers, or to other businesses. Interior decorators, beauticians, hair stylists, make-up artists, tanning salons, laundromats, dry cleaners, and pest controllers are service businesses.

Business

Business is the activity of making one's living or making money by producing or buying and selling products (such as goods and services).^{[1][2][need quotation to verify][3][4]}Simply put, it is "any activity or enterprise entered into for profit. It does not mean it is a company, a corporation, partnership, or have any such formal organization, but it can range from a street peddler to General Motors."^[5]

Having a business name does not separate the business entity from the owner, which means that the owner of the business is responsible and liable for debts incurred by the business. If the business acquires debts, the creditors can go after the owner's personal possessions. A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business.

The term is also often used colloquially (but not by lawyers or by public officials) to refer to a company. A company, on the other hand, is a separate legal entity and provides for limited liability, as well as corporate tax rates. A company structure is more complicated and expensive to set up, but offers more protection and benefits for the owner.

Forms of business ownership vary by jurisdiction, but several common entities exist:

• Sole proprietorship: A sole proprietorship, also known as a sole trader, is owned by one person and operates for their benefit. The owner operates the business alone and may hire employees. A sole proprietor has unlimited liability for all obligations incurred by the business, whether from operating costs or judgments against the business. All assets of the business belong to a sole proprietor, including, for example, a computer infrastructure, any inventory, manufacturing equipment, or retailfixtures, as well as any real property owned by the sole proprietor.
• Partnership: A partnership is a business owned by two or more people. In most forms of partnerships, each partner has unlimited liability for the debts incurred by the business. The three most prevalent types of for-profit partnerships are general partnerships, limited partnerships, and limited liability partnerships.^[6]
• Corporation: The owners of a corporation have limited liability and the business has a separate legal personality from its owners. Corporations can be either government-owned or privately owned, and they can organize either for profit or as nonprofit organizations. A privately owned, for-profit corporation is owned by its shareholders, who elect a board of directors to direct the corporation and hire its managerial staff. A privately owned, for-profit corporation can be either privately held by a small group of individuals, or publicly held, with publicly traded shares listed on a stock exchange.
• Cooperative: Often referred to as a "co-op", a cooperative is a limited-liability business that can organize as for-profit or not-for-profit. A cooperative differs from a corporation in that it has members, not shareholders, and they share decision-making authority. Cooperatives are typically classified as either consumer cooperatives or worker cooperatives. Cooperatives are fundamental to the ideology of economic democracy.
• Limited liability companies (LLC), limited liability partnerships, and other specific types of business organization protect their owners or shareholders from business failure by doing business under a separate legal entity with certain legal protections. In contrast, unincorporated businesses or persons working on their own are usually not as protected.^[7][8]
• Franchises: A franchise is a system in which entrepreneurs purchase the rights to open and run a business from a larger corporation.^[9] Franchising in the United States is widespread and is a major economic powerhouse. One out of twelve retail businesses in the United States are franchised and 8 million people are employed in a franchised business.^[10]
• A company limited by guarantee: Commonly used where companies are formed for non-commercial purposes, such as clubs or charities. The members guarantee the payment of certain (usually nominal) amounts if the company goes into insolvent liquidation, but otherwise, they have no economic rights in relation to the company. This type of company is common in England. A company limited by guarantee may be with or without having share capital.
• A company limited by shares: The most common form of the company used for business ventures. Specifically, a limited company is a "company in which the liability of each shareholder is limited to the amount individually invested" with corporations being "the most common example of a limited company."^[11] This type of company is common in England and many English-speaking countries. A company limited by shares may be a
  • publicly traded company or a
  • privately held company
• A company limited by guarantee with a share capital: A hybrid entity, usually used where the company is formed for non-commercial purposes, but the activities of the company are partly funded by investors who expect a return. This type of company may no longer be formed in the UK, although provisions still exist in law for them to exist.^[12]
• A limited liability company: "A company—statutorily authorized in certain states—that is characterized by limited liability, management by members or managers, and limitations on ownership transfer", i.e., L.L.C.^[11]LLC structure has been called "hybrid" in that it "combines the characteristics of a corporation and of a partnership or sole proprietorship". Like a corporation, it has limited liability for members of the company, and like a partnership, it has "flow-through taxation to the members" and must be "dissolved upon the death or bankruptcy of a member".^[13]
• An unlimited company with or without a share capital: A hybrid entity, a company where the liability of members or shareholders for the debts (if any) of the company are not limited. In this case, the doctrine of a veil of incorporation does not apply.

Less common types of companies are:

• Companies formed by letters patent: Most corporations by letters patent are corporations sole and not companies as the term is commonly understood today.
• Charter corporations: Before the passing of modern companies legislation, these were the only types of companies. Now they are relatively rare, except for very old companies that still survive (of which there are still many, particularly many British banks), or modern societies that fulfill a quasi-regulatory function (for example, the Bank of England is a corporation formed by a modern charter).
• Statutory companies: Relatively rare today, certain companies have been formed by a private statute passed in the relevant jurisdiction.

Note that "Ltd after the company's name signifies limited company, and PLC (public limited company) indicates that its shares are widely held."^[14]

In legal parlance, the owners of a company are normally referred to as the "members". In a company limited or unlimited by shares (formed or incorporated with a share capital), this will be the shareholders. In a company limited by guarantee, this will be the guarantors. Some offshore jurisdictions have created special forms of offshore company in a bid to attract business for their jurisdictions. Examples include "segregated portfolio companies" and restricted purpose companies.

There are, however, many, many sub-categories of types of company that can be formed in various jurisdictions in the world.

Companies are also sometimes distinguished into public companies and private companies for legal and regulatory purposes. Public companies are companies whose shares can be publicly traded, often (although not always) on a stock exchange which imposes listing requirements/Listing Rules as to the issued shares, the trading of shares and a future issue of shares to help bolster the reputation of the exchange or particular market of exchange. Private companies do not have publicly traded shares, and often contain restrictions on transfers of shares. In some jurisdictions, private companies have maximum numbers of shareholders.

A parent company is a company that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors; the second company being deemed as a subsidiary of the parent company. The definition of a parent company differs by jurisdiction, with the definition normally being defined by way of laws dealing with companies in that jurisdiction.

hello

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