TECHNICAL WRITINGDecember 10, 2013

TodayImproving Writing Clarity:

- Pronoun reference

Word Choice (WC) Error Exercises1. If you keep the current catered operation, your contribution margin after taxes will be $12,000.2. Since you have decided not to hire more employees, your current employees will have to work longer hours.3. The balance sheet disclosures any change in owner’s assets and liabilities.4. Economists recognize that government actions can effect both the allocation of resources and the distribution of income.5. We provide a range of accountant’s services.6. SND and Vardizon both spend billions to be competitively in the broadband era.7. Such a big accounts receivable could force a small firm out of business.8. We wish a high rate of return from the new investments.9. During the years, the company has earned other awards, such as the Most Reliable Airline by Forbes and Most Admired Airline by Fortune magazine.10. When the corporate issued stock, investors sped to purchase its shares.

Word Choice (WC) Error Exercises1. If you keep the current catered operation, your contribution margin after taxes will be $12,000.

If you maintain the current catering operation, your contribution margin after taxes will be $12,000.

Word Choice (WC) Error Exercises2. Since you have decided not to hire more employees, your current employees will have to work longer hours.

Because you have decided not to hire more employees, your current employees will have to work longer hours.

Word Choice (WC) Error Exercises3. The balance sheet disclosures any change in owner’s assets and liabilities.

The balance sheet discloses any change in owner’s assets and liabilities.

Word Choice (WC) Error Exercises4. Economists recognize that government actions can effect both the allocation of resources and the distribution of income.

Economists recognize that government actions can affect both the allocation of resources and the distribution of income.

Word Choice (WC) Error Exercises5. We provide a range of accountant’s services.

We provide a range of accounting services.

Word Choice (WC) Error Exercises6. SND and Vardizon both spend billions to be competitively in the broadband era.

SND and Vardizon both spend billions to stay competitive in the broadband era.

Word Choice (WC) Error Exercises7. Such a big accounts receivable could force a small firm out of business.

Such a high accounts receivable could force a small firm out of business.

Word Choice (WC) Error Exercises8. We wish a high rate of return from the new investments.

We expect a high rate of return from the new investments.

Word Choice (WC) Error Exercises9. During the years, the company has earned other awards, such as the Most Reliable Airline by Forbes and Most Admired Airline by Fortune magazine.

Over the years, the company has earned other awards, such as the Most Reliable Airline from Forbes and Most Admired Airline and from Fortune magazine.

Word Choice (WC) Error Exercises10. When the corporate issued stock, investors sped to purchase its shares.

When the corporation issued stock, investors hurried to purchase its shares.

Preposition Error Exercises1. We view this transaction as a passive investment in which IBL has no significant influence of Corpus Corporation.2. Flying Ventures differs from that it generally recognizes revenue on delivered multi-element contracts when delivery is probable even if a refund results by failure to deliver the remaining elements.3. She did not gain any profit from her friend and the other workers by altering the company’s annual sales estimates.4. PDT needs to have access for software experts who can write the integrations, which will cost money and time with training and acquiring the manpower.5. To solve this problem, we chose to create a balance sheet and income statement of both Ivan and Igor.6. The auditor also believed that the statements were on accordance with the generally accepted accounting principles in the United States.7. Both of these results hinder our ability to provide a clean audit and full assurance in regard to management’s assertion on average income.8. This plan entails many advantages to your corporation.9. His company fired him because he failed to investigate about his client’s business situation.10. The company should educate investors in its application of the derivatives portfolio.

Preposition Error Exercises1. We view this transaction as a passive investment in which IBL has no significant influence over Corpus Corporation.2. Flying Ventures differs in that it generally recognizes revenue on delivered multi-element contracts when delivery is probable even if a refund results from failure to deliver the remaining elements.3. She did not gain any profit for her friend and the other workers by altering the company’s annual sales estimates.4. PDT needs to have access for software experts who can write the integrations, which will cost money and time for training and acquiring the manpower.5. To solve this problem, we chose to create a balance sheet and income statement for both Ivan and Igor.6. The auditor also believed that the statements were in accordance with the generally accepted accounting principles of the United States.7. Both of these results hinder our ability to provide a clean audit and full assurance with regard to management’s assertion about average income.8. This plan entails many advantages for your corporation.9. His company fired him because he failed to investigate <DELETE> his client’s business situation.10. The company should educate investors about its application of the derivatives portfolio.

Preposition Error Exercises1. We view this transaction as a passive investment in which IBL has no significant influence over Corpus Corporation.

Preposition Error Exercises2. Flying Ventures differs in that it generally recognizes revenue on delivered multi-element contracts when delivery is probable even if a refund results from failure to deliver the remaining elements.

Preposition Error Exercises3. She did not gain any profit for her friend and the other workers by altering the company’s annual sales estimates.

Preposition Error Exercises4. PDT needs to have access for software experts who can write the integrations, which will cost money and time for training and acquiring the manpower.

Preposition Error Exercises5. To solve this problem, we chose to create a balance sheet and income statement for both Ivan and Igor.

Preposition Error Exercises6. The auditor also believed that the statements were in accordance with the generally accepted accounting principles of the United States.

Preposition Error Exercises7. Both of these results hinder our ability to provide a clean audit and full assurance with regard to management’s assertion about average income.

Preposition Error Exercises8. This plan entails many advantages for your corporation.

Preposition Error Exercises9. His company fired him because he failed to investigate <DELETE> his client’s business situation.

Preposition Error Exercises10. The company should educate investors about its application of the derivatives portfolio.

Preposition Error Exercises1. We view this transaction as a passive investment in which IBL has no significant influence over Corpus Corporation.2. Flying Ventures differs in that it generally recognizes revenue on delivered multi-element contracts when delivery is probable even if a refund results from failure to deliver the remaining elements.3. She did not gain any profit for her friend and the other workers by altering the company’s annual sales estimates.4. PDT needs to have access for software experts who can write the integrations, which will cost money and time for training and acquiring the manpower.5. To solve this problem, we chose to create a balance sheet and income statement for both Ivan and Igor.6. The auditor also believed that the statements were in accordance with the generally accepted accounting principles of the United States.7. Both of these results hinder our ability to provide a clean audit and full assurance with regard to management’s assertion about average income.8. This plan entails many advantages for your corporation.9. His company fired him because he failed to investigate <DELETE> his client’s business situation.10. The company should educate investors about its application of the derivatives portfolio.

PronounsI, he, she, they, us, them, which…

Terms to keep in mindPronoun = a part of language that substitutes for nouns or

noun phrases.

i.e., it, she, he, they, mine, yours, we, them…

Antecedent = the word or phrase to which a pronoun refers.

i.e., Debbie told Andrew that she was sick.

PronounsI, he, she, they, us, them, which…

- Often, a pronoun’s antecedent is clear.

i.e., James and Jane love golfing. They often go to the golf course together.

John Adams was a great, but misunderstood man. He was greatly influential in early American politics.

However, …

Read these sentencesTo prevent children from sucking their thumbs, some parents put them in Tabasco sauce.

Pearl Buck received much critical praise for her work and earned over $7 million, but she was very modest about it.

Bill bought a Norwegian boat because he had heard that they make the best boats.

After Jack put his computer on the table, it broke.

At a local restaurant, they provide each table with a bowl of peanuts.

Read these sentencesTo prevent children from sucking their thumbs, some parents put them in Tabasco sauce.

Pearl Buck received much critical praise for her work and earned over $7 million, but she was very modest about it.

Bill bought a Norwegian boat because he had heard that they make the best boats.

After Jack put his computer on the table, it broke.

At a local restaurant, they provide each table with a bowl of peanuts.

Pronoun reference errorsWhen the antecedent in a sentence or paragraph is unclear, the meaning of the sentence or paragraph can be confusing.

This problem negatively affects writing clarity & coherence.

remember, avoid confusing your reader!

Rule for pronoun referenceA pronoun must clearly refer to a single antecedent. Avoid ambiguous, remote, or broad pronoun reference.

Unclear (broad): Miniprosystems Inc. recognized unearnedrevenue due to the undelivered items over the related product’s life cycle. According to SOP 97-2, this is not appropriate.

More concise: According to SOP 97-2, Miniprosystems Inc. should not have recognized unearned revenue due to the undelivered items over the related product’s life cycle.

Pronoun reference errors

To prevent children from sucking their thumbs, some parents put them in Tabasco sauce.

- The children or the thumbs?

Jack told Frank he wasn’t going to get the job. - Who wasn’t going to get the job? Jack or Frank?

Correcting pronoun reference errors1. Make sure all pronouns have one clear antecedent. If one pronoun may refer to more than one antecedent, revise the passage by replacing some pronouns with nouns.

Unclear : The founders informed their employees that they made unwise investment decisions.

More precise: The founders informed their employees that the company made unwise investment decisions.

Correcting pronoun reference errors1. Make sure all pronouns have one clear antecedent. If one pronoun may refer to more than one antecedent, revise the passage by replacing some pronouns with nouns.

Unclear : The manager failed to close a million-dollar deal. After what he did, they should ask him to resign from the company.

More precise: The manager failed to close a million-dollar deal. After what he did, the founders should ask him to resign from the company.

Correcting pronoun reference errors2. To avoid ambiguous references, change a demonstrative pronoun (this, that, these, those) into a demonstrative adjective by adding the antecedent.

Ambiguous : Many developing countries impose restrictions on foreign currency transactions. These often take the form of government licensing requirements.

More precise: Many developing countries impose restrictions on foreign currency transactions. These restrictions often take the form of government licensing require.

Correcting pronoun reference errors3. Recover a demonstrative pronoun's antecedent. a) Repetition (restate the antecedent)

Ambiguous : Your company’s compensation plan will motivate managers to focus on manufacturing high quality products because it stipulates a 1 percent bonus on gross profit margin. A disadvantage of this is that managers will not make any efforts to reduce expenses.

More precise: Your company’s compensation plan will motivate managers to focus on manufacturing high-quality products because it stipulates a 1 percent bonus on gross profit margin. A disadvantage of this compensation plan is that managers will not make any efforts to reduce expenses.

Correcting pronoun reference errors3. Recover a demonstrative pronoun's antecedent. b) use a synonym (in substitute for the antecedent)

Ambiguous : Stuff Ltd.’s stock has witnessed a 24.6 percent decline in share price since April 1993. The investors’ concern over the derivatives portfolio has caused this.

More precise: Stuff Ltd.’s stock has witnessed a 24.6 percent decline in share price since April 1993. The investors’ concern over the derivatives portfolio has caused this fall.

Correcting pronoun reference errors3. Recover a demonstrative pronoun's antecedent. c) use a synonym (in substitute for the antecedent)

Ambiguous : Most companies use accrual accounting because it helps them understand the true causes and effects of business activities. This provides better matching between revenues and their associated costs.

More precise: Most companies use accrual accounting because it helps them understand the true causes and effects of business activities. This method provides better matching between revenues and their associated costs.

Correcting pronoun reference errors3. Recover a demonstrative pronoun's antecedent. d) use a paraphrase (restates a word or phrase with several words)

Ambiguous : In 2002, even though the firm’s overhead increased by 10 percent, its profits rose by 12 percent. This is attributable to the company’s new marketing strategy.

More precise: In 2002, even though the firm’s overhead increased by 10 percent, its profits rose by 12 percent. This increase in profits is attributable to the company’s new marketing strategy

Correcting pronoun reference errors4. When a pronoun refers to an entire idea or sentence, to make the reference more precise, replace the pronoun with a noun, or supply a noun or noun phrase that recovers the antecedent. Ambiguous : A company must use the same accounting standard for a similar event. However, this does not mean that the company cannot change its accounting standard.

More precise: A company must use the same accounting standard for a similar event. However, this requirement does not mean that the company cannot change its accounting standard

Correcting pronoun reference errors5. Replace a faulty or ambiguous pronoun with its antecedent or with a paraphrase of the antecedent. Faulty : Susan likes to analyze accounting documents. That will be her major.

More precise: Susan likes to analyze accounting documents. Accounting will be her major.

Correcting pronoun reference errors5. Replace a faulty or ambiguous pronoun with its antecedent or with a paraphrase of the antecedent. Ambiguous : John did not read the review. He is not interested in this.

More precise: John did not read the review. He is not interested in other people’s opinions.

Correcting pronoun reference errors6. Ensure that you use who, which, and that correctly.Who – refers to people or animals with namesWhich/That – refers to animals, things, and collective groups of people. Faulty : Susan Smith, which has served as the vice president of the company for 20 years, has recently passed away.

More precise: Susan Smith, who has served as the vice president of the company for 20 years, has recently passed away.

Correcting pronoun reference errors7. Avoid using “it” as an expletive (a word that postpones the subject) whenever possible. Wordy : It has become increasingly clear that pollution is damaging the environment.

More precise: Pollution is clearly damaging the environment.

Correcting pronoun reference errors8. Avoid the indefinite use of they, it, and you; this use often makes wordy phrases. Wordy : In the report it states that the company will store gold when market prices are low.

More precise: The report states that the company will store gold when market prices are low.

Correcting pronoun reference errors9. In general, avoid pronouns whose reference is unclear or is too remote (distant). Remote : Bank of Tokyo is willing to serve as an intermediary between you and your borrower because it hopes to earn a profit from this.

More precise: Bank of Tokyo is willing to serve as an intermediary between you and your borrower because it hopes to earn a profit from this service.

Read these sentencesTo prevent children from sucking their thumbs, some parents put them in Tabasco sauce.

Pearl Buck received much critical praise for her work and earned over $7 million, but she was very modest about it.

Bill bought a Norwegian boat because he had heard that they make the best boats.

After jack put his computer on the table, it broke.

At a local restaurant, they provide each table with a bowl of peanuts.

Practice Exercises