My plans for the Future

The contemporary society is a rather cruel environment. Those, who are confident, experienced and wealthy, feel at home in it, but there are people who need help adjusting to the existing conditions, and those are social workers who provide them help and support. In my opinion, children are the most vulnerable group, the one that needs the most attention and efforts from the social workers. That is why I am going to work in a school setting after obtaining my MSW degree. Children, adolescents and adults are three different groups, and each of these has its specific needs.That is, in my opinion, what triggers most of the conflicts in the school setting. The social worker's goal is to provide an environment at school that would suit the needs of all of these age groups. I also feel it is important that the social worker should provide psychological support to both the students and working personnel, for to help to solve the existing problems, and to inform their clients on the preferab le behavioral strategies for to prevent the emergence of similar conflicts in future.It's well known that the biggest part of problems students have roots in their family lives. A social worker in a school setting is providing individual and family counseling, for to assist in solving the problem. I feel I am capable of evaluating all of the aspects of problematic situation, of explaining my clients where the problem is, and of advising them on changing their behaviors. Thus, in my opinion, I would be able to cope in a school setting.It is also that I'm sure that the disabled students should be given an opportunity to get the normal education. Adapting the ordinary schools to the needs of disabled students, and adapting the students to the needs of the schools' environment is a challenging task. I feel that schoolers are a group that needs most assistance in adapting to the surrounding world. In the same time I know I am able of coping with the tasks this position calls for. I hope I will be able to obtain the degree needed for to reach my goal.

Organisational Behaviour Essay

The concept of the balanced scorecard (BSC) was first introduced by Robert S. Kaplan and David P. Norton (1992) in their now widely cited Harvard Business Review article, â€Å"The Balanced Scorecard—Measures that Drive Performance.† The widespread adoption and use of the BSC is well documented. For example, Kaplan and Norton (2001) reported that by 2001 about 50% of the Fortune 1000 companies in North America and 40% to 45% of companies in Europe were using the BSC. The basic premise of the BSC is that financial results alone cannot capture value-creating activities (Kaplan & Norton, 2001). In other words, financial measures are lagging indicators and, as such, are not effective in identifying the drivers or activities that affect financial results. Kaplan and Norton (1992) suggested that organizations, while using financial measures, should develop a comprehensive set of additional measures to use as leading indicators, or predictors, of financial performance. They su ggested that measures should be developed that address four perspectives: 1. The financial perspective. Measures in this perspective should answer the question, â€Å"How should we appear to our shareholders?† 2. The customer perspective. These measures should answer the question, ABSTRACT. Although the application of the balanced scorecard (BSC) in the business sector is well documented, very little research has been reported regarding the adaptation or application of the BSC in the education sector. In this article, the authors (a) describe how the Baldrige Education Criteria for Performance Excellence has adapted the concept of the BSC to education and (b) discuss significant differences as well as similarities between the BSC for business and the BSC for education. The authors also present examples of the BSCs of three Baldrige Education Award recipients. financial performance (Kaplan & Norton, 1996). Thus, the BSC enables managers to monitor and adjust the implementation of their strategies and to make fundamental changes in them. The Baldrige National Quality Program: An Overview The Baldrige National Quality Program is the vehicle of implementation of The Malcolm Baldrige National Quality Improvement Act of 1987–Public Law 100–107. This law was enacted on the basis of a set of â€Å"Findings,† one of which was that [T]he leadership of the United States in product and process quality has been challenged strongly (and sometimes successfully) by foreign competition, and our Nation’s productivity growth has improved less than our competitors’ over the last two decades. (Baldrige National Quality Program, 2003a, p. 61) â€Å"How should we appear to our customers?† 3. Internal business processes perspective. Measures in this perspective should answer the question, â€Å"What processes must we excel at?† 4. Learning and growth perspective. These measures should answer the question, â€Å"How can we sustain our ability to change and improve?† A critical factor for an effective BSC is the alignment of all the measures in the four perspectives with the company’s vision and strategic objectives. The BSC allows managers to track short-term financial results while simultaneously monitoring their progress in building the capabilities and acquiring the intangible assets that generate growth for future The primary objective of the Baldrige Program is to help American businesses improve their competitiveness in the global market. Businesses can improve their competitiveness by identifying role-model organizations, recognizing them, and disseminating their best practices throughout the United States. The Baldrige Program is widely recognized as a very significant factor in strengthening U.S. competitiveness in the global market. In its 1995 report Building on Baldrige: American Quality for the 21st Century, the Council on Competitiveness made the following statements: â€Å"The Baldrige National Quality Award and its state and local offshoots have been key to the effort to strengthen U.S. competitiveness† and â€Å"The Baldrige Award Program, having galvanized U.S. quality efforts, is now positioned to become the vehicle to stimulate and coordinate efforts to expand quality as a national priority† (Council, p. v). The Council (p. 22) also stated that it â€Å"is a nonprofit, nonpartisan organization of chief executives from business, higher education and organized labor who have joined together to pursue a single overriding goal: to improve the ability of American companies and workers to compete more effectively in world markets, while building a rising standard of living at home.† In 1995, The Council was chaired by Paul Allaire, CEO, Xerox, with Thomas E. Everhart, President, California Institute of Technology, and Jack Sheinkman, President, Amalgamated Clothing and Textile Workers Union, AFL-CIO, CLC, as vice-chairmen. Recipients of the Baldrige Award are obligated to present their â€Å"best practices† at one national and two regional conferences. In addition to these obligatory presentations, there is a great demand for additional presentations. Through 1998, past Baldrige Award recipients made approximately 30,000 presentations. The centerpiece of the Baldrige Program is the Criteria for Performance Excellence. These criteria define a stateof-the-art management model that integrates the following seven areas into a comprehensive system: leadership; strategic planning; customer and market focus; measurement, analysis, and knowledge management; human resource focus; process management; and business results. In Figure 1, we show the framework of the criteria in a systems perspective. The criteria maintain currency through annual revisions and improvements that incorporate emerging issues and best practices (Baldrige National Quality Program, 2003a). The criteria place heavy emphasis on the development of a comprehensive measurement system that is aligned with the company’s strategic objectives. The measurement system yields results in the following areas (Baldrige National Quality Program, 2003a): 1. Customer-focused results 2. Product and service results 3. Financial and market results 4. Human resource results 5. Organizational effectiveness results, including key internal operations performance measures 6. Governance and social responsibility results Clearly, this set of results is consistent with the basic concept of the BSC. The financial and market results are the only lagging indicator and cover the BSC’s financial perspective. The customerfocused results obviously cover the BSC’s customer perspective. The product and service results together with the organizational effectiveness results cover the BSC’s internal business perspective. The human resource results cover the BSC’s learning and growth perspective. The governance and social responsibility results were added in 2003 and represent a new perspective in view of the recent, well known collapses that giant corporations experienced owing to unethical practices. The Baldrige Education Criteria for Performance Excellence In 1995, the Baldrige National Quality Program began the process of converting the business criteria for use in the education sector. This process culminated in the development of the Education Criteria for Performance Excellence and with Congressional approval of the Malcolm Baldrige National Quality Award for Education in 1999. In Figure 2, we show the framework of the education criteria in a systems perspective. Clearly, this framework is very similar to that of the business criteria shown in Figure 1. In 2001, three educational institutions became the first recipients of the Baldrige Award. The BSC in the Education Criteria for Performance Excellence Although the concept of the BSC has been widely adopted and used in the business sector, the education sector apparently has not embraced the BSC concept widely, as indicated by the dearth of published research on this topic. A thorough review of the literature yielded few significant publications. For example, Cullen, Joyce, Hassall, and Broadbent (2003) proposed that a balanced scorecard be used in educational institutions for reinforcement of the importance of managing rather than just monitoring performance. Sutherland (2000) reported that the Rossier School of Education at the University of Southern California adopted the balanced scorecard approach to assess its academic program and planning process. Also, Chang and Chow (1999) reported that responses in a survey of 69 accounting department heads were generally supportive of the balanced scorecard’s applicability and benefits to accounting programs. The importance of measurement permeates the Baldrige Criteria for Performance Excellence. The focus on measurement in the criteria first appears in the set of â€Å"Core Values and Concepts.† These factors comprise the philosophical foundations of performance excellence and are as follows (Baldrige National Quality Program, 2003b): 1. Visionary leadership 2. Learning-centered education 3. Organizational and personal learning In the â€Å"focus on the future† core value, the criteria state that â€Å"a major longer-term investment associated with your organization’s improvement is the investment in creating and sustaining a mission-oriented assessment system focused on learning† (Baldrige National Quality Program, 2003b, p. 3). The criteria recommend that organizations use both (a) formative assessment to measure learning early in the learning process to allow for timely intervention, if needed, and (b) summative assessment to measure progress against key relevant external standards and norms regarding the knowledge and skills that students have (Baldrige National Quality Program, 2003b). In the â€Å"management by fact† core value, the criteria make the following statement: â€Å"A major consideration in per-formance improvement and change management involves the selection and use of performance measures and indicators. The measures or indicators you select should best repres ent the factors that lead to improved student, operational, and financial performance. A comprehensive set of measures or indicators tied to student, stakeholder, and/or organizational performance requirements represents a clear basis for aligning all processes with your organization’s goals† (Baldrige National Quality Program, 2003b, p. 4). The congruence of the portion in italics with the basic premise and the perspectives of the BSC is clear. In the â€Å"focus on results and creating value† core value, the criteria state that â€Å"the use of a balanced composite of leading and lagging performance measures offers an effective means to communicate short and longer term priorities, monitor actual performance, and provide a clear basis for improving results† (Baldrige National Quality Program, 2003b, p. 4). The criteria make the following statement in the â€Å"systems perspective† core value: â€Å"Alignment means using key linkages among requirements given in the Baldrige Categories to ensure consistency of plans, processes, measur es, and actions† (Baldrige National Quality Program, 2003b, p. 5). The 11 core values and concepts are embodied in the following seven categories: 1. Leadership 2. Strategic planning 3. Student, stakeholder, and market focus 4. Measurement, analysis, and knowledge management 5. Faculty and staff focus 6. Process management 7. Organizational performance results In Figure 2, we show the framework connecting and integrating these seven categories into a comprehensive system. In describing Figure 2, the criteria state, in part, that â€Å"Measurement, Analysis, and Knowledge Management (Category 4) are critical to the effective management of your organization and to a fact-based system for improving performance.

An Analysis Of Global Alliances

An Analysis Of Global Alliances As a matter of survival, airlines within the current environment are constantly reviewing and altering their strategies. An important component of any airlines’ strategy to remain viable and maintain competitive advantage in today’s setting is to pool resources and share risk, known as an alliance. A broad definition of an alliance that occurs in the aviation industry is the â€Å"collaboration between two or more firms that retain their autonomy during the course of their relationship† (Kleymann & Seristà ¶, 2004). To that end, there are certain variations of airline alliance in vogue today, in particular the Global Airline Alliance. Starting with a synopsis and identification of these alliance groups, the discussion will move to a selection and analysis of benefits and shortcomings that can be associated with global alliances from a business and consumer perspective. From here, an appreciation will be gained of the major airline alliances and typical rational e of alliance strategies. Currently, the most popular forms of coalition in the airline business are the non-equity marketing alliances known as Airline Alliance Groups (Kleymann & Seristà ¶, 2004) or Global Multicarrier Alliances (Cools & Roos, 2005). At the present time, the main global multicarrier alliance networks are Star Alliance, One World, and Skyteam (UBM, 2010). These alliances are predominantly a massive global network of multilateral codesharing and joint resource Air Service Agreements (ASA’s) between carriers. This allows a central point of contact for the passenger to â€Å"ensure a convenient, smooth and efficient worldwide travel experience† (Star Alliance, 1997). Although individual airlines are aligned under the umbrella of a single corporate entity, distinct airline brand identities and cultures are retained. These alliances have set out to revolutionise seamless air travel for the international passenger from hub to hub and beyond. Additionally, the synergies created were only possible due to astute governance of previously implausible collaboration. To that end, airline conglomerates now understand â€Å"The best way to generate real business growth and expansion is by forging the appropriate strategic partnerships† (Borovich & Yeheskel, 2001). From an airline business perspective, membership in a global alliance has one distinct, instantaneous and strategic advantage. Almost overnight, all member airlines’ geographic route structures will have expanded without costly capital investment in infrastructure and assets. This allows airlines to service routes that were previously deemed non-profitable or inaccessible, albeit on other alliance members’ aircraft. This â€Å"complementary alliance† (Oum & Park, 1997, as cited in Chen & Ross, 2000, p. 328) has the flow on effect of generating untapped markets within the domestic environment and yielding higher load factors for all alliance members aircra ft operations. Henceforth, this produces larger revenues which in turn diminishes overhead costs and maintains more efficient airlines by lowering unit cost base (Doganis 2001, p. 76). While this contributes to diversification and larger profit margins for collaborating airlines, the traveller can be confident airfare cost will remain relatively reasonable assuming competition remains viable on any given route. This is a beneficial outcome for all involved, both airline businesses and the consumer. A comparable example where alliances between two airlines operating on the same route is however, considered anti-competitive (Chen & Ross, 2000, p 328). Here the competing airlines could strike a codeshare accord, typically after a tenuously long and protracted battle attempting to gain market share. This is routinely known as a â€Å"parallel alliance† (Oum & Park 1996, p. 190), however this is unfortunately likely to result in cartel type price fixing. This form of alliance gene rally benefits the airlines as it narrows competition and has a propensity to create a higher demand for a particular service, hence higher airfares (Chen & Ross, 2000, p 328). Conversely, the pre-alliance scenario utilising â€Å"capacity dumping† (NZ Parliament, 2006), where supply exceeds demand, only profits the consumer with ridiculously low and unsustainable airfares. This invariably serves to strengthen the dominant market leader’s position by financially eliminating the competition in the long term. These types of alliance are inherent of predatory behaviour with very little consumer benefit and require antitrust immunity (Bilotkach, 2005, p. 168). An example of this type of arrangement within the global alliance networks does exist, although on the exceedingly competitive North Atlantic route between Lufthansa and United Airlines (Kleymann & Seristà ¶, 2004, p. 23).

Racial profiling--Overcoming the perception of racial profiling Annotated Bibliography

Racial profiling--Overcoming the perception of racial profiling - Annotated Bibliography Example polls cited -Transitions directly into data collection approaches -transitions into lawsuits and new data collection methods -ends with the public opinion dismissed and data collection being promoted Strong Response Notes A good introduction given the title The polls showed that the public perception is largely negative Why the fast transition, is this a solid report? Another transition with no explanation or tie in to the papers stated purpose Seems to end to abruptly may need additional sources Annotated bibliography Anonymous,. "Special report II: Racial profiling-overcoming the perception of racial profiling." Law&Order 49.4 (2001): 94-101. Web. 11 Mar 2011. https://login.ezproxy.fiu.edu/login?url=http://search.proquest.com/docview/197229732?accountid=10901 This report was specifically designed to raise the visibility of the problem of racial profiling, it was published in 2001. The report was designated for academics and professionals in the criminal justice arena. It was not me ant to present a negative picture of police officers, but rather to raise awareness and show that race is disproportionately used in routine stops from traffic to pedestrian related stop and frisk’s. One poll cited in the report found that 75% of Americans believe â€Å"racial profiling† is a problem.

Leadership and Motivation Assignment Example | Topics and Well Written Essays - 500 words

Leadership and Motivation - Assignment Example ese steps include identifying the important priorities, considering the ability and commitment of the available staff and application of the best situational leadership (Learn to be a leader, n.d.). For instance, a manager can determine the staffs level of maturity and competence and after that, adjust their leadership to support the least mature staff while offering the mature staff more room to operate with minimum support. A manager has to understand perfectly the key role of the human resources department (HR). A HR department ensures that an organization reaps benefits from its investment in its staff. Hence, performance can be hampered when an experienced executive assistant discovers that he/she earns the same amount of money as a newly hired janitor. To effectively correct the discrepancies in the payment of the employees, a newly appointed manager can initiate an employee performance appraisal (PA). The PA will enable the organization to make informed choices, such as the contribution of the executive assistant and the janitor to the organization. Once their contribution is analyzed and identified, the management can come up with an effective remuneration plan that matches the input and contribution of the individual employee (Daft, 2013). Specifically, the new manager can also employ rewarding and resourcing as specific HR strategies to address the situation. Through a reward policy, the organization would ensure that its best employees are rewarded for the great job that they are doing. This means that, even if the basic salary for the executive assistant and the janitor are equal, the executive assistant will receive a reward on top of their salary based on the successful application of their work. The company’s decision to offer semiannual bonuses is a good motivation strategy for its employees (Daft, 2013). If employed correctly, such a motivational tool can help in the retaining and motivation of the staff during the tough economic times. The

Appraisal Systems Essay Example | Topics and Well Written Essays - 1500 words

Appraisal Systems - Essay Example Performance appraisal of employees resorted to by organizations has many objectives. Mohrman, Resnick-West and Lawler (1989) identify increase in motivation to perform effectively and to increase the self esteem of the employees as essential objectives of performance appraisal methods. They usually enable the organization to maintain a reliable record of the performance of each employee in order to determine the wage levels, incentives, salary increase, transfers and promotions. The performance appraisal methods also bring out the needs for training of employees at various levels in the organization. By studying his/her performance appraisal report the employee is able to improve upon his performance by rectifying the mistakes he/she might have committed earlier. There are various methods usually employed by progressive organizations to make appraisals of employee performance. These can be divided into three different groups; (i) individual evaluation methods, (ii) multiple person evaluation methods, and (iii) other methods. The individual evaluation methods are based on an assessment of the performance of the individual employees. ... The report is not data-based but merely represents the impressions of the superior about the subordinate. Since the report is mostly subjective the employee may not be sure of his strengths and weaknesses and is also not guided for rectifying his mistakes. Essay evaluation is a non-quantitative technique in which the rater is asked to prepare an essay based on the job knowledge and potential of the employee and the employee's understandings of the policies and programmers of the company. The attitude and perceptions of the employees are also taken into account while preparing the essay. This method has serious limitation of being a subjective one and sometimes the rater may be found to be poor in expressing his views correctly. Under critical incident technique the effective and ineffective behavior on the job of the employee is observed by the manager who prepares a list of incidents representing the poor or outstanding behavior of each employee. The manager periodically records the incidents and at the end of the rating period these incidents are summarized to evaluate the employee performance. This method is more suitable to assess the job of the supervisors rather than that of the employees at low levels. In the check list method a list of objective or descriptive statements about the employee behavior is included and the rater makes his observations on the employee performance by checking the particular trait of the behavior which he assessed the employee to possess and other traits are left blank. A variation of the method is to assign weights to different traits and summarize the assessment of the rater. One serious limitation of this method is that the rating is normally biased by the

Love dying ritual article Essay Example | Topics and Well Written Essays - 500 words

Love dying ritual article - Essay Example From among the figurative languages, the following were noteworthy: â€Å"they are, willy-nilly, in a hookup culture† (Raspberry par. 2) to mean that young adolescent students just go with the tide or proceed without any plan in a culture that is apparently pegged as virtually experimenting with relationships; â€Å"scratching my head† (Raspberry par. 9) to possibly mean confused, disbelieving or disapproving; â€Å"could have batted my eyes† (Raspberry par. 10) to mean to show either surprise or concern; among others. The use of figurative language was therefore effective in enticing emotional appeal from the readers. â€Å"sex was the Super Bowl of relationships† (Raspberry par. 11) and â€Å"it’s (referring to sex) just a pickup game† (Raspberry par. 11). Evidently, the author did not want to make literal translations of comparing sex to either the Super Bowl or a pickup game; but by thinking of some creative facets to compare it with, the readers’ imagination are thereby supposedly stirred and expanded. As such, through the use of metaphors, Raspberry made comparative arguments more exciting. Finally, the author uses a hyperbole or an statement that could be grossly exaggerated: â€Å"dint of ironclad personal values† (Raspberry par. 12) when asserting that some youngsters still preserve traditional beliefs. In conjunction with the appropriate tone, which was not too serious or too superfluous, the author was able to deliver the intended message with an intermittent injection of humor and wit. Likewise, the appropriate use of emotionally charged language would eventually make readers empathize with those students the author mentioned as going along the flow to supposedly get along (Raspberry 13). Overall, Raspberry used an interplay of rhetorical devises, ranging from the application of figurative language,

Gas Laws Lab Report Example | Topics and Well Written Essays - 500 words

Gas Laws - Lab Report Example Trough was filled with adequate water and its temperature elevated by three inches and meant to be uniform in all parts before inserting a 250 ml having a single-hole stopper. The inserted flask was put in the water bath in such a case the level of the water reached to its neck and clamped at that position. After about 10 minutes its temperature was taken and recorded as (Ti). Room’s ambient pressure was also taken using barometer, which also the same with that in flask and recorded as (Pi). To determine Tf, the flask was inverted in a water bath for about 10 minutes whereby Vi then Vf were calculated and tabulated as necessitated. Then Pf was obtained using this relation, Pf = Pressure in the laboratory (Pi) – Water vapour pressure Tf. Then the remaining equation meant to obtain final Vf was obtained using the relationship Vf = Vi {Pi / Pf}{Tf / Ti }. A 125 ml flask was covered with an aluminium foil at the top before a pin hole made to allow easy escape of volatile vapour put in the flask. The flask while inserted in the water bath it was heated to the temperature of T. Then the flask was taken out to cool before its contents measured and recorded as m. The volume V of the flask was also measured by filling it with

Casual Argument essay based on an article by charles Murray

Casual Argument based on an article by charles Murray - Essay Example would like us to believe that the following data he claims to have collated over time proves that the decline of marriage has a direct effect on the economic status of the middle class (Murray, Charles "Coming Apart: The State of White America, 1960–2010"): In 1960, extremely high proportions of whites in both Belmont and Fishtown were married—94% in Belmont and 84% in Fishtown. In the 1970s, those percentages declined about equally in both places. Then came the great divergence. In Belmont, marriage stabilized during the mid-1980s, standing at 83% in 2010. In Fishtown, however, marriage continued to slide; as of 2010, a minority (just 48%) were married. The gap in marriage between Belmont and Fishtown grew to 35 percentage points, from just 10. Basing his explanation on those statistics, he argued that the lack of marriage resulted in a lower economic growth for the middle class. After all, the double income family no longer existed in his opinion. Murray basically wanted his readers to equate marriage and economics as a partnership that grows the social class. Regretfully, his claims lacked any solid basis as his essay failed to present supporting data and information to back up his claim. Aside from a changing moral outlook within the middle class society, there truly does not seem to be any solid proof that his claim pertaining to the decline of the middle class economy in relation to the decline in marriage has a direct relation. In a modern society, women are expected to be financially independent. Thus, they are no longer beholden to men for their financial survival. Working class women have increased their participation in the modern work place and as such have managed to prove that they are quite able to take care of themselves, without a man. Although there are some who are in agreement with Murray about the decline of marriage existing in the lower income levels of our society, that does not mean that there has been a change in the moral

Main Problems Facing Pride Industries Essay Example | Topics and Well Written Essays - 1500 words

Main Problems Facing Pride Industries - Essay Example Pride Industries currently boasts of two departments of which one is the IFS, which is, undertakes activities such as clean room, commercial custodial and facilities maintenance, offering services in the military base operations and transportation. In addition, IFS provides specialized services to both private and public customers such as food services, maintenance of grounds, and provision of shipboard and commissary operations. The other division of the Pride Industries is the Manufacturing and Logistics Services (MLS) division. There is service provision such as offering production contracts to original manufactures of electronics, contract packaging, fulfilment services and supply chain solutions. Print services, mail and e-store to Fortune 10+ companies, as well as logistics services are also crucial for the company. HP as its service supplier of the year recognized the business in 2010. Pride Industries has its foundation with the core mission of creating employment opportunities for people with disabilities. There is an implication that, the company can have classification as a social enterprise whose main purpose is to fulfil a specified social need as well as make profits to support its operations. Pride Industries is facing various problems with respect to its operations as well as the company’s core social mission. Since its initiation, the core social mission of the pride companies was to provide employment to the disabled individuals in the society. However, the company is facing problems in integrating the long-term operations strategies into its core social responsibility. The major problem that arises is the adoption of more efficient and modern production line, which has an expectation to cost the company approximately $2.6 million. There is quite a high investment given the fact that most of the returns of the company have the direction towards the fulfilment of its core social mission or responsibility. Majority of the senior workers in the business including it director of finance operations and the vice president of the company’s sales operations are not optimistic about the current project by the company.  

Ebola Study Essay Example for Free

Ebola Study Essay DALLAS — The Texas nurse who contracted Ebola while caring for the first person to die of the virus in the U.S. has been identified as 26-year-old Nina Pham. Health officials have not released the nurse’s name, but Yahoo News identified Pham through public records and a state nursing database. Then on Monday, Pham’s family confirmed her identity to local Dallas ABC News affiliate WFAA. Pham, a critical care nurse at Texas Health Presbyterian Dallas, is one of at least 50 people who cared for Thomas Eric Duncan before he passed away last Wednesday. Pham has been in isolation since late Friday. The CDC confirmed her Ebola diagnosis on Sunday. It is the first time the deadly virus has ever been transmitted in the United States. The Dallas resident is a 2010 graduate of Texas Christian University and has been a nurse since June 2010, according to state records. CDC director Dr. Thomas Frieden said Pham is in stable condition at Texas Health Presbyterian. An unidentified person Pham had close contact with last week is also in isolation at the hospital, but Frieden said that individual has not become ill. Investigators have not determined how Pham specifically contracted the disease from Duncan, who died on his 10th day of intensive care at Texas Health Presbyterian. If this one individual was infected and we dont know how — within the isolation unit — then it is possible that other individuals could have been infected as well, Frieden said during a press conference. We consider them to be at risk and we are doing an in-depth review and investigation. A day earlier, Frieden characterized the transmission from Duncan to Pham as a possible breach in safety protocols. On Monday he apologized for those remarks. Some interpreted that as finding fault with the hospital or the health care worker, and Im sorry if that was the impression given, that was certainly not my intention, Frieden said. What we need to do, is all take responsibility for improving the safety of those on the front lines. I feel awful that a health care worker became infected in the care of an Ebola patient. She was there trying to help the first patient survive. Tom Ha, a longtime friend of Phams family, told the Dallas Morning News that it is in the nurses genes to go out of her way to assist others. I expect, with the big heart that she has, she went beyond what she was supposed to do to help anyone in need, Ha told the newspaper

Private military contractors Essay Example for Free

Private military contractors Essay Introduction   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Private military contractors, also known as private security contractors provide a number of different services for the UN military in Iraq.   Various services include the preparation of meals, navigating army supply vehicles, military training and security for US officials.   Some private military contractors also provide interrogation and translating services for the US military. Contractors providing this service in particualr have been suspected of a number of human rights abuses at the Abu Ghraid Prison.   Other activities by private military contractors have raised issues about humanitarian conerns and the abuse of womren’s rights.    There are currently at least 100 private military contractors in Iraq.[1]   This discussion looks at the unique role of private military companies in Iraq and examines their impact on the rights of women. Private Military Companies in Iraq   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The US military and the State Department spends billions of dollars on private security contractors in Iraq.[2] These contractors according to the Washington Post are: â€Å"Out of public view, have been engaged in a parallel surge, boosting manpower, adding expensive armor and stepping up evasive action as attacks increase.†[3]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The primary goal is to â€Å"offset chronic troop shortage† and the number of invidual contractors are between 20,000 and 30,000.[4]   David Isenberg in a report by the British American Security Information Council published on September 4, 2004 maintains that it is impossible to accurately account for the number of private military companies currently in Iraq.   This is because only PMC’s whose contracts exceed $50 million are required â€Å"to be reported to Congress.†[5]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Isenberg complains that the legal status of private military companies is especially problematic since there is no real provision in International law to account for their role and definition.[6] While many view the private military personnel as mercenaries, they do not fit the definition of mercenry within the meaning of the Geneva Convention.[7]   Article 47 describes a mercenary as an idividual who takes part in military combat and is not a national and: is motivated to take part in the hostilities essentially by the desire for private gain and, in fact, is promised, by or on behalf of a Party to the conflict, material compensation substantially in excess of that promised or paid to combatants of similar ranks and functions in the armed forces of that Party.[8]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   James Conachy however, refers to these private military personnel as â€Å"modern-day mercenaries.†[9]   Conachy aligns their physical presence with their abstract presence.   While they are by and large not subjected to transparency and legal accountability in the traditional sense they operate out of uniform and from â€Å"unmarked vehicles†.[10]   They go about their business in this manner while â€Å"manning roadblocks, or stalking outstide building, with machine guns.†[11] As a result, the private militaray presence in Iraq has â€Å"become an ubiquitous and offensive symbol of the US occupation.†[12]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Conachy maintains that the need for private military presence in Iraq is obviated by the bredth of US military deployment overseas following the September 11 terrorist attacks.   Without the use of private military companies the US would be compelled to send more troops to Iraq from an already depleted armed force or would have to seriously consider â€Å"reviving the military draft.†[13] It is obvious from this assessment of the single purpose of the private military that distinguishes them from the Article 47 definition of mercenary.   Mercenaries are not aligned to a paritcular party and obviously the private military contractors are aligned to the US and are used to facilitate the US military’s shortfall.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The following description of private military duties takes them well outside of Article 47’s definition of mercenary: â€Å"Far more than in any other conflict in United States history, the Pentagon is relying on private security companies to perform crucial jobs once entrusted to the military.†[14] It is clear that private military companies are not in actual combat.   Mercernaries, according to the Geneva Convetions are actively fighting . Human Rights Concern and Women   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In an article published in the Guardian, Luke Harding explains that the full extent of abuse toward women by all sectors of the military in Iraq will not be fully known.   This is primarily because Islamic women rarely discuss violations of a sexual nature.   Rape, Harding maintains is a symbol of shame in the muslim world   and â€Å"victims can be killed to salvage family honour.†[15] The most shocking incidents of abusive treatment of women originate from the Abu Ghraib jail which was primarily manned by private military personnel.[16] Accroding to Patrap Chatterjee the private military’s role at the Abu Ghraib jail was one of interrogation which brought them into more frequent contact with the prisoners than other jail personnel.[17]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The International Committee of the Red Cross reported that in October 2003 there were approximately thirty female prisoners in the Abu Ghraib jail.[18]   According to prison personnel, that number was reduced to five by May of 2004.[19]   The Internation League for Peace and Freedom had documented some eye witness accounts of abuse at the Abu Ghraid jail.   One such account was given to Iman Khamas who heads the International Occupation Watch Center, a private organization that collects anti-human rights information.   The account came from a former prisoner who told Khamas of a rape incident at the jail.   Khamas reports that the prisoner recalls that: â€Å"†¦ the prisoner said her cellmate had been rendered unconscious for 48 hours. ‘She claimed she had been raped 17 times in one day by Iraqi police in the presence of American soldiers.’[20]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another report originated from Mohammed Daham al-Mohammed who heads an Iraqi group, the Union of Detainees and Prisoners.   According to a-Mohammed he was informed of a â€Å"mother of four† who had been arrested in December of 2003 and killed herself after being raped by US guards who forced her husband to watch while incarcerated at the Abu Ghraib jail.[21]    According to the woman’s sister the rape victim committed suicide.[22] The victim had told her sister of incidents of physical abuse outside of the rape.   In one account she recalled a American male pulling her by the hair and forcing her to look at her husband while the American took off her clothing.   After this incident the rape took place.   Once released, the woman was afraid to face her husband since he had witnessed the rape and asked her sister to help her commit suicide.[23]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A former male prisoner reported incidents where women were constantly removed from their cells to private rooms.   The prisoner explains: They had to pass in front of our tent and cried out, Find a way to kill us.[24] Human Rights groups explain that rape for a Muslim woman shames the entire family which is why these women would rather die having suffered a rape.[25] Khamas recalls an incident in which she visited a woman at the Abu Ghraid jail and a female prisoner told her about a rape, but whispered in her ear despite the fact that no one else was present.[26]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Khamas, Mohommed and Hoda Nuaimi, a professor in politics at Baghdad University report that: â€Å"†¦three young rural women from the Sunni Muslim region of Al-Anbar, west of Baghdad, had been killed by their families after coming out of Abu Ghraib pregnant.Nuaimi said that in the case of another such woman, who was four months pregnant, her brother had been reluctant to kill his sister because he considered her a victim.†[27]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Luke Harding reports that the first information about abuse of female victims at the Abu Ghraib jail, a US facility first came to light by a note smuggled out of the prison by a female prisoner.[28]   In the note the woman claimed that women were being raped by US personnel and many of them had become pregnant.   The note also begged the Iraqis to â€Å"bomb the jail to spare the women further shame.†[29]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Swadi, a female lawyer among seven representing the female detainees indicated that the abuse was not limited to the Abu Ghraib jail and was happening all over Iraq.[30] The shame associated with rape and the consequence for family disgrace were evident in the following account from a female prisoner at al-Kharkh, a US military base: She was the only woman who would talk about her case. She was crying. She told us she had been raped†¦Several American soldiers had raped her. She had tried to fight them off and they had hurt her arm. She showed us the stitches. She told us, We have daughters and husbands. For Gods sake dont tell anyone about this.’†[31]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Luke Harding also reports that an investigation conducted by the US Military which was headed by Major General Antonio Taguba confirmed the contents of the note smuggled out of the Abu Ghraib facility.   Moreover, digital photographs, according to Tajuba’s findings also depitcted US personnel engaging in sexual contact â€Å"with and Iraqi woman.†[32] Tajuba’s investigation also found videotapes of nude female prisoners.[33]   There are additional photographs of Iraqi women being forced at gun point to â€Å"bare their breasts.†[34] While these photographs have been relased to Congress they have not been released to the public.[35]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In May of 2004: â€Å"an Iraqi woman in her 70s had been harnessed and ridden like a donkey at Abu Ghraib and another coalition detention centre after being arrested last July.†[36] UK Labor Member of Parliament Ann Clwyd investigated the incident and confirmed that it was in fact true.   The Iraqi elderly woman had been held without charge for at least three weeks during which time â€Å"she was told that she was a donkey.†[37]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Luke Harding explains the devastating consequences for female rape victims which only accentuates the abuse involved.   According to Harding: â€Å"Honour killings are not unusual in Islamic society, where rape is often equated with shame and where the stigma of being raped by an American soldier would, according to one Islamic cleric, be unbearable. The prospects for rape victims in Iraq are grave; it is hardly surprising that no women have so far come forward to talk about their experiences in US-run jails where abuse was rife until early January.†[38]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   At the time of writing, Harding describes another incident of physical and mental abuse agianst female detainees in Iraq in which the private military personnel are activiely involved.   Five women, according to Harding were being held in â€Å"solitary confinement† in cells measuring just 2.5 meters in length and 1.5 meters in width at Abu Ghraib.[39] Captain Dave Quantock who was then in charge of the prisoners at Abu Ghraib told journalists that all female prisoners at Abu Ghraib are kept â€Å"in solitary confinement for 23 hours a day.†[40]   The only entertainment the women are allowed is access to the Koran.[41]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mystery surrounds the grounds upon which the five females in solitary confinement are held.   The general term used is that they are held as â€Å"security detainees.†[42] Swabi maintains that these women are being held â€Å"for who they were married to and their potential intelligence value.†[43] Be that as it may, the degree of abusse cannot be justified.   Under both US and International laws the cruel and inhuman treatement of prisoners at anytime is unlawful.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   International humanitarian laws contained in the Geneva Conventions 1949 of which the United States ratified since 1955 requires that during times of war and peace all prisoners are to be treated humanly.[44] More over the Geneva Convention IV specifically prohibits rape and indecent assault on women.   Article 27 provides as follows: â€Å"Women shall be especially protected against any attack on their honour, in particular against rape, enforced prostitutiOn, or any form of indecent assault.†[45]   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Judicth Gail Gardam and Hillary Charlesworth argue that women have always been at risk of violence in armed conflict.   Although the emphasis has always been on sexual violence there have been other forms of violence against women.   Gardam and Charlesworth note that the 1995 Beijing Platform for Action called for governments worldwide to map out plans for combatting: â€Å"the effects of armed or other kind of conflict on women, including those living under foreign occupation.†[46] The Iraqi conflict and occupation and the violence against women is therefore nothing new.   What is perhaps more surprising is the fact that it could happen in light of international laws and attention to violence against women in the past. Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   An irony arises out of these reports.   The US invasion has been called â€Å"operation Iraqi freedom† which presupposes a vastly humanitarian effort.   Yet in the course of fighting for Iraqi freedom, those sent to fight for the cause have added to the problem.   Roger Normand alleges that the US personnel in Iraq are: â€Å"†¦violating almost every law intended to protect civilians living under foreign military occupation.[47] While many of   these crimes are being committed by private military companies,   the world at large and the Iraqi populace draw no distinction between the US soldiers and the security companies employed by them to help the cause. The private military and security personnel are agents of the US government and as such the US government is vicariosuly liable for the misconduct of the private miliatary contractors.   As long as they are permitted to continue working with and for the military and as long as they continue to violate international law particularly article 27 of the fourth Geneva Convention, the US must take responsibility for the ills committed by them.   They cannot take the benefit without the burden.    Bibliography Center for Economic and Social Rights.(n.d.) â€Å"New Report Documents Extensive U.S. War Crimes In Iraq†. Available online at: http://www.ccmep.org/2004_articles/iraq/061104_CESR.htm Retrieved December 11 2007 Chatterjee, Pratap. (May 12, 2004) â€Å"Private Contractors and Torture at Abu Ghraib, Iraq.† Democracy Now. Available online at: http://www.democracynow.org/2004/5/12/private_contractors_and_torture_at_abu Retrieved December 11, 2007 Conachy, Jamers. (May 3, 2004) â€Å"Private Military Companies in Iraq: Profiting from Colonialism.†International committee of the Fourth Amendment. Available online at: http://www.wsws.org/articles/2004/may2004/pmcs-m03.shtml Retrienved December 11, 2007 Fainaru, Steve. (June 16, 2007) â€Å"Iraq Contractors Face Growing Parallel War: As Security Work Increase, So do Casualties.† Washington Post Gardam, Judith, Gail and Charlesworth, Hillary. (Feb. 2000) â€Å"Protection of Women in Armed Conflict†. Human Rights Quarterly Vol. 22 No. 1 pp 148-166 Geneva Convention Harding, Luke. (May 12, 2004)† Focus Shifts to Jail Abuse of Women.† The Guardian. Harding, Luke. (May 20, 2004) â€Å"Rape in Iraq: The other prisoners.† The Guardian. Isenberg, David. (Sept. 4, 2004) â€Å"A Fistful of Contractors: A Case For a Pragmatic Assessment of Private Military Companies in Iraq.† British American Security Information Council, Research Report. Kabbara, Rouba. (May, 29, 2004) â€Å"Human Rights Groups: Iraqi Women Raoed at Abu Ghraib Jail.† Peace Women Available online at: http://www.peacewomen.org/news/Iraq/May04/Women%20in%20Prison.html   Retrieved Deember 10 2007

The Usefulness Of Financial Statements To Stakeholders

The Usefulness Of Financial Statements To Stakeholders Introduction: Finance for managers is very important subject for businesses. All stakeholders must have to know about it. Because it helps their businesses to run properly and make profit. Finance for managers helps people to know about the purposes and requirements for keeping financial records, what are the techniques for recording financial information, what are the legal and organisational requirements of financial recording, the usefulness of financial statements to stakeholders, what is the difference between management and financial accounting, the budgetary control process and so on. It also helps people how working capital can be effectively managed, how calculate and interpret variances from budget, how to evaluate business project, how business organizations can effectively manage working capital etc. Businesses are mainly depend on finance, managers and budget etc. So if people want to start business they have to know about finance for managers. It helps them to learn some most important things about business. Thats are: what are the legal responsibilities, how to keep financial record, how to control finance, how to control budget, what are the costing and pricing, what are the financial statements, project appraisal methods, usefulness of financial stakeholders etc. Evaluate the purpose and requirements for keeping financial records: In business there are many purposes and requirements for keeping financial records among of those this three are mainly important. Thats are: Legal requirements: It means when people start businesses they need to follow business rules, laws and regulations to run their businesses. Almost every business has some form of legal ruling. Particular forms, licences and other documentations is field with state and local government offices in order to begin. And these documentations may be tax forms, shareholders and payments etc. Without this documentation you may given up from opening. Tax requirements: In every business people must have to pay tax and this tax depends on business structure its called tax requirement. This tax also sometimes depends on business profit, business types, and business quality and so on. Internal control requirements: Internal controls are policies, procedures and mechanisms used to decline business risk. In order to check employees and member from committing a dishonest act the control must be via and wide. It helps business to run properly and to achieve business goals and also help to make good relationship between all business staffs. Analyses the techniques for recording financial information. Analyses the legal and organisational requirements of financial recording: Financial recording is a process and procedure that is used by an organisation to control finance and accountability. This process and procedure include recording, verification and timely reporting of transactions that affect revenues, expenditures, assets, and liabilities. To develop business and making profit accountants have to keep financial records or information. There are some techniques for recording financial information that are given below: Double entry book keeping: It is an account technique which records each transaction as a credit and a debit. Day books and ledgers: A book with an account of sales and purchases made each day is called day books. For example: sales day books, sale return day books etc. On the other hand ledger is an accounting book of final entry where transactions are listed in different accounts. For instance: sales ledger, purchase ledger and general ledger etc. The trail balance: It is totalling of debit balance and credit balance to make sure that total debits equal total credits. From the trail balance figure end of the year an organization can make balance sheet of the business to show the financial position at a particular moment in time. Manual and computerised systems: Manual systems means those transactions are enter manually in business. It is a risky system for business because there are many chances to make mistakes. On the other hand those transactions are enter by computer is called computerised system. It is a very safety system and never makes mistakes. Nowadays most business systems are computerised systems. Because it can also keep more records than manual system. In business there are some requirements for financial reporting and these financial reporting requirements are for sole traders, partnerships, limited companies and public limited companies etc. Financial reports are the documents and records that how much money your business is making or not or how much money your business have to pay or how much money your business already paid etc. Basically it is the documents of money transaction of all purposes that where your business invest money. There are different types of financial reports or statements. These financial statements can be cash flow statement its a summary of the actual incomings and outgoings of cash in a firm over an accounting period (month, quarter, year), it can be also profit and loss account it shows your business that how much money is your profit or loss. And the final statement is called balanced sheet. It focuses on what asset the entity owns, how it paid for them, how much profit or loss etc. This statement is p repared at the end of the year. The purpose of financial reporting is to deliver this information to the lenders and shareowners (the stakeholders) of your business. Because in business we have mainly two types of stakeholders thats: internal and external. Internal means those stakeholders are dwell inside the company for examples: managers, employees, board members etc. On the other hand those stakeholders are not directly a part of a company is called external stakeholders for examples: shareholders, customers, suppliers etc. Financial reporting must be part of the essential contract between you and them. Your lenders and investors have the right to know if their money is being spent wisely and returning a profit. Besides these the usefulness of financial statements are that: by doing this stakeholders can know that how much is their profit and loss, how do assets stack up against liabilities, where did the business get its capital, and how is it making good use of the money, what s the  cash  flow  from the profit or loss for the period, did the business reinvest all its profit, does the business have enough capital for future growth and so on. Evaluates the usefulness of financial statements to stakeholders: In business there are two types of stakeholders thats: internal stakeholders and external stakeholders. Internal stakeholders mean those stakeholders are dwell inside the company for examples: managers, employees, board members etc. On the other hand those stakeholders are not directly a part of a company is called external stakeholders for examples: shareholders, customers, suppliers etc. All shareholders want to see the use of their investment and thus asses the management through the financial statements. Because financial statements are very useful for businesses. The usefulness of financial statements to stakeholders is given below thats are: how much is the profit and loss in their business how much money the invest how do assets stack up against liabilities where did the business get its capital how is it making good use of the money What is the  cash  flow  from the profit or loss for the period did the business reinvest all its profit how much is their costs how much money they paid Does the business have enough capital for future growth etc. Explains the difference between management and financial accounting: Financial accounting is concerned with financial transaction and statements that have already taken place. It is a gathering of information about business transactions. For example: profit and loss. These processes are controlled by finance manager. On the other hand management accounting is concerned with providing management of an organisation with recommendations based on accounting information, in order to help in making day to day decisions and in longer term planning. These processes are controlled by management manager. Financial accounting and management accounting provide information into two different user groups. Financial accounting primarily provides information for external users of accounting data, such as investors and creditors. On the other hand, management accounting provides information for internal users of accounting data. Internal users include employees, managers, and executives of the company. Financial accounting is reporting on historical information. The i nformation is reported regularly. It is often broken down into monthly, quarterly, and annual reporting periods. On the contrary, management accounting information is reported continually. Internal users need to evaluate past, present, and potential future information in order to make decisions. Therefore, these users continuously need information in order to make the appropriate decisions. These two accounts are very important for a business. Without these two businesses cannot run properly or cannot make profit. So always try to keep proper account of these two accounting sector. 5 Explain the budgetary control process: To make effective decisions and coordinate the decisions and actions of the various departments according to the capital is called budget. Because every business have a limited budget so it is necessary to control budget. There are many types of budget in businesses such as: advertising budget, purchasing budget, sales budget, cash budget, development budget etc. There are some process to control budget thats are: Good communication and good coordination between departments and authorities can control budget. Besides this well planning helps managers to decide the most effective ways for controlling budget. On the other hand cash flow forecasts are also helpful to control budget. It shows if a firm needs to borrow, how much, when and how it will repay the loan. However evaluation can control budget. Because it means a manager is to compare the budget with actual performance by each person sector. In here control action is also related. Without budgetary plan running a company is difficult. Budget is also important for management. Because managements are also depends on budget and every departments have its own budget. Among them zero based budgeting can control budget because it is a method of budgeting in which all expenses must be justified for each new period. Its starts from a zero based and every function within an organisation is analyzed for its needs and costs. Budget is then built aro und what is needed for the upcoming period, regardless of whether the budget is higher or lower than the previous one. Another important process is incremental budgeting. It forecast fixed overhead costs, computed by adding or subtracting a predetermined percentage from the historical costs. There are also some advantages and disadvantages of the budgetary control system. Thats are: It enables the management of a business concern to conduct its business activities in the efficient manner. It provides a yardstick for measuring and evaluating the performance of individuals and their departments. It reveals the deviations to management, from the budgeted figures after making a comparison with actual figure. Effective utilization of various resources like men, material, machinery and money is made possible, as the production is planned after taking them into account. It helps in the review of current trends and framing of future policies. It creates suitable conditions for the implementation of standard costing system in a business organization. It inculcates the feeling of cost consciousness among workers. Budgets may or may not be true, as they are based on estimates. The assumptions about future events may or may not actually happen. Rigidity: Budgets are considered as rigid document. Too much emphasis on budgets may affect day-to-day operations and ignores the dynamic state of organizational functioning. False Sense of Security: Mere budgeting cannot lead to profitability. Budgets cannot be executed automatically. It may create a false sense of security that everything has been taken care of in the budgets. Lack of coordination: Staff cooperation is usually not available during Budgetary Control exercise. Time and Cost: The introduction and implementation of the system may be expensive. Evaluates the use of different costing methods used for pricing purposes: In business there are different types of costs. For pricing purposes industries need to classify there costs. For example: direct costs, indirect costs, fixed costs etc. Each of these costs has separate unit. For pricing and costing a business must calculate unit cost to make sure how much are their costs. Then they have to deal with over heads thats are: raw materials, utility, rents etc. After that they have to make sure about pricing but it is depends on the firms average costs and on the customers opinion of a product value. For pricing purposes some important costs have to be calculated, such as: cost plus, marginal cost, price taker etc. In here they have to identify that which contractor is paid for the costs incurred and is paid an agreed upon percentage of such costs as contractors profit is called cost plus. Besides this a firm have to calculate marginal costs, its allocates only variable costs i.e. direct materials, direct labour and other direct expenses and variable over heads to the production. It does not take into account the fixed cost of production. This type of costing emphasizes the distinction between fixed and variable costs. However most investors are price takers as their actions in selling and buying stocks isnt enough to change the price. Also note that a company can be regarded as a price taker if the price sets and quantity of the goods it produces doesnt have any influence on the actual market price, so forcing the company to go with the market price. Any individual consumer is also considered to be a price taker; this is because the purchase made doesnt affect the price a company sets for its products. There is also an important costing method that is break even it means neither a profit nor loss has been gained, this can be seen after balancing the costs. Conclusion: We can learn a lot of about Business by reading finance for managers. Business is everywhere in the world, it help us to know about the purposes and requirements for keeping financial records, what are the techniques for recording financial information, what are the legal and organisational requirements of financial recording, the usefulness of financial statements to stakeholders, what is the difference between management and financial accounting, the budgetary control process and so on. It also helps people how working capital can be effectively managed, how calculate and interpret variances from budget, how to evaluate business project, how business organizations can effectively manage working capital etc. Its also help u to know what are the legal responsibilities, how to keep financial record, how to control finance, how to control budget, what are the costing and pricing, what are the financial statements, project appraisal methods, usefulness of financial stakeholders etc. From our point of view the most important aspects are finance, budget, stakeholders etc. Failure and success of a business fully depends on theses aspects. There also varies minor aspects to consider also as well, these are also vital to grow your business and gain profits. To grow your business you have look into ways on increasing the amount of sales, both to existing customers and new customers, improving your products and services by researching and testing changes with your customers. Furthermore, developing new products and services, and selling them to new or existing markets, also taking on staff or training your current staff includes working with apprentices and mentors. Lastly you can look for additional sources of funding, such as binging in new investors. To know about businesses very well people have to know about finance for managers because all these things are related here. So it is necessary to learn finance for mangers because it helps quite a lot for businesses.

Teen Crime :: essays research papers

How safe are teens wherever they go? Despite many people's attempts, teen violence is something that hasn't completely come to an end. Recently, 59% of students in grades six through twelve knew where to get a gun if they wanted one, according to the Harvard School of Public Health. The U.S. Surgeon General shows that each year, students spend $5.5 billion on alcohol, perhaps the cause of many violent crimes committed by them. Northeastern University's College of Criminal Justice reports that from 1985 to 1993, murders committed by people between the ages of 14-17 increased 165%. Certain adult crimes on the other hand, have decreased. There are many organizations out there that help prevent teen violence, some which include the National Alliance For Safe Schools, Mothers Against Teen Violence, The National Coalition Against Domestic Violence, and more. Is there anything else though, that we can do to prevent teen violence from escalating to an even higher level? The numbers are getting bigger and bigger. Since 1985, murder arrests of teens have jumped up 92%. In the year 2000, 2,369,400 youth arrests were made. Many which included violence towards others. In 2005, out of the 36,000,000+ inhabitants we have here in California, 2,503 were charged for murder, 9,392 for forcible rape, 114,661 for aggravated assault, and 692,467 for theft. Although crime here in California isn?t as high as it was around the ?90s, it is slowly increasing through the years. Statistics show that something needs to be done. Increasing crime varies on crime type. For instance, between 2000-2004, Larceny has increased. Also, from 1999-2005 vehicle theft and burglary have increased dramatically. On the other hand, forcible rape in recent years is slowly decreasing. This goes to show that crime is unpredictable. It can look as if it is being prevented for a while, and suddenly increase, touching lives everywhere in a negative way. By 1991, crime rate was 313% the 1960 crime rate. Chances of being a victim of crime in 1960 were 1.89%, where in 1996, the chances of being a victim raised to 5.079%. Overall, crime is increasing. It can be local, or even across the nation, but we know that it is there and is on the rise. Approximately 5% of the U.S. population are victims of crime each year. That?s around 13 million people and is unacceptable. But out of all these crimes committed, which ones are of adults and which ones are of teens? Teen Crime :: essays research papers How safe are teens wherever they go? Despite many people's attempts, teen violence is something that hasn't completely come to an end. Recently, 59% of students in grades six through twelve knew where to get a gun if they wanted one, according to the Harvard School of Public Health. The U.S. Surgeon General shows that each year, students spend $5.5 billion on alcohol, perhaps the cause of many violent crimes committed by them. Northeastern University's College of Criminal Justice reports that from 1985 to 1993, murders committed by people between the ages of 14-17 increased 165%. Certain adult crimes on the other hand, have decreased. There are many organizations out there that help prevent teen violence, some which include the National Alliance For Safe Schools, Mothers Against Teen Violence, The National Coalition Against Domestic Violence, and more. Is there anything else though, that we can do to prevent teen violence from escalating to an even higher level? The numbers are getting bigger and bigger. Since 1985, murder arrests of teens have jumped up 92%. In the year 2000, 2,369,400 youth arrests were made. Many which included violence towards others. In 2005, out of the 36,000,000+ inhabitants we have here in California, 2,503 were charged for murder, 9,392 for forcible rape, 114,661 for aggravated assault, and 692,467 for theft. Although crime here in California isn?t as high as it was around the ?90s, it is slowly increasing through the years. Statistics show that something needs to be done. Increasing crime varies on crime type. For instance, between 2000-2004, Larceny has increased. Also, from 1999-2005 vehicle theft and burglary have increased dramatically. On the other hand, forcible rape in recent years is slowly decreasing. This goes to show that crime is unpredictable. It can look as if it is being prevented for a while, and suddenly increase, touching lives everywhere in a negative way. By 1991, crime rate was 313% the 1960 crime rate. Chances of being a victim of crime in 1960 were 1.89%, where in 1996, the chances of being a victim raised to 5.079%. Overall, crime is increasing. It can be local, or even across the nation, but we know that it is there and is on the rise. Approximately 5% of the U.S. population are victims of crime each year. That?s around 13 million people and is unacceptable. But out of all these crimes committed, which ones are of adults and which ones are of teens?

The Importance of the Warrior Class Exposed in Funeral Oration of Peric

There are two important matters that the "Funeral Oration of Pericles" proves, these two matters are, the great respect that Athenians have for their warrior class and how the Athenians were exceedingly proud of their city and its customs. The following paper discusses the way of life of Athenians and how the Funeral Oration of Pericles influenced it. It is a well-known fact that the Athenians had a great deal of respect for the warrior class and believed them to be among the top members of their society. The warriors were seen as the top portion of their classes. They are classified as hero's and/ or idols. The Athenians were also extremely proud of their city and its traditions. To the people of Athens their country was at the top and there was no other country that could be superior. The purpose of the funeral oration was not only to respect the departed but also to reward the citizen's national pride and their passion to defend their country. The oration was a eulogy that focuses on the prominence of Athens and her ancestors. A member of the family gave the eulogy, generally it was a son if possible. It was required by the law for the dissertation to have some necessary components. The speech had to be in regard to the lives of both the deceased and the ancestors of the deceased. At the end of the eulogy that Pericles gave he spoke in reference to the soldiers and the ancestors of Athens. Although it seemed that he was not sure if he had an impact on the people and he was unsure as to if he had been able to get through to the citizens of Athens. He states, "My task is now finished. I have performed it to the best of my ability, and in words, at least, the requirements of the law are now satisfied." (Thucydides, 109) ... ... die for their country and it's people. Athenians set a goal for themselves, they wanted to love and shield their state in all ways possible and they wanted to choose the most honourable way to die, that being during battle. The reason this way of death is seen to be so honourable is because it showed that the soldiers fully loved their country and it meant that they had completed their goal. "And where the rewards for merit are greatest, there are found the best citizens." (Thucydides, 109) In conclusion, it can be said that the Funeral Operation proved how important and significant the warrior class was in Athens and how the people of Athens had a great respect for their city and it's customs. Works Cited Thucydides, The Peloponnesian War. Web 6 April 2015 http://www.perseus.tufts.edu/hopper/text?doc=Perseus%3Atext%3A1999.01.0200%3Abook%3D2&force=y

Death Of A Salesman :: essays research papers

“Maybe I did not live as I ought to have done, … but how could that be, when I did everything properly?';   Ã‚  Ã‚  Ã‚  Ã‚  I can hear it now, Willy Loman uttering those words as he flips through the pages of his life. In the play, Death of a Salesman, by Arthur Miller, we witness the deterioration and death of a very well intentioned man. The quote above from Leo Tolstoy’s Ivan Ilych, could not possibly better echo the situation developed in Arthur Miller’s play. The play becomes Willy Loman’s life trial in which he and his family undergo an intense review of their lives. Willy through his confessions searches to find out what went wrong in his life. However, he dies without ever grasping the truth of it all.   Ã‚  Ã‚  Ã‚  Ã‚  Willy Loman is a traveling salesman in his sixties. As we first find him, he is in the beginning of an emotional crisis. His past, recurring to him in realistic flashbacks, is interfering with the present. Each episode draws forth another problem that Willy has to face in his present situation. The problem for Willy was the question that he was asking himself. It is a question that many older individuals ask themselves, “Did I succeed in life, was it all worth it?'; Poor Willy is beginning to realize that he has lived his entire life for the wrong reasons.   Ã‚  Ã‚  Ã‚  Ã‚  Willy raised his two sons in all the wrong ways. He encouraged cheating and mocked hard work and true success. Everything in his life was a false standard. Willy’s view of an individual’s success was how well that individual was, “liked.'; He instilled in his children all the wrong values and encouraged all the wrong things. This poor moral installment is typified in this conversation between Willy and his son Biff.   Ã‚  Ã‚  Ã‚  Ã‚  BIFF: I flunked math dad……. Would you talk to him? He’d like you Pop. You know the way you could talk.   Ã‚  Ã‚  Ã‚  Ã‚  WIILY: You’re on. We’ll drive right back   Ã‚  Ã‚  Ã‚  Ã‚  BIFF: Oh, Dad, good work! I’m sure he’ll change it for you!. See, the reason he hates me, Pop-one day he was late for class so I got up at the blackboard and imitated him. I crossed my eyes and talked with a lithp.   Ã‚  Ã‚  Ã‚  Ã‚  WILLY: laughing: You did? The kids like it? I really found this conversation to show the exact problem that Willy had. He had instilled the worst values in his children and then never sought to correct them.

Compare the 1st and 2nd Great Awakening Essay

There are many factors that triggered the religious revivals known as the Great Awakenings. These awakenings encouraged citizens to partake in religious ceremonies and activities. Some agreed and joined the bandwagon, some refused. The awakenings had aspects that resulted in great long term benefits in government, education, and society. During the 1730s it was apparent that most colonies had established their own religions. Some strict churches preached that we are all sinful and that only a faithful few would be saved. The increase in production and manufacturing of goods increased colonial wealth, but led most colonists astray from their religion and influenced their temptation to live less godly lives. That is when the Great Awakening began. The Great Awakening was a Protestant religious revival movement that taught â€Å"rebirth† and that God was forgiving. Churches became amplified, preaching the need to become a new and better person of faith, which was said to be the ultimate religious experience. Preachers said that followers should accept that they are sinners and ask for salvation. Many religious men contributed to the Great Awakening. Two of the religious men were George Whitefield and Jonathan Edwards. Whitefield was a young Anglican preacher, everywhere he went he brought an ample amount of people and converted them. Whitefield claimed that God was lenient and forgiving, rather than telling people they were all going to hell because they were sinners. Edwards was the beginning of the revival, he emphasized the power of an extant and intimate religious experience. Like Whitefield, Edwards attracted large crowds with his powerful sermons. The Awakening was divided into two major groups called the â€Å"Old Lights† and the â€Å"New Lights.† The â€Å"New Lights† were one of the religious groups that grew as a result of the Great Awakening, they were Baptist. The â€Å"Old Lights† challenged authority and hierarchy and were a make-up of Congregationalists and Anglicans. With these new groups came religious diversity, but helped colonists become more aware of life beyond their town or church. In the 1790s, during a great migration west, the Second Great Awakening began. This revival saw converts in the thousands. It sparked numerous reform and social movements, as Christians began working to perfect society and bring fair treatment for all. One of the major influential religious leaders was Charles Finney. Finney was known as â€Å"The Father of Modern Revivalism,† he made significant innovations in preaching and religious meetings. Finney tended to be very outspoken and a hardcore criticizer of other Christian teachings. Another influential religious leader was James McGready. McGready became significant in sparking the Second Great Awakening. He hosted loose organized church meetings called frontier camps, which were meetings where preachers delivered informal sermons to large congregations. There was a major site where the largest Protestant revival movements happened, it was called Cane Ridge. At the Cane Ridge Revival a Presbyterian preacher named Barton Stone led the conferences. Stone wasn’t always the only speaker, at any given time 3 or 4 preachers would be delivering sermons. Also men weren’t the only ones that could participate in the Second Great Awakening revival. Due to women’s’ complete exclusion from politics, women jumped at the chance to participate in Christian work. Women became exceedingly important in the spreading of the religious teachings. Some other effects of the Second Great Awakening would include Crusaders fighting for women’s rights, abolition of slavery, temperance, education reform, etc. Although these two religious revivals seemed virtually the same, there are many key differences between the two Great Awakenings. One major difference would be the fact that the Second Great Awakening influenced social reform. Crusaders, who were just citizens, fought for the rights of not only women, but rights for blacks too in the Second Great Awakening. The first Great Awakening influenced more of a personal reform for ones’ self. Allowing colonists to see that there was light beyond their darkness. One similarity the two shared would be the emphasis of morality and religious teachings. Another difference would be that George Whitefield, a significant leader from the very first Great Awakening, tried to prevent slaves from attending religious teachings, while the Crusaders, a group of rebels fighting for social reform for women and slaves, wanted to include slaves and women in not only the religious ceremonies, but introduce them more in society also. One more similarity they shared was the influence of new Protestant based divisions including: Mormons, Seventh-Day Adventists, Presbyterianism, Methodism, and more. Both of the Great Awakenings were influential in many different ways, but the Second Great Awakening provided more diversity within society. The Second Great Awakening made people question government and society and inspired groups like the Crusaders to fight for peoples’ rights. The Crusaders fought deeply for the rights of enslaved black men and women and white women. They also fought for temperance and education reform. Alcohol became a major problem in the 1800s. People were getting drunk and wreaking havoc in the streets and causing disruption. That’s when the Temperance Movement began, the goal of this movement was to teach the evils of drinking, and ultimately get rid of drinking or limit it, but that all depended on the government and if the citizens would choose not to drink. In conclusion the historical legacy of these two movements paved the way for open-minded thinking and multiple reforms that shaped the way the nation is now. From the blacks being able to mingle with the whites, to the women of our nation being able to vote and drive. The Great Awakening left different footprints on all of the colonial religions and divisions. Its legacy was an urgent concern with individual salvation and faith, defining religious beliefs for oneself rather than accepting them from government authorities, selecting a minister for his charisma and preaching style rather than for his wealth and social status, and accepting those who shared a similar style and concerns no matter what the religion. Women became more influential in many congregations which believed that, if females were converted, they would lead their children and husbands to salvation. Responsibility for multiple congregations became more common among the smaller congregations that resulted from the divisions in churches. Both the Old and New persuasions formed intercolonial and interdenominational networks that helped to break down brutality and confinement, and prepared Americans for accepting the religious diversity that was on the horizon.

Financial Leverage, Eps and Profit Margin Essay

Profits might be compared with sales, assets, or stockholders’ equity. Why might all three bases be used? Will trends in these ratios always move in the same direction? All the three bases are used to find the return earned with respective to sales as well as investment made. When the profit is compared with sales, it is called as the net profit margin. When the profit is compared with assets, it is called as return earned on total investment and when profit is compared with stockholders’ equity, it is called as return on equity. All these are profitability ratios and help to analyze the profitability at a particular period with respect to various bases. The trend in these ratios may not always move in the same direction. For example, return on assets may increase from one period to another, but not necessarily the return on equity. A cause for this may be due to change in capital structure and mix of debt and equity. Would you expect the profit margin in a quality jewelry store to differ from that of a grocery store? Comment. Yes. The profit margin in a quality jewelry store may differ from that of a grocery store. A jewelry store’s profit margin would be much higher than of a grocery store. A grocery store will have a lower profit margin with respect to sales and earns its profits by selling more volume. But in the case of a jewelry store, the profit margin earned on each unit would be higher. Give a simple definition of earnings per share. Earnings per share can be defined as the earnings available to equity shareholders after the payment of preferred dividends, if any, with respect to one share. It is calculated as net income available to equity shareholders divided by the number of outstanding equity shares. Define financial leverage. What is its effect on earnings? When is the use of financial leverage advantageous and disadvantageous? The extent to which a firm uses fixed income securities can be termed as a financial leverage. The fixed income securities include bonds and debentures. The effect on earnings includes reduction of profits due to payment of fixed interest on these securities. The use of financial leverage is advantageous especially when the leverage is at the optimum level. At this level, the existence of leverage maximizes the earnings per share of the equity holders. This is because all the excess profits after the payment of interest go to the equity holders. The use of financial leverage is disadvantageous when it exceeds the optimal level. When the leverage is too high, it increases the risk of the company as well as the cost of capital. This also reduces the long term solvency of the business.

Costing Methods Essay

Polk Company is in the business of selling custom fishing lures. Recently they decided to introduce a new product. Before they introduce the product they would like to know if variable or absorption costing is the best method for the company. Variable and Absorption Costing Method Absorption costing is when all manufacturing costs are absorbed by the product and shows a higher net income (Kieso, Kimmel, & Weygandt, 2011). Based on the 80,500 lures Polk Company sold in 2012, absorption costing is the preferred method to use because they have a higher net income compared to the variable method. Benefits The benefit of absorption costing for Polk Company is they will show a higher net income of the products in inventory that are not sold immediately. On the contrary, if Polk Company uses variable costing they see any profit or loss almost immediately because all expenses are paid during the current accounting period, even if all the products are not sold. Competition and Bidding Absorption costing is the better costing method for Polk Company to use against a competitor who has submitted a lower bid. As stated previously, absorption costing does not require Polk Company to show any expenses on the products they are offering in the bid because they do not have to show expenses until after the products are sold. Conclusion In conclusion, Polk Company should introduce the new fishing lures by using the absorption costing method, and for submitting product bids. References Kieso, D., Kimmel, P., & Weygandt, J. (2011). Accounting: Tools for Business Decision Making, 4e (4th ed.). Retrieved from The University of Phoenix eBook Collection database.

The Adventure – creative writing

It was an adventure I'll never forget and it changed me forever. It was the summer between my junior and senior year. I had made an outrageous decision to relinquish my employment and pursue my sailing dreams. I had sailed on a catamaran, a sailboat whose frame is set on two parallel hulls, for nearly five years but only recently had begun to compete at regattas. This was to be my last summer as an innocent child and I looked forward to all the great adventures to come. CatFight II was to be the largest and the farthest catamaran race I was to attend that summer. I planned all summer and spent hours getting the boat and trailer in perfect condition. My friend, Joel, was to accompany me to the regatta. It was held in Muskegon, Michigan, and it would take over eight hours to drive there. We would leave Thursday night and drive through the night. I was very excited because all the sailors had said that CatFight would be, if nothing else, a great learning experience. Thursday I spent all day getting gear packed and preparing for the eight-hour drive. We left a little later than planned, around eleven, but at least we were on the road. We planned to drive in shift although I feared Joel's driving ability, especially with a twenty-foot boat attached to the car, so I did my best to stay alert. Cleveland was our first detour. We seemed to have gotten off the freeway a little earlier than expected and took a scenic tour of southeast Cleveland. The view was a bit frightening, though there were many businesses, but most were gun-stores and liquor stores. Eventually we wandered back to I-90 and then off to the toll road for a quick journey to Toledo. The drive between Toledo and Cleveland was boring but I was too excited to feel fatigued. We passed through Toledo at about two o'clock A. M. Once in Michigan the drive seemed to go quickly. It was only a few short hours to Detroit, then a seemingly extremely long drive across Michigan to Muskegon, located on mid-eastern Lake Michigan. After driving through Detroit I drew weary and Joel soon took over. Joel hadn't slept during the drive to Detroit, which worried me, but I soon was asleep in the passenger seat. When I awoke we were in Muskegon and the sun was rising. We passed mansion after mansion and soon were at the gates of the sailing club. Sailors were already eating breakfast and preparing their boats. I can distinctly remember the fragrance of the lake it was like nothing I've ever smelled. It was a pure delightful aroma, which was quickly replaced by the musty smell of Joel and I. We had spent an entire night in a car and were not smelling too appeasing. Once in the parking lot we began the normal procedure setting up to race. The sailors were very friendly and helpful. The time seemed to pass so quickly it seemed like minutes and the racing for the day was already over. After the races of the first day we were exhausted. Neither of us had gotten over an hour of sleep in 36 hours. We pulled the boat to shore, took down the sails and dove into bed. It was fairly early in the day only about three P. M. the cookout and party were just beginning but we were too tired to even notice. It wasn't until the next morning we awoke. We grabbed a quick breakfast and immediately were back on the lake. After the races we hung around for the party afterward. Sailors were telling stories of horrendous seas and other unbelievable tales. There was a wide range of people there from all over the world sailors came from as far as Australia and brought with them delightful tales from â€Å"down under†. The third and last day of the regatta was the quickest. Everyone was anxious to return home. The races were fast as always and afterward people sat around and exchanged stories and tips. All ninety boats were disassembled and put onto trailers where people from all over the nation would be returning home. It was a peaceful feeling to know that we sailed against the best in the nation and even beat a few of the best in the nation. Before we left I captured a few last pictures and then we began the last leg of the trip. The journey home was not as exciting because the anticipation was gone. We knew that once we returned we would once again start another school year. It was more disappointing than anything else. As we entered Ohio the scenery distinctively changed and once near Ashtabula it seemed we had entered the wilderness. Back to the old routine, it was frightening. The regatta was fun and we learned a lot from the elder sailors but most importantly that life is about the experiences and stories. Returning home was disappointing but I guess we have to return home because without home to return to then our journey is endless.

Project Jesus 1 Assignment Example | Topics and Well Written Essays - 500 words

Project Jesus 1 - Assignment Example In both numbers and John, there are some similarities. Just as Moses lifted up the snake for those bitten to get healed, so Christ must be lifted that anyone who believe may get the eternal life The following traits are predicted about Messiah: Messiah would be like Moses, he would be the Lord God himself, he must shine from Galilee, must be from King David’s line of descendants, would be the son of God, would be born in Bethlehem and must suffer for mankind’s sake. The Holy Spirit role was to be the soul of the church and Christ’s body. He is with Christ, the head of the church, for each church member to unite them, and in the entire church in a perfect harmony. King is the most prominent feature since Messiah was born in the lineage of King David. The priest does not feature most since it was believed one could not be a king and a priest at the same time. Prophesy appears in few places where Christ’s acknowledges being a prophet. In the first coming, it is foretold that the Messiah will not be accepted, and the kings of the earth will plot against Him and those whom He anoints. Whereas in the second coming, it is foretold that the messiah will come back after the rapture and the restoration of Israel to judge both the good and evil. In addition, during his second coming people there will be only one religion and those who will refuse to worship him will get punished (Cox Jr.). 10. Using the evidence above, explain how Jesus could have known that He â€Å"must suffer many things and be rejected by the elders and the chief priests and the scribes, and be killed, and after three days rise again† (Mark 8:31, cf. 9:12; 10:32-34). He was declared by Jehovah as the only begotten son and given the decree over everything. As a prophet in his first coming, Jesus foretold His suffering at the hands of mankind and knew the will of God who sent Him to be fulfilled, and then He must go through suffering. Messiah means the one who has been anointed. Only

South West Tourism Industry Case Study Example | Topics and Well Written Essays - 1000 words

South West Tourism Industry - Case Study Example The post industrial era presents compelling evidence that the global climate is in a state of flux and will continue to fluctuate sometimes unpredictably and abnormally over the coming decades of the 21st century (United Nations World Tourism Organization 2003). Statistics show that the global mean temperature increased over 0.76C between 1850-1899 and 2001-2005(IPCC 2007) and this has been attributed to the constantly increasing greenhouse emissions which are said to cause adverse amounts of poisonous concentrations in the atmosphere. (Clarkson, R. 2002:Pearce, D. W. 2006:Pielke, R. A., Jr. 2005) The adverse impact of climatic change is not just restricted to our lifestyles and social well being but it also stands as a threat to economies relying solely upon tourism as an industry (Yohe et al 2007). Indeed the United Kingdoms Government Policy is increasingly taking into account the fact that in the decades ahead climatic change will become a focal issue for tourism development and management (Gossling, S. & Hall, and C.M. 2006). This is true to a large extent for the South West regions of Britain where the tourism industry has recently come to be considered as a highly climate sensitive economic sector similar to the food and transport industry. (Wilbanks et al 2007). The South West is a particular example of the how regional manifestations of climate change are becoming highly relevant for tourism destinations and tourists alike whereas allegedly the needful response has been said to be missing from the tourism managers of the region (Amelung et al 2008). This is largely a misconception as the most of the action in South West has been through the NGO's and the private sector which may have received little popularity due to the lack of funding and media coverage but it has laid a firm basis for political action. (Amelung et al 2008;Fankhauser, S. 2005:Hope, C. W. 2006) Popular South West tourist destinations have included the likes of Cornwall, Devon, Somerset, Dorset, and Gloucestershire (Cotswolds and the Forest of Dean), which have become attractions of major international and national importance. CEC (2005). The importance of this region as a popular tourist destination is continuously increasing with its recognisable, major holiday seaside resorts including Bournemouth/Poole, New quay, Torbay, and Sidmouth ( Peeters, P. 2007).Currently the region relies on smaller scale tourism attractions and is looking forward to hosting the 2012 Olympics and Paralympics (particularly in the Weymouth Area which will be hosting the "regattas".) (Peeters, P. 2007). The key challenges however faced by the South West tourism are not just overseas competition and sustainable development of the industry but the potential impacts of climate change, and how best to respond to the opportunities and challenges presented. (Peeters, P. 2007). On the face of it Global Warming is all set to provide the region with longer, reliable summers and keeping the local tourism business from being lost to sunnier destinations like the Mediterranean (Peeters, P. 2007). In the long run however the tourism industry and its