English has for long been one of the most widely used media of communication globally, especially in the Malaysian universities. It has been termed as a Lingua Franca because it is shared with other languages which are considered first languages by different speakers. For this reason, English as a Lingua Franca (ELF) has attracted a number of researchers to investigate its variety via other languages in various communities. The objective of this paper is therefore to establish the strategies which are employing by the international students at the National University of Malaysia/ UniversitiKebangsaan Malaysia (UKM) as an example of one of the Malaysian universities; when they engage in a conversation in their classrooms to avoid the difficulty of understanding the language in the lingua Franca context. UKM has a number of Non-Native English speakers (NNESs), international students who are also multilingual and cannot understand the indigenous Malay, Chinese and Tamil languages. Therefore the mode of teaching and the way they interact with each other becomes hard for them as they try to understand each other despite their origin. This has created a need for a common and international media of communication; which can concluded by the English language. English has been identified as one of the most widely used media of communication among these students. The current article aimed to find out the strategies which employ by the multilingual students at UKM as they try to communicate to each other through conversations and discussions inside the classrooms in the context of being a lingua Franca .This objective is achieved through voice recordings of conversations made between three master students . The data is analyzed using the conversational Analysis (CA) based on Hymes’ 1972 model of speaking.
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The influence of culture on accounting systems and practices, including financial reports and accounting information through the values identified by Gray and derived from social-cultural values, and the four accounting values were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values in improving financial performance through attention to the values of accounting culture, this research
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The contractual imbalance is perceived today by the majority of the doctrine as being one of the pitfalls to the execution of the contracts. As a result, most legislations grant judges the power to intervene to restore it. Granting the judge the power to complete the contract raises the question of the extent to which the judge can obtain such power. Is it an absolute authority that is not limited? If so, is it a broad discretion in which the judge operates in his conscience, or is it a power of limited scope by specific legal texts and conventions? This is what we will try to answer in this research.
The self-evident truth existing in today's business environment is the continuity of change and its continuity and turmoil, also its increase over time as it is more abundant, abundant, wide and complex than ever before, and it is the dominant feature in the business environment, as different organizations and operating units can find themselves shifting from the top to the bottom. And then it requires its departments to strive to adapt to these rapid and turbulent shifts and changes by bringing about a series of organizational and adaptive changes that are not limited to one organizational aspect only but rather include all organizational components. Accordingly, this research came to determine the readiness of public organizations to chan
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