Christianity and Islam Essay

Judaism is the Jewish religion. It is one of the oldest of the great world religions, and is the mother religion of both Christianity and Islam. Judaism was not founded by one towering personality, as were most other religions. Abraham and Moses are not regarded as founders. Abraham was the â€Å"father of the Hebrew people† and Moses was the â€Å"law-giver†. I had the chance to interview Gary Austein. This interview was done for me to know the idea or perspective of a believer regarding his faith in his religion and that concerns his spiritual life. During the interview I asked Gary Austein the important holidays and traditions of this religion. He answered â€Å"The important holidays and tradition of Judaism are Yom Kippur. Rosh Hashana and the Passover. The holiest day in the Jewish calendar is Yom Kippur, the Day of Atonement. This day is set aside to repent for the sins of the previous year. It is a day when any adult who has been Bar/Bat Mitzvah’s (age 12-13) fasts and reflects on the past year and asks God for forgiveness. Rosh Hashana is the previous weeks and is the Jewish New Year. Passover is in the spring and it is a time when Jews cannot eat unleavened bread reflecting on the Israelites exodus from Egypt. † When I asked him on how Judaism has shaped his life? And I quote â€Å"Religion defines who I am as a person. I would say I am a Jew first and an American second, that is how important it is to me. My value and belief system is a product of my Jewish identity and upbringing. My adult life has brought my Judaism more into my life than ever as I now have a Jewish home, Jewish wife and child on the way. I also work at a Jewish Day School so I am always reminded of my Jewish identity as both my professional and personal life revolves around my religion. † What are the challenges, if any, to practicing this particular religion? Jews throughout the world are always a target of anti-Semitism. This is a fact that they accepted and so with other families. It is scary that millions upon millions of people have been murdered because of their belief in Judaism. Between the Holocausts, pogroms in Russia, and terrorist’s attacks, an astounding amount of Jews have died because of their belief. Society is not very conducive for an observant Jewish lifestyle; Jews are supposed to observe the Sabbath (Friday night to Saturday night) and are not supposed to drive, work, spend money, etc. A lot happens on the weekends so this is difficult. Also if you keep Kosher (Jewish dietary restrictions) it is difficult to eat out as the vast majority of food and restaurants are not kosher. What are the false impression people have about Judaism? People have much false impression about Judaism. A lack of understanding and acceptance has led to misconceptions, not only of Judaism, but throughout the world. People need to always remind themselves that both Christianity and Islam were born from Judaism. Both religions accept the Torah (the Jewish Bible, also referred to at the Old Testament) as the word of God and credit Judaism for the birth of their respective religions. If people are more aware of this people then maybe open to differences of people. Judaism has clung to a number of religious principles, how important are they to your belief and values? Judaism defines who a Jew is; they wear it as a badge of honor. For them it is amazing that time still honors traditions that are still practiced at present. Something like male circumcision is the oldest religious tradition in the world today. It is amazing that it has lasted for thousands of years. It shows the resiliency and the testament of the Jewish faith that they are able to continue throughout the generations. What events and figures have shaped the faith of Judaism? Judaism has greatly shaped his life as a Jew. And it is through the people around that have helped him a lot in his Religious belief. His parents gave him his Jewish identity and the friends of his family have nurtured it. His best friend who is a rabbinical student has been very influential in shaping his Jewish identity. His marriage also shaped his Jewish identity as his wife converted to Judaism which has given him a newfound zeal and love for his religion. His study of Holocaust has been a dramatic part of his Jewish identity. Finally his visits to Israel, the Jewish state has given him a unique pride in his homeland. There are many Jewish denominations. To want certain extent the philosophies of these movements have shaped the reaction to one another? He considers himself a Conservative Jew which is best classified as the middle of the road. For the most part, Jews of different backgrounds are fairly understanding and respectful of the traditions and practices of other sects of Judaism, with the exception of the ultra-Orthodox movement. He believes that if you are a Jewish according to the laws and traditions of Moses then it does not matter how you practice as long as you believe it in your heart. However, he believes that there are certain misinterpretations some of the other sects have undertaken, but that is not something that he could be worried or be burden about. Judaism has been the common bond of the Jewish people. It is the foundation of their culture and the reason for the creation of Israel, the Jewish State. Israel is the most important tangible asset they have and something that must be protected at all costs. Judaism is the reason the Jewish people have and are persecuted, yet is the belief and intangible asset that keeps them together as a people. According to Jewish tradition, the history of Judaism begins with the Covenant between God and Abraham. What is the Covenant? â€Å"The Covenant is the â€Å"agreement† between God and Abraham, the patriarch of the Jewish people, that the Jews will be â€Å"the chosen people. † This is a fact that is accepted by both Christians and Muslims alike. This covenant was symbolized by Abraham being circumcised and is something that is required for all Jewish males a week after they are born†. Judaism is different from many religions, how does differ? He answered, â€Å"This is a common misconception. All three of the major monotheistic religions, Judaism, Christianity, and Islam have more similarities than differences. Their major prophets are the same; their historical texts are born out of the Jewish Bible, and their belief in one all powerful, all knowing, and benevolent God is distinct commonalities. They all practice and worship God in different ways, but when it comes down to it, they were all born from Abraham and Sarah, meaning they are all brothers and sisters†. The interview taught me the importance of having respect for other’s faith and beliefs. It is also important that any individual must know the values that the other people in the society portrays because that is how they were brought up with especially with regards to their religion. My experience during the interview was worth it, I learned a lot especially coming from a devoted person. What he shared to me were the same with the information’s in the textbook we used in the class.

Shoe-Horn Sonata

An individual’s perception of the world is unique, conflicted by emotions and heavily influenced by their surroundings, thus giving individuals a distinct interpretation of how distinctive experiences convey meaning. The play â€Å"the Shoehorn Sonata† composed by John Misto in which he explores distinctive experiences highlighting themes and memories, evidently both characters Bridie and Sheila overcame themes of adversity, captivity, human rights and ultimately friendship through embracing their experiences.Misto’s main focus was to bring forth awareness for the nurses through distinctive experiences. John Misto cleverly instigates aspects of lack of freedom via bringing forth past experiences involved in shaping the character’s state of mind. Moreover Misto explores the theme captivity and notions of lack of human rights through Bridie’s traumatic war experiences, â€Å"Filthy pits-dug out in the open. We weren’t allowed privacy†, a basic human right stripped away by the Japanese in which Misto used the pits-dug out to symbolise lack of freedom.Furthermore Bridie’s past experiences introduced via anecdotes evoked past emotions of hatred and fear amongst the Japanese when situated near them, â€Å"Bus load of Japanese tourists†¦ surrounded me, my heart began to pound in terror†, Bridie’s past experiences manipulated her state of mind, this is evident in Bridie’s perception of harmless Japanese tourists. More so Misto’s utilisation of hyperbole, â€Å"pound in terror† while facing the audience, Bridie broke the fourth wall as a result it displayed Bridie’s fragile condition allowing the audience to sympathise for Bridie.This notion further reinforced by the incorporation of juxtaposition contrasting past experiences within the camp to her response while surrounded by harmless Japanese tourists 50 years later. Additionally, Misto’s purpose was to bring light to the lack of awareness of the nurses to ensure they received recognition for the events they’ve endured. Throughout the play Misto’s input of projections of war atrocities reinforce Bridie and Sheila’s anecdotes of pain and hardship.In addition this not only reinforces the distinctively visual that are being perceived through the dialogue but as well concrete images Misto utilises in conjunction to the abstract stories to reflect the period Bridie and Sheila was in the camp. In particular Misto’s application of symbolism in scenes 13 creates emphasis on the diaries; â€Å"those diaries were our only hope†. A piece of history that re-tell the events which occurred during WWII in the Japanese camps were burned byBritish, Misto ideally wanted this scene to be acknowledged by audience in order for them to understand Sheila’s perspective. It was apparent the British did not want the events that impacted the women’s lives to be know n, as they would be considered a shame to the empire. Furthermore it is transparent that the British’s response to burn the diaries affected Sheila’s decision to stay in Perth instead of moving back to her homeland, this notion of staying in Australia is strongly juxtaposed as Sheila is patriotic â€Å"one never stops being British. Nor does one not want to. †

Auditing Contemporary Accounting Research

Auditing is the assessment of the books of accounts in order to ensure the future of any business entity. Audited assessments may not be pure and may be influenced by risks such as inherent. These risks are known as financial assessment risks which include control risk, inherent risk and detective risk. Various theories have been developed by financial frameworks to guide and help solve such risks at different financial review process stages. The scope of this paper contends to the review of inherent risk within a telecommunication company known as One.Tel Company. The paper further looks into various factors which may be the cause of accelerating rate of inherent risks as seen within the organization mentioned. There are other hypotheses such the area of going concern which has been discussed within the paper as well. Inherent risk is one of the assessment risks being experienced by the auditors during financial statement preparations of a given institution like one.tel. Inherent risks occurs as a result of fraud or oversights during financial report analysis (Menon and Williams 2010). This kind of risk may be controlled when various hypotheses and control measures are utilized accordingly. The risk is subject to accelerate and ranks high companies as a result of the various inherent factors discussed below.    Inherent factors leading to increase of inherent risk at the financial report stages in teOne.tel Company according to the given report. Lack of enough directors to administration the company The geographical market separation influencing the company sales abilities Incompetency as a result of new recruitments on going in the company Influx of several companies joining telecommunication industry Newness of one.tel into the industry Stiff competition in the industry from other stable telephony providers The expansion in inherent risk in One.Tel Telecommunication Company may be as a result of the insufficiency of administration abilities by the directorate identities who are new to the framework. In the events of few individuals with numerous obligations the rate of an increased inherent risk always stands high as the personalities are more likely to make mistakes.   One.Tel is working all around in the overall business sector. In the last trading period the association amassed a total of $M 678.2 from the arrangements in the overall business division. The association accumulated $M 429.4 from Australia, $ 144 million from the UK, France $ 15.1 million, $36.6 from Netherlands, $M 39.2 Hong Kong in conclusion $13.2 million from various parts of the world. This information shows the clumsiness on net offers of the association in the overall business segment (Al Nawaiseh and Jaber 2015). The association is a starting affiliation which infers new workforce enrollments who must grasp to the business structures of operations. Exactly when new characters are brought on board there is likely hood of oversights provoking extended inborn dangers. (New agents may be unfaithful to the evaluator to cover their idiocy inciting an extension in the intrinsic danger. There might be affectations for relationship to distort the budgetary report amplifying the inalienable risk. The motivations can be either from inside environment or the outside environment (Kerler and Brandon 2010). A valid example the shareholders' worth is extremely uncommon by virtue of One.Tel Telecommunication Company (Dusenbury et al. 2000). The Company has got shareholders' estimation of $M (365.6) which is seen to be abnormal. Such kind of recordings may be as result of longing for extended advantage by the association who may distort figures to procure a prize. Combinations in business and intense conditions would be foreseen to influence the inherent danger risk of a given substance like one.tel in the media transmission industry. The association is going up against strong competition from stable media transmission firms like Telstra owning 57% of the total supplies, Optus 31% and Vodafone owning 115 of whatever is left of the bits of the general business (Humphrey and Miller 2012). If there should be an occurrence of such firm competition, inalienable danger of little association joining the business revives at a higher speed. There is an inconceivable number littler scale transporters joining the business inciting an arrangement of compact supplier benefits and reduced expenses. The surge is as an eventual outcome of high competition, diminished earnings, expenses and low wage period per association inciting high inherent risk. The association has as of late joined the business in this way experiencing budgetary instability.it is exceptionally obvious that all the more consistent economies like that of Optus, Vodafone and Telstra are not slanted to dangers appeared differently in relation to various associations joining the systematic one. Less consistent economies attract high natural danger since there is nonattendance of business organization and operations inside a given industry inciting high characteristic danger. The gathering or the commentator evaluates the variables of the threats through sensible appraisal Evaluation of risk results into two sorts of threats which for this circumstance is an inherent risk. The recognized risk is a section of material misrepresentation of the cash related verbalization motivated by a couple of variables (Wilks and Zimbelman 2004). Variables relating to deception can be recognized in the midst of procedure change process while those component that prompts an expansion in inborn as a result of blackmail are identifiable by method for the AU demonstration 316. The above recorded elements coming as a consequence of misrepresentation can be distinguished and oversaw at a lower preliminaries of appraisal. Components prompting an expansion in inherent risk at the bookkeeping level Several abnormal transaction for the period ended Weakness of advantages for misfortune or misappropriation Conclusion required in deciding record parities As demonstrated by the books of records given the association is running more on liabilities than the advantages. In the event that the Ratio of liabilities to assets is high the rate of natural dangers climbs (Elder and Allen 2003). One.tel Company is experiencing wild augmentation in liabilities as showed in the books of record, current liabilities has extended in terms of finance in the late one year provoking an extended innate danger at the accounting level. This has been as an outcome of a development in the game plans, measure of got capita and the records payable. There is diminished rate of pay into the association provoking an extended characteristic danger. The abnormality of the figures in the receivables have reduced and the association needs to examine it from the edges (Allen et al.2006). The rate of pay period through the receivables has reduced from small amount into a higher value in the last ended period.   The rate of an expansion in the characteristic danger is high at the bookkeeping level when we make exchanges which require new preparing. In case of such case the evaluator of a business substance like One.Tel Telecommunication Company may commit errors prompting an expansion in inalienable danger. The benefit report gave indicates high rate of shareholders being brought into the association. This has been seen through the development in shareholders' quality. The association has issued an extensive measure of shares to get wage for the operations. Right when there is high shares being issued it happens into an extended inalienable rate at the books of records (Blay et al 2011). The rate of association borrowings have enlivened in the last trading period. Right when an association is chipping away at the reason of commitments the rate of inherent danger in the books of records upturns. The event of tremendous exchanges the middle of the exchanging day and age has a conceivable expansion the inalienable danger. Precisely when another exchange happens unequivocally towards the end of an exchanging period, there are high odds of slips in the books of records. Such different operations might be a test to the examiner and agents and may understand high characteristic hazard (Haron et al 2009). Right when an exchange is attempting, analysts may perform wrong strategy in the records in this way increment the trademark danger. A valid example the advantage and incident record given in the occasion that shows bizarre trade which has exceedingly extended. These peculiar trades may be as a delayed consequence of fakes achieved by weight from various environment. In the event that the arrangement amid an exchanging period is convoluted, it is likely that there will be an expansion in innate danger. Regarding One.Tel Telecommunication Company, the books of records shows complex sorts of exchanges, for example, the shareholder's disparity, stores and profit might be hard to comprehend prompting high innate danger at the bookkeeping level. The sort of judgment made by the evaluator amid the way toward adjusting of reviewers is prone to impact characteristic danger. In the event that the record report on a given exchange might be actuated by a few variables inside the organization (Gaganis and Pasiouras 2007). These judgments can be influenced by the sort of operation and the administration weight. The weakness of the organization's advantages for misfortune or misappropriations prompts expanded intrinsic danger at the bookkeeping level. Amid the exchange passages, it is apparent that straightforward misappropriation of a benefit result into quickened characteristic danger. Case in point taking scattering of an advantage for obligation may prompt an expansion in the innate danger (Herd and Lavelle 2014). There are several factor according the given financial report leading to the area of going concern. The area of going concern is based on accounting and audit report from the previous trading period. The financial reports from the company indicates the rate instability the company is experiencing. The company’s books of accounts indicates an increased rate of borrowings performed by the organization in the recent trading period (Carson et al. 2012.). It is clear from the above trade that the rate of going concern depends more on kind of benefit and misfortunes in the money related declaration. If there should be an occurrence of low benefit era, the nature of going concern stays low, when the sorts of a benefit is medium or high, the going concern is either low or high. Intrinsic danger in the association's cash related clarification is regarded to be high since the association works in a significantly controlled industry (Sanni and Zainab 2011). Regardless of the way that the suspicion may be correct, it is hard to coordinate the going with conditions that may provoke the going use of a going concern. The method for a running stress in run with depends on upon the utilization of the stipulated cash related framework. The way of productivity of a business impacts the way of the going worry as either low, medium or high. The organization is additionally having refundable shares of from the shareholders’ value. Regardless this clarifies the present circumstance the business and the need of going concern. One.tel media transmission organization chiefs and the review group ought to clarify conclusions whether to leave the business or continue in light of the going concern (Normah 1999). The area of going concern in this case is seen to be high based on the following issues. The company is running in debts, there is high rate of risks, poor management as a result few board managers and high share being issued to the public. Financial risk assessment is very important for the growth of any given business entity. It is clear as seen in the above discussion shows the relevance of the Nature of auditing performed in the business. The company is clearly running in negative indicating the need for the application of the area of going concern (Zainab et al. 2013). It is upon the audit team and the company board of management to make decision based on the area of going concern. The area of going concern is one of the hypotheses developed by GAAP frameworks. The area of going concern applied to any business depends on the relation of profit and losses. When the company is running at a loss the rate of going concern becomes proportionally high. Zainab, A.N., Sanni, S.A., Edzan, N.N. and Koh, A.P., 2013. Auditing scholarly journals published in Malaysia and assessing their visibility. arXiv preprint arXiv:1301.5379. Normah, B., 1999, August. Malaysian serials: issues and problems. In 65th IFLA Council and General Conference, Bangkok, Thailand (pp. 1-8). Sanni, S.A. and Zainab, A.N., 2011. Evaluating the influence of a medical journal using Google Scholar. Learned Publishing, 24(2), pp.145-154. Carson, E., Fargher, N.L., Geiger, M.A., Lennox, C.S., Raghunandan, K. and Willekens, M., 2012. Audit reporting for going-concern uncertainty: A research synthesis. Auditing: A Journal of Practice & Theory, 32(sp1), pp.353-384. Menon, K. and Williams, D.D., 2010. Investor reaction to going concern audit reports. The Accounting Review, 85(6), pp.2075-2105. Blay, A.D., Geiger, M.A. and North, D.S., 2011. The auditor's going-concern opinion as a communication of risk. Auditing: A Journal of Practice & Theory, 30(2), pp.77-102. Feldmann, D.A. and Read, W.J., 2010. Auditor conservatism after Enron. Auditing: A Journal of Practice & Theory, 29(1), pp.267-278. Geiger, M.A. and Rama, D.V., 2006. Audit firm size and going-concern reporting accuracy. Accounting Horizons, 20(1), pp.1-17. Geiger, M.A. and Rama, D.V., 2006. Audit firm size and going-concern reporting accuracy. Accounting Horizons, 20(1), pp.1-17. Haron, H., Hartadi, B., Ansari, M. and Ismail, I., 2009. Factors influencing auditor’s going concern opinion. Asian Academy of Management Journal, 14(1), pp.1-19. Gaganis, C. and Pasiouras, F., 2007. A multivariate analysis of the determinants of auditors' opinions on Asian banks. Managerial Auditing Journal, 22(3), pp.268-287. O'Reilly, D.M., 2009. Do investors perceive the going-concern opinion as useful for pricing stocks?. Managerial Auditing Journal, 25(1), pp.4-16. Fitriani, L. and Sudarsono, D.T.E., 2007. Disclosure Index laporan Tahunan 2004 Emiten di BEJ. PESAT, Gunadarma, 2. Allen, R.D., Hermanson, D.R., Kozloski, T.M. and Ramsay, R.J., 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons, 20(2), pp.157-177. Elder, R.J. and Allen, R.D., 2003. A longitudinal field investigation of auditor risk assessments and sample size decisions. The Accounting Review, 78(4), pp.983-1002. Wilks, T.J. and Zimbelman, M.F., 2004. Decomposition of Fraudà ¢Ã¢â€š ¬Ã‚ Risk Assessments and Auditors' Sensitivity to Fraud Cues. Contemporary Accounting Research, 21(3), pp.719-745. Dusenbury, R.B., Reimers, J.L. and Wheeler, S.W., 2000. The audit risk model: An empirical test for conditional dependencies among assessed component risks. Auditing: A Journal of Practice & Theory, 19(2), pp.105-117. Mock, T.J. and Wright, A., 1993. An exploratory study of auditors' evidential planning judgments. Auditing, 12(2), p.39.

Personal statement Example | Topics and Well Written Essays - 500 words - 11

Personal Statement Example He had perfect relationship with his customers, servants and his friends. He used to vanish to the back of the shop in the afternoon for a meal, and would come back in sharp fifteen minutes. He was extremely punctual with his schedule and was rarely absent from the shop. By the time I was a teenager, his business had flourished and expanded to different parts of the city. His qualities of determination, sincerity, integrity and humble way of dealing with people had contributed in success of his social, professional and personal life. I was in awe of this person. He was a ‘Jackie Chan’ for me. All his qualities shaped my passion for business as I realized that success in business not only need intelligence but also need leadership qualities, and drive to bring together people and motivate them to work towards a single goal. This is where my journey towards achieving specialization in business began. My observation had taught me that success in business is possible only when a person has people skills. This lesson made me to learn different skills and work in team environment. I took every opportunity that provided me with an experience of working in new fields and handling new responsibilities. My experience as teaching assistant with ‘God Gifted Art Group’ taught me a lot about people from disadvantageous psychological condition. Helping autistic children, planning activities for them, and researching and planning marketing for the Group needed not only creativity, fresh perspective and maturity, but also a lot of patience. This experience taught me that world is full of people who are different than you in many respects. It also taught me how to deal with people from different social, cultural and educational backgrounds. My next job at Xing Hua Accounting Firm in Beijing gave me a totally different experience as it was all about handling the responsibilities of financial department,

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Legal writing - Essay Example Peter: Peter will argue that there was an oral contract between him and Don because both of them are legally-capacitated and Don has agreed to accept Peters father by the time he decides to come back. From that moment, a valid contract already exists since Peter has legally accepted Dons offer and the two competent parties had genuine assent toward the agreement. By the time Peter has seen Dons advertisement in the newspaper, he has adequately considered the price of the nursing homes services which was set at $500. Peter went to Dons nursing home, inspected its facilities and talked to Don regarding his fathers condition. Don then replied and said that he can move in his father since they have experiences of handling the same condition. Peter can argue that both of them have the capacity to enter a contract since they are of legal age and do not have any serious medical condition that will hinder its enforcement. The oral contract agreed by the two is legal since the purpose of which is only to send Peters father to Dons nursing facility and become its resident. Peter can assert that the oral contract is valid and enforceable because Dons nursing facility is only offering its services for $500, in other words goods are not involved in the contract. Furthermore, Peter can argue that there is no time specified that the agreement cannot be completed within a year; thus, no written contract is needed to make it valid and enforceable. In the first place, Dons gesture of shaking hands with Peter after their direct conversation is an indication that there is certainly an oral contract between them. Thus, Peters inability to move in his Father should not have been done by Don because he has already agreed to accept his fat her. Don: Don will argue that no contract has existed at all since Peter cannot show any evidences that a contract has been made, and no

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From today painting is dead - Essay Example The essay "From today painting is dead" discusses the aesthetic impact of photography on the art world of the 19th century. WhÐ °t freed theÃ'•e pÐ °interÃ'• from portrÐ °iture, pÐ °Ã'•torÐ °l lÐ °ndÃ'•cÐ °peÃ'•, propÐ °gÐ °ndÐ ° Ð °nd phyÃ'•icÃ'•? The totÐ °litÐ °riÐ °n dictÐ °torÃ'• Ð °rgued thÐ °t it wÐ °Ã'• decÐ °dence, Ð °nd Ã'•ometimeÃ'• bÐ °nned or burned theÃ'•e eÐ °rly 20th-century EuropeÐ °n workÃ'• or blÐ °ckliÃ'•ted their imitÐ °torÃ'• or Ã'•tudentÃ'•. One could Ð °lÃ'•o Ð °rgue the influenceÃ'• of Ð ° Turner or VÐ °n Gogh or JÐ °pÐ °neÃ'•e Ð °rt, which were certÐ °inly tÐ °ngible Ð °nd viÃ'•ible in Ã'•pecific Ð °rtiÃ'•tÃ'• or workÃ'•. Or the reductionÃ'• in the coÃ'•t of mÐ °teriÐ °lÃ'• Ð °nd the generÐ °l proÃ'•perity of Europe thÐ °t Ð °llowed for more experimentÃ'•. But Ð ° more cogent Ð °rgument cÐ °n be mÐ °de thÐ °t it wÐ °Ã'• photogrÐ °phy, more thÐ °n à  °ny other fÐ °ctor, which chÐ °nged the wÐ °y we think of Ð °rt Ð °nd the role we expected viÃ'•uÐ °l Ð °rt to plÐ °y. The grÐ °phic reproduction of workÃ'• of Ð °rt hÐ °Ã'• Ð ° long Ð °nd diverÃ'•e hiÃ'•tory. PhotogrÐ °phy followed Ð ° trÐ °dition in which the depiction of the fine Ð °nd decorÐ °tive Ð °rtÃ'• beÃ'•towÃ'• Ã'•ome kudoÃ'• on the reprogrÐ °phic proceÃ'•Ã'•eÃ'• uÃ'•ed. Ð t the time of photogrÐ °phy'Ã'• invention Ð ° plethorÐ ° of reprogrÐ °phic proceÃ'•Ã'•eÃ'• were Ð °vÐ °ilÐ °ble Ð °nd theÃ'•e were being exploited to meet the riÃ'•ing demÐ °nd for looÃ'•e grÐ °phic reproductionÃ'• Ð °nd the buÃ'•ineÃ'•Ã'• opportunitieÃ'• offered by rÐ °pidly expÐ °nding Ð °nd diverÃ'•ifying commerciÐ °l mÐ °rketÃ'•. Both DÐ °guerre Ð °nd TÐ °lbot Ð °ppreciÐ °ted the importÐ °nce of reproducing workÃ'• of Ð °rt (including pÐ °intingÃ'•, drÐ °wingÃ'•, engrÐ °vingÃ'•, Ã'•cul pture, Ð °nd decorÐ °tive Ð °rt), not only to demonÃ'•trÐ °te their reÃ'•pective photogrÐ °phic proceÃ'•Ã'•eÃ'•.

Second Language Acquisition Term Paper Example | Topics and Well Written Essays - 2750 words

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TOURIST ATTRACTION SITE VISIT Essay Example | Topics and Well Written Essays - 500 words

TOURIST ATTRACTION SITE VISIT - Essay Example These hotels provide amazing facilities to tourists. I asked organizing committee about procedures for purchasing tickets for soccer season. They replied, online tickets for complete season can be purchased at cheap rates and it is also possible to select the place of own choice for watching the matches in stadium. I asked organizers that what all facilities are available at the stadium for watching soccer competitions. They replied, they have introduced great facilities like, bathrooms, food, cheerleaders, sound effects and screens for adding all sorts of fun in the events. Who all are tough teams in the event? Mayor said, â€Å"Houston Dynamo† and â€Å"Dallas† are the best teams of the event. I asked how many stadiums are available for hosting the event. Mayor counted four stadiums including a newly constructed state of the art stadium. What is tailgating in Houston? Mayor said that you have snacks and hotdogs before start of the match is tailgating. What are the other tourist destinations in Houston? Mayor replied, space Centre and downtown aquarium are worth visiting places. Organizing committee told me to visit Orange Avenue as well. This avenue provides free souvenirs, food, shirts and a band plays there to entertain people. I am enjoying the opening games 2014 more than my expectations. It is so fascinating and colourful for people of any place in the world. I heard about the Houston and soccer events from my friend and then visited online sources. After coming here, I am not ready to leave this place now. Event is so organized that tourists do not feel any problem in their activities. There is one problem that spectators cannot buy single ticket for a match and they have to buy for complete season. Organizers need to look into this matter. Moreover, stadiums with more capacity should be constructed for accommodating huge crowds. Dynamo started the season against â€Å"New England Revolution† on 8 Mar 2014. There is a long

Lessons for Auditors and Regulators from the WorldCom Fraud Essay

Lessons for Auditors and Regulators from the WorldCom Fraud - Essay Example The fraud was undertaken by representing line costs as capital, rather than expenses and inflating revenue on the financial statements. However, a team of internal auditors later on came to discover the fraudulent representation of financial statements and notified the Company’s board of directors and audit committee, who acted swiftly although the company had already become bankrupt (Albrecht, Albrecht, Albrecht & Zimbelman, 2011, 457). Lessons from WorldCom Fraud Lessons learnt from WorldCom fraud presents a broad range of issues to put into consideration such as, the importance of fraud auditors to have knowledge and an understanding of corporate systems and processes. Lessons have it that routine internal audit processes may not expose fraud, since auditors focus on providing assurance with respect to effective controls, rather than detecting irregularities as `possibilities of fraud. Fraud auditors should actively seek to identify irregularities and anomalies as indicator s of fraudulent behaviors among financial executives and general corporate staff, and use the knowledge to undertake further in-depth analysis to root out fraud. Fraud detection in corporate organisations relies on the knowledge and understanding of auditing and detection by officials of the fraud background, fraud schemes, principles, and indicators (Singleton & Singleton, 2010, p.145). WorldCom internal auditors were well conversant with the organisation’s culture and choices of recording the financial statement, which helped them immediately to recognise the $2 billion operating cost recorded as a fixed asset. This came out as a red flag unlike the normal culture of the organisation, more so when an official referred to the expenditure as prepaid capacity. Auditors’ understanding of the normal organisations culture was able to detect the omission of lease line cost in the operating expense account as a fraud (Rezaee & Riley, 2010, p.212). However, new loopholes in f inancial statements often require auditors to improve and devise new ways of detecting fraud, since past indicators may not be applicable in future fraud cases. Corporate fraud has continuously advanced with the computerisation of operations, and thus requires fraud auditors to be proactive in improving their fraud detection schemes. Corporations need to put in place mechanisms for assessing fraud as an organisation’s risk, and approach the risks using relevant internal audit methodologies. Fraud auditors should also be seen with regard to the presence of indicators of fraud, and design relevant controls and prevention methods of fraud. However, proactive fraud seeking auditing activities may be costly for organisations, though not comparable to extent of loss in case of successful fraud. Cost involved may include knowledge expansion in the area of fraud detection and more so, the use of electronic-detection tools. Internal auditors have the mandate to understand an organisat ion’s corporate culture, conditions, and choices that may have been used by fraudsters in engaging in financial statement fraud. Such an understanding would go a long way in providing accurate indicators of fraud and possible fraud in future of the organization's inconsistency with fraud risk levels that organizations face (Rezaee & Riley, 2010, p.213).  

Ethical Principle Essay Example for Free

Ethical Principle Essay Ethical principles have a huge portion in the impact of intentional or assisted euthanasia. Beneficence according to Beauchamp states, â€Å"compassion; taking positive action to help others; desire to do good; are core principle of our patient advocacy† (Beauchamp,2009,p38). The value of beneficence simply states to do good to achieve the best possible outcome. For example, medical research is expanding and exploring numerous cures for diseases that are causing harm to people. Doctors that are approving euthanasia are because of empathy and kindness for the patient. The doctors and physicians are trying to do good for the patient by performing euthanasia because they know the prognoses is poor and the medical treatment won’t cure the disease. Utilitarianism theory can also be applied to the situation, â€Å"this theory supports what is best for most people. The value of the act is determined by its usefulness, with the main emphasis on the outcome or consequences†(American Nursing Association). In other words, the greatest value for all, is the selection that is morally accurate. For example, some patients support active euthanasia because it ends the suffering of the person. The choice to end life in return brings the great happiness for large amount of people. The autonomy theory states, â€Å"Agreements to respect right to self determine is a course of action and support of independent decision making†. (Beauchamp,2009 p.38). People should have their own choice to make decision for themselves when it involves their lifeà ¢â‚¬â„¢s. If the member is unable to make his or her needs known, an inform consent or power of attorney should be made before hand of the patient wishes. The ethical theory such as deontology mentions, people should abide to their task and obligations when review an ethical dilemma. Reference Beauchamp, T. L., Childress, J. F. (2009). Principles of biomedical ethics (6th ed., pp. 38-39). New York, NY: Oxford University Press. American Nurses Association. Retrieved from website: http://www.nursingworld.org/MainMenuCategories/EthicsStandards/Resources/Ethics-Definitions.pdf

Computer Break-In Ethics Essay

Computer Break-In Ethics Essay What do I define as Ethical? To me, ethical is equivalent to morally right. It can be thought of as the expression done when you consider the feelings of those who are or will be directly affected by your actions. Therefore, ethical behavior is to act in a way that is loving and respectful of the potentially affected person. Spafford uses a deontological assessment as his ethical system to consider and judge the computer break-ins; this assessment determines what is right by examining the process (action) over outcome (result). According to Spafford, another way to define ethical behavior is to ask: Would we view that act as sensible and proper if everyone were to engage in it? When paired side by side, Spaffords definition of ethical behavior is one and the same in comparison to my definition where the action is the subject analyzed and if loving and respecting the potentially affected person is the sensible and proper thing to do if everyone engaged in it. As the years go by, new technology is being developed and implemented. More and more companies upgrade their entire computer systems, computer professionals upgrade their skills, and database administrators become even more alert and responsive. Not to mention that all that advanced technology becomes increasingly complex and must come with solid security. I am suggesting that the security argument for a break-in becomes more and more obsolete especially 30 years from the publishing of Spaffords article. In fact, it will be obvious that the perpetrator had unethical motives because he or she is intelligent enough to know that such technology must come with tight security which is obviously critically monitored; thus, the excuse for probing to find a fault is inapplicable. Just as the security argument gets less applicable with the influx of new technology, the student hacker arguments loses its potency also. The first argument where student hackers claim they are doing no harm and changing nothing they are simply learning about how computer systems operate has two major problems: disbelief from perspective and little education scope. The computer lab director (or whoever is in charge) is automatically inclined to think the worst possible scenario after hearing news that a student hacked into the new University network. From his perspective, he simply cannot trust the students word that no harm was done. A good example is that of a home owner who just heard a burglar broke into his home. He immediately thinks of the valuable assets such as the television, jewelry, kitchen appliances and other such items. The very unlikely assumption is that the burglar is actually doing him a favor by testing of the locks in his house whether it is functional or not. Furthermore, there is little education about entire computer system operations gained in hacking. I can concede the fact that the hacker may learn proprietary information but full scope education of computer systems cannot be achieved through hacking. The second student hacker argument outlines that computers are expensive, and that they are merely furthering their education in a cost effective manner may have a slight edge in the modern society where technology becomes expensive but ultimately fails for the reason explained earlier that full scope, fundamental education is not possible through hacking particularly when the system is most likely complicated as it would be in futuristic times. The final student hacker argument where their creations [viruses] are intended to be harmless and that they are simply learning how to write complex programs is broken into two sub-arguments that I will analyze; I will start by addressing the second sub-argument. The second sub-argument may se em convincing in the fact that the student is learning how to write complex programs in an age where computer system are extensively complex, however, the entire argument fails when analyzing the first sub-argument. No company, institution, or individual cares if the virus was intended to be harmless because restoring the system is expensive. The economic factor in restoring system integrity of an already intricate system drains the entire argument of any influence. The argument that hackers break into systems to watch instances of data abuse and to help keep Big Brother at bay already presents a reason that is reasonable at the publishing of Spaffords article. This means that the argument gains a bit more credibility in the futuristic age where data abuse by corporations and government agencies will be almost rampant. One error of this argument presumes the hackers can prevent data abuse without offsetting network activities; secondly, the argument will always fail to provide comfort for any individual that his sensitive information is entrusted to hackers whose names are unknown. Even with the previously mentioned flaws, the social protector argument is relevant, at least considerable, in an age where even the simplest action of eating can be provided by robots.

The Meaning of Love Essay -- Papers

The Meaning of Love Love has many different meanings to different people. For a child, love is what he or she feels for his mommy and daddy. To teenage boy, love is what he should feel for his girlfriend of the moment, only because she says she loves him. But as we get older and "wiser," love becomes more and more confusing. Along with poets and philosophers, people have been trying to answer that age-old question for centuries: What is love? One definition of love in The Merriam-Webster dictionary is "attraction based on sexual desire" (439). Some people believe that love and sex are one in the same. If two people are in love, they should be having sex. And, on the flipside, if two people are having sex, they must be in love. However, this assumption is obviously not always true. Whether it is right or not to have sex without love is irrelevant; the fact is it happens. Just because a person is sexually attracted to another person and has the desire to have sex with that person does not necessarily suggest that this person is in love. He or she could very well be...

Martin Luther King Jr. and Frederick Douglass Essay -- Compare Contras

Martin Luther King Jr. and Frederick Douglass When comparing two essays, there are many different aspects that the reader can look at to make judgments and opinions. In the two essays that I choose, MARTIN LUTHER KING JR. 'Letter from Birmingham Jail', and FREDERICK DOUGLAS'S 'From Narrative of the Life of Frederick Douglass, an American Slave,' there were many similarities, but also many differences. Some of them being, the context, style, structure and tone. Many times when readings or articles are being compared, people over look the grammatical and structural elements, and just concentrate on the issues at hand. I believe it is important to evaluate both. Both readings are about African American Men who are being discriminated against. Frederick Douglass was born 1817 and died 1895. His story is about his journey as a slave in Maryland. When Douglass was put into slavery, he was with a mistress who had never owned a slave before, so it was all very new to her. Mrs. Hugh Auld helped teach Douglass how to read and write, but her husband found out and told her that she should not, for it was dangerous and unlawful (125). Although Mrs. Hugh Auld stopped teaching Douglass, he knew enough to start his own education and eventually that lead him to freedom. Through all of Douglass?s teachings, he realized that slavery had a negative effect on him. Although his education was obviously good for him, he had his doubts. Before he was naive to all that was going on around him and what he was involved in. He obviously knew that he did not want to be a slave, but he did not know all of the information around and involving it. As his education grew, so did his anger and resentment for this world that... ...dge. King uses his knowledge by gathering people with the same beliefs, to try to better the situations they were in. Douglass did not use his knowledge to the degree that was possible. He absorbed more knowledge instead of releasing it. So although the two readings look fairly similar when glanced over, there are many different aspects of both papers, that give them capability to give out knowledge and background on a subject that was very important to the authors. Work Cited Jacobus, Lee A. Martin Luther King Jr. ?Letter From Birmingham Jail.? A World Of Ideas: essential readings for college writers. Bedford/St. Martin?s, 2002. 179-97 Jacobus, Lee A. Frederick Douglass. ?From Narrative of the Life of Frederick Douglass, an American Slave.? A World Of Ideas: essential readings for college writers. Bedford/St. Martin?s, 2002. 125-137

Narrative Style and Structure of James and the Giant Peach Essay

Narrative Style and Structure of James and the Giant Peach      Ã‚  Ã‚   The books that Roald Dahl has written have very interesting narrative styles. In the story James and the Giant Peach, Dahl uses vivid imagination. He uses many imaginary situations but yet at the same time encompasses enough realistic situations that the reader can still relate to it. In James and the Giant Peach, it starts out introducing a boy named James Henry Trotter who lives with his loving mother and father. The narrator of the book tells us, the readers, that James and his family's dream is to sail to New York City and climb all the way to the top of the Empire State Building. This introduction makes us think that this story is realistic, because the explanation given is a normal family. The description of James' family is something that the young readers can connect with and understand.    Out of the blue, a rhinoceros gobbled up James' parents causing him to live with his evil aunts. Then an old man gives James magic green things that grow a giant peach, this totally changed the n...

Psychodynamic Personality Theories Analysis Essay

There are a number of diverse scientific personality theories. All theories are a reflection of their author’s personal backgrounds, childhood experiences, philosophy of life, interpersonal relationships, and unique manner of looking at the world (Feist & Feist, 2006). Personality differences among theorists account for fundamental disagreements between those who lean toward the quantitative side of psychology; behaviorists, social learning theorists, and trait theorists; and those inclined toward the clinical and qualitative side of psychology: psychoanalysts, humanists, and existentialists (Feist & Feist, 2006). Individual Psychological Theory Individual Psychological theory is defined as, a modified system of psychoanalysis, developed by Alfred Adler, that views maladaptive behavior and personality disorders as resulting from a conflict between the desire to dominate and feelings of inferiority (Agnes, 2004, p. 751). Individual Psychology affects individual personalities in many ways. According to Boeree, (2006), Freud’s defenses provide protection of the Ego against instinctual demands, whereas Adler’s safeguards protect the self esteem from threats by outside demands and problems of life. It is not against instinctual demands that people have to safeguard themselves, it is that their self esteem is suffering, because they have a feeling that they cannot meet the demands of life that come from the outside. Defenses are used both to provide protection of the Ego against instinctual demands [the Freudian idea is that the Id doesn’t want to feel pain so it motivates the Ego to use defense mechanisms to defend it from anxiety], and as a safeguard to protect the self esteem from threats by outside demands and the many problems of life. Defense mechanisms are ways in which the Ego deals with conflicts within the psyche. Adler believed that feelings of inferiority, mostly subconscious, combined with compensatory defense mechanisms played the largest role in determining behavior, particularly behavior of the pathological sort. Adler’s theory of individual psychology stressed the need to discover the root cause of feelings of inferiority, to assist the development of a strong Ego and thereby help the individual eliminate neurotic defense mechanisms. Individual Psychological Influence on Interpersonal Relationships Social problems of adulthood are the realities of friendship, comradeship and social contact; those of one’s occupation or profession; and those of love and marriage. It is failure to face and meet them directly which results in neurosis and perhaps in mental ill-health [which has been defined in simple terms as: madness, badness and sadness]. â€Å"It has been well said that the neurotic turns half-away from life, while the insane person turns his back on it; it may be added that those possessed of sufficient social courage face it!† (Boeree, 2006). There is only one reason for a person to side-step to the useless side: the fear of defeat on the useful side – his flight from the solution of one of the social problems of life. If the person is unprepared for social living he will not continue his path to self-actualization on the socially useful side; instead of confronting his problems he will try to gain distance from them. Analytical Psychology Analytical psychology was developed by a colleague of Freud named Carl Gustav Jung. Jung believed that each of us is motivated not only by repressed experiences but also by certain emotionally toned experiences inherited by our ancestors (Feist & Feist, 2006). It was also Jung’s belief that it was those inherited images that made up what he called the collective unconscious. The basic assumption of his theory is that the most important part of the normal human psyche is the personal unconscious. However, for the psyche to be whole there must be consistent communication between the unconscious and conscious parts. The principle that dreams show emotions, ideas, and beliefs is also crucial. Although individuals may not be aware of these feelings, they should be because they will be expressed through visual metaphors, personalized vocabulary and most exclusively their dreams. Analytical psychology is based on the concept that there is a difference between the personal and collective unconscious. According to Jung, our collective unconscious is made up of archetypes that are common to all people. The most inclusive archetype is the notion of self-realization, which can only be achieved by attaining a balance between various opposing forces of personality (Feist & Feist, 2006). Objects RelationsMelanie Klein, is known for the modern theories of object relations, which mainly pairs the mother as the principal object. Klein studied children from a very early age and she thought the age between four to six months was critical in the development of object relations. This stage is when the infant’s drives of hunger, sex, and needs are directed to an object. Examples of these objects include; breast, vagina, and penis. If the child receives what they want from the object, they will accept and love the object, but if they are not getting what they want, they will reject the object. Many theorists including Klein agree that failure to develop relationships early in life will result in relationship issues in the future. Object Relations Theory developed by Melanie Klein is an offspring to Freud’s instinct theory, but it differs because it places less emphasis on biologically based drives and more importance on consistent patterns of interpersonal relat ionships. Object relations theory tends to be more maternal, stressing the intimacy and nurturing of the mother. Object relations theorists generally see human contact and relatedness-not sexual pleasure-as the prime motive of human behavior (Feist & Feist, 2006). Psychoanalytic Social Theory Psychoanalytic Social Theory was developed by Karen Horney. This theory affects individual personalities by the culture of the individual. Horney believed that, while genetics were important to personality, cultural experiences were more important. These experiences determined whether someone was normal or neurotic. All individuals required certain needs, such as love and affection. Whether or not these needs were met affected the individual’s relationship with others. This theory influences interpersonal relationships by way of how basic hostility and anxiety change relationships. People either move away from others, towards them, or against them. When the defenses are based on normal reactions, they are spontaneous. When they are based on neuroses, they are compulsive and destructive (Feist and Feist, 2006). Interpersonal Theory’s Affect on Individual Personalities The interpersonal theory is the communication between two people that is more than just a spur of the moment conversation. This theory of conversation will set goals for a  person that they want to accomplish with their interpersonal relationship. The Interpersonal Theory of conversation achieves messages that â€Å"offer to initiate, define, maintain, or further a relationship† (Daintan.qxd). The communication that is included in the Interpersonal Theory can motivate a person’s personality and traits to influence the person’s action to be positive or negative. This could be determined by what kind of outcome they are trying to achieve or the goals they want to reach. The way that an Interpersonal Theory can affect someone is â€Å"a depressed person’s negative interpersonal behavior causes other people to reject them†(Nemade n.d.). This action creates a cycle for the depressed person to have their symptoms get worse because of the rejection that they receive from the other people. The depressed person wants reassurance from these people that have rejected them and without this reassurance will become more depressed. The Interpersonal treatment by a psychologist helps to reverse the cycle for the depressed person with reassurance in interpersonal communication which will included in their treatment plan for most depressed type of personalities in people. Conclusion Theories vary from one theorist to another depending on the personal experiences the thinker has created. While each theory has many things in common, each theory also has its own identifiable markings. Freud with his Psychoanalytical Theory, Adler with his Individual Psychology Theory, Jung and his Analytical Psychology Theory, Klein and her Object Relations Theory, Horney with her Psychoanalytic Social Theory and finally Sullivan and his Interpersonal Theory. Each theory is influenced by its creator’s perceptions and understandings of the world around them. References Agnes, Michael (2004). Webster’s New World College Dictionary (4th ed.). Cleveland, Ohio:Wiley Publising. Boeree, G. C. (2006). Personalities Theory/Alfred Adler. Retrieved July 24, 2009, fromhttp://webspace.ship.eduDainton.qxd (9-16-2004) Explaining Theories of Interpersonal Communication retrieved July 20, 2009 Website http://www.sagepub.com/upm-data/4984_Dainton_Chapter_3.pdfFeist, J. & Feist, G. (2006). Theories of Personality (6th Edition). [University of PhoenixCustom Edition e-text]. Retrieved July 19, 2009, from University of Phoenix,rEsource, PSY405- Interdisciplinary Capstone Course Web site. Klee, T. D. (2009). Object Relations Theory. Retrieved July 26, 2009, from Object Relations: http://www.objectrelations.org/orkey.htmNemade, R. (n.d.) Depression: Major Depression and Unipolar Varieties retrieved July 23, 2009 website http://www.sevencounties.org/poc/view_doc.php?type=doc&id=13003&cn

Sustainable and Ecotourism

Current economic issues and theory Sustainable and Ecotourism Tourism Tourism is one of the foremost economic activities around the world. It growth has been one of the major economic and social phenomena of the twentieth century. Tourism has expanded dramatically over the last years and has become a global industry. We can define tourism as the  Ã¢â‚¬Å"movement of people, spatially and temporally, out of their own communities for leisure and business purposes†. According to the  World Tourism Organisation  (WTO) tourist is a  Ã¢â‚¬Å"visitor staying for more than 24 hours in a country visited for business or leisure purposes†.The term tourism is an umbrella for all relationships and phenomena associated with people who are travelling, whatever the reason. It has no clear boundaries and could be viewed as an industry itself. In my work I would like to show the relationship between the tourism and environment. For the tourism service providers the most important is to grow the industry itself and attract more visitors to destinations. Their main purpose is to gain more and more profit. I think that these type of thinking can be harmful for environment. Similar essay: Role of Advertisement in Tourism DevelopmentTourism and tourist can effect negatively the environment therefore we can talk about a form of tourism which is unsastainable. In this essay I will concern this issue too but my main topic is the sustainability. Fortunately in last years people recognised the importance of the environment and nowadays they are taking this issue seriously. The tourism has negative but also positive impact on the environment therefore we can talk about a sustainable tourism. In the following I deal with this issue more detailed and I try to find the answer how popular it is among tourists or tour operators.Unsustainable tourism As I mentioned tourism is now among the world’s most relevant industries generating jobs for millions of people and profit all over the world. At the same time tourism can have dire effects on the people and places it embraces. Mainly the mass toursim has negative effects. What can be the worst effects of unmanag ed, unsustainable tourism? – previously undeveloped coastal villages can become sprawling, charmless towns o their seas poisoned by sewage their beaches stained with litter – historic towns and their streets choked with traffic – some of the world’s richest environments bruised by the tourist onslaught – distinctive wildlife driven to near-extinction – changes in the landscape coming from the construction of infrastructure, buildings and facilities – air pollution and waste – the intensive use of water and land by tourism and leisure facilities – the disturbance of fauna and local people (for example, by noise)We can write many pros and cons of tourism. I think the worst effect of unsustainable tourism is when only the financial profit come into the strong focus. Becuse tourism makes a few people extremely rich, while impoverishing the majority, who lose their land, their resources and their sense of self. Tourism is not just about money, it should give benefits for tourist and local communities too. The main goals of tourism should include: the satisfaction of tourists, profit for tourism industry, wealth to local people.Changes in the landscape coming from the construction of infrastructure, buildings and facilities is one of the disadvantage of sustainable tourism but this can also benefit to local communities. I think the cooperation between the tourism industry providers (relevant ministries, government, management) and local organizations and communities can mitigate the negative effects. Sustainable Tourism Definition Sustainable Tourism involves social responsibility, a strong commitment to nature and the integration of local people in any tourist operation or development. Sustainable tourism has several definitions.According to the definition of the Federation of Nature and National Parks, sustainable tourism is: â€Å"All forms of tourism development, management and activity that maintai n the environmental, social and economic integrity and well-being of natural, built and cultural resources in perpetuity. † (FNNP, 1993) Sustainable tourism is defined by the  World Tourism Organisation(WTO), the  Tourism Council  (WTTC) and the  Earth Council  as: Sustainable Tourism Development meets the needs of present tourists, host regions while protecting and enhancing opportunity for the future.It is envisaged as leading to management of all resources in such a way that economic, social and aesthetic needs can be fulfilled while maintaining cultural integrity, essential ecological processes, biological diversity and life support systems. Sustainable tourism products are products which are operated in harmony with the local environment, community and cultures so that these become the beneficiaries not the victims of tourism development.Sum up these definitions I can say that sustainable tourism is the form of tourism that does not reduce the availability of re sources and does not prevent future travelers from enjoying the same experience. Responsible Tourism, Soft Tourism, Minimum Impact Tourism and Alternative Tourism are terms with a similar meaning as Sustainable Tourism. Sustainable Tourism Development The significance and volume of tourism shows that it is not enough to develop new forms of â€Å"alternative† tourism in order to minimise the negative effects and maximise the positive impacts of tourism development.The whole sector must be developed and managed in a way that it does not damage the natural and socio-cultural environment. In my point of view it can be fully executed if the government, the managers and leaders of tourism industry recognise the harmful and negative effects of tourism and they introduce more regulations related to sustainability, they motivate tour opartors to promote this type of tourism among their clients and they release more related ads and topics in media. This is the responsibility of the wo rld-wide tourism industry.The concept of sustainable development was introduced by the World Commission on Environment and Development in the Brundtland Report in 1987, defining sustainable development as â€Å"development that meets the needs of the present without compromising the ability of future generations to meet their own needs†. Since its publication, the role of tourism has been analysed and the concept of sustainable tourism appeared. The main message of the Brundtland Report seems to be more and more accepted by the tourism industry all over the world.Ecological sustainability means that tourism development does not cause irreversible changes in a given destination's ecosystem. There is an obvious need all over the world to protect natural resources from the negative impacts of tourism activities. In order to avoid or minimise unfavourable impacts, decision-makers must be aware of all the factors that play a role in the development process. Indicators of Sustainab ility â€Å"Indicators measure information with which decision-makers may reduce the chances of unknowingly taking poor decisions† (WTO, 1996).In other words, in the measurement of the progress that an individual destination is making towards sustainable tourism development, sustainability indicators are commonly accepted as one set of useful tools. â€Å"Indicators are both a tool for management today and an investment in the future, since they reduce the risk of inadvertent damage to the resource base on which the [tourist] industry depends† (WTO, 1996). There are some factors which are pushing the tourism industry towards a sustainable development approach: – Increasing regulatory measures The awareness by governments and operators that the growth of tourism can have a negative impact on the environment I think the government and the competent ministries should take the first steps. They should corporate with tourism service providers and with the management and create new regulations and laws. It is very important to take into account sustainability and preservation of nature. – Tourism professionals and operators recognise that environmental quality is essential for a competitive product – Growing wareness of cost savings from sensible resource consumption – Growing awareness of communities about their potential to influence tourism policy Similiar forms of tourism Responsible Tourism Tourism which operates in such a way as to minimize negative impacts on the environment. For example a  forest trip using â€Å"Leave No Trace† ethics would be considered responsible tourism while dune buggy tours would not. Nature-Based Tourism A term for any activity or travel experience with a focus on nature.These types of trips may or may not be environmentally sustainable or responsible. A cruise ships to view penguins in Antarctica fall into this category. I think that this type of tourism is sligthly more popular tha n sustainable tourism. It needs fewer responsibilty. Travels or trips in nature have always been very sought and beloved among families or other target groups. For example in my village and in the neighboring settlements exist tourist groups who regularly participate in different type of nature-based tours.They often go hiking, climbing, they participate on wine tours, visit thermal bathes or observe animals. They like nature and activities connected to nature but it is not guarantee that they conserve the nature and they improve the place they visit. Green Tourism Often used inter-changeably with eco-tourism and sustainable tourism   but more precisely described as â€Å"any activity or facility operating in an environmentally friendly fashion†. A lodge with composting toilets and solar powered lighting is probably â€Å"green†.There are varying degrees of â€Å"greenness†; an awareness of where resources are coming from and where wastes are going is at the h eart of the idea. Ecotourism The Ecotourism Society defines it as â€Å"responsible travel to natural areas which conserves the environment and improves the welfare of the local people†. A rafting trip is ecotourism in that case when it raises awareness and help to protect the watershed. A walk in the rainforest is not ecotourism unless that particular walk somehow benefits that environment and the people who live there.Eco-tourism means when you go to a  trip and you will help to „conserve and improve† the place you visit. In the last few years ecotourism has become a buzz word to sell a variety of products. Almost any term prefixed with ‘eco’ will increase interest and sales. Thus, in the last few years there has been a proliferation of advertisements in the travel field with such references as ecotour, ecotravel, eco-vacation, eco (ad) ventures, eco-cruises, eco-safaris and of course, eco-tourism (Wight, 1994).In my opinion some companies use the word ’eco’ because of particular ineterest or benefit. Maybe that ’eco-products’ and ’eco-services’ make them better reputation or greater madia interest. Therefore I think there are some companies which are not totally aware of the meaning ’eco’ and they use it for their advantage. Marta Honey’s book â€Å"Ecotourism and Sustainable Development†Ã‚  determine 7 defining points of ecotourism:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   1) Involves travel to natural destinations – remote areas, enviromental protection.In my point of view it can be dangerous because in remote areas there are living just small group of people who can form a quite closed community. For them it can be strange to accept and receive tourist, especially huge number of tourist. In other hand, growing tourism have other consequences – to build the necessary infrastructure which could change the local ’untouched’ environment. In tha t case I think the tour operators and organizers should keep the tourism under control, regulate the number of tourists, involve local people to the whole process.For example using private accomodation instead of big hotels can be a good idea or small restaurants which offer local foods can be attractive for tourist and prifitable for local people. 2) Minimizes impact – ecotourism – use recycled materials, plentyfully available local building materials, renewable sources of energy, recycling and safe disposal of waste and garbage, environmentally and culturally sensitive architectural design. In my opinion it is relevant to draw people’s attention to these methods or they should be regulated in order to ensure limited damage to the ecosystem. ) Builds environmental awareness  Ã¢â‚¬â€œ   education for both tourists and residents; free educational trips, reading materials – The Ecotourism Societies guidelines; well-trained, multilingual naturalist guide s with skills in natural and cultural history, environmental interpretation, ethical principles and effective communication. I think it is important for tourist to gain some knowledge about the host country. Every nation has other regulations, habbits, values and culture. Environmental regulations and attitude to sustainability differ from country to country and therefore it is recommended to be informed of certain things. ) Provides direct financial benefits for conservation – park entrance fees, tour company, hotel, airline and airport taxes and voluntary contributions. 5) Provides financial benefits and empowerment for local people – local community must be involved with and receive income and other tangible benefits (potable water, roads, health clinics, etc. ) from the conservation area and it's tourist facilities. I think the popular destination, for example National Parks and other conservation areas will only survive if there are â€Å"happy people† arou nd their perimeters. ) Respects local culture – learning beforehand about the local customs, respecting dress codes and other social norms. As I earlier mentioned gain some knowledge about the host country will benefit us. 7) Supports human rights and democratic movements – Ecotourist need to be sensitive to the host country's political environment and social climate and need to consider the merits of international boycotts called for by those supporting democratic reforms, majority rule, and human rights. Marketing for sustainable tourismAccording to my view an intensive marketing activity can greatly influence the success of a given topic. For instance if the marketers release lot of articles and ads about the sustainability and the importance of it as a  result more and more people are going to deal with the topic. If the marketers raise the public attention than they can make the next step more easily. Implementation of the marketing concept in tourism can be ach ieved through the use of a variety of marketing tools and techniques (Popadopolous, 1989; Calantone and Mazanec, 1991). SegmentationSuccessful market segmentation and targeting involve the appropriate matching of tourist needs with the experience being offered, and, in the case of sustainable tourism, the need for this match is particularly important (Tregear et al. , 1997). Tourism organizations need to give greater consideration to segmenting their market with a view to concentrating on those categories of visitor that are not only economically attractive, but are also likely to be susceptible to messages aimed at encouraging them to adopt sustainable behaviors (Dinan, 2000).I think that during the segmentation process the tourism organizations can choose the right target group who will address later with intensive markerting campaign. On the other hand it is also important to deal with people who are not yet the ecaxt target audience. There are key members, for example the tour o parators or travel agents who can influnce the tourists and encourage them to pay greater attention to sustainable tours. Marketing mix All elements of the marketing mix need to be in harmony in order to increase the success ProductIf we would like to achieve more sustainable tourism we should developing products which are more sustainable in nature- conservation holidays, vacation packages using public transport rather than private cars, small-scale rural community-based tourism initiatives- and moving away from offering products which are intrinsically not sustainable- hunting trips, destinations with poor environmental standards. Intermediaries between tourists and tourism service providers are tour operators who create complete holiday packages and bring together a variety of services.These packages are marketed to customers either directly or through travel agents. Each package generally consists of accommodation (often with food service), transport both to and from the destina tion, ground transport within the destination and events or activities. Today, many consumers expect from the tour operators to supply them products which provide not just quality and value-for-money, but also safeguard environmental and social sustainability. Example The Green Travel Market is a global facility to integrate sustainable products into the packages of European and Northern American tour operators.Green Travel Market gives up-to-date and reliable information on existing sustainable tourism products: destinations, protected areas, accommodation networks, individual accommodation, visitor attractions and activities, excursions or tours, incoming tour operators and transport services. Green Travel Marker is in contact with more than 1. 500 touroperators and with its wide range of services help to local products and services to reach European and US tour operators and media. Price The price paid by the tourist should cover the full cost of their holiday.The cost must also be high enough to: – Ensure a satisfactory experience for the tourist I think satisfactory experience means quality and value for the money paid by the tourist. In the case of sustainabilty there are added other values, for example connection to nature, preservation of the origin environment, improve the visited area or just raise awareness. I have heard several times that the tourists were not totally satisfied with their holiday. Maybe the accomodation had not that quality what the travel agency promised or tourists did not receive a service or the visited place were not an ecotourist destination however they paid for it.I guess in these cases the travel agencies are quilty or faulty because they always have to be aware of the services they offer. They always should have up-to-date information and organise trips for the agents in order to get familiar with the offered destination. – Provide a satisfactory level of profit for the tourism industry – Generate an appropriate level of benefits for the host community – Cover costs involved in putting right any damage caused by the tourist to the environment – Pay for the resources consumed by the tourist PlacePlace refers to the location at which any service component the subject of the marketing campaign will be delivered. Place also refer to the channels of information that are used to spread the message. Promotion I think promotion has the most important role of all elements of marketing mix. By using promotional techniques we can create more sustainable forms of tourism. We can reach large number of people by suing promotional methods. Sustainable promotion should focus on promoting and advertising a tourist site, highlighting the unique characteristics of the area in order not to cause disappointment and frustration among tourists.It is important to promote brochures and advertisements which reflect reality. In my opinion it is necessary to show pictures of a given destinati on in order to get more realistic picture. An other good idea can be to create a blog where tourists can share their experineces and give some advice for future travelers. Tourism organizations and destinations can also use literature and advertisements to raise tourist awareness relating to sustainability. They can undertake ‘green marketing’ or promote soft tourism and infomr tourists of the impacts of their presence.Tools Communicating sustainability It is essential to inform tourists in a positive way about sustainability efforts and draw attention that environmental quality means quality tourism experience. If we talk about environmental quality we can mention the following: small-scale, quality service, personal relations, traditions, intact and protected nature, rest, modern lifestyle and healthy and local food. Eco-labelled products provide good quality service and quality products should respect the environment. Example Communication efforts of VISITThe Europea n VISIT initiative developed its own communication strategy for environmental quality in tourism. In 2002, the VISIT image campaign was launched under the motto: â€Å"Caring for the Environment †¦ is caring for the Visitor†. This slogan connects environmental quality with the quality of the product and experiences in addition it raises the overall awereness about this topic. They used print and online media (brochures, catalogues, website, publications) in order to spread the message. The VISIT Holiday Guide was launched in 2003 under the motto â€Å"Your visit makes the difference†.It provides detailed and structured description of more than 1,000 hotels, bed & breakfasts, holiday houses, youth hostels, camping sites and restaurants. Education and awareness programmes Environmental education  is a learning process that increases people’s knowledge and awareness about the environment and associated challenges, develops the necessary skills and expertise to address the challenges, fosters attitudes, motivations and commitments to make informed decisions and take responsible action (UNESCO, Tbilisi Declaration, 1978).Education and awareness programm should address to both the professional sector and the general public. These programms should contain information about the direct and indirect impacts of tourism, the causes with his effects, the global and local issues, the immediate and long-term issues and good practices in the area. Key members of spreading information are tour operators. They can provide variety of information about sustainable tourism issues, encourage their clients to conserve, avoid negative impacts on environment and cultural heritage, to respect national egislation of the visited area as well as traditions of local communities. Education and awareness-raising is also required at all levels of government. The relevant ministries have to deal with tourism and enviromental issues. It is quite important to raise aw areness within the academic sector responsible for training and research on issues regarding sustainable tourism. In my opinion the education and awareness programs means the most important tools of promotion and form the basis of the sustainable marketing. It is essential to start raise awareness in the kindergarten or in elementary school.If we show good example for children and we emphasize the importance of sustainability and preservation they will take this issue seriously form they childhood. I think that is the problem in many countries because people often feel that enviromental problems are just magnified and we have other problems in society or in our life which are more important or urgent. But it is not true because if we don’t take seriously these problems and don’t deal with that issue now maybe that we can do nothing in the future. It is the responsibilty of all people to conserve the environonment and draw other people attention to the importance of the issue.Ecotourism in Hungary In the last few years Hungary has taken a really proactive approach to ecotourism. The country has more than 300 nationally protected areas and over 1 000 locally protected sites. Hungary’s attitude towards conservation and preservation is one that facilitates ecotourism efforts by local businesses and ecotourism demand from tourists. Hungary is a great place where tourists and local people can find number of way to relax and have fun. In the following I  will show some good opportunity for ecotourism in Hungary. BudapestBudapest is the Hungary’s capital and an increasingly popular spot for tourists. With its rich and complex history, stunning architecture, lovely people, and fantastic culture, Budapest is one of the great cities of Eastern Europe. Budapest’s Urban Adventures offer some great, locally-run day tours with a touch of ecotourism for everyone. Their specially designed Budapest tours allow visitors to discover the city i n a  personal and unique way. Unique  local experiences  are integral to responsible travel, and one of the classic local experiences in Budapest is to visit cities thermal baths.Visitors can learn about the country’s spa traditions and explore some of the city’s best landmarks on this adventure. These thermal baths are  icons of Budapest, and are frequented by both locals and tourists who are looking to soak away their problems and pains. Budapest Urban Adventures’  Sights & Spas tour  puts a unique spin on the thermal bath experience by providing visitors with an insight into spa traditions and histories, as well as other traditional and architectural elements of the city. Sights and Spa tour – Highlights: Ride the continent’s oldest subwayLearn about Hungarian spa traditions Visit a church carved into a hill Discover Budapest’s Jewish quarter See Europe’s largest synagogue Admire the buildings from a city tram Walk thro ugh City Park Experience the cosmopolitan vibe of Budapest An other interesting offer of this company is the ‚Budapest Explorer tour‘ by which visitors can explore the capital by tram, foot and metro. Budapest Explorer tour – Highlights: Explore the iconic city landmarks on this Budapest tour Ride the continent’s oldest subway Admire the waterfront from a city tram Walk through City ParkExperience the atmosphere of a Budapest market Stroll along Andrassy Avenue Explore Franz Liszt’s old neighbourhood Discover local Budapest travel highlights and World Heritage sites Farm-House Hostel Many tourists come to Hungary and stay only in Budapest but it is worthwhile getting out of the city and  visiting other part of this wonderful country. In the south part of Hungary there is a tiny village Kiskassa where visitors find the extremely hospitable and totally endearing  Ecohun Hostel. Ecohun is a  traditional Hungarian farm-house  that is  locally o wned and operated.The hostel has the same facilities as a typical hostel, in addition it offers guests a unique insight into the local agriculture industry and traditions. The hostel typically caters to short-term accommodation but for those who are seriously interested in sustainable agriculture and alternative technologies, longer-term accommodation is available. I  think this form of ecotourism is a  very interesting one beacause nowadays lots of people would like to escape from busy cities, hide in a  calm environment and enjoy the opportunities of the nature.I  have some experiences in that area. I  have worked for three summers in a  small hotel in Slovakia. This hotel accomodates tourists who came to the city because of the thermal bath. The hotel has the ideal potentials for ecotourism beacuse it has a  big garden and almost every food ingredients, vegetables and fruits come from that garden, there are lot of animals which are very popular among the hosts, they can stroke and feet them and the hotel is sorrounded by a  large yard with beautiful flowers and trees.They regularly organise traditional programs, for example riding days, arts and crafts camps or public picksticking. I  really enjoyed working here. One thing which I  can suggest to this hotel – to promote themselves more in ecotourism way beacuse they emphasized mainly the accomodation and the related services and such values as nature, original agricultural traditions, calm atmosphere were less highlighted. Local Birdwatching Tours Hungary is home to an exceptionally diverse cascade of birds, making it an  attractive ecotourism destination  for birding. The spring and summer onths are the best period for this type of  ecotourism in Hungary, because most of birds are present. Ecotours  describe themselves as the  natural leaders  in Eastern Europe. Ecotours offer a variety of tours to ecotourism destinations around the world, but the majority of their to urs are in Hungary. Their tours are typically very specialised. They provide profesionally guided birding trips, birdwatching, butterfly, wildlife, nature and culture tours. Taking a tour with Ecotours is a sure way to experience local fauna from one of the leaders in  ecotourism in Hungary.According to my opinion the county’s potentials are good but maybe not well-exploited. People are not well informed about ecotours and ecotravels. In many cases those people are attending on these kind of tours who have similiar hobbies. For example people who like birds and animals they are mostly participating on professionally guided bird watching tours or on wildlife tours or people who love sports are attending on cycling or hiking tours. This is not problem because they can enjoy their hobbies.On other hand I  think these programs can be promoted among people who are looking for a  relaxing weekend. Not just an expensive wellness hotel can provide carefree relaxation but a  t rip in the nature can be memorable and restful. Hungary should more effectively and intesively advertise or promote its potentials. For example when I  was working in a  travel agency in Gyor during my internship I  did not meet with a brochure or catalogue which was focused on ecotourism. Our agency did not offer any type of program related to ecotourism.I  know just some organised cycling tours in Gyor which can be mentioned as ecotourism. Sum up I  think ecotourism must be developed and promoted in the following years beacuse despite of the favorable potentials, ecotourism is not quite popular in Hungary. As I  mentioned good marketing and communication tools can greatly help. Conclusion It is obvious that the tourism is the fastest and largest growing industry in the world beacuse millions of people are travelling every year. Travel and tourism is an important part of the world economy.Fortunately people realized the importance of the environment therefore sustainabl e and ecotourism started to develope rapidly. Eco travel or travel for the purpose of experiencing wildlife, natural attractions and indigenous cultures has become the fastest growing segment of global tourism. Ecotoursim in Hungary  is still growing and will likely continue to experience an increase in ecotourism operators as well as ecotourists. The country has a lot of potential and the right attitude therefore Hungary can become an attractive ecotourism destination in the near future.In my opinion building enviromental awereness is the most important part in the marketing process of sustainable tourism. It is very importatant to start education and awereness programs in elementary schools or kindergartens, organize free educational trips, supply reading materials about this issue. Education and awereness programs should address tourists, general public and government too. It is essential to draw attention to the importance of this topic because we have to care about the future generation. Resources ttp://www. guardian. co. uk/travel/2002/jul/07/travelnews. observerescapesection1 http://www. globalbasecamps. com/sustainable-tourism-ecotourism http://www. mynatour. org/destination/ecotourism-hungary-local-experiences http://www. untamedpath. com/Ecotourism/what_is_ecotourism. html http://www. untamedpath. com/Ecotourism/defining. html http://www. linkbc. ca/torc/downs1/vol26no1_article06. pdf http://www. biodiversity. ru/coastlearn/tourism-eng/tools_si. html http://www. englisharticles. info/2010/06/19/unsustainable-tourism/

Reasoning Aptitude

Reasoning Aptitude Eric Gibbs BCom275 Sunday, March 31, 2013 Lisa Sanchez Reasoning Aptitude The reasoning career activity was a big help, I already knew that I was struggling in presentation and when I did this activity in my results it gave me a good amount of tips to help develop better presentation skills. I learned a lot from the tips they gave me I learned that before presenting my message, think of how I can communicate my genuine concern to the audience, and show them something in your presentation that clearly demonstrates my commitment to the message.I have to use appropriate body language to reinforce my spoken words, and ensure that the audience understands the importance of the message. Another good tip was to practice and rehearse important presentations in front of a mirror. If possible, I should gain access to a video or at least an audio tape recorder, and record my presentation. Play it back and make a note of areas that didn't come across so well and try again. Thi s tip is the most helpful of all the tips I have received. Learning from my tips, persuasive communication can help me be a better speaker in the career that I choose.The ability to persuade is crucial in the business world. On a day-to-day basis, I need it to convince employees to work toward company goals or to persuade colleagues or clients to consider your ideas and suggestions. If I can master the art of persuasion, I can not only win the support of others, but I also will be able to unify my team and encourage them to work together. Career Interests Profiler Based on what you told us, you are†¦ Download PDF Enterprising Enterprising occupations frequently involve starting up and carrying out projects.These occupations can involve leading people and making many decisions. Sometimes they require risk taking and often deal with business. Social Social occupations frequently involve working with, communicating with, and teaching people. These occupations often involve helping or providing service to others. Conventional Conventional occupations frequently involve following set procedures and routines. These occupations can include working with data and details more than with ideas. Usually there is a clear line of authority to follow. Competencies †¢ Strengths | | |Coping with Pressure |[pic] | |Following Instructions |[pic] | |Delivering Results |[pic] | |Adapting to Change |[pic] | |Organizing |[pic] | |Cooperating |[pic] |Work Culture Results Well resourced †¢ safe place to work †¢ comfortable, well-designed work place †¢ all the necessary resources to do high standard work Ethical †¢ emphasis on fairness †¢ active promotion of equal rights and justice for all †¢ the chance to contribute positively to society and make a difference to people's lives †¢ emphasis on social and environmental responsibility Supportive †¢ secure, stable environment †¢ clearly defined jobs, goals and expectations †¢ no conflicting demands †¢ considerate management †¢ focus on employee welfare †¢ lots of personal development and feedback †¢ lots of recognition and celebration of success †¢ fun place to work

Benefits of computing gross profit on sales in contrast to contribution margin

The computation of gross profit on sales, which can be derived under the absorption costing approach, is a profitability measure normally conducted under financial analysis. This accounting ratio outlines the gross profit generated from every $100 of sales. Such measure is highly useful in financial analysis, because it provides indications on the profitability potential and cost efficiency of the company. For instance, if there was an increase in sales of 10%, but the gross profit margin declined by 4%.This indicates that the cost efficiency of the organization deteriorated during the period. Such analysis cannot be conducted under the contribution margin approach, because gross profit is not present. However, under the contribution margin approach one can calculate the contribution to sales ratio which indicates the contribution determined from every $100 of sales. This would also provide indications on the control of variable costs once compared over time.Difference in Net Income arising from different approaches. In the example of ABC Company the profit under the two methods is the same. However, this is not always the case. Profits under the two methods differ whenever there is movement in inventory. This is due to the fact that since under the absorption costing technique fixed manufacturing costs are included in the cost of goods sold, a proportion of fixed costs will be included in inventory leading to such a difference.Contribution margin approach not allowable for external reporting. The contribution margin approach, despite being highly useful to provide valuable information for decision making, is not acceptable for external reporting. This is due to the fact that it does not comply with the Generally Accepted Accounting Principles (GAAP). For example, under the GAAP the income statement layout should clearly outline the gross profit made by the company. Under the contribution margin method this is not highlighted.Another important reason why the ab sorption approach is allowable for external reporting and not the contribution approach is due to the way in which the income statement is classified. The GAAP state that the income statement is classified by function, like under the absorption method. In the contribution approach it is classified by cost behavior. Indeed separation between fixed and variable costs is made under such method. This conflicts with another requirement of the GAAP. Reference: Drury C. (1996). Management and Cost Accounting. Fourth Edition. New York: International Thomson Business Press.