there has been a growing interest in the teaching of functional skills.

non-native speaker immigrants have been under pressure to adopt a different culture due to its political relevance.

culture and language are closely related.

foreign language educators are the ones who will solve the social and economic problems of our time.

the acquisition of linguistic systems shall promote international peace and understanding.

self-assessment is not recommended due to subjectivity.

assessment is an ongoing strategy through which students are involved in making decisions about the degree to which their performance matches their ability.

portfolio assessment has increasingly been accepted as an evaluation tool in teacher-oriented instructional systems.

assessment practices, in contemporary language teaching, should be characterized by standardized tests designed and graded by outside authorities.

language learning assessment should be based on behaviorist views of cognition and development.

the teacher should bring together the range of information collected from students’ responses, and determine how to act upon it in ways that will improve students’ understanding and further learning.

the quality of student writing must be assessed through the use of indirect tests of usage and mechanics.

language learning assessment is conceived as the process of assessing governing language forms.

assessment of language learning can be understood as evaluating the product of studying.

assessment for learning is any assessment designed primarily to serve the purposes of accountability or of ranking or of certifying competence.

rather than a social practice in which individuals participate, language is simply a body of knowledge to be learnt.

the goal of learning is to make learners challenge their own culture-based assumptions.

acquiring grammar and vocabulary should be the primary goal in language learning.

the communicative approach of teaching languages is limited.

learners should be seen not only as users but also as analysers of language.

slightly.

instead of.

to some extent.

more correctly.

quite.

learning languages at later stages in life is invalidated if we consider the special advantages of early learning.

bilingualism has a negative impact on language development of the first language.

the teaching of second languages to children of primary school age is merely a fashion.

there is a strong argument for the benefits of learning a second language early in life.

learning to read and write in a foreign language is detrimental to general school attainments.

despite the little time dedicated to the teaching of foreign languages, the practical aspects of knowing a foreign language have been successfully applied in Brazilian schools.

Brazilian legislation established that the study of English as a foreign language had to be compulsory from 1996 onwards.

many deficiencies in the teaching of English in Brazilian schools persist in spite of improved textbooks, better training of teachers and the use of audio-visual aids.

the broad aim of the teaching of English in Brazilian schools should be to give each child a new means of communication.

regular school teaching is less effective than the learning experience students gain when attending classes at language schools in Brazil.

the learning goal in the teaching of culture is the memorization of cultural facts.

language function is not independent of the context in which it is used.

the nature and extent of students’ cultural competence is more important than their linguistic competence.

the culture of the student rarely has attributes which can be carried across to the foreign language culture.

culture should be understood as a relatively static entity made up of accumulated, classifiable, observable, thus eminently teachable and learnable facts.

client satisfaction can be determined through the use of the service quality approach.

auditors do not always accurately perceive clients’ expectations.

the quality of goods and services can both be measured objectively.

due to its complexity, service quality cannot be measured in terms of clients’ perceptions of the service delivered.

audit firms need to have sufficient understanding of their clients in order to improve the quality of service they provide.

gender, performance, salary, and accounting degree are the reasons for employee turnover across countries.

female auditors are more likely to depart the accounting firm.

high employee turnover has never been a concern in the public accounting profession.

frequent replacement of professional staff can have an adverse impact on audit quality.

research evidence has shown that as much as half of accounting graduates who choose public accounting for their first positions remained in the field three years after the start.