The First Christmas Of My Family - 905 Words

December 24th, 2016 was the first Christmas I spent in America with my host family. All kinds of decoration were ready to light up and a variety of gifts were set up under the Christmas tree . My host parents and I were hanging up the Christmas socks at the fireplace. Within the 8 socks this year, there were three of them did not belong to the fireplace anymore. Baddy, Peter, and Jasmine, their socks were hung at the second-floor platform, a place for the dogs that no longer with us. Standing by the entrance door, I looked upward to the third sock with Jasmine’s name on it. With Jasmine’s Christmas sock moving from the fireplace and taking an empty space on the second floor, I realized something was change. It was not only about the dogs but also myself. Looked at the socks, I couldn’t help to recall the memory between Jasmine and I. The first time I met Jasmine was from the pictures my host family sent to me before I came to America. In one of the pictures, there were 2 big dogs chasing each other around in the back yard. One was Jasmine a nine-year-old black lab-mix, the other one was Haley, a 12 years old dalmatian mix with black patterns on the white fur. I worried that if I could get along with the dogs because for the first sixteen years in my life there never was a dog around. In my mind, I stereotyped big dogs as an aggressive and fierce animal. However, once I met them, I started to seem them as the best dogs in the world. Just like any other big dogs, Haley andShow MoreRelatedChristmas, 2009 Essay737 Words   |  3 Pagespatiently for Christmas to arrive because I always thought on Christmas as an occasion when the family gets together. And this past year (2009) was not different from the others; I was very excited waiting for Christmas. Especially, because I was going to spend this holiday in Mexico with my grandma, aunts, uncles and cousins, but all that emotion did not take me to a Christmas full of joy as the past years. Christmas was very important to me because it was Camila’s (my daughter) first time in MexicoRead MoreSummary : Christmas Tree 1171 Words   |  5 Pagessees different symbols when they think of Christmas.(GS1) A Christmas tree is a huge part of Christmas, it is decorated and the presents are set under it for Christmas day.(GS2) Snowflakes are a trail of pureness left by God to notice all the little things. (GS3) Santa is one of the first things that kids today think of when they hear the word Christmas. (Thesis statement) For Christmas there are many different symbols, (I) the Christmas tree is what the family takes part in with their own creativityRead MoreAustralian Christmas: A Holiday Short Story1282 Words   |  5 PagesAustralian Christmas Holiday Short Story When I was little, Id count down the days until Christmas for months beforehand. Each day, Id wake up, and Id tear the front page from my homemade Christmas countdown. The holidays have always been special for my family. Our home has long been the epicenter, just north of the shoreline, a great destination for friends and especially a holiday with family members trekking from all over the country to spend a week with us just in our home near Hyams BeachRead MoreChristmas Tree817 Words   |  4 Pagesanxiously awaited that special time of year when family gets together and everyone seems joyful and serene. As the snow falls lightly on the ground, one can sense a special atmosphere in shops, restaurants, and even on streets. 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It is not only a time to give thanks on that day, but to be thankful throughout the entire year. Thanksgiving is not just about the turkey and dressing, the honey ham or the pecan pies; it is day for families to gatherRead MoreThe Union Gospel Mission Of Portland1416 Words   |  6 PagesEvery year near the Christmas season there are several places in Portland Oregon asking residents of the city to donate gifts for those in need. There is the KGW toy drive, which is partnered up with Les Schwab Tires and KGW Television and Radio station. Donate a new unwrapped toy at any Les Schwab Tire store in the metropolitan area of Portland. They can also be delivered directly to KGW s station house located at 1501 SW Jefferson St. in Portland. Donations for gifts in Portland can range fromRead MoreComparing Thanksgiving and Christmas Essay555 Words   |  3 PagesThanksgiving and Christmas. This time of the year always is the happiest be cause everything feels so refreshing because I am spending quality time with the people I love most. When it comes to Thanksgiving and Christmas, I always seem to have the most memorable good and bad moments. These holidays have very different meanings but have the same feeling because it symbolizes, good food, good times with family and a whole lot of drama. When I think about Thanksgiving and Christmas, the first thoughtRead MoreI Am Very Thankful For My Pets Essay929 Words   |  4 PagesFamily Connecters I am very thankful for my pets. I have 6 pets altogether. I have two dogs and four fish, my dogs name s are Shelby and Missy and my fish s names are Flipper, Ariel, Pearl, and Pinkie. My dogs stay at my house and my fish stay at my grandparents house. This is the first Christmas and Halloween for my fish. My dog Shelby is nine years old and Missy is six years old. My fish will be four months on the 20th of November. My pets birthdays are, Shelby s is October 8th, Missy s is

Fossil Fuel Power Station - 4909 Words

A fossil-fuel power station is a type of power station that burns fossil fuels such as coal,natural gas or petroleum (oil) to produce electricity. Central station fossil-fuel power plants are designed on a large scale for continuous operation. In many countries, such plants provide most of the electrical energy used. Fossil fuel power stations have rotating machinery to convert the heat energy of combustioninto mechanical energy, which then operates an electrical generator. The prime mover may be a steam turbine, a gas turbine or, in small plants, a reciprocating internal combustionengine. All plants use the energy extracted from expanding gas - steam or combustion gases. A very few MHD generators have been built which directly convert the†¦show more content†¦Unloading one of these trains takes anywhere from an hour to an hour and a half. Older unloaders may still use manually operated bottom-dump rail cars and a shaker attached to dump the coal. Generating stations adjacent to a mine may receive coal by conveyor belt or massive diesel-electric-drive trucks. A collier (cargo ship carrying coal) may hold 40,000 long tons of coal and takes several days to unload. Some colliers carry their own conveying equipment to unload their own bunkers; others depend on equipment at the plant. Colliers are large, seaworthy, self-powered ships. For transporting coal in calmer waters, such as rivers and lakes, flat-bottomed vessels called barges are often used. Barges are usually unpowered and must be moved by tugboats or towboats. For start up or auxiliary purposes, the plant may use fuel oil as well. Fuel oil can be delivered to plants by pipeline, tanker, tank car or truck. Oil is stored in vertical cylindrical steel tanks with capacities as high as 90,000 barrels (14,000 m3) worth. The heavier no. 5 bunker and no. 6 fuels are typically steam-heated before pumping in cold climates. Plants fueled by natural gas are usually built adjacent to gas transport pipelines or have dedicated gas pipelines extended to them. [edit]Fuel processing Coal is prepared forShow MoreRelatedFossil Fuel Power Station4915 Words   |  20 PagesA  fossil-fuel power station  is a type of  power station  that burns  fossil fuels  such as  coal,natural gas  or  petroleum  (oil) to produce  electricity. Central station fossil-fuel power plants are designed on a large scale for continuous operation. In many countries, such plants provide most of the electrical energy used. Fossil fuel  power stations have rotating machinery to convert the heat energy of  combustioninto  mechanical energy, which then operates an  electrical generator. The  prime mover  may beRead MoreAdvantages and Disadvantages of Fossil Fuels1073 Words   |  5 PagesAdvantages of fossil fuels * major advantage of fossil fuels is their capacity to generate huge amounts of electricity in just a single location.   * Fossil fuels are very easy to find.   * When coal is used in power plants, they are very cost effective. Coal is also in abundant supply.   * Transporting oil and gas to the power stations can be made through the use of pipes making it an easy task.   * Power plants that utilize gas are very efficient.   * Power stations that makeRead MoreRenewable and Nonrewable Energy Resources Essay1505 Words   |  7 Pagesnon-renewable resources; and some of these include fossil fuels such as coal, gas and oil. Fossil Fuels ============ Coal, oil and gas are the sources of energy we call fossil fuels. They are called fossil fuels because they are decayed and altered remains of plants and animals that lived on earth hundred of millions of years ago. 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One of the best-selling vehicles at the point was the Columbia Runabout, which could go 40miles on a single charge and run at speed up to 25 kmph. They were initially considered a safer option when compared to cars powered by fossil fuels, as initial ICI cars were prone to backfire. This all changed withRead MoreEnergy1130 Words   |  5 Pagesfollowing major sources of energy for the production of electricity: fossil fuels, nuclear energy, solar radiation, and hydro energy. Fossil fuels include coal, petroleum, and natural gas. Fossil fuels are a finite, non-renewable resource. They remain the primary source for the production of electricity. The combustion of these fuels releases their chemical energy, which produces heat to power steam turbines. The steam turbines power rotating electric generators, which turn kinetic energy into electricityRead MoreThe Power of Water Essay1599 Words   |  7 Pagesand the general rise of cost of fossil fuels alternatives have been explored. One of these is hydrogen power in the form of the hydrogen fuel cell. This source of power is unique because the only direct byproduct of it is water. With hydrogen power there are several ideas that need to be understood to determine if hydrogen power can significantly reduce or replace fossil fuels in homes and cars. First, how hydrogen is able to produce power as well as what a fuel cell is and how it works. SecondRead MoreFuel Usage Of Electric Vehicles1389 Words   |  6 Pagesnon-renewable fossil fuels, and as such is not sustainable in the long term. The subject of this research is to investigate the impact of targeting 20% of the light passenger fleet being electric. The current electric vehicle fleet is less than 1% of the light passenger fleet, which consists mainly of petrol and diesel vehicles (Ministry of Transport (MoT), 2016). If the New Zealand government hopes to increase this figure to 20%, one of the main driving factors is reducing fossil fuel consumptionRead MoreUsing Alternatives Sources Of Energy1401 Words   |  6 Pages Up until a few years ago, we used to exploit fossil fuels for almost all of our needs (heating, transportation, etc.) without thinking if there are enough supplies or even about their negative effects their emissions cause to the environment. According to many scientific investigations our fossil fuel resources (oil, coal and gas) are running out, furthermore their emissions pollute the environment and contribute to the greenhouse effect. Undoubtedly, these situations as well as the fact that theRead MoreShould The Uk Replace Nuclear Power? Essay1375 Words   |  6 Pagesare facing two main problems about electr icity: resources of fossil fuels are running out and countries need to diminish their carbon emissions. Nuclear is seen as the most common alternative. Nuclear currently supplies 19% of the UK’s electricity and 11% in the world (NIA,2015). In the UK, all but one of the current nuclear plants are due to close by 2023. Should the UK replace their nuclear plants by a new generation of nuclear stations? Because of the accidents, costs and problems of nuclear waste

The Tragic History of Hamlet, by William Shakespeare Free Essays

In the Tragic History of Hamlet, by William Shakespeare, , the sane Hamlet occasionally switches between sanity and insanity. When madness orders Hamlet’s purpose, he puts on an â€Å"antic disposition† (I. V. We will write a custom essay sample on The Tragic History of Hamlet, by William Shakespeare or any similar topic only for you Order Now 463). On the other hand, when sanity proves worthy, Hamlet continues back to being logical. Hamlet claims he is â€Å"mad north-north-west (II. ii), meaning he is mad sometimes and sane other times. To achieve his goals, Hamlet continues back and forth between sanity and insanity, which ironically, shows his goal of revenge. To begin, Hamlet starts of insanity to try and achieve his goals. Hamlet uses is insanity as a weapon, changing insanity into the form of words or action. Hamlet is only insane towards his enemies or his enemies allies. For example, Hamlet attacks Ophelia, who has allied herself with Claudius with words â€Å"are you honest† (III. i) â€Å"are you fair† (III. i). Hamlet â€Å"speaks daggers† (III. ii) to Gertrude, because she is an interference to Hamlet. Also, Hamlet destroys Polonius so violently that Hamlet guarantees that Polonius is â€Å"dead, for a ducat, dead† (III. iv). Hamlet deeply harms both Ophelia and Gertrude with his words of insanity, while sending Polonius to the grace with his actions of insanity. All three people, Ophelia, Gertrude and Polonius, are Claudius’ allies, and by hurting Claudius’ allies, Hamlet is indirectly wounding Claudius. This is Hamlet’s short term goal: to get rid Claudius of allies. Besides using insanity to harm Claudius’ allies, the little presence of Hamlet’s insanity troubles Claudius. Gradually, Claudius gets more furious with Hamlet and knows that â€Å"madness in great ones must not unwatch’d go† (III. i. ). Hamlet’s insanity causes Claudius to send people to uncover the mysteries of his insanity. Hamlet’s fake madness causes Claudius to increase anger. Claudius’ confusion is Hamlet’s other short-term goal. In brief, Hamlet’s insanity has helped him achieve his short-term goals of eradicating Claudius’ allies and confusing Claudius. On the other hand, Hamlet returns to sanity and uses it as a method of concentration. Whenever Hamlet is sane, he is focused on the current situation. When Hamlet encounters the ghost, he tells it to â€Å"speak†, because he is â€Å"bound to hear† (I. v. ). While speaking with the ghost, Hamlet cries for his â€Å"prophetic soul† (I. v. ). Hamlet is also very focused when speaking and listening to Horatio. When Horatio tells Hamlet about the ghost of Hamlet’s father, Hamlet asks Horatio to â€Å"let him hear† (I. ii. ). While sane, Hamlet’s thoughts are clear and he is focused on the topic. When meeting his father’s ghost, he pays full attention to it. When Hamlet speaks to Horatio about Hamlet’s father’s ghost, Hamlet listens and speaks with sanity. Hamlet also refers to his â€Å"prophetic soul† (I. v. ). Since Hamlet describes himself to have a â€Å"prophetic soul† (I. v. ), it shows that his mind is very clear, unlike the mind of the insane. Hamlet’s short-term goal is to concentrate when necessary. When Hamlet is alone, his thoughts are very thorough. For example, Hamlet’s â€Å"to be or not to be† (III. i. ) speech is very clearly thought out. Hamlet’s thoughts are much more mature than those of the insane. Hamlet’s second short-term goal is to philosophize. Through the return into sanity, Hamlet is able to accomplish both his short-term goals of concentration and philosophizing. However, due to the constant reversal between sanity and insanity, Hamlet’s revenge is slowed down. Hamlet’s mind becomes tangled due to constant changes in personality, between sanity and insanity. Early in the play, Hamlet says that he will put on an â€Å"antic disposition† (I. v. ). However, in the last scene of the play, Hamlet tells Horatio that â€Å"in my heart there was a kind of fighting† (V. ii. ). At one point he says that he will fake insanity, while later, he says that there is fighting in his heart, which hints insanity. Due to this, Hamlet becomes indecisive. Hamlet’s inability to act causes his revenge to be slowed. In the end, it is believed that Hamlet is very sane. His act of insanity is to mess with the others heads. He knows that Claudius has sent Rosencrantz and guildenstern to spy on him. He doesn’t want them to know that what he is planning is to unveil the truth, and that Claudius murdered King Hamlet. He does not want Claudius to know that he knows the truth. Hamlet switches between sanity and insanity to achieve his short-term goals. He uses insanity against enemies and sanity as a method of concentration. However, the constant switch of sanity and insanity brings him a slow revenge. How to cite The Tragic History of Hamlet, by William Shakespeare, Papers

Procedures Financial Report Information DIPL †Free Samples

Question: Application Of Analytical Procedures To The Financial Report Information Of DIPL? Answer: Introducation Analytical processes to the financial report information of DIPL can help in developing the plan of audit. This plan of audit can be considered to be a particular guideline that need to be followed at the time of undertaking the audit. In particular, this assists the assessor in maintaining costs of audit at a reasonable level and assists in averting misunderstanding with the clientele. Analytical approach to the financial declarations of the firm DIPL refers to the process of dissemination of the information from the financial declaration of the firm. This process of evaluation can be carried out by utilizing a variety of mechanisms. However, by using an analytical approach of analysing financial declarations, different accountants as well as financial analysts can decipher information in order to help in arriving at vital business decisions. Analytical approach of common sizing helps in analysing the financial declarations to a common reference point. This in turn help in comparing the financial statements in terms of different period of time or else in terms of different corporations. Assessors can take into consideration the different line of items mentioned in the financial report, check their way of reporting. For example, the way of registering items such as net assets or else net liabilities along with owners equity in the financial reporting of the firm and the examine the digression from the normal. Benchmarking that is regarded as an analytical procedure can be utilized for analysing audit plan. Variance of actual financial declaration from the benchmark helps in recognizing the deviation and assists in analysing the cause of the detected variance in order to determine the root cause. In addition to this, ratio analysis can be considered as an appropriate analytical approach that can be used for comparing financial declarations and assessing plan of audit. Explanation of the way the results influence planning decisions for the audit The results of the planning decisions for the audit planning is necessarily influenced by the results of the analytical approach adopted for disseminating information from the financial statements. For example, outcomes of the ratio analysis namely, current ratio of the firm DIPL is calculated to be 1.42 in 2013, 1.46 in 2014 and 1.5 in 2015. Again, profitability ratio that is the profit margin calculated to be 0.068 in 2013, 0.60 in 2014 and 0.06 in 2015. This profitability ratio can reveal the condition of the net income earned by the firm as compared to the net sales of the firm DIPL (Duncan and Whittington 2014). However, this too can help the assessor to understand whether expenses are low or else high and whether the management of the firm have the requirement to curtail budget and at the same time expends of the firm. The favourable or else unfavourable changes in the ratio can be used as a factor of reference for assessment /audit of the soundness of the financial health and overall financial condition of the firm DIPL. Again, for instance, the use of solvency ratio calculated to be 0.62 in 2013, 0.44 in 2014 and 0.21 in 2015 helps in understanding the desirable as well as undesirable trends in the financial condition of the firm. Similarly, comparison of the ratio over the three year period can help in understanding whether the overall flow of cash of the corporation is adequate enough to meet both the short as well as long term liabilities of the corporation DIPL. The assessors can understand the relative position of the firm over the three year period and analyse the factor that led to the undesirable or else unfavourable condition of the corporation (Nalewaik and Mills 2016). Identification of inherent risk factors that arise from nature of business operations of DIPL As such, there are several important factors in auditing that comprises of incidence of material misstatements in the financial announcements of a specific concern. However, it can be hereby make certain that there are different forms of systematic along with unsystematic risks that reflect the way towards financial misstatements in the financial declarations of corporations. However, the detected risks might possibly be due to both financial as well as non-financial factors that eventually can avert a specific corporation for reflecting a true as well as fair view of pertinent financial declarations. Nevertheless, an evaluator might perhaps find it demanding to detect certain risks. William Jr et al. (2016) opines that identified risks may well be linked to different risks correlated to omission along with risks of diverse errors that is unthinkable for a specific bookkeeper. In essence, this can be regarded as the inherent risk that might arise from nature of business operations of DIPL. According to the given study, it can be hereby made certain that there are numerous transactions that are particularly omitted by the accountants otherwise the management of the corporation DIPL. However, this can sequentially direct lead towards inconsistencies particularly owing to the ineffectual planning of essentially the marketing along with sales activities. Furthermore, evaluation of the financial declarations of the firm also reveals the fact that the firm has failed to accomplish the preferred profit level from the revenue from sales (Hayes 2014). Particularly, this might be due to the management failure of the firm in identification of specific requirements and consequent adjustment of the functionalities of the corporation. Thus, it can be hereby concluded that the business organization has failed to analyse different micro as well as macro-economic facets that might perhaps be in existence in the form of economic, political along with social factors. This is subsequently reflected in the poor sales figure of the firm and led to diverse inherent risks (Arens et al. 2016). Apart from this, the workers of the firm DIPL have also escalated the overall inherent risks. Due to lack of experience and proficiency of employees in the corporation, the inherent risks of the corporation have escalated substantially. This is because accomplishment of a specific business concern depends on the competency of the members of the staff. The non-proficient workforces can enhance the inherent risks since they are bound to commit mistakes for instance, the errors of exclusion that further leads the way towards the misstated pecuniary announcements (DeFond and Zhang 2014) Again, other significant facets that contribute towards the inherent risks can be categorised into different sections specifically, environmental along with external facets, material misstatements in previous periods along with falsified exercises. Different environmental facets that direct the way towards inherent risk comprises of swift alterations in which there might be issues associated to valuation of inventory, stiff competition in the generic market along with shortage of adequate capital (Knechel and Salterio 2016). In addition to this, the corporation also undertake material misstatements that might perhaps direct towards inherent risk in the upcoming period. Evaluation of the current case of DIPL reflects the fact that the complexities as well as difficulties involved in the process of succession of CEO also involves inherent risk. Essentially, succession of CEO can be considered to be different and the candidates are extremely individual (Louwers et al. 2015). However, there are several risks that are inherent in the process of succession of CEO, quality of procedure of selection together with ease of transition as process is handled. So, commencement of the process without complying with the strategy, initiating the process late, inadequate involvement of the CEO and departure of candidates leaving the company might possibly lead to inherent risks. Analysis of the given case reveals that the process of implementation of the novel IT system generated certain issues. DIPL did not enough number of staff to handle the process of execution and installation and carry out the reconciliation as well as testing essentially before the new arrangement prior to the end of the year. Again, initial testing revealed that certain transactions undertaken were not accurately apportioned to the correct time period. Thus, this led to the material misstatement owing to inherent factors that is necessarily error or else omission in a specific financial declaration (Eilifsen et al. 2013). Furthermore, the recording of the cash receipts by the finance professionals of the company might perhaps lead to inherent risks if not properly handled. The members of the staff need to follow a proper sequence so that accounts receivables are properly registered and accounts receivable ledger need to be properly maintained. In addition to this, the bank reconciliation also needs to be properly recorded thereon (Cannon and Bedard 2016). Again, registering the revenue generated from the e-book, taking account of reprint of textbooks if required in the upcoming period can lead to diverse inherent risks due to complexity involved in the process. In addition to this, process of valuation of different raw material inventory at particularly average cost was not suitable since the present cost of paper was considerably above the average cost. Risk and way it might affect the risk of material misstatement in the financial report The identified inherent risks can be considered as the susceptibility of a particular assertion in association to material misstatement. Excessive pressure on employees and management: - Excessive workload on members of the staff of the corporation leads to poor bookkeeping. This leads to certain attributes namely propensity to encounter cash flow issues, poor operating outcomes along with poor liquidity (Barton and Bruder 2014). Risks of errors or else incorrect misrepresentation: - There remains reliability and intricacy owing to risks of errors as well as misrepresentation simultaneously. Integrity of the entire management: - Management of DIPL essentially lacks requisite integrity and thereafter they are also expected to be prepared for reputation loss in the entire business community (Beasley 2015). Unusual pressure on management: - Sometimes it happens that there exists incentives for management that leads to misstatement in the pecuniary declarations (Barton and Bruder 2014). Nature of entity business: - DIPL also leads to growth to major economic along with competitive circumstances. Again, these facets might affect the overall inherent risk of business entity for analysing audit planning structure in an effective way (Beasley 2015). Identification and explanation of two key fraud risk factors relating to misstatements arising from fraudulent financial reporting Identification as well as explanation of fraud risk related to material misstatement As rightly indicated by (), fraud risk leads to considerable losses of assets owing to fraud. The dissatisfaction of the workforce owing to excessive workload of the employees can induce them to involve in fraud. In addition to this, expectations from different investors to report specific financial outcomes or particularly by management to attain specific performance targets leads to high fraud risk. There also remains strong pressure to declare specific financial outcomes in a bid to avert generating the guarantees. The major fraud risks that might occur owing to the operations of the firm DIPL include workforce engages in fraudulent actions due to higher level of dissatisfaction of employees. The given case study on the operations of DIPL mentions that there remains huge pressure from particularly the board to acquire a novel accounting system. This excessive pressure on the employees to carry out the process of installation of the new IT system for accounting might lead to fraud. This implies that the employees might engage in fraudulent activities and handle the procedure of reconciliation in an improper manner and subsequently material misstatement. The case study also illustrates that the improper handling of the process of execution of the implementation of the information technology for the accounting system led to improper allocation of certain transactions around the end of the year. This in turn might lead to loss due to material misstatement and fraud risk. Another fraud risk that might occur include the risk of financial reporting fraud. At the time when there is excessive expectation from outside financiers to declare specific financial announcements or else from management to meet specific performance targets or else to meet certain goals to qualify for acquiring debt, there remains high risk of improper financial announcements. The statement of financial position of the company DIPL shows that the revenue of the company has increased over the period 2013 to 2015. In addition to this, the gross profit as well as the net profit has also increased. Furthermore, the current assets and total assets of the corporation DIPL has also escalated. However, the case study reveals that during the year 2015, the company has acquired a loan amounting to 7.5 million particularly from BDO Finance. Besides this, the case study also reflects the fact that this particular loan has a specific loan agreement that requires DIPL to maintain a present a cur rent ratio of around 1.5 along with a debt equity of approximately lower than 1. This shows that this requirement might pressurize the company to maintain the financial ratio so that they can acquire the credit. Therefore, this might lead to fraudulent actions and lead to improper reflection of financial position. In essence, failure of the company to maintain the definite benchmarks can again make the company non-eligible to acquire finance from BDO Finance. Explanation of the way the risk factors identified According to the given case, it can be hereby stated that process of valuation of different raw material inventory at particularly average cost was not suitable since the present cost of paper was considerably above the average cost. Risk of identifying fraudulent actions involved in implementation of the new IT system can be carried out by monitoring different activities at different phases. The risk of financial reporting can be detected by carrying out evaluation of financial statements by assessors, monitoring control mechanisms from time to time. References Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.Auditing and assurance services. Pearson. Barton, H. and Bruder, N., 2014.A guide to local environmental auditing. Routledge. Beasley, M.S., 2015.Auditing cases: An interactive learning approach. Prentice Hall. Cannon, N. and Bedard, J.C., 2016. Auditing challenging fair value measurements: Evidence from the field.The Accounting Review. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Duncan, B. and Whittington, M., 2014, September. Compliance with standards, assurance and audit: Does this equal security?. InProceedings of the 7th International Conference on Security of Information and Networks(p. 77). ACM. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Knechel, W.R. and Salterio, S.E., 2016.Auditing: Assurance and risk. Taylor Francis. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2015.Auditing assurance services. McGraw-Hill Education. Nalewaik, A. and Mills, A., 2016.Project Performance Review: Capturing the Value of Audit, Oversight, and Compliance for Project Success. CRC Press. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Was The Articles Of Confederation An Efficent Form Of Government Essa

Was The Articles Of Confederation An Efficent Form Of Government? The articles of confederation were a somewhat effective form of governmnt for the newly founded united states. It was ineffective in many ways but it did however provide for successfull distrubution of newly accouired lands that are still in use today.. One of the main reasons the Articles of Confederation were ineffective was because for congress to pass any bill it had to have a unamoius vote. This was nearly impossible due to bickering amoung the states. The Articles of Confederation also did not effectivly provide representation of each of the states. Each state was alotted on erepresentatie for congress. This method did not acccuratly represent the United States population, larger states were being under represented. The Articles of confederation did not also provide for a national army. This caused amny problems.. The newly founded United States could not remove British troups from American soil. The British refused to leave the posts in america dispite many requests and letters such a John Jay's(Doc D). Each state did however have it's own militia, but these militia's wre empathatic to the american causes.The articles of confederation did not also provide for a national money sysytem. Each colony had it's own money. Trading between colonies was very difficult because of this. Trading with foriegn countries was even more difficult, foriegn merchants had trouble accepting the colonies money and in deciding wich colony to trade with. Another major flaw in the Articles of Confederation was that they did not allow the national government to tax. For the government to recieve and funds it had to ask the state governments to donante money to the national level. The state governments however, did not always give the amount requested by the national government. This left the congress unable to repay the soilders who fought during the revolutiom (Doc. C) The articles of confederation did however effectivly set up a system for alotting new lands to the government. This system is still in effect to this day. In conclusion the Articles of Confederation were a mostly faulty form of government but they did however have some good points. They were adopted by a fearful country and did not effectivly govern. American History

The Wasp Factory and Saved Essays

The Wasp Factory and Saved Essays The Wasp Factory and Saved Essay The Wasp Factory and Saved Essay Essay Topic: Literature Saved was written by Edward Bond in the late 1960s. The Wasp Factory was written by Iain Banks in 1984. Although the two texts were written over twenty years apart, isolation is still an integral part of both texts. Through phonetic representation we can see that Saved is set in South London, and The Wasp Factory is set in a remote part of Scotland; the two are culturally polar through location. Although the two texts have their differences, all of the main characters are isolated from society and its normalities. This isolation has a profound effect on the characters. It can be seen that in both Saved and The Wasp Factory that the protagonists do not exist in societys eyes. In The Wasp Factory Frank, the main character, hides from Diggs, who is the representation of society in the book, in case of Diggs did any asking around and discovered I didnt exist officially. (page 72) Franks non-existance makes his life hopeless, because he can never have aspirations outside of the island. In Saved, all of the characters are non-existant in societys eyes; they are isolated by society. Society only associates with the characters when crimes are committed, as seen in both texts, and then we see societal punishment. That inspector wants you. (page 75) In both Saved and The Wasp Factory it can be seen that even though the protagonists are isolated from society, friendships are still formed between characters. In The Wasp Factory Frank, even though isolated through to his disability, still forges a friendship with Jamie, a dwarf. Frank is unable to form relationships with people who are seen as normal, be that able bodied, or mentally sound; so perhaps the only reason Frank is friends with Jamie is because he is disabled, just like Frank. Jamie is my only real friend (page 51) In Saved, even though Len and Fred have a group of friends, they are isolated because they cannot rely on their friends when things go wrong. We see this before Fred goes to prison, when he asks Pam to write to him whilst he is imprisoned, as he cannot rely on his friends. Yerll ave to send us letters. (page 74) In both texts the characters are isolated through lack of hope. In The Wasp Factory, Frank is afraid to leave the island because when Eric, his brother did, he went insane. the destruction of most of who he was. (page 136) In Saved, the characters are isolated because of their lack of hope to become something, they have no aspirations. Len well start lookin for a place tmorra. Pam No places round ere. (page 23) In both texts isolation and hopelessness are shown through family members, and their lack of interaction. In The Wasp Factory Franks father, Angus, hardly ever interacts with Frank. My father grew as uncommunicative as Eric (page 143) Therefore, Frank is isolated because he cannot talk to his father, he is forced to be independent and solve his own problems. In Saved, Harry does not interact with his wife, nor daughter. He isolates himself from his family. As Pam has been brought up with this, she believes this to be normal. If she sees these marital interactions to be normal, then she has no hope of forming normal sexual relationships. Supposed you turned out like that? (page 24) In The Wasp Factory Frank thinks that he is protected by the island on which he lives. On the island he can do as he pleases, as there is no-one responsible to stop him, as nobody knows he exists. This is the opposite of Saved, because when the group of men kill the baby, Fred gets caught. He does not take responsibility for the murder though, Why couldnt I bin tryin a elp the kid? I got no cause t arm it. (page 74) This statement from Fred is true, the baby hadnt harmed the group, but they killed it nonetheless. This epitomises the mentality of the characters in Saved; killing a totally innocent child, simply because the child was vulnerable. In Saved the lack of education is the predominant cause of isolation. All of the characters are poorly educated, and as a result have poorly paid jobs, few ambitions and no hope. However, in The Wasp factory Frank is relatively well educated, thanks to his fathers teaching. Even though Frank has an education, he has no hope, because of other limitations in his life that keep him isolated. My father is an educated man, and he passed a lot of what he knew on to me. (page 14) In Saved, Bond enforces isolation by not giving the baby an identity; throughout the play the audience never sees the baby, merely hears its cries. Why dont yer shut that kid up. (page 37) The characters in the play ignore the baby too, they do not name it, and do not respond to its cries. This technique from the author has two profound effects on the audience; if the baby has no identity, then the audience cannot relate to it. Secondly, the lack of response to a crying child makes a deeper impact on the audience, it is more shocking; this is because our societal normalities make us want to try and protect the crying baby, and the characters in the play are doing the complete opposite. Len I listen out for the kid. They ain bothered (page 42) In The Wasp Factory, Banks enforces isolation through the fact that Frank, the protagonist, has no identity. He is known to a few people; these few people that are aware he exists, he is either related to, or are disabled, or they are people that have been lied to, and believe Franks cover story. In both texts, the victims are utterly innocent. We can interpret this as the authors using the victims to represent hope in the texts. Therefore, when the protagonists kill the children, they are killing symbols of hope; this shows how hopeless their situations are. When Frank kills his little brother, Paul, we see Frank killing a symbol of innocence. Banks has described Paul so he is the epitome of innocence. Banks describes Paul as having, a podgy hand. This physical description shows how young, and undefined, the child is. When Paul says, B is for bell, we see a total emphasis on Pauls innocence. The way Banks builds up an image of innocence, and pity, for Paul, makes the murder that Frank commits all the more tragic. I found an opportunity to get rid of Paul. (page 67) Arguably, both texts have a deeper, political, meaning. In Saved we can argue that Bond is writing to protests against the Vietnam conflict, and the injustices that were taking place. We see this as the baby representing the innocent victims; no one cares for the baby, as no one cares for the victims of the conflict. Len witnesses the brutal murder of the baby, but doesnt intervene; as the audience wouldve seen the Vietnam War taking place, and didnt intervene. Arguably it can be seen that in The Wasp Factory Banks is making a political statement. Margaret Thatcher was in power when Banks wrote The Wasp Factory Thatcher famously said, that there is no such thing as society. Frank is the epitome of how people could turn out without societys presence; if someone is isolated from society as Frank was then it can be seen that in both texts, the writers have portrayed society to be an inactive institution. Society is shown as not interacting with the protagonist, unless it is forced to because society is endangered by the characters; this is society ignoring a responsibility it should have. In Saved, society only interacts with the characters when they kill an innocent baby, we then see societys wrath. Though the protagonists do not see society as a threat, Pam remarks that Fred has only been in trouble once or twice before. Yer never bin in trouble before. Juss one or two woundins (page 74) This comment shows that the characters in Saved live in a society that doesnt see the law, a symbol of societal punishment, as something to be concerned with. This is because the characters are outside of society, and they know it. This comment, made by Pam, reflects the type of environment in which she lives; one that doesnt see criminal convictions, nor violence, as a major incident, the totally opposite view that is taken in society. In The Wasp Factory society only interacts with Eric because Eric poses a threat. If Eric was like Frank, and did not pose a known danger to society, then society wouldnt react to his mental distress. This contrasts with Saved. In Saved Pam suffers severe post natal depression after the birth of the baby. Pams depression does not threaten society, so she is not helped. She also receives no support from her mother. Her situation is hopeless. This dump gives me the ump (page 45) In The Wasp Factory Frank narrates to the audience, it makes what we read unreliable, but we do see how Frank interprets things. Frank uses humour when talking of death. ..he drowned, his little legs waggling pathetically as he gulped and squirmed (page 29) This use of humour enforces Franks isolation, because we can see that he has never been in a society that treats death with seriousness. This first person perspective of the deaths has an affect on the audience, because it essentially filters all of the morbidity from the deaths, and leaves Franks humorous view. Whereas in Saved, when the characters talk jokingly of death, the audience simply sees this as wrong, because it emphasises the lack of feeling and emotion of the characters. Colin What a giggle, though Mike Accidents is legal. (page 28) In both texts the wife injures her husband in some way. The fighting, and subsequent injury, can be said to be due to the fact that the couple do not communicate with each other; possibly because they are isolated within their marriage. In Saved, Harry is injured by Mary when the two fight. In The Wasp Factory, Angus is injured by his wife, when she runs him over and breaks his leg. she ran him over and broke his leg quite badly (page 107) This lack of a strong female figure whilst growing up affects the protagonists quite profoundly. In The Wasp Factory, it leaves Frank with a deeply misogynistic view on all women, and in Saved, it leaves Pam with an abnormal view of how a normal family should interact with each other. In both texts the authors have written characters that can be seen to symbolise hope in their respective texts. In The Wasp Factory it can be argued that Frank actually metamorphasises into a symbol of hope. This is towards the end of the text, when Frank has a revelation, and discovers he is actually a woman, and that predestination, a part of his male life, is actually false. Now the door closes, and my journey begins. (page 184) This poignant quote from Frank relates to his past belief in predestination, when he believed that his Wasp Factory showed him things that would happen. The quote shows that Frank now knows that his journey in life is about to begin. It can be also be argued, that Len is the symbol of hope in Saved. Towards the end of the play, Len has integrated with the rest of the family, and is living with them. The coexistence is not one that is filled with happiness, but this is a major step for Lens character, as he has found acceptance. The themes of isolation and hopelessness have been highlighted in this essay, and the link between isolation as a cause of hopelessness has been developed. There is so much hopelessness amongst the characters in both of the texts, but, hope can be seen symbolically in both of the texts, in the form of Len and Frank. We can interpret these symbols of hope in a book teeming with hopelessness, as the authors trying to convey a message to the audience. Arguably, this message from the authors could be the fact that they are trying to say that things are changeable; as long as people try to change their situation and as long as society takes responsibility for the vulnerable.

Substance abuse term Essay Example | Topics and Well Written Essays - 3000 words

Substance abuse term - Essay Example It is not clear why some people develop alcohol use problems and others do not, although there is a strong genetic link. Initially, alcohol is often used to soothe pain or hide insecurities. Over time, abuse and dependence can develop. Many people often fail to understand the difference between alcohol abuse and alcohol dependence. Alcohol abuse occurs when you repeatedly drink alcohol even though it causes significant problems in your life. Abuse disrupts your relationships, causes you to miss work (often due to hangovers), and neglect personal and work obligations. It can lead to legal problems, such as being arrested for disorderly conduct or drinking while driving. You don't have to drink daily or drink large amounts of alcohol to have an abuse problem. Whereas if alcohol abuse continues, it can lead to dependence - a physical and emotional addiction to alcohol. You may not be able to quit drinking on your own, even when you want to. With dependence, you feel compelled to drink, and it dominates your life. You may plan your activities around alcohol and may drink secretly or hide the amount that you drink. Over time, it will take larger amounts of alcohol before you feel its effects. You may get irritable, start to vomit, sweat and shake when you are unable to drink or try to quit on your own. Alcohol Alcohol abuse can be present if these symptoms exist: One of the early signs of an alcohol problem is having blackouts-periods of time where you were awake but do not remember what occurred while you were drinking. For example, you are injured while drinking but don't remember how it happened. Having unexplained injuries related to alcohol use or continue to drink despite the problems it causes. The person may also become physically aggressive when intoxicated. Many people who abuse alcohol deny they have a problem and consider themselves "social drinkers" because they do not drink every day. Alcohol abuse can develop in a short time or gradually over your lifetime. In the beginning, your drinking may not appear to be any different from the way other people drink. Some people drink only occasionally but drink a lot (binge drinkers), which can lead to alcohol abuse. Over time, your drinking may become a way for you to feel normal or to cope with life's problems. There are certain risk factors which increase the chance of alcohol abuse. Having a family history - this includes a genetic link - and exposure to alcohol at a place where the person grows up. Using alcohol at an early age proves to be dangerous because the earlier the exposure, the higher the risk of developing alcohol use problems as an adult. Using or abusing other substances such as nicotine, illegal drugs, or prescription medications may also increase abuse of alcohol. Mental Illness - Bipolar Disorder Bipolar Disorder is a mental illness in which a person's mood alternates between extreme mania and depression. Bipolar disorder is also called manic-depressive illness. When manic, people with bipolar disorder feel intensely elated, self-important, energetic, and irritable.

It's up to paper comments Essay Example | Topics and Well Written Essays - 1000 words

It's up to paper comments - Essay Example The sentence that â€Å" I write for myself† is therefore a clear expression of the intention a writer often set for herself when she starts writing and projecting what is internal to her and only materialize through her imaginative thinking. This paper will therefore attempt to present an Stylistic analysis of the above mentioned piece of writing and will discuss as to how Amy Tan was successful in using stylistic tools such as lexis, syntax etc. From the contextual perspective this piece of writing clearly establishes as to how to write and how a writer shall clearly tackle her emotions and memories at the time of writing. It is clear that the Amy Tan writes for herself but the overall style and context within which the writing is done indicate the way a good writer shall always relate to her audience. For example, Tan mentions that she like the peculiarities of the language therefore she writes in a manner so as to understand what life really is all about. The confession that she don’t know much about the life itself indicate the relative intellectual thirst of the writer with which the overall thoughts and emotions are portrayed on the piece of paper to craft a perfect paper. The above quotation indicates the use of four as a symbol by Amy Tan in one of her works and refers to the way she associate it with different aspects of life. The use of word four is also can be considered as one of the motifs as it is used repeatedly and in some particular sense. Amy Tan however, consider the use of symbols not in their Jungian sense but rather they basically offer a clue to some of the hidden meanings. Amy writes: â€Å"To me, Symbols are stand-ins for abstract ideas. They belong to the High School of Hidden Meanings.† (Tan). This also indicates that the overall style of Tan, like her most of her work, is direct and often reflects the writer’s overall digression from established literary facts and conventions. (Chan and

Femininity in the modern art Essay Example | Topics and Well Written Essays - 1500 words

Femininity in the modern art - Essay Example For many years, painting has been considered as a form of art that is used for recreational purposes. The modern era, however, uses paintings a form of communication. People now use paintings as a form of expressing their views regarding certain societal issues that are of much concern. These emergences of new uses of paintings are regarded as the modernity of paintings. A good example of issues that have been greatly discussed by the use of paintings is femininity. For instance, Clark argues on the factors that might have been responsible for the options of modernity that eventually became to be regarded as the Manet territory. This case proves to the audience that artists have various impressions of their paintings. All that matters is the intended message and the target audience. This case also means that every painter has his or her own target audience. Femininity can be associated with the responsibilities that are often regarded as being directed to women. Therefore, some artis tic impressions can be associated to women. Female artists also have a say in the artistic world. For many years, men have been associated with performing various arts, as opposed to women. Therefore, it is time that the women in the society come out and show their ability in almost everything that men seem to outshine them in. good modernity examples that women would address in their pieces of art include modern life, the public modern, the issue of men and women involvement in the private sphere, and women and gaze.

Organisational Culture of Healthcare Organisation

Organisational Culture of Healthcare Organisation Ethical Organization Introduction: In this paper, I have described about the Sauk Village Community Health Care Center, which is an ethical organization. Apart from this, the paper includes the mission statement, vision statement and code of ethics. It also reveals the interrelationship between the mission, vision and code of ethics. The paper also describes about the organizational culture, leadership and oversight about measuring the organization performance Description of the Organization The Sauk Village Community Health Care Center is an ethical organization, which provides services related to the job training, shelter, education, food, clothing, medical treatment and other different types of counseling. Its clientele includes elderly people, teen mothers, disabled and peoples without home. It also includes people from the low income group. This is basically a non profit organization, receiving funds from the grants by the government. Mission Statement Its mission statement is based on the ethical grounds. Mission statement reflects the objectives of the organization, which are: Safe guarding the clients well being and health belonging to the community of Sauk Village; It especially includes those who are in greater needs. The next objective is to extend its services all over the community in Sauk Village in order to provide short and long term care to the people suffering from the complex and chronic health related problems and also to those suffering from economic and social problems. The main aim of this health center is to offer help and care to those people who are not getting help from anywhere. This organization helps its community to prosper and grow. This is done by: Proper Implementation of policy formulated by government. By Continuing the development of Program By growing the capacity of service provided By Having a adequate staffing Assisting people in living separately without depending on others. By making the outcomes better through screening, prevention and early intervention. By Assisting people in reducing homelessness Ethical aspect of mission: Its mission statement reflects the ethical system as it states that the existence of the company is for the protection of the well being of its clients. Therefore, no harm can occur either physically or mentally to the clients through the policy of discrimination or bias by the organization. The company is committed in providing best care for all the people who are in need. The company’s supreme goal is to provide right and appropriate health care on time from the superior staff so that they can easily overcome their ill health. The mission statement covey that the organization is with the people of community in each and every respect whether it’s mental health, education, training related to job and health and helping clients in becoming independent members of the community. Apart from this, the organization doesn’t allow any discrimination based on the caste, color and pay scale. Hence, the objectives of its mission statement are reflected in all its programs, activities and services. Value Statement The value statement of the organization is to concentrate on the clients by putting their efforts towards the betterment of their welfare and treating the people with due respect and dignity. This organization believes in performing best and improving the means of doing the things. Being a provider of health and human services, its value statement says that its workers are committed in achieving the best results. Apart from this, it will not differentiate client based on the age, race, sexual orientation or sex. The organization believes in providing excellent solution to the clients and the community. These value statements form the important part of the organization as these values are capable of encouraging actions. Moral aspect of Value Statement: The value statement formulated by the organization is ethical as this persuades workers to treat people in the right manner. Therefore, value statement is morally correct. The value statement shows the close association with the mission statement as value statement relates to the welfare of the community and clients. The mission and the value statement directs in doing best for the people without any biasness or injustice. The organization approach to provide the services depends on the following: RELATIONSHIPS – it is an important factor in establishing the trust and nurturing clients and other people in the community that the organization serves. SUPERIORITY – it gains superiority by providing best outcomes. RESPONSIBILITY – the organization is self responsible in taking self regulated action in order to achieve the success. SERVICE – the organization provides fair and equal services to all its clients LEARNING – the organization is committed towards the learning as it adopts the changes and brings new creativity. Code of Ethics The code of ethics of Sauk Village Community Health Care Center comprises of the following elements: Sheer Commitment towards the Diversity Abstain from any sorts of discrimination Abide by the Law Sustaining competency and expertise in management by implementation of the assessment program and through the various education schemes. Interest of all is taken care of i.e. no Conflicts are related to the interest Requesting for funds under ethical consideration Treating Volunteers with respect and dignity similar to the staff The process of Hiring is done in accordance with the assenting guidelines of action Using Code of ethics for the benefit of the profession and not for self-centered reasons Evading from the misuse of professional relationships for private benefits The code of ethics is capable of inspiring tangible outcome from the employees; this is so because to work properly for the organization, these serve as the guidelines which they are supposed to follow. And also, they would expect the same thing if they would have been the volunteer or client. Code of ethics shows the close relation with the mission and the value statement of the organization as all these three are aimed at protecting the health and welfare of the people. All these do not favor discrimination based on caste, creed and age. All These things help in providing the client best possible health care. As per the value statement, clients are treated with respect. Organization Culture Organizational culture is a set of characteristics that are commonly shared by people in the organization. Such characteristics may be in the forms of assumptions, beliefs, values and norms which are known as abstract elements of culture. As my organization is related to the human healthcare and services, I would plan to promote the culture of my organization on the basis of good health care of our clients. The employees of the organization would share the beliefs and values of each other along with that of organization. The culture of the organization would be based on some factors such as innovation and risk taking, attention to detail, outcome orientation, people orientation, team orientation, aggressiveness, stability, etc. (Prasad, 2008). In order to develop ethical culture, I would develop an understanding among all the staff members about the fact that union is strength. If we will work together, we will definitely achieve the goals of the organization. The culture of the organization would institutionalize the values of the organization because it regularly encourages the staff member to follow the values, beliefs and mission of the organization for the clients. By this way, it would be possible for us to provide the best health service within the low cost structure to the patients. Leadership Leadership is the process of influencing the behavior of others to work willingly and enthusiastically for achieving predetermined goals. At the post of the leader, a person is largely responsible for the culture of the organization. In some organizations, managers assume that they are not a leader, but as they are managers, the employees of the organization ultimately follow their behavior. Leadership is an important factor for making any type of organization successful. Without a good leader and leadership process, a manager cannot function effectively and efficiently (Gupta, 2007). My way of leadership is based on the participative style. In this style, I take decisions after consulting with my followers and after their participation in the decision-making process. I involve my group members in the decisions on the feasibility and workability of an idea. I believe that their co-operation in the attainment of organizational goals can be enlisted only if they are committed to the organization, and that commitment can be ensured only by an honest and open communication of ideas with them and by the development of a team spirit. I encourage my subordinates to function as a social unit, and make full use of their talents and abilities. I encourage subordinates to exercise high degrees of responsibility and freedom. They use as little authoritarian control as possible and are concerned with group relationship as well as getting the job done. They do not delegate their right to make final decisions and to give specific directives to their subordinates, but to seek the ir thoughts and opinions on many decisions that affect them. By this way, I cultivate the decision-making abilities of my subordinates and encourage them to increase their abilities to exercise self-control and urge them to assume greater responsibility for guiding their own efforts (Prasad, 2008). This style is very useful in many ways. When workers feel that their ideas are important and are being made use of, they feel considerably committed to change in which they have participated. Workers also develop a greater feeling of self-esteem. They maximize their potential in creative and productive ways and experience personal satisfaction and accomplishment of their tasks. Further, when most people are given a little freedom, they develop and grow in personality and job competence. Often they will take on more responsibilities than their job descriptions call for because of the pleasure they take in their work. I adopt a helpful attitude toward my subordinates. In this leadership style, I delegate as much responsibility to the members of the work team as their experience and knowledge will permit. I place emphasis on results rather than on an action. My philosophy is: â€Å"It is not always how a job gets done that is important but that the job does get done.† I show my concern towards the employees and thereby gain their respect. The role communication is very much important in establishing my leadership style. Without proper communication, the decisions cannot be made and delegated effectively. Effective communication creates workable understanding and agreement between two persons. I believe that full co-operation from the subordinates can only be achieved when there is clarity in communication. Proper and effective communication helps in building a trust worthy relationship between the leader and the subordinates. Effective leadership communication can be accomplished only when it has credibility. If I want to become a good leader, it is essential for me to be a good listener. By this way, I not only give chance to my subordinates to speak but also gather useful information for further communication. If the communication between my subordinates and me is not effective, I will not be able to guide and motivate them properly so as to accomplish the organizational goals. I will give incentives and bonus to th e employees on the basis of their performances. As a leader, it is my moral responsibility to follow the ethics and check the behavior of followers and culture of organization and make sure that everything is going right according to the ethics of the organization. As a leader, it is very essential for me to adopt the code of ethics, so that my followers will do the same. Oversight In order to maintain the ethical standard and evaluate the performance of the employees, I will conduct a periodical performance evaluation program. This would include weakly evaluation, monthly evaluation and yearly evaluation. On the basis of this evaluation, the employees would also get the appraisal and other compensation and benefits in the organization. I will conduct one on one interview with my staff in which I will discuss about the performance, strength, weaknesses and opportunity areas of the staff member and also provide suggestion, ideas and opinions to improve their performance. I will also give the grades or marks to the employees according to their performance and maintain a chart, which would help me to analyze the performance and improvement area of the employee. In place of oversight, I will put the system of ethical counseling board. They will give an opinion to me and my staff member in the circumstance when the ethics would not be followed. In order to handle th e other business issues like fund raising increases and decreases in the resources, there will a committee of board of directors in my organization (Kettner, 2002). Conclusion From the study, it can be concluded that the mission, vision and code of ethics form the core for an organization. These serve as the guiding tool for the employees and help them in providing direction in order to satisfy their clients in best possible manner. For better conduction and coordination among the employees, organizational culture plays a vital role. Apart from this, in order to make the organization successful, effective leadership is required. And in order to evaluate the performance of the employees and maintaining the ethical standard, periodical performance evaluation plays a vital role. Therefore, all these factors form an important component of the ethical framework. References Gupta, C.B. (2007), Human Resource Management (3rd Edition), New Delhi: Sultan Chand and Sons. Kettner, P. M. (2002). Achieving Excellence in the Management of Human Service Organizations. Boston: Allyn and Bacon. Manning, S. S. (2003). Ethical Leadership in Human Services: A Multi-Dimensional Approach. Boston: Allyn and Bacon. Prasad, L.M (2008), Organizational Behavior (3rd Revised Edition),New Delhi: Sultan Chand and Sons. Village of Sauk Village (2008). Retrieved May 16, 2008, from http://www.saukvillage.org/

Essay --

Internet Protocol version 6 (IPv6) Any information presented about IP version 6 (IPv6) will not be complete without talking about IP version 4 (IPv4), its predecessor. For completeness, a brief introduction of IPv4 will be made. In the networking of computers and devices, the Internet Protocol (IP) plays a very important role. The IP, found at the internet layer of the Department of Defence (DoD) model provides the means for the devices to communicate using logical addresses called IP addresses. The importance of an IP address to communication will be felt in the analogy of a surface mail. How possible would it be to send a letter to someone whose address we do not know? The IP address enables us to know the source of a packet and the destination for proper delivery by the IP protocol. IPv6 motivation The development of IPv6 is motivated by the inadequacies of its predecessor IPv4. IPv4 is an addressing scheme that makes use of 32 bits in groups of 8 bits each to identify a device. Each address represents a number in the decimal range 0 to 255 in each of the four octets that represent it. Due to the 32-bit size of the address, the maximum number of IPv4 addresses that can be used is thus limited to 232, approximately 4.3 billion addresses (4,294,967,296). For an addressing scheme that was just to serve as a test of the concept of networking, the possibility of its exhaustion was a remote one. The reality however of the exhaustion of the available IPv4 addresses due to the astronomical increase in the number of people and devices on the internet that need IPv4 addresses gave rise to the development of IPv6. IPv6 Structure IPv6 is a routable protocol that is responsible for the addressing, routing, and fragmenting of packets by the ... ...ters. Devices that do not support IPv6 may require only a firmware upgrade with the new IPv6 stack if the equipment manufacturer so provides it. Or else, such equipment will need to be totally replaced with a new one that supports IPv6. The softwares in use may support both IPv4 and IPv6. Most of the recent releases of major operating systems have deployed and supported the use of IPv6 in their operating systems. Windows operating system however does not fully support IPv6 despite the quest for its adoption being pushed by Microsoft. The use of the full colon of the IPv6 IP address in the address bar of a browser will make the operating system think it is a reference to a drive. The cumbersome way around this is to use a domain translation where the colons are replaced with dashes and the characters '.ipv6.literal.net' has to be appended to the end of the address. â€Æ'

Parachute

Parachute after shower Hair Cream Introduction Parachute after shower hair cream for men, is a hair styling cream that can be used daily to style your hair. It has aqua moisturizers & since it is made in an oil-in-water emulsion, it is completely non-sticky. Parachute after shower hair cream contains coconut milk proteins which keeps hair nourished. The need for males to look good has never been more important. More and more males in India are realizing the importance of â€Å"great looking hair† & want a product that can be used to â€Å"style hair daily. † The reason why I use Parachute after shower?After shower hair cream was launched in Mumbai 2005. This hair cream was only meant for the younger generation who were looking for a product that would help them to â€Å"look the part† Everyday. The reason I use this product is it easily available in the market and It’s an Indian company this product is less expensive as compare to others. If any other prod uct rather then this would be â€Å"Brylcreem†. BRAND AMBASSADOR To drive the brand the company had signed on Cricketer Yuvraj Singh, as there new Brand Ambassador who brings in a refreshing change. He is a complete fit with the brand because he is young, stylish, dashing, and flamboyant.Competitors Looking at the growth of the product many companies have come in with different products to match with this hair cream. They have even introduced many hair oil products as anti dandruff which can smoothen the hair and style also. This comparison with oil and gel had led into a competition in the market. Brylcreem: – Brylcreem’s purpose is to keep combed hair in place while giving it a shine or gloss. It is an emulsion of water and mineral oil stabilized with beeswax. Other ingredients are fragrance, calcium hydroxide, BHT, dimethyl oxazolidine, magnesium sulfate, and stearic acid.This was the first anti dandruff gel made for men’s. Men’s youth used this gel to style their hair and this gel would give them an entirely different look. Himalaya Herbal anti-dandruff hair cream: – The use of this cream can be used on wet hair. It can be used as massage to the hair also but only a small portion should be used. Use regularly before and after shampooing. Suitable for all hair types. Safe to use on artificially colored or permed hair.

Our hearts fell to the ground Essay Essays

Our hearts fell to the ground Essay Essays Our hearts fell to the ground Essay Essay Our hearts fell to the ground Essay Essay Colin Calloway has done a consummate occupation of choosing and showing an array of addresss. letters. paperss. and drawings that tell obliging narratives about the Plain Indians in the 1800’s. His debut entirely has merely the right degree of information and links basic subjects and events to the paperss presented in the text. In short. a theoretical account of how an debut should be done. Colin Calloway’s purposes were to concentrate on the humanistic survey of the Plain Indians positions on how the West was lost. It provides us with the existent positions of Indian people who lived through those times of manifestation and assimilation. From the Lewis and Clark expedition to the edifice of railwaies. he attempts to explicate the traumatic alterations of the Native Americans during the 19th century. He opens our eyes from what earlier historiographers whose work seems now outdated. preferring to deliver elements of their work. The narrations are divided into 14 chapters. which supply historical papers and secondary essays puting these paperss within their historical context. Each chapter unfolds 1 OUR HEARTS FELL TO THE GROUND to demo the calamity the Plains Indian had to digest from the white colonists and their greed for land and prosperity. From the slaughter of whole folk. the out interruption of the unobserved slayer. and the forced assimilation through the reserve systems were merely a few accounts for why the Indians Numberss dwindled in the 1800s. It was non until the center of the 20th century that the world of their agony showed up in history books. Any Hagiographas prior merely portrayed the Native American as barbarians and rebellious people. about to a love affair flood tide. Unlike the books in the yesteryear. Calloway used tribal imposts as a agency to attest the existent torture the Plains Indians encountered. The Native Americans were regarded as â€Å"people without history† . when in fact the Indians recorded their history by vocals. dances. narratives. fables. and ocular records on American bison robes known as winter counts. Calloway reveals to the reader the Ways the Native American used the winter counts as a mnemotechnic device passed from one coevals to another marked with pictographs that recorded notable events in tribal life that took topographic point each twelvemonth. It was these imposts that enabled 2 OUR HEARTS FELL TO THE GROUND seniors to chronologically go through on their heritage to guarantee the endurance of their folk. Calloway disclosed through addresss of the Native American that they were by and large peaceable and friendly people who wanted peace and non war with the white adult male. Most addresss contained dissension but credence of the white adult male ways. from the breakage of pacts to the impossible slaughter of their American bison. The American Native hoping to keep their clasp on what small land and civilization remained to them tried to accept the ways of their new neighbours. After reading this book I have a new position about the Native American. Unlike earlier. when I heard the word Indian I thought of them as barbarians of the Wild West for the most portion. I now think of them as intelligent. prideful. and humanist people who merely wanted to be left entirely to populate the life they were accustomed to. Bottom line. if it was non for the white colonists coercing their manner of life onto the Native Americans. they would non of reacted as they did. The colonists left them no pick!

Dune essays

Dune essays Frank Herbert's Dune presents the reader with an imaginery world in which the broad sweep of history can be seen from the distance of a massive amount of history. Indeed, one of the things that makes Dune so intriguing is its ability to locate the action of the present within the overarching timeframe of ten thousand plus years of history, such that all of the specific events, while they are of great importance to the narrative, can be seen merely as further developments in the overarching plot of historical events. Dune offers us an immense backdrop of events and institutions to process, all of which have long and various historical roles; there is House Atreides, House Harkonnen, the other various houses, the history of Dune/Arrakis, the history of the Fremen, the Guild, the Emperor, the history of the Kwitzats Haderach, and, of course, the history of the spice, itself. Given all of these things, in combination with the complexity of the timeline and the political turmoil and underlying political machinations, navigating Dune in itself can be challenging. Attempting to derive some overarching theory of historicity and its effects on people out of this imaginary world is a daunting task altogether, however. The answer to much of this line of questioning, however, lies in the pseudo-religious undertones of Dune, specifically in the central figure of Paul Atreides, who, as a sort of messiah-figure, is made to be an obvious allusion to the Christian story of Jesus. Indeed, the inclusion of the imaginary O.C. Bible, within the text of Dune itself further strengthens this connection between Paul Atreides and the Biblical story as presented and extrapolated from the Gospels. Indeed, Paul represents a synthesis (many syntheses, actually) , in which two previously warring aspects are merged. Indeed, he represents the union of several counter- poised forces, including water and deser...

Comparing and Contrasting of Ethical Perspectives Essay

Comparing and Contrasting of Ethical Perspectives - Essay Example On the other hand, business paradigms are highly volatile which depend on externalities for their sustainable performance. The myriad shareholders and stakeholders of the business emerge as key factors whose interests need to be incorporated within the aims and objectives of the firm for its long term sustainability. As such, the need to become accountable for their actions becomes a highly desirable element of their success. Indeed, the ethical considerations become hugely important issues as they influence the decision making processes that have wide ranging implications for the business and the stakeholders at large. The paper would discuss the issue by comparing and contrasting three articles: ‘What is business ethics’ by Peter Drucker; ‘The social responsibility of business is to increase its profit’ by Milton Friedman; and ‘The relevance of responsibility to ethical business decisions’ by Patrick Murphy. The varying views of the scholars r eflect not only the significance of ethics but also its hugely controversial impact on business outcome. Thus, it is vital to highlight the need to evaluate the extent to which the ethics play role in the overall performance of the business. Most importantly, the paper makes an effort to emphasize the changing dynamics of business imperative in the transforming societal values and emerging new socio-cultural and economic order. What is ethics? Drucker believes that in the contemporary times, the word, ‘business ethic’ has replaced social responsibility. He broadly expounds that ethics are moral obligations that are relative to contexts and people. He says that moral laxity can be defined by the individual behavior but its implications are suspect because of the differing perspectives on the right behavior. Moreover, the ‘extenuating’ and ‘aggravating’ circumstances make the moral behavior highly objectionable as they tend to favor the powerful and the rich. It is true that the wide diversity of socio-cultural and religious paradigms reflects the diverse ethical and moral practices within different societies across the globe. Thus, very often, the actions of people are deemed good or bad as per the different ideologies and views of the people coming from different background. Drucker claims that moral obligations and ethical behaviour therefore depends on the moral norms of one’s society’s culture. Most importantly, he says that individual behaviour cannot be applied to business because morality is relative that relies on socio-cultural norms. Milton Friedman, on the other hand, uses the term social responsibility to define business ethics and says that it is totally irrelevant to the main objectives of business, which is to make profit. He strongly asserts that business can only contribute to social causes to the point where its interests are not clashed. He has linked social responsibilities of business wit h that of issues like unemployment, poverty, pollution control etc. and criticizes the reformers who think that businesses need to focus on wider objectives than merely profits. According to him, burdening the business with social responsibilities adversely impacts its major objective and undermines the postulates of free society. Patrick Murphy’s article reviews the business ethics vis-a-vis moral responsibilities of businesses and how they are employed in decision making processes. He uses different articles to show how various types of social responsibilities: legal, corporate, managerial, social, stakeholder and societal are applied within and across businesses to achieve wider objectives of bus

Tariffs and Quotas Essay Example | Topics and Well Written Essays - 3250 words

Tariffs and Quotas - Essay Example There are many basic similarities between the tariff and the quota, particularly in the way they both relate directly to economic relations within and without a nation; there are several basic differences as well, however, which determine which of these strategies should be employed in any particular situation. Figure 1 lists the ways in which tariffs and quotas and the same and different. Originally speaking, tariffs were imposed in early empires and principalities; ancient Germanic, Slavic and Arabic societies imposed tariffs on imported goods to protect their own established, small economies while simultaneously strengthening trading ties and making beneficial political and economic connections with other parts of the world (Heichelheim, 1957, p. 111). It was the foresight of ancient society leaders that has led to the current state of international trade and helped formulate the basis for contemporary economics. Revenue tariffs essentially help to maintain the structure of a local economy despite the influx of foreign goods and produce; some countries have little income and must rely on tariffs to keep their economies stable (Howard, 2001, p.226). Quotas were introduced in cultures such as the Az... the establishment of the Soviet Union as a way to unite the workers and ensure that everyone was doing their part to keep the economy running (Vaillant, 1962, p.190; Ellman and Kontorovich, 1998, p.221). The idea of the tariff is also quite ancient because since the very beginning of human society there has always existed competition between different groups of people. Despite friendly relations, certain products and produce that is available to one group may not be available to the other, and so trade is a natural occurrence between communities, cities, regions and countries. Figure 1 Tariffs and Quotas ' ' ' ' ' ' ' ' ' ' ' * Can pertain to international trade ' ' ' * Responsible for national revenue ' ' ' * Regulate local economy ' SIMILARITIES ' * Regulate international economy ' ' ' * Both can strengthen international trade ties ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' * Tariffs are always used in terms of ' ' ' international trade, whereas; ' DIFFERENCES ' * Quotas may relate directly to internal ' ' production ' ' ' * Tariffs can greatly impact foreign economy ' ' * Quotas create revenue for local sellers ' ' * Tariffs create revenue for the government ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' The Tariff Strictly speaking, a tariff is the tax that is placed on a foreign import upon its entry into another country. There are three basic types of tariff: revenue, protective and prohibitive tariffs. Each of these serves a specific purpose within the economy and is responsible for bringing in money from different market sectors with overseas origins. The imposition of tariffs on various imported goods ensures that the nation that imports

Wealth And Income Inequality In Uk Essay Example | Topics and Well Written Essays - 1500 words

Wealth And Income Inequality In Uk - Essay Example The building of rehabilitation centers and provision of family counseling services in the most affected communities to help change the future of the generations to come. Change is possible if we stand together and fight for it. Enhancement of law protecting the minority, anyone caught employing or abusing a minor will face the wrath of the law. Availability of social grants, like foster care, child support, general relief, disability grant to help those in need, the government should also ensure its availability to the people who need it. The rate of corruption in the sector is not to tolerate at all costs (Yunus 2007). With a responsible government and sound management system, eradicating poverty should not be an alarming issue, income disparities between the rich and the poor will incredibly decrease. More citizens will enter the wealthy bracket, and few or none will be below the poverty line. The society of today and tomorrow should take this subject very seriously because it determines the future of tomorrow. We all need good food, health, education, houses. The list is endless. So we should come together as one and work towards creating a favorable environment for everyone.Society has made it a little difficult for equality to have a chance. The balance and the gap between the rich and the poor continue to grow every day in the UK and around the world. Eradication of poverty and the high poverty levels should be one of the highest priorities of the government for the sake of its citizens.

Stop and Frisk Essay Example for Free

Stop and Frisk Essay New York City’s stop and frisk program is a practice used by the New York Police Department. This practice is mainly used on minorities which include African Americans and Latinos. The New York Police Department policy is highly criticized for racial profiling. Racial profiling is discriminating upon a certain race, ethnic group, or religious group. I personally believe that the stop and frisk policy is a privacy concern and should be abandoned by the state. The vast majority of people falling victim to this practice are law abiding citizens. Most of these people have done nothing wrong and police officers are using pure suspicion therefore violating the privacy act of citizens. I firmly disagree with this particular tactic by law enforcement, because it does not follow correct protocol. An example of this can occur as follows. I went to visit one of my friends at their apartment building. I came across an officer in the building on my way to my friends room. The officer stopped me and and questioned if I were a resident in the building. After I tell the officer no he informs me that he’s going to frisk. I did nothing wrong and still was stopped and frisked. I was completely innocent and going about my business. Additionally, Stop and frisk is a major privacy issue. New York City police officers are choosing to stop people based on race and not reasonable suspicion. They choose to pull over drivers who are mainly African American or Latino. Very little stops lead to an arrest. Most of the time the person is innocent and has nothing illegal on them. I believe that the citizens are losing the trust in police. They are losing all trust and feeling of protection because they fear of being stopped and frisked. I would not like being treated like a criminal if I were innocent too. Some of these people worry about being targeted by police on a daily basis. Jay Z an award winning artists, was pressured to back out of a collaboration with a store called Barney’s after it was accused of racially profiling two black customers. He had something  to say about this policy in a song called â€Å"Devil Is A Lie†. He rapped â€Å"You seen what I did to the stop and frisk Brooklyn on the Barney’s like we own the bitch Give the money to the hood, now we all win†. â€Å"Got that Barney’s floor lookin’ like a VIM†. Jay Z is basically saying he has the high end Barney’s store looking like the low end VIM store. He does not agree with the stop and frisk that occurred in the store and gave all proceeds to his charity. Furthermore , the aspect that I have gathered from this practice is that it lowered the crime and murder rate. I believe people are less willing to walk around with any sort of weapon on their person. The risk of carrying a weapon or illegal substance is too high. On the other hand people that obey the law regularly feel more safe. Which is how it should be. Stop and Frisk has so many repercussions to society. Many individuals who have experienced â€Å"Stop and Frisk† have said it is unethical. Many citizens feel as though they lose the sense of privacy. In today’s society privacy is important because people do not want everyone knowing their business. If people knew each others business then they would be extremely upset , which could cause uneasiness in a persons life and in social media. In particular, instead of stop and frisking NYPD should take a different approach. They should asses the situation with a level headed approach. Instead of racial profiling, they should give all citizens a fair shot. This meaning police officers should use proper judgement to law abiding citizens. Some judgements that police use are wrong and one sided because they think that minorities are always causing trouble. Police officers should use fairer judgement when making decisions on arrests. My uncle who lives in New York has fallen victim to stop and frisk. He says the officers are allowed to patrol the halls of private buildings and proceed with stop and frisk searches. He told me this is called â€Å"Operation Clean Halls†. This should not be allowed. In Summary, I think stop and frisk is ineffective. People are targeted wrongly because of what they look like. Many citizens should not be discriminated upon because of their race. It is an invasion of human rights if police officers stop and frisk. It is important that citizens know their safety measures. Stop and frisk should not be tolerated by american citizens.

Every Tourist Is A Voyeuring Gourmand Tourism Essay

Every Tourist Is A Voyeuring Gourmand Tourism Essay This chapter will continue on from chapter two and aims to discuss in detail the culinary tourist. The researcher will define the term culinary tourist and explain how these types of tourists can be categorised. This chapter will also outline the issues facing sustainable tourism and authenticity in relation to food tourism and the culinary tourist. Furthermore, the researcher will highlight the Travel Activities and Motivation Survey (TAMS) which is considered to be the most comprehensive profiles available of culinary tourists. Finally, the researcher will investigate the culinary tourist in Ireland. Although data is scarce in relation to the Irish culinary tourism industry, a Mintel report which was published in 2009 provides some knowledge into both the international and Irish tourists who holiday in Ireland. Eating is one of our most basic physiological needs even when outside our usual environment (Tikkanen 2007). Yet, information on food tourism and the culinary tourist appears rare. Chapter two outlined the fact that food is a very much overlooked element of tourism literature (Selwood 2003). As a result of this lack of direct research into food tourism, there are few insights into the demographic and psychographic characteristics of food tourists (Wolf 2006), and those insights that do exist are considered by Hall et al (2003) to be largely superficial. Murray (2008) agrees and states that terms such as food tourism or the culinary tourist could be used in ways which are misleading and, as a result, may cause inappropriate decisions to be made by tourism planners and operators. Murray (2008) suggests that once culinary tourism has been identified as a potential avenue to pursue, the natural tendency is to identify the market, and that leads immediately to segmentation. However, some tourists may be culinary enthusiasts rather than culinary tourists, and although interested in food, culinary activities are not the main purpose of travel for these types of tourists (Murray 2008). In spite of the recognition that little is still known about either the food buying-behaviour of tourists or of the role it plays in the overall travel decision, destinations are increasingly using food as a means to differentiate themselves and broaden their market base (Hall et al 2003; McKercher, Okumus, and Okumus 2008). As previously discussed, food is an important tourist attraction and enhances or is central to the visitor experience (Henderson 2009). For many, food becomes highly experiential (i.e. much more than functional) when it is part of a travel experience, it can become sensuous and sensual, symbolic and ritualistic, and can take on new significance and meaning (Hall et al 2003, p.61). Long suggests that the culinary tourist anticipates a change in the foodways experience for the sake of experiencing that change, not merely to satisfy hunger (Long 2004, p.21). Longs definition implies that intentionality is required whereas Wolf (2006, p.2) proposes a more lenient def inition; the true culinary tourist is not a snob, but rather an explorer who also happens to be an impassioned aficionado of food and drink. Therefore, the culinary tourist could be defined as loosely as someone who appreciates local food or someone who spends time in a grocery store in a foreign country. Due to broad definitions such as this, one could acknowledge why research on culinary tourists is rare. The Culinary Tourism in Ontario (2005-2015) Strategy and Action Plan makes a very noble attempt to differentiate between tourists with intentionality and those who are better described as enthusiasts. The Action Plan illustrates culinary tourism markets being broken down by an understanding of what motivates the traveller: Primary Travellers whose main focus and intent is for a culinary tourism experience. Secondary Travellers whose focus on culinary tourism is shared with another tourism motivator such as golf, shopping, visiting family and friends. However, culinary tourism is part of their itinerary. Tertiary Travellers whose itinerary or motivators does not include culinary tourism. Culinary tourism experience is impromptu or ad hoc to their original intent (Culinary Tourism in Ontario (2005-2015) Strategy and Action Plan, p.21). 3.3 Location, Sustainable Tourism and Authenticity Sims (2009) remarks on the growing body of research which is beginning to prove that sensations of taste, touch, sound and smell can play an important role within the holiday experience, adding that holiday food is becoming of particular importance to researchers (Sims 2009, p.321). Crotts and Kivela (2006, p.355) agree and cite that our sensory perceptions play a major psychological and physiological role in our appraisal and appreciation of food, as they do for other experiences at a destination. Dining out is a pleasurable sensory experience, hence, the feel good factor which tourists experience as a result of food consumption at a destination is a pull factor and a marketing and merchandising tool that cannot be underestimated (Crotts and Kivela 2006, p.355). For this reason, one can argue that tourists often place considerable emphasis on how they feel at a destination, and how they experience what the destination offers, by carefully selecting that special restaurant and/or foo d that might fulfil a particular personal desire (Crotts and Kivela 2006). Although many studies identify and address factors that affect destination choice and image, very few empirical studies address the role that food plays in the way tourists experience the destination. Dining habits can also provide an insight into ways of life, helping tourists understand the differences between their own culture and those with which they come into contact with (Hegarty and OMahoney 2001). However, it must be acknowledged that the variety of foods on offer at a destination can have major implications for the economic, cultural and environmental sustainability of that tourism location, with researchers arguing that a focus on locally sourced products can result in benefits for both the hosts and the culinary tourists (Clark and Chabrel 2007; Sims 2009). Sims (2009, p.322) argues that local food and drink products can improve the economic and environmental sustainability of both tourism and the rural host community through encouraging sustainable agricultural practices, supporting local businesses and building a brand that can benefit the region by attracting more visitors and investment. Furthermore, Sims (2009) explains that local food can play an important role in the sustainable tourism experience because it appeals to the visitors desire for authenticity within the holiday experience. At present, there is a trend towards universal standardisation and homogenisation, which is demonstrated by the spread of fast food chains (Henderson 2009; Keel 2010). Concurrently, tourists are becoming more adventurous and are open to new food experiences (Daniele and Scarpato 2003; Henderson 2009). Many culinary tourists are also seeking genuine and authentic which can be found in local foods and eating-places (Henderson 2009). Therefore, one can conclude that tourist destinations could successfully differentiate from other locations through local authentic food. As explained above, authentic food consumption at a destination creates a pull factor for the consumer (Crotts and Kivela 2006, p.355). Furthermore, increasing tourist consumption of local foods can generate a multiplier effect that will benefit the local economy and provide a boost to rural destinations looking to develop a sustainable tourism industry (Sims 2009; Torres, 2002). In addition, concerns about the environmental consequences of transporting food across the globe have led researchers to argue that buying local food products is vital if the tourism industry is to reduce its carbon footprint (Mitchell and Hall 2003; Sims 2009). In Rebecca Sims (2009) article titled Food, place and authenticity, she studied ho w local food has the potential to enhance the visitor experience by connecting consumers to the region and its perceived culture and heritage. She focused on two UK regions for her report, the Lake District and Exmoor. Her results illustrated that over 60% of the tourists interviewed said that they had deliberately chosen to consume foods or drinks that they considered local while on holiday which suggests that, tourists are seeking products that they feel will give them an insight into the nature of a place and its people Sims (2009, p.329). However, this demand for local food could also be viewed as a search for authenticity. Over 50% of the tourists interviewed in this study said that they had bought, or were definitely planning to buy, food and drink as souvenirs of their holiday, with less than 10% saying that they were not interested in doing so (Sims 2009, p.328). The souvenir purchasers varied in their levels of enthusiasm, from reluctant buyers who felt compelled to buy sma ll gifts for family or colleagues, to one enthusiastic couple who, while visiting Exmoor, had spent  £60 on specialist tea and coffee by a renowned local tea merchant in addition to the usual stuff like fudge (Sims 2009, p.328). Tikkanen (2007) concurs with Sims (2009) and relates food tourism to Maslows hierarchy. Tikkanen (2007, p.725) identifies five approaches to food with respect to motivation for a visit. These five approaches are food as a tourist attraction, foodstuffs as a tourist product component, food experience in tourism, the role of food in culture and linkages between tourism and food production. This approach to the theory surrounding the culinary tourist demonstrates that food consumption is regarded as one of the most important factors in the marketing of a destination (Tikkanen 2007). Hence, food and tourism are increasingly combined. Food can draw a person towards or back to a holiday destination, plus more and more food products are now bought as souvenirs, which, if managed correctly could result in benefits for both the hosts and the culinary tourists. 3.4 Travel Activities and Motivation Survey While few demographic and psychographic data exist to draw a comprehensive picture of the typical culinary tourist, one major study conducted in Canada can provide some insight. In April 2001, the Canadian Tourism Commission (CTC) released the Travel Activities and Motivation Survey (TAMS), Wine and Cuisine Profile Report which is considered to be one of the most comprehensive profiles available of culinary tourists. This survey offers a comprehensive assessment of travel behaviour and motivators and provides a rich and authoritative database by which to develop future marketing strategies. According to this report, both young and mature singles along with young and mature couples were most likely to exhibit an interest in holiday activities associated with food and wine (TAMS 2001). Interest in such activities also increased as the level of education and household income increased (TAMS 2001). While this information represented Canadian travellers, the results for US travellers were extremely similar. The report did not break down travellers by specific age groups but rather categorises travellers as young or mature. The report found a high correlation between culinary tourists and exploration (TAMS 2001). This concurs with Wolfs (2006) definition above and suggests that culinary tourists are explorers. Those who exhibit an interest in vacation activities associated with wine and cuisine were considerably more likely to have sought out vacation experiences associated with exploration (e.g., visiting historical sites, natural wonders), personal indulgence (e.g., to experience the good life, visiting a casino, experiencing city life such as night life) and romance and relaxation (e.g., experience intimacy and romance, relax and recuperate) (TAMS 2001, p.19). A more recent TAMS, based again on the Canadian and US markets was published in 2007. The survey revealed that 37% (or 7.7 million) of Canadian travellers and 33% (or 58.6 million) of American travellers wer e wine and cuisine enthusiasts, exhibiting either a moderate or high interest in wine and cuisine-related activities while on trips during the years 2005-2007 (TAMS 2007a; TAMS 2007b). Similar to the 2001 survey mature (35-64 years old) couples and families (those with kids) were more likely to be interested in wine and cuisine-related activities. Young couples (less than 35 years old) and senior couples (over 64 years old), though to a lesser extent, were also actively engaged in activities associated with wine and cuisine (TAMS 2007a). Once again the 2007 report shows a strong association between tourists with an interest in wine and cuisine with increasing levels of education and household income (TAMS 2007a; TAMS 2007b). Also interesting to note is the fact that wine and cuisine enthusiasts were frequent travellers, taking an average of 4.1 trips between 2004 and 2005 versus 3.2 trips for other travellers (TAMS 2007a; TAMS 2007b). Relative to other travellers, wine and culinary tourists had a higher tendency to consult a large number of information sources when they were planning trips. Using the internet (86%), considering their own past experiences (63%) and taking advice from friends and relatives (55%) were the most popular information sources (TAMS 2007a). They were also more likely to read the travel section of daily and weekend newspapers and to surf travel-related websites than other travellers (TAMS 2007a; TAMS 2007b). It must be noted that this report evaluated the demographic behaviour of Canadian and American culinary tourists; therefore, an opportunity exists to investigate whether culinary tourists from other countries share similar demographic and psychographic traits. 3.5 The Culinary Tourist in Ireland As explained above, studies into the demographic and psychographic characteristics of food tourists are in the minority. While the TAMS provide an insight into American and Canadian tourists, a Mintel report which was published in 2009 provides some knowledge into both international and Irish tourists who holiday in Ireland. Among Irish tourists, quality is the most important factor for food. Availability of local produce is also significant, it is however recognised that these factors result is a premium price for food and so are most appealing among the older and more affluent consumers (Mintel 2009). Mintel (2009) reported that younger adults and those from lower socio-economic groups were more price sensitive while holidaying in Ireland, therefore, low cost fast-food appeals to this segment, making them less important for the food tourism market. This study stated that the most likely consumers to visit fine dining and local independent restaurants, and those most likely to show a keen interest in food while holidaying in Ireland are those aged 35 to 64, and those that fall under the upper middle class, middle class, lower middle class (ABC1) age bracket. These age groups are fortunately the fastest growing in Irish society and forecasted to make up the largest segment of the Irish population for the next decade. In terms of broader tourism trends, it is consumers from these age and socio-economic categories that are most likely to visit Ireland from abroad, and are the most likely to stay in Ireland from the Irish population. Irish culinary tourists have become of particular importance during the current economic climate as many Irish consumers are now considering holidaying at home rather than going abroad. Furthermore, this report stated that the internet is the most widely used source by tourists for both bookings and see king information prior to taking a holiday or short break within Ireland. This presents a strong portal for the promotion of the Irish food tourism industry through tourist authority websites such as Failte Ireland and Tourism Ireland. At present, these websites provide little or no information about food in Ireland. However, it should be noted that many older consumers have been slow to adopt to the internet, and given that these consumers form the key groups for food tourism, traditional channels should not be abandoned. Also mentioned in the report was Irelands à ¢Ã¢â‚¬Å¡Ã‚ ¬200 million festival sector, another key channel for the food tourism industry, which has a large portion dedicated to food and drink. Guides such as the Michelin guide, the Michelin Pub Guide, and the Bridgestone Guide are seen as exceptionally influential on consumers choices. Positive online reviews also have an influence as more consumers than ever use the internet. Mintel (2009) acknowledge a the trend that Irish and UK consumers have a growing affinity with food, with broadening tastes and a renewed appreciation for local ingredients and modern takes on traditional dishes, as seen with the growth of farmers markets and artisan food producers. Much of this revival and new interest in food has been driven by the media with channels like Channel 4, the BBC and RTÉ using primetime slots for cooking and food interest programmes. Ratings figures from the Broadcasters Audience Research Board for the first quarter of 2009 show that some of the more popular cooking programmes are among the top five highest viewed shows, particularly Masterchef on BBC and programmes featuring celebrity chefs like Heston Blumenthal and Gordon Ramsay on Channel 4. However, due to the current economic crisis, a growing number of people are eating and entertaining at home, and television has become a highly influential forum for promoting good quality food. Although this may have taken somewhat from the restaurant industry, this is in turn creating potential for cookery schools. With the growing interest in food, and the growing number of people entertaining at home there are positive signals for cooking schools, particularly within the domestic tourism arena. However, the cooking courses at these centres are relatively expensive compared to other holiday activities and in recessionary times, luxuries such as these may be less accessible if pricing strategies are not reviewed. Although this report portrayed a positive perspective for the Irish food tourism market, value for money remains a major factor hindering the development of culinary tourism in Ireland. As discussed in Chapter 2, there are issues regarding the perception that Irish food is expensive, service related issues, Irish food cost issues and the lack of innovation among food producers (Coughlan 2009). The report suggests that the government has dedicated a significant amount of funding toward promoting tourism; however, high taxes are affecting competitiveness. Failte Ireland found that although nearly 98% of tourists would recommend visiting Ireland, 19% of these had some reservations. Of this 19%, 26% stated that their main reservation was the high prices in Ireland (Failte Ireland 2010). In addition to this is the concern that not enough emphasis is being placed on promoting Ireland as a food tourism destination (Mintel 2009). These issues must be addressed if Ireland is to be perceived as a desired destination for the culinary tourist. 3.6 Summary The literature reveals that there are few insights into the demographic and psychographic characteristics of food tourists. Yet, eating is one of our most basic physiological needs even when outside our usual environment. Hence, everyone needs to eat. Therefore, it is difficult to define and describe the culinary tourist. Moreover, some tourists may be culinary enthusiasts rather than culinary tourists, and although interested in food, culinary activities are not the main purpose of travel for these categories of tourists. However, for some tourists, food becomes highly experiential and consumers are increasingly aware of the benefits (economic, environmental and health related) of local produce, and there is an increased desire to sample local dishes, foodstuffs and drink. Although, there is little known about either the food buying-behaviour of tourists or of the role it plays in the overall travel decision, destinations are increasingly using food as a means to differentiate themselves and broaden their market base. From this discussion of the literature, it can be seen that local food has the potential to play a central role within the tourism experience. There is a renewed interest in local food and drinks festivals, as well as an increased interest in local markets as tourists seek out authentic food experiences. These local food and drink products can improve the economic and environmental sustainability of both tourism and the rural host community. This chapter also discussed TAMS which is considered to be one of the most comprehensive profiles available of culinary tourists. This survey offers a comprehensive assessment of travel behaviour and motivators and provides a rich and authoritative database by which to develop future marketing strateg ies. Furthermore, an insight into the both the international and Irish tourists who holiday in Ireland was provided using a a Mintel report which was published in 2009. As suggested in the above section, food tourism is a possible competitive advantage and it can be a core element in the branding of a country or destination by marketers. Domestic and international visitors are becoming more adventurous and open to new experiences overall and with specific reference to food. Many are also looking for the genuine and authentic, which, it is believed, can be found in local foods and eating-places (Reynolds, 1993).