Free Essay

Hello

In: Other Topics

Submitted By samah91
Words 1731
Pages 7
Chapter 4

LEGAL RESPONSIBILITIES OF THE INDEPENDENT AUDITOR

Statutory Law

A. Securities Act of 1933 B. Securities Exchange Act of 1934 C. RICO Act D. Private Securities Reform Act of 1995

I. Common Law

A. Clients B. Third Parties C. Burden of Proof D. 1136 Tenants Case

II. Terms

A. Ordinary Negligence B. Gross Negligence C. Fraud D. Joint and Several Liability E. Proportionate Liability

III. Limited Liability Partnerships vs. Limited Liability Corporations

4-1

Legal Responsibilities of the Independent Auditor

I. Statutory Laws - Potential legal liability as defined by the Securities Act of 1933, the Securities Exchange Act of 1934, the Rico Act of 1970, and the Private Securities Litigation Reform Act of 1995.
Questions concerning the Securities Acts of 1933 and 1934.

1. Describe the general purpose of each Act.

2. How does the auditor become subjected or exposed to each Act?

3. What are the specific provisions of each Act? Include in your discussion: -Who is the plaintiff? -Who has the burden of proof? -What civil or criminal penalties are provided by the Acts?

A. Securities Act of 1933

1. Regulates the initial sale of securities in interstate commerce.

2. Auditor becomes subjected to the Act when he/she audits the financial statements that must be submitted with the registration statement to the SEC in order to sell securities to the public.

4-2

3. Provisions of the 1933 Act: a. Plaintiff may sue the auditor for ordinary or gross negligence or fraud. b. Plaintiff must show that loss was incurred and that the financial statements and audit report are misleading. Does not have to prove reliance on the financial statements as a cause for the loss. Plaintiffs are the persons or parties who buys securities described in the registration statement. c. The burden of proof is on the auditor. Auditor must prove "Due Diligence" (not negligent). The plaintiff does not have to prove that the auditor is guilty of negligence. d. Auditors are subjected to both civil and criminal liability under the 1933 and 1934 Acts. Auditor may be sued by shareholders and fined by the federal government up to $5 million or imprisoned for not more than 20 years or both.

B. Securities Exchange Act of 1934

1. Regulates the sale of securities after their initial issuance.

2. Auditors become subjected to the 1934 Act by auditing the financial statements which accompany the annual 10-K report, submitted by publicly held companies to SEC.

4-3

3. Provisions of the 1934 Act: a. Buyers and sellers of stock after initial issuance may sue auditor for misleading report. b. Burden of proof is on the plaintiff (shareholders). Plaintiff must prove reliance on misleading statements and audit report as the caused of the loss. c. Plaintiff must base suit on gross negligence or fraud. d. Accountant is given "statutory defense" - must only prove acted in "good faith" (not grossly negligent). e. Civil and criminal penalties are the same as under the 1933 Act.

C. RICO ACT (Racketeer Influenced and Corruption Organization Act)(Slide 4-5)

1. Nature - The independent auditor may be subjected to provisions of the RICO Act in that racketeering activities are defined to include mail fraud and fraud in the sale of securities. 2. Although RICO is a federal criminal stature, Congress added a provision that allows triple damages in civil cases brought under the Act. In 1993, a favorable ruling by the U.S. Supreme Court relieved much of the concern about auditor’s liability under RICO. The court decided that the accountants couldn’t be held liable under the RICA Act unless they actually participated in the operation or management of the organization. Also, the Private Securities Litigation Reform Act of 1995 eliminated securities fraud as an offense in a civil RICO action. However, a number of states have their own version of RICO.

4-4

D. Private Securities Reform Act of 1995

1. Provides for proportionate liability so that peripheral defendants -like the independent auditor- pay only their share of a judgment. If one or more of the defendants are not able to pay their share of the losses, the auditors will have unlimited joint and several liability only to certain small investors. a. Auditors have joint and several liability to small investors with a net worth of less than $200,000 and recoverable damages that exceed 10 percent of their net worth. b. Auditors have joint and several liability to other investors with a limit 50 percent of the auditors proportionate share.

2. Bill ensures that any CPA engaged in knowing fraud is still subject to the full force of joint and several liability.

3. Bill requires rapid notification to the SEC by auditors of illegal acts that have not been properly addressed by management. See page 4-5.

4. Requires plaintiffs to allege that defendant was at least "reckless" for a case to proceed to trial.

5. Mandates auditor to use procedures to identify client's related-party transactions.

6. Requires audit firm to design audits to provide reasonable assurance of detecting illegal acts that have a material and direct effect on a client's financial statements.

7. Requires auditor to assess client's ability to remain a going concern.

8. Permits federal judges to fine plaintiff's attorney's who file frivolous securities lawsuits.

4-5

Reporting Illegal Acts

Should auditors be required to report illegal acts by clients to regulatory agencies? Rule 301 of the Code of Conduct prohibits CPAs from directly disclosing such information to outside parties, unless the auditors have a legal duty to do so. A recent amendment of the Securities Exchange Act of 1934, the Private Securities Reform Act of 1995, includes a requirement for fraud reporting, or whistleblowing by the auditors. The requirements of this law apply when the client has committed an illegal act and (a) it has a material effect on the financial statements, (b) senior management and the board of directors have not taken appropriate remedial action, and (c) the failure to take remedial action is reasonably expected to warrant a departure from a standard audit report or resignation by the auditors. In these circumstances, the auditors must, as soon as practicable, communicate their conclusions directly to the board of directors. Within one day, the management of the client must send a notification to the Securities and Exchange Commission (SEC) of having received such a communication from the auditors, and a copy of the notification should be sent to the auditors. If the auditors do not receive the copy within a one-day period, they have one day to directly communicate the matter to the SEC.

Auditors are required to communicate illegal acts in other situations. When illegal activities cause the auditors of a public company to lose faith in the integrity of senior management, they will resign and a Form 8-K will be filed with SEC by management that discloses the reasons for the auditor’ resignation. The auditors must file a response to the filing indicating whether or not they agree with management’s reasons, and providing the details when they disagree. In addition, when the auditors are performing an audit in accordance with the Single Audit Act, they may be required to disclose illegal acts by the client to an agency that provides federal financial assistance to the client.

4-6

II. Common Law – Unwritten legal principles developed through court decisions.(Slides 4, 8-9)

A. Liability to Clients- 1. Liability based on a contractual agreement. Failure to comply with express terms of the contract subjects accountant to civil liability imposed by client. 2. Accountant may be sued by client for ordinary negligence, gross negligence or fraud. 3. Thus, auditor may be sued on basis of breach of contract or negligence.

B. Liability to third parties (Slides 11-12)

1. Liability for negligence is governed by accountant’s knowledge of use of work by third parties. 2. Accountant is not liable for ordinary negligence if third parties are unknown as users or beneficiaries of accountant’s work. If third parties are known as users or beneficiaries, then they may sue accountant for ordinary negligence. 3. All third parties may sue the accountant for gross negligence or fraud.

C. Plaintiff bears most of the burden of proof.

1. Prove loss was sustained. 2. Prove reliance upon misleading financial statements and audit report. 3. Prove reliance caused the loss. 4. Prove that auditor was guilty of certain degree of negligence.

D. 1136 Tenants Case (Slides 27-28), p.121
E. Preventing Litigation (Slide 30), p.123

4-7

III. Terms

A. Ordinary Negligence - Lack of reasonable care. Failure to perform engagement in accordance with applicable professional standards. Failure to exercise due professional care.

B. Gross Negligence - Lack of even the slightest care. Subtantial failure to comply with Generally Accepted Auditing Standards (GAAS).

C. Fraud - Misrepresentation of a material fact. Intent to deceive.

D. Joint and Several Liability - Defendant may be required to pay the losses attributed to the actions of other defendants who do not have the financial resources to pay. See text P. 112.

E. Proportionate Liability – provides that defendant is responsible for only the losses caused by that defendant’s negligence. See text P. 112.

4-8

IV. Limited Liability Partnerships (LLP) and Limited Liability Corporations (LLC)

A. LIMITED LIABILITY PARTNERSHIP (LLP)Most large public accounting firms have recently selected this form of business. Reasons:

1. The potential liability of each partner is similar to the liability of a shareholder in a corporation. The potential loss of any partner is limited to his or her capital in the partnership (except as noted in 2.).

2. General Partners who are directly involved in negligent activities may also lose personal assets. Otherwords, partners are still liable (of losing personal assets) for their own acts but their personal assets are not at risks for acts of other partners. However, partnership assets are at risk for the negligent act of all partners.

B. Limited Liability Corporations (LLC)

1. Members of LLC enjoy limited liability regardless of their participation in the corporation. The personal assets of members are protected. However, the assets of the corporations and the investments of its members are at risk.

2. This form of organization is not available in all states. Not only must LLC's be recognized in a state, but the state legislature and state board of accountancy must approve the form of organization for CPA firms.

Similar Documents

Premium Essay

Hello

...hi For other uses, see Hello (disambiguation). "Hallo" redirects here. For other uses, see Hallo (disambiguation). Hello is a salutation or greeting in the English language. It is attested in writing as early as the 1860s.[1] Contents   [hide]  * 1 First use * 2 Etymology * 2.1 Telephone * 2.2 Hullo * 2.3 Hallo and hollo * 2.4 Cognates * 3 "Hello, World" computer program * 4 The Apple DOS HELLO program * 5 Perception of "Hello" in other nations * 6 See also * 7 References * 8 External links ------------------------------------------------- First use Hello, with that spelling, was used in publications as early as 1833. These include an 1833 American book called The Sketches and Eccentricities of Col. David Crockett, of West Tennessee,[2] which was reprinted that same year in The London Literary Gazette.[3] The word was extensively used in literature by the 1860s.[4] ------------------------------------------------- Etymology According to the Oxford English Dictionary, hello is an alteration of hallo, hollo,[5] which came from Old High German "halâ, holâ, emphatic imperative of halôn, holôn to fetch, used especially in hailing a ferryman."[6] It also connects the development of hello to the influence of an earlier form, holla, whose origin is in the French holà (roughly, 'whoa there!', from French là 'there').[7] As in addition to hello,halloo,[8] hallo, hollo, hullo and (rarely) hillo also exist as......

Words: 698 - Pages: 3

Premium Essay

Hello Kitty and Dear Daniel - Why They Appeal to Such Broad Segments in Asia.

...Happy Meal promotion by McDonalds in Singapore in 2000 where McD’s customers could buy a Hello Kitty or Dear Daniel doll for $2.60 Singapore dollars caused such a frenzy (and a ruckus too) that it has caught the interest of both the media, global marketers and academics alike. In the end, this Hello Kitty McToy promotion increased the interest and sales for McDonalds; but with a different consumer; and not the intended target group - the prepubescent girls and boys! The reasons for this unexpected and overwhelming appeal for this McToy campaign in Singapore and the rest of Asia can be postulated to the following. They are however divided into two categories – the first covering the Asiatic region in general; and secondly, specifically to the Singapore market only: A) Across Asia: i. The Growth, Charge and Impact of the Kawaii Concept: Kawaii is a key concept that characterizes the modern Japanese culture. Literary translated as “cute” in English or figuratively as “things that are desired”, this culture originated with the 15 to 18 year old girls in Japan. Soon, marketers and advertisers in the fashion, publishing and the cute-little-gadgets industries recognizing the wide potential and appeal of this niche segment began to leverage on it. As this market segment is typified by the characteristic “not how much they spend” but “it’s that they all buy the same things”, hot items (like Hello Kitty) when caught by the wave can easily reach 100% market penetration in......

Words: 1349 - Pages: 6

Premium Essay

Wahooo

...meep blah blooop meep meep merrp merp hello hello hello hello heloo heloo hello hello hello hello hello hello hello my name I hello my name is hello my name is hello my name s hello my name is hello Helen erin jack fan fran san fran sisco Italy new york las angeles hello I hate English this is not fun yes it is not fun this sucks a lot yes it does I do not like this at all this smells like farts yes it does cuz English is a piece of poo and I hate it so much I would rather do math than this is hate this thank god im almost done with English this year meep blah blooop meep meep merrp merp hello hello hello hello heloo heloo hello hello hello hello hello hello hello my name I hello my name is hello my name is hello my name s hello my name is hello Helen erin jack fan fran san fran sisco Italy new york las angeles hello I hate English this is not fun yes it is not fun this sucks a lot yes it does I do not like this at all this smells like farts yes it does cuz English is a piece of poo and I hate it so much I would rather do math than this is hate this thank god im almost done with English this year meep blah blooop meep meep merrp merp hello hello hello hello heloo heloo hello hello hello hello hello hello hello my name I hello my name is hello my name is hello my name s hello my name is hello Helen erin jack fan fran san fran sisco Italy new york las angeles hello I hate English this is not fun yes it is not fun this sucks a lot yes it does I do not like this at......

Words: 595 - Pages: 3

Free Essay

Sanrio Proyect

...franchisee’s stores with licensing or wholesale, we can say that the power of supplier brand its low inside the Sanrio factories around the world but high for the different stores that sell Sanrio Inc. products. The company is not limited to character promotion through their products but also through publishing and movie productions. The company also partners with various food establishments of which it also shares franchises. Sanrio has rights to Peanuts characters in Japan and owns an animatronics establishment known as the Kokoro Company, Ltd. whose most popular android is known as Actroid. Taiwan's second largest airlines, Eva Air, decided in October 2005 to use the Hello Kitty brand on flight routes between Taipei, Tokyo and Fukuoka. By paying Sanrio a franchisee fee, Eva Air has dedicated an entire Airbus A300-200 to the Hello Kitty brand and its cutie-like universe. The Power of Buyers The power of buyers is high. Since Sanrio Inc. produces its owns products, the potential buyers are franchisee stores. Inside these ones the main buyers are women from all ages and also men that buy items for women or for...

Words: 642 - Pages: 3

Premium Essay

Arts2213 Literature Review

...Japanese popular culture has been around for many years and is the leading wave of Asian popular culture. It includes a variety of media such as manga, anime, film and music. Japanese popular culture is also portrayed through physical forms such as products, celebrities, personalities, maid cafes and may others. SMAP is a Jpop boy band with immense popularity from Japan and is one form of Japanese popular culture. Darling-Wolf suggests that SMAP's popularity is due to its careful construction of appeal and masculinity. SMAP is not well-known for their talents in singing, but rather for depicting Japanese personalities. Darling-Wolf refers to SMAP members as 'life-sized' pop idols (Aoyagi) who personifies a typical Japanese boy or girl which allows audiences to relate to them well. This is supported by Yano's research which highlights that fans form emotional bonds and connections with celebrities due to their charisma and personalities. Darling-Wolf that SMAP is popular is due to its intertextuality from appearing in TV shows, movies, talk shows and many more media forms which allows fans to feel a proximity or closeness. Intertextuality allows SMAP to be able to portray their personalities better and reach out to more audiences, which enables them to connect with their audience. Darling-Wolf argues that SMAP's fame is highly due to its constructed appeal of masculinity, which creates the 'perfect female fantasy'. SMAP members portray pluralities of masculinities which......

Words: 1243 - Pages: 5

Premium Essay

Mar Comm

...1. Introduction In 2014, Hello Kitty will be celebrating its 40th birthday. And to celebrate this milestone, on 18th April 2014, McDonald’s Singapore announced that they will once again collaborate with Sanrio to launch a set of six Hello Kitty dolls named as Hello Kitty Bubbly World. In this latest series of collaboration, Hello Kitty will be dressed up as six of her friends. And they are, ‘Pompompurin’, ‘Osaru No Monichi’, ‘My Melody’, ‘Kerokerokeroppi’, ‘Bad Badtz-Maru’, and ‘Tuxedo Sam’. And furthermore, it is also announced that Singapore will be the first in the world to launch the Hello Kitty Bubbly World. 1.1 Target Audience In this new collaboration, the target audiences are, the toy collectors and fans of Hello Kitty. 1.2 Main Objective The main objective of this new collaboration is not only to celebrate Hello Kitty’s 40th Anniversary, but it is also aim to push the sales of McDonald’s Singapore. In doing so, both Sanrio and McDonald’s have employed the co-branding strategy. However, unlike previous years, where the plush toys are made available over the counter and delivery, for the first time, McDonald’s Singapore will introduce the online order system, partnering Singpost. In doing so, McDonald’s Singapore aim to decrease the amount of people queuing overnight for the plush toys and also the fracas that happened in the previous collaboration. The aim of this essay is to analyze the marketing communication effort of McDonald’s Singapore. 2.......

Words: 1984 - Pages: 8

Free Essay

Final Marketing Plan

...MAN105- Principles of Marketing Final Marketing Plan December 12, 2010 Company: Sanrio Co. Ltd. I. Executive summary Hello Kitty was the name of a cartoon cat developed in 1974 by Sanrio Co. Ltd. (Sanrio), a Japanese company that sold character-branded goods in Japan and other parts of the world. Sanrio initially used the character to adorn petty merchandise like coin purses and pencil boxes targeted at small girls. However, after Hello Kitty became hugely popular, Sanrio extended the brand to a variety of other products. Sanrio Company, Ltd., based in Tokyo and with distribution throughout Japan and Southeast Asia, the Americas and Europe. In the Americas today, over 4,000 stores to sell Sanrio character merchandise. This includes Sanrio boutique stores Sanrio merchandise has many different kinds of categories including stationery, school supplies, bags, accessories, room décor, candy, and plush characters. The global toys and games market grew by 2.7% in 2008 to reach a value of $60.8 billion. In 2013, the global toys and games market is forecast to have a value of $69.1 billion, an increase of 13.7% since 2008. Sanrio’s marketing strategy is to raise the sale revenues in the increasing market condition as well as to maintain our loyal customers and attract more male customers; Sanrio will create different kinds of images of products to fit into different range of age, and repackage the old neutral characters such as Badtz-Maru (a male penguin), Keroppi(a frog),......

Words: 3792 - Pages: 16

Free Essay

Interview with Ned Kelly

...Ned Kelly is an infamous bushranger from Australia who is considered by some to be merely a cold-blooded killer and thief, while others consider him to be a hero. What is Ned Kelly is he a villain or hero? This interview will give young Ned another shot to prove himself right. Interviewer: Hello and welcome to news at when, when 1879.we are joined by the famous Ned Kelly himself. How are you Ned? Ned Kelly: Fine, thank you Interviewer: So please tell us Ned where and when you born? Ned Kelly: I was born in a shrub not far off Melbourne. Interviewer: How did you feel when your father died? Ned Kelly: It was a real sad moment knowing that there is absolutely no one to give you money to support the family with seven children and losing a member of the family. Interviewer: What were your emotions when returning from jail in 1874? Ned Kelly: Well there was mixed emotions rushing inside me first I was shocked then scared then sad. I realized that my dear sister had passed away ,my other sister married and my mum on the verge of getting married to some strange man I haven’t met .My world had gone up side down but I had to adapt to the new changes Interviewer: What were your intentions when saving the drowning boy? Ned Kelly: I wasn’t just doing so I would get a good name anyone would do that if they so someone dying. Interviewer: Why did you love horses so much? Ned Kelly: I loved my horses dearly because there were pretty my only friends growing up. Riding them made all...

Words: 461 - Pages: 2

Free Essay

Writing a Profile: My Friend Jenna

...number. I knock with force three times, and wait patiently. After about ten quick seconds, the door flies open and startles me a little. “Hey! Sorry my room is a little bit messy, I was gone all weekend, and I got back not too long ago” Jennah says. I explain to her that I totally understand, as I was gone all weekend too. I look past her a little bit as I am entering her dorm room. It is a little bit plain, and not equipped with much. As I look to my left at her bed, I do notice something that catches my interest: a Hello Kitty bed comforter. “No way! Jennah, I adore your comforter” I say excitedly. “Hello Kitty is the bomb” she agrees. I am not surprised at the fact that she has a comforter with a character popular among young elementary-aged girls. For the week that I’ve known her, she seemed very free-spirited, and young at heart. I observe her outfit and see something I, for some reason, did not notice when I first entered. She was wearing a Hello Kitty t-shirt. Accommodating her shirt was a pair of black cut-off shorts that looked like she may have chopped them into shorts herself. She was also wearing a necklace with a small metal skull, and few black and white rubber bracelets. The two most prominent things about her, however, were the two lip piercings (known as snake bites), and the blue shoulder-length hair. “So yeah, this is my dorm!” she exclaims in a uniquely...

Words: 1255 - Pages: 6

Premium Essay

Hello

...Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you? Hello how are you?...

Words: 1513 - Pages: 7

Premium Essay

Hello

...Hello. Skdjfhkd skjedfhwkeihf weijfo iej r oliejr oihe o ljfoijwefwlejhflkhl ksdhjfohefl f f f f f ff f f f f f f f f f f f f f f f f f f f f f f f f f f Jkhgfaegiu 2cpujr v Ri p3r v43ri pvo4t rvip4ujtoih4oithj ovi4tujh3oi4ujt v 4ihrjoi4jh tvoi43thuo4utjhoi4ujtroi rijgf lq I qo3i4ht oq 34 43rj34 tqj4toi4jflajernolifj 4 rtqlerjq rt q4t Qiuwh3r jriejn rjroemn eojr eorj jf ek iej eojf oiej p u32rj q erj vnurunfumql v ijrfnid r r r r r r r r r r rr Rhqikh4r rjh r 3 rrjru the the the the the the th e e beb ebe be be be be be be gebe bebe eb ebeb c ehy vjbnfbn kqwheruh werbkqer43r\\\\ Thast is all she wrote . Sejhkjehf c rhfieu oihef Just writin ghtis gortri vhjr hqrkth ijto3ihjt Hrfiuhrtnufjrtui frjfurn fhfurnvir fhello hello heloo hello hello hello hello Ejhue r r rh curnfur rjru rthe thet the the the theht eht a a a a a a a a a a a aa a a a a a a a aa a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a aa a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a...

Words: 252 - Pages: 2

Free Essay

Hello

...Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello Hel Hello Hello......

Words: 384 - Pages: 2

Premium Essay

Hello

...Hey hi hello First use Hello, with that spelling, was used in publications as early as 1833. These include an 1833 American book called The Sketches and Eccentricities of Col. David Crockett, of West Tennessee,[2] which was reprinted that same year in The London Literary Gazette.[3] The word was extensively used in literature by the 1860s.[4] Etymology According to the Oxford English Dictionary, hello is an alteration of hallo, hollo,[5] which came from Old High German "halâ, holâ, emphatic imperative of halôn, holôn to fetch, used especially in hailing a ferryman."[6] It also connects the development of hello to the influence of an earlier form, holla, whose origin is in the French holà (roughly, 'whoa there!', from French là 'there').[7] As in addition to hello, halloo,[8] hallo, hollo, hullo and (rarely) hillo also exist as variants or related words, the word can be spelt using any of all five vowels.[citation needed] Telephone The use of hello as a telephone greeting has been credited to Thomas Edison; according to one source, he expressed his surprise with a misheard Hullo.[9] Alexander Graham Bell initially used Ahoy (as used on ships) as a telephone greeting.[10][11] However, in 1877, Edison wrote to T.B.A. David, the president of the Central District and Printing Telegraph Company of Pittsburgh: Friend David, I do not think we shall need a call bell as Hello! can be heard 10 to 20 feet away. What you think? Edison - P.S. first cost of sender & receiver......

Words: 288 - Pages: 2

Free Essay

Hello

...Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hello kjwdkjajkdwdjkdkjdjkawdjawdjkwjkdwakjdajwdjwkdjwkadjdwkjw Hell......

Words: 729 - Pages: 3

Free Essay

Hello

...Hello world Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to you Hello to...

Words: 275 - Pages: 2