Managing People Global Context-Human Resources Management Essay

Managing People Global Context-Human Resources Management - Essay Example Indeed, it seems that in Starbucks the contribution of employees in organizational performance is highly appreciated. The role of intrinsic and extrinsic motivation in Starbucks is analyzed below using appropriate literature. It is proved that emphasizing on employee motivation can help an organization to increase its competitiveness even when market conditions are quite turbulent, as today. In order to understand the importance of employee motivation for the standardization of business performance, it is necessary to understand the context of employment relationship, as developed in businesses of different size worldwide. According to a description provided by ILO (2005) the employment relationship is a framework in the context of which an individual, called ‘worker’ provides services to the employer, an individual or an organization, under specific terms (ILO 2005, p.22). The terms of the employment relationship, including the level of payment, the length of days-off and so on, can be differentiated in each country according to the local laws and ethics (ILO 2005, p.22). In the literature, the aspects of employment relationship have been extensively explored. Most theorists have focused on the importance of employee satisfaction for employee performance, at the level that an employee who is satisfied with his job he is more likely to perform high compared to an employee who is dissatisfied, i.e. an employee who feels that his contribution in the development of daily organizational activities is not appropriately appreciated (Kaufman 2004). Reference can be made, for example, to the Motivation - Hygiene theory of Herzberg. The specific theory promotes the idea that ‘employee satisfaction and dissatisfaction have two different dimensions’ (Pride et al. 2011, p.283). In fact, the factors that can influence employee satisfaction are divided into two categories, Motivation factors and Hygiene factors.

The Impacts Of Tourism Development Tourism Essay

The Impacts Of Tourism Development Tourism Essay The aim of the study is to examine the importance of tourism development in the region of Trou-aux-Biches whilst investigating the benefits and drawbacks of such a development. Objectives of study The objectives of the study are to Assess the perceptions of inhabitants towards tourism development in the region. Investigate the benefits and drawbacks of tourism development in the region. Explore the transformation that the region and the locals have experienced during its tourism development phase. To know to what extent the host community is involved in decision making concerning tourism development. Problem Statement Contemporarily, tourism industry is a thriving industry and has become a boon for many countries, most especially for the developing countries that have no other reliable and alternative resources other than tourism. Tourism contributes drastically to the local economy, social and environmental aspects (quoted from?!!). Many local communities recognize that tourism can inspire change in social, cultural, economic and environmental dimensions, where tourism interests have had a close bond with the local people (Richards Hall 2000, Beeton; 2006). Initially, the economic aspect is one of the most significant aspects which is affected by tourism as it acts as an export industry by generating revenues to the host country. A host nation will gain foreign exchange, which will contribute to improve the nations balance of payments (Liu and Var, 1986; Dogan, 1987, Gee et al, 1997) Furthermore, improvements in the social area are equally of vital importance as it helps the locals to get employment in the tourism sector. Thus, it decreases unemployment by creating new job opportunities (Sheldon and Var, 1984). Consequently, the inhabitants also have a better standard of living and advanced income with the tourism activities. Moreover, environment as well plays a fundamental role in the tourism context. The environment is perhaps one of the most vital providers to the allure and magnetism of a destination. Picturesque spots, pleasant climates and distinctive landscape attributes have an essential impact in tourism development and the spatial circulation of tourism movement (Coccossis and Nijkamp, 1995). Increasing for tourism encourages new infrastructure investment (Inskeep, 1991), and communication and transport possibilities (Milman and Pizam, 1988). However, if tourism is not well planned and managed, it may lead to negative impacts and reduce the efficiency of the positive ones. The benefits received from tourism development many not always be positive, but also has the prospective for negative outcomes at the local level (Lankford Howard, 1994). Thus, it is usually believed that residents perceptions are of vital importance and they should be involved in the crucial planning and policy consideration of the successful tourism development. Chapter 2: Literature review This chapter provides a synopsis on tourism development and most specifically residents perceptions regarding tourism expansion in Mauritius. Many examples are based on the region of Trou-aux-Biches where the opinions of the residents have been taken into consideration. The literature review will be based on the following topics which are mainly: tourism development, tourism impacts, and residents perceptions towards tourism development. 2.1 Introduction: Tourism is one of the largest growing industries in the world (Choi et al, 2008; United Nations World Tourism Organization (UNWTO) 2009). Tourism has been a great help and a boon to many countries, most especially the developing countries or countries with no alternative resources other than tourism. However in recent years, a change has been observed in the behavior of tourists. Tourists are now getting more and more interested in destination whereby local cultural, ethnics, indigenous customs and the historical heritage have their own importance and where they are managed in a responsible manner. There is no doubt that tourism contributes significantly to major economic benefits of countries, especially in the case of Small Island Developing State (SIDS) countries like Mauritius. Nevertheless, several studies have also shown that tourism industry also contributes to environmental degradation and negative social and cultural impacts (Choi et al, 2008). Nowadays, tourism is valued as an economic giant not only for developing countries but even for the developed countries worldwide (Chand et al, 2012). Tourism has been proved to be a means of economic growth and job creation in the local communities. The tourism sector does not only generate wealth but also enhance assess to fundamental services, for instance, infrastructures development, sanitation, telecommunication, transport and so forth. The residents support has a fundamental significance in the tourism development. If the residents do not approve of having tourists in their particular region, it can cause a huge chaos which can affect the whole community at large. That is why, the whole society needs to come together so that they can work for the benefits of their areas and hence, achieve heights. If seen closely, it is the people of the community itself that benefits enormously from the tourism development. Apart from the benefits mentioned above, they also come to learn abou t different cultures and languages; they become more confident and their communication skills get better. It also gives the people a real sense of pride and identity of their community. Even though tourism is beneficial in many levels, particularly economy, nonetheless, there are some strings attached to it. Tourism inexorably brings with it cultural and environmental degradation. For this reason, many tourism organization or hotels itself are taking initiatives to go green, that is, the latter are going towards sustainable development for a better future. 2.2 Tourism development in Mauritius: Tourism has come out as a chief development industry in many countries and Mauritius is no exception. This means that an increasing proportion of the worlds population is dependent upon the continuing growth of tourism for employment and income.(Faulkner and Tideswell, 1997). Mauritius being a small island in the Indian Ocean has been able to make recognition of itself in the tourism world and is considered today as one of the best and appreciated destinations in the world. The tourism industry in Mauritius adds up to 11 % and has been a crucial aspect in the overall expansion of Mauritius (Stephen Moores, 2012). Tourists love the island because of its tropical climate, natural and man-made appeals but mostly because of its exquisite beaches and lagoons and its cultural diversity. Mauritius has made a reputation for outstanding service in the tourism industry. Since the beginning of tourism in the island which was in 1970, this industry has been expanding accordingly, hence increasing from 18,000 in 1970, to 103,000 in 1977 and then to 656,450 in 2000 (Mauritius Attractions, 2013). After a decade, which is in August 2011, the numbers of tourists increased to 925,000 which is something spectacular in itself for the country (AXYS Stockbrocking Ltd, 2012). The numbers are already reaching 1 million visitors which was the prime purpose of the government. Though tourism is still the third pillar of the economy of Mauritius just after the manufacturing and agricultural sector, it is contributing significantly on the economy and has been also being a chief aspect in the development in Mauritius in general. Furthermore, the main market of tourists arrival in Mauritius is the European, chiefly from France and the Great Britain. The nearby Reunion French Territory is the most important short haul source market accounting for about 13% of total tourist arrivals (Mauritius Attractions, 2013). It is followed by South Africa, Germany, India, Italy, Switzerland, Australia, China and Russia (Wikipedia, 2012). During the recent years, there has been a drastic change in the arrival of tourists from the Republic of China as the government decided to diversify the market due to the financial crisis in Europe (Wikipedia, 2012). There has been a 5 % decline in the arrivals of tourists from Europe due to the economic downturn (Central Statistics Office, 2012). Although there has been a slight decrease from the tourists coming from Europe, the tourism revenue attained 30 billion for the period of January to September which in itself is quite enormous despite going through such struggle (Defi Media, 201 1). Nevertheless, in 2012 the Bank of Mauritius expected an increase in the tourism revenue from 42.8 billion to 43.2 billion Mauritius rupees thanks to higher arrivals (Bank of Mauritius, 2012). However, now Mauritius is making a huge attempt to expand new markets so that it can attract diverse type of tourists. Our tourist industry is extremely eurocentric and, given whats happening in Europe, we are suffering big-time, says Gilbert Espitalier- Noà «l, director of Espitalier Noà «l Ltd (ENL), a dynamic business group in Mauritius. After seeing one of Mauritius main competitors that is Maldives drawing interest in China tourists, hence Mauritius is also trying to do the same. Mauritius is also trying to pull attention on other markets like Russia and India (Stephen Moores, 2012). But with many west European countries in recession, a decline of 6 percent in European tourists to 279,643 -still around two-thirds of arrivals was partly offset by an increase of 16.7 percent in visitor numbers from Asia to 51,353, Statistics Mauritius said. 2.3 Tourism and the local community One of the most essential aspects of tourism is that it takes into consideration the ambitions and opinions of the local or host communities. Tourism can make a destination popular and well liked if they are welcomed in a good manner and well treated in that particular locality. When a community is implicated in one way or another in the tourism development in a region, it gives them a sense of being a part of this industry. Moreover, the locals usually are at high advantage of the tourism development occurring in their particular regions. Tourism has been a blessing in disguise for many residents and has brought a radical change in their lives. With the advent of this industry, the lives of people or the country at large has transformed to a great extent, whether it is the economy, job creation, standard of living, infrastructures, foster peace and stability among others. Tourism has helped Mauritius extensively on the economic level at such a time when the countrys other sectors were going through bad phases. Not only the coastal regions are at benefits of the tourist development in their regions but even region like Arsenal which is found in the North of Mauritius, is benefitting of this industry. The village has quite a number of shops and shopping malls where tourists come in masses to do shopping. Hence, it can be seen that tourism helps in almost all the medium and small ventures of the country. These days community-based tourism (give proper definition of community-based tourism!) is gaining esteem worldwide as an alternative to mass tourism. This new kind of tourism supports a connection with the local residents and the experimentation of diverse sensations. Community based tourism is thus regarded as a means to enhance community development, cultural heritage and conservation. It should also be used to deal with poverty (Equation, 2008). The chief advantages of Community based tourism (CBT) are observed to create jobs, alleviate poverty, pride and satisfaction, community capacity building, revenue for preserving and upgrading the cultural sites. . If community based tourism is well planned and done through the whole community, it can bring on great economic benefits to the community itself. Ultimately, local communities are the chief reasons that enable tourists to discover local habitats, wildlife and celebrate and respect traditional cultures, rituals and wisdoms. However, community-based tourism is not a cure and cannot be seen as the only solution but it can be used as a powerful tool to achieve areas development (Telfer Sharpley; 2008). Nevertheless, any community based tourism practices will not be fruitful unless it is carry out in a responsible manner. Community based tourism practices in Mauritius are very limited but exist in Mauritius. One example where community based tourism has been practiced is when there was the construction of Le Trou Aux Biches Hotel, whereby major benefits were provided to the inhabitants such as job creation, new health centre, new post office, new police station and better infrastructure. However, even throughout this practice there were some constraints such as poor marketing access. It is important to highlight that twenty three people, being inhabitants of the locality were unaware of the facilities and benefits that the project were bringing. Those twenty people even objected that an EIA (Environmental Impact Assessment) license be issued for this project. It was later on after clearing all confusion that finally this project was finally accepted by the whole community. Hence, in this case it can clearly be concluded that a good communication system is important between the development organization and the community. 2.4: The roles of stakeholders in tourism development Tourist friendly destination is a concept that provides satisfaction by fulfilling tourists wants and needs through the maximization aspects of space, activity and products sans interference and or problems, beginning from a tourists place of origin all way to the desired tourism destination (Anuar, Ahmad, Jusoh Hussain, 2012). A thriving tourism development relies hugely on exceptional collaboration and communication between all stakeholders engaged in the tourism scheme. Hence, tourism is a complicated social structure. Stakeholders are any individual or groups who can affect or is affected by the success of an organizations goals (Freeman, R.E, 1984). Stakeholders can easily influence or be influenced or affected by the organizations deeds, aims and strategies. Moreover, the stakeholders in the tourism sectors are: residents, local companies, employees, media, or is competitors, government, business organizations, tourists, activists and last but not least, tourism developers. The figure below shows a tourism stakeholder map adapted by Freeman. Full-size image (10 K) Fig1: Tourism Stakeholder Map- Adapted from Freeman (Freeman 1984:55) Besides, it is imperative to include all stakeholders, and most predominantly the stakeholders, in the developing process of tourism. A tourism venture cannot thrive without their supports. Stakeholders in a tourist destination refer tourists (as demand), industries (as the supplier) and last of all, hosts like the local community and the environment (Pavlovich, 2003). In a study by Ritchie and Crotch (2003), stakeholders in tourism destinations are classified as suppliers and supporting industries, marketing intermediaries and facilitators, members of the public and local as well as foreign customers. The most vital thing to bear in mind is to take the consideration of the locals as they can easily damage the tourism destination by opposing to the decisions made by the topmost stakeholders. To begin with, the role of the government is a fundamental one as they are in charge in setting policies and legislative structures in the industry. Government involvement may be essential so as to help in decreasing poverty and also to enhance the involvement of tourism to socio-economic development. The main aim why governments should devise a tourism development strategy is initially to regulate and handle the negative areas of the tourism industry, mainly the negative social and environmental effects. (give examples to what government has contributed to tourism in Mauritius) 2.5: Residents attitudes towards tourism development It has been broadly known that tourism development is a mixed blessing for host communities. Mathieson et al (1982) defines the host community as the inhabitants of the destination area and it is their attitudes which will lead to the success of the tourism industry. Tourism development does not only make profits but it also inflicts costs (Jafari, 2001). Attitudes are described as the mind-set of an individual towards values (Allport 1966, p. 24) and as an enduring predisposition towards a particular aspect of ones environment (McDougall Munro 1987, p. 87). They are put together upon the perceptions and ideas of reality, but are directly linked to intensely held principles and ethics. Based on this insight of attitudes, researchers understood that residents attitudes regarding tourism are not merely the evidences of residents perceptions of tourism impacts, but the results of interaction between residents perceptions and the factors affecting their attitudes (Lankford et al. 1994). Moreover, tourism brings considerable social, economic and environmental impacts to local communities and the surrounding areas (Weaver et al, 2002). The nature and magnitude of these impacts have been a major concern for planners, community leaders and social scientists for several decades. Residents attitude toward tourism development is a much acknowledged research topic and in the last few decades, many researches have been conducted in this field. Hence, the emergence of several tourism impacts studies and ways to measure residents attitudes came into surface. The researchers began to use several resident attitude related attributes to outline perceived tourism impacts by the residents. In this decade, many researchers like Chen (2000), Andriotis (2005), Choi et al (2005), and Wang et al (2008) have studied different aspects of resident attitudes toward tourism. Furthermore, Chen (2000) investigated loyalty to tourism from an urban perspective in Virginia and three dimensions were used which were benefits, impacts and equity. A twenty seven attitude scale and three dimensions consisting of benefits, impacts and equity were used for this study (Mc Cool et al, 1994). It was found that the residents were likely to agree that first tourism attracts more spending and investment in the community economy; secondly tourism encourages a variety of cultural activities by the local population, thirdly, the overall benefits outweigh the negative impacts and last but not least, tourism provides many worthwhile employment opportunities (Chen, 2000). The results imply that urban residents were apt to believe that tourism creates benefits for their communities from both economic and cultural perspectives. Moreover, respondents were likely to have endorsing attitudes toward the tourism development surrounding their community. Besides, it was found that faith ful and devoted residents felt that total tourism benefits should surpass the negative influences whereas the non faithful locals were more alarming about the traffic congestion and land pricing. As far as Wang et al (2008) studies are concerned, the latter made an investigation from a rural perception. The key structure used in the study is the social theory exchange (Ap 1992) and it was carried out in Washington, North Carolina. The social exchange for this study uses the concept of sociology and psychology known as A Tourism Impact Attitude Scale (Lankford et al, 1994). The perceived personal advantages were subsequently considered and it was found that residents perceptions of personal advantages from tourism were intensely attached with their approach toward the tourism industry in a positive way. In the demographic outline where the genders were segmented, it was noticed that male respondents perceived less benefits associated with downturn improvement and occupations linked to arts and cultural features than their female counterparts. For this reason, additional segmentation was carried down with respect to the demographic profile. As far as Andriotis (2005) is concerned he also carried out a survey on the perceptions of the local people in Crete and their preferences for the tourism growth. In this survey, the perceptions of tourism growth were assessed in three Cretan community groups. To begin with, there were residents who generally rely on tourism employments, followed by non dependent residents and lastly tourism business people. It was found that all of the three groups showed a high degree of optimistic approach toward tourism and tourism development, although if there was some difference of judgments for the types of tourists, kind of facilities and actions deemed helpful for the island. In addition, there has been a different type of residents attitude which is known as Cohort Analytical Approach. This study concentrates upon the transformations in residents attitudes toward tourism over a period of time and the study was done by Huh et al (2007). A seven years periods Tourism Impacts Tourism is now particularly recognized as a foremost economic contributor in many destinations around the world, increasing value for foreign exchange but is also support for the export businesses and social, environmental and historical resources support and protection. As so many industries, tourism industry has also displayed a rapid growth and has become an international industry. Certain growths are communication technologies, comfort, speed, capacity and price on transport vehicles (Ceken et al., 2008). Costs of tourism and economic advantages reach practically everybody in an area in one way or another. Our quality of life of our citizens is impacted by the tourism economy that we have. (Barry Armstrong, 2004). Tourism impacts can boost an economys through various positive economic impacts. Nevertheless, it can also have some negative outcomes that can cause a downfall to a countrys economy. Positive economic tourism impacts: Today, tourism is one of the largest industries and offers the most economic revenue. Hence, various countries worldwide attach significance to this industry. In addition, tourism industry is a significant industry for developing, less developed and island countries such as Mauritius itself or Cyprus for instance, as it expands economic growth, foreign currency input, income and employment. These countries, principally island countries see tourism as an economic rescuer and knight in a shining armor and also an opportunity for growth. In other words, tourism offers imperative contributions for development in the country, as tourism is an element of development strategy (Ozbey, 2002). Tourism industrys extensive involvements to national economy are a known reality. For this very reason, developed and developing countries have attached enormous significance to tourism (Ozturk and Yazicioglu, 2002). Its excessive development and growth rates, considerable amounts of foreign currency inf lows, infrastructure improvement, and beginning of new organization and educational experience vigorously affect several sectors of economy, which positively contribute to the economic and social growth of the country as a whole (Mirbabayev et al, no year). A sector such as travel and tourism cannot fail to have influence on the cultures, people and most significantly the economies of destination regions or countries. Furthermore, it is most frequently the positive economic impacts that convince companies or businesses, governments and individuals to get engage with the tourism expansion in the first place. The largely highly developed western countries, such as Austria, Switzerland and France have gathered a big deal of their economic and social welfare on profits from tourism (Mirbabayev et al, no year). The tourism industry has the aptitude to provide a range of positive impacts, the most vital of which are: increased domestic income and foreign currency, increased employment, improved infrastructures, carrying capacity, improved standard of living, purchasing power increases when the income increases, goodwill of a country increases, community based tourism and so forth. Employment creation: Tourisms aptitude to create jobs is one of the chief motives why governments support its expansion. According to a current statistic, tourism provides about 10 % of the worldwide income and provides employment for almost one tenth of the worlds workforce (Mirbabayev et al, no year). As employment, in the year 2009, 1.2 million citizens worked in only Spa tourism in the world (turizmden.com, 2009).When evaluate with creating jobs in the manufacturing sector, service sector employments in tourism is perceived as a comparatively cheap and easy means of making employments accessible, given that the associated start-up expenses are generally lower. Tourism does not only create direct employments but it also creates indirect employments. The direct employments in tourism takes place in areas, for instance, hotels, transport operators, travel agencies, tour guides, government divisions and so forth. While for the indirect employments, there is banking, transport companies, construction and street vendors, For example, in Trou- aux- Biches, there are many salespersons who sell their products on the beaches and many craft markets are also available around in the coastal areas. Through the means of direct and indirect employments, tourism enhances the common purchasing power of ordinary citizens. Economic multiplier effect: Tourism not only generates employment in the tertiary sector but it also supports development in the primary and secondary sector of the industry. It is known as the multiplier effect which simply means how many times money spent by a tourist flows or circulates through a countrys economy. The direct economic impacts are those that take place at the front line of the tourism enterprise. Therefore, when tourists spend their money in hotels, restaurants,  transportation  and  communication  services and retail outlets, for example, this will create direct income, output,  government  revenue and  employment  effects, as well as requiring some direct imports of goods and services. (Fletcher, J.E, 1993) As for indirect one, for example, when tourists spend their money in a restaurant, thus the restaurant will use some of the money it obtains on food and beverages, transports, heating among others. The hotel in Trou-aux-Biches, for instance, buys vegetables from the local farmers who may use some of the money on clothes or fertilizers. The demand of the local goods and products rise as tourist often buy souvenirs and meals which enhances secondary employment. The multiplier effect carries on until the money is ultimately leaks from the economy through imports, which is the purchasing of goods from other countries. Increased foreign currency and domestic income: The travel and tourism sector produces revenues and wealth for local councils, private individuals, businesses, voluntary bodies and national governments-from the modest income earned by a couple running a bed and breakfast business in Trou-aux-Biches to the millions of rupees generated by the Beachcomber resorts in the region and the billions of pounds earned from tourism by many countries around the world. At global level, money that tourists spend in a country can play significant role to its balance of payments, for instance, the flows of money into and out of a country. Moreover, tourism contributes to the economy as foreign currency contribution and employment (Ozbey, 2002).  Many developing countries are going towards tourism industry as a way of boosting their foreign exchange and hence, spending the money they obtain from tourism to improve education, health and social facilities. Mauritius foreign exchange increased to 3046.30 USD Million in December of 2012 from 2990.70 USD Million in November of 2012 (Bank of Mauritius, 2013). Tourism also brings in huge amount of foreign currency for an LEDC (less economically developed country). One of the recurring themes of the twentieth century has been that poor countries have not often found that they do not have enough foreign currency to import the raw materials that they need. For example, Tanzania suffered from a severe balance of payment deficit, so much so, that it simply couldnt afford to import enough oil to industrialize. What tourism does is bring in foreign currency, which allows LEDCs to import machinery, in order for them to industrialize and commence economic development. Foreign earnings have also been used in this way in Kenya, where $400 million a year in foreign currency comes in, to buy the products and services necessary for development (EssayWriter.Co.UK, 2005) Better infrastructure: Besides, tourism speeds up infrastructure and superstructure development. Infrastructure works are water, electricity, roads, communication, transportation and so forth. Superstructure works are accommodations, restaurants, entertainment centers among others. Many countries work to meet the world benchmarks with such infrastructures and superstructure works. For example, in the year 2005, a second airplane was built in Antalya airport where a lot of investments were spent for transportation and telecommunication and hence, Antalya exerted to seize the world standards (Turizm ve Otelcilik Portali, 2009). Another example is the residents also benefit from infrastructure and superstructure facilities, several services such as police, fire brigade, health services (Ozturk and Yazicioglu, 2002). For instance the region of Trou-aux-Biches has seen a major transformation with the new development of roads, renovation of police station, facilities such as a modern dispensary, post office and a bank. It all happened because the tourism industry is flourishing in the region. Same applies for the expansion of the Sir Seewoosagur International Airport where the government is spending billions of money with the intention to accommodate more numbers of tourists. Hence in a way through tourism industry, the country is seeing great transformation which is in a positive way. It is good to remember that infrastructure and superstructure works prepared by giving significance to environment form great costs in the beginning, but these works will revolve as long-term income for future (Aslan and Aktas, 1994). Negative economic impacts: Positive socio-cultural impacts Tourism has several of socio-cultural impacts. This means that social constitution; the cultures and traditions can be influenced, altered, or even totally substituted due to tourism. These socio-cultural impacts are hospitality, culture (art, religions, and historical remains), education and custom and traditions (Kilià §, 2003). There is a strong connection between tourism and culture. For instance, it boosts attributes of local activities such as festival, art and folklore (Ozbey, 2002), supports to safeguard cultural and historical sites. Each and every of these aspects can actually create chaos in peoples holiday. Most particularly, historical treasures, ethnography and archaeological museums in Turkey can be taken as an example (Kilià §, 2003). For example, Istanbul links tourists with its cultural and historical appeals and due to its several attributes, it obtained 2010 Culture Capital of Europe title. Furthermore, in order to enhance the tourism industry, enormous capital is spent to protect and conserve the local heritage, to enhance infrastructures, to offer better local facilities which in turn creates better education system, enhanced leisure facilities, and hence a superior standard of living of the local people. The inhabitants become more knowledgeable as they interact with tourists with different languages.   Tourism gives appreciation opportunity existence of several cultures to tourists who learn these cult

Decision-Making: Taking Action with Reason Essay -- essays research pa

Decision-Making: Taking Action with Reason The end result of any decision is action. Action based on reason, intuition, planning, or circumstance it is still action. The best course of action often is determined by the implementation of a decision making process. This process or model can be rational based or intuitive base. It is possible to combine the intuitive and rational decision models. The OODA (Observation, Orientation, Decision, Action) Loop acknowledges the existence of intuition within the context of reason. Col. John Boyd, USAF (Ret) is credited with the formalization of this thought process. The concept breaks the decision making process into four elements: Observation, Orientation, Decision, and Action. Observation is the information gathering stage. This includes situation assessment, outcome determination, research, and determining the variables impacting the situation. Orientation encompasses experiences, cultural influences, genetics, and forthcoming information. Decision is the application of the Observation and Orientation stages to form a viable plan of execution. Action is the execution of the decided plan. A key element to this model is that all stages are part of an ongoing process that can be utilized to make quick, effective decisions. (MindSim Corporation [MindSim Corp.], 2000) The OODA Loop is currently in use for my company’s conversion project. We are consolidating divisions, systems, and resources in addition to converting one division’s ...

Media Shaping Women Essay

The media has clouded women’s perceptions in their body image by demonstrating the ‘ideal bodies’ on TV and magazines through print and film advertising, increasing the pressure for women and young girls to be ‘thin’, further leading to a more complex issue of Eating Disorders. Women who do not live up to societies expectations, and are suffocated with the phoney concept of the ‘ideal’ are treated with disregard and discrimination. For instance, Adrian Furnham and Nicola Greaves (1994) argue that the core of body image dissatisfaction is a discrepancy between a person’s perceived body and their ideal. They further argue that a failure to match the ‘ideal’ leads to self- criticism, guilt and lowered self worth. This effect is stronger for women than for men due to the cultural pressures on women to conform to an idealised body shape are more powerful and more wide spread than those on men. Psychologists have suggested that the media can affect women’s body esteem by becoming a reference point against which unfavourable body shape comparisons are made (Grogan 1999). These visions are then propagated through popular culture via television reality make over shows of re shaping the body, â€Å" if films of body transformation provide the vision that inspires women to re- make their bodies, the cosmetic and â€Å"aesthetic medicine† industry sell them the equipment† (Fox-Kales, 2011, p. 74. ) Women are objectified by an unrealistic expectation of beauty, put forward by models and actresses who do not reflect the average appearance of women in society. Print advertising, in particular, provides a not only unrealistic, but unhealthy ideal of what it means to be physically attractive. By these false images being presented, the media has created an ideology of attractiveness. Images have powerful effects on their readers, serving to maintain a ‘cult of femininity’ and supplying definitions of what it means to ‘be a woman’. Marjorie Ferguson (1985) investigated women’s magazines from a sociological perspective. She argued that women’s magazines contribute to the wider cultural process, which helps to shape a woman’s view of herself, and societies views of her. The media is littered with mages of females who fulfill these unrealistic standards, making it seem as if it is normal for women to live up to this ideal. Dittmar and Howard (2004) made this statement regarding the prevalence of unrealistic media images: Ultra-thin models are so prominent that exposure to them becomes unavoidable and ‘chronic’, constantly reinforcing a discrepancy for most women and girls between their actual size and the ideal body (p. 478). Research has repeatedly shown that constant exposure to thin models and actresses fosters body image concerns and disordered eating in many females. Eating Disorders are a direct result from the medias influence to look ‘thin’. Eating disorders theorists and feminist scholars have long indicated fashion magazines, movies, television, and advertising for their advocacy of disordered eating (Levine & Smolak, 1998). Media images of women make it difficult for individuals to hold an internalized ideal body that is realistic and attainable. With exposure to repeated images of ultra thin women, an individual’s internalized ideal body often becomes much thinner. This increases the gap between what a person feels their physical appearance is, and what it should be. Researchers have found that women who have an internalized ideal body that closely resembles the socially represented ideal body are at a particularly high risk to develop body image disturbance and disordered eating patterns (Sands & Wardle, 2003). Naomi Wolf argues that our culture disempowers women by holding them prisoner to an unattainable beauty ideal (Wolf, 1990). The epidemic proportions of drive for thinness, body dissatisfaction, and unsafe weight control methods among women have led theorists to posit the existence of mechanisms that are capable of reaching a large number of women (Levine & Smolak, 1998). Today’s expectations reveal that looks matter more than personality and intelligence as seen on various dating shows. It is universally agreed upon that people on these shows usually pick the best looking counterpart out of the group of contestants. Both men and women are concerned with appearance than personality on these types of programs. This phenomenon is transferred into the job market, where people are now more prone to hire the more attractive candidate. Research has found that more attractive workers even receive higher compensation than unattractive counterparts even where they perform the same work and have similar levels of work experience. The media targets young women drilling thinness and having no flaws as the height of being beautiful. Now, with the common use of plastic surgery you can change your overall appearance. Plastic surgery has become a more than 8 billion a year industry† (Hess – Biber, 2005:96). Women feel they need to have the perfect nose, and cheek bones to fit in to the media’s criteria, in order to appear more attractive to the opposite sex. Therefore, it is evident that the media has played a significant role in ‘shaping women’s bodies’ to suit ‘societies expectations’ by showcasing the recurring idea to be ‘thin’. These ideas are brought upon through various television shows and magazines, which further stimulate eating disorders.

The Following is an article about the FIFA Confederations Cup 2013

Headline: The 2013 FIFA Confederations Cup was the ninth FIFA Confederations Cup, and was held in Brazil from 15 June to 30 June 2013 as a prelude to the 2014 FIFA World Cup. The most recent winners of the six continental championships appeared in the tournament, along with hosts Brazil and UEFA Euro 2012 runners-up Italy, who were admitted because the Euro 2012 winners, Spain, had also won the most recent FIFA World Cup in 2010. Generating Ideas: (Points):[ Actually these are facts. But we can generate and customize our own ideas and create a healthy an article. ] Brazil successfully defended their title with a 3–0 win over Spain in the final. It was their fourth Confederations Cup title and third in a row, after previous wins in 1997, 2005 and 2009. #According to FIFA president Sepp Blatter, the 2013 FIFA Confederations Cup was the best version of the tournament ever played. The competition was the first national team tournament to employ goal-line technology, which will als o be used at the 2014 World Cup. #Italy was awarded a spot in the competition because Spain had won both the 2010 FIFA World Cup and UEFA Euro 2012. Since both competitions award their winners a place in the FIFA Confederations Cup, the runner-up of UEFA Euro 2012 received an invitation to the tournament. #six stadiums are used, each in a different city. #The Official Emblem of this tournament features a stylized interpretation of Brazil’s national bird, the Rufous-Bellied Thrush (Sabia-Laranjeira). The colouring of the bird is the result of a creative interpretation inspired by the colours of Brazil’s national flag, whilst simultaneously showcasing the country’s colourful fauna. The lightness of the bird’s flight symbolically eflects the warm, hospitable nature of the Brazilian people and acts as a reminder of their national pride. #Teams had to name a 23-man squad (three of whom must be goalkeepers) by the FIFA deadline of 3 June 2013. The squads were announced by FIFA on 7 June 2013. #the competition's dates were confirmed by FIFA on 27 July 2011 in the build-up to the draw for the 2014 World Cup's preliminary qualification rounds. #All eight teams entered the group stage. The group winners and runners-up advanced to the semi-finals, while the bottom two teams in each group were eliminated from the tournament. Prior to the opening ceremony at the Brasilia National Stadium on 15 June, demonstrations took place outside the stadium, organised by people unhappy with the amount of public money spent to enable the hosting of the FIFA World Cup. Police used tear gas and pepper spray to quell the protests. The demonstrations were part of wider unrest and rioting in Brazilian cities initially sparked by increased ticket prices on public transport, but growing to express deeper public disenchantment with the financial management of the country by its Government, specially due to the high inflation. In the knockout stage, if a match was level at the end of normal playing time, extra time would be played (two periods of 15 minutes each) and followed, if necessary, by a penalty shoot-out to determine the winner. #Fernando Torres was awarded the Golden Boot award on tie-breakers. Both he and Fred scored five goals and made one assist, but Torres was given the award due to having played fewer minutes over the tournament #The official match ball for the Cup was produced by Adidas. It was unveiled during the draw for the competition. The ball is named â€Å"Cafusa† #The FIFA Confederations Cup final attracted the largest sports television audience in Brazil this year, and topped 2013 viewing figures in Spain. #The 2013 FIFA Confederations Cup Final was a football match to determine the winners of the 2013 FIFA Confederations Cup. The match was held at the Estadio do Maracana, Rio de Janeiro, Brazil on 30 June 2013 and was contested by the winners of the semi-finals, Brazil and Spain. Brazil defeated Spain 3–0 with goals from Fred and Neymar, thus breaking Spain's record of 29 games without a defeat. #Neymar inspired Brazil to a crushing Confederations Cup victory over World and European champions Spain in the Maracana. The Barcelona superstar scored a stunning strike just before the break and his goal was sandwiched by two Fred goals early in each half, the first a scrappy affair and the second a neat curled finish. Spain did not help themselves, with Sergio Ramos missing a penalty before fellow centre back Gerard Pique was sent off.

Young Offenders Act essays

Young Offenders Act essays These days more and more young people are turning to crimes. These crimes are being committed by young offenders of all ages. The crimes they are committing are get even more and more serious and in the last five years the percentage of youngsters committing more crime has increase by more then 50%. Young offenders are committing these crimes because the know that the punishment is real weak. If you ask me most young offenders think the young offenders act is a JOKE, and trust me I am a young person I know just as other young people. A young offender is a person between the ages of 12-17. This person is a person who comities a crime and is given special rights. These right are less server then adults would get if they committee this same offenses. There are many cases where a young offender has got off much easier then a adult and no punishment at all. In one case in particular A boy who was 11 years old who has been in trouble with the law before took a girl with him to his apartment with his gang and then raped her. Then when the police arrived he said you can not touch me . This to me is very sad first off because he is only 11 years old and he raped a girl but the thing I found most shocking and the rest off the media was that when the police arrived he told them that they could not touch him. Even though he did committee the crime and he should have been charged but sadly he was right. This young offenders knows that the young offenders act is a joke and that is why he committed the crime. He could care less about what he did. Another case talking about the young offenders act is the James Bulger. Had the murder of toddler James Bulger occurred in Canada, his killer would never been charged. Under the Canadian law, no child under the age of 12 can be charged with any criminal act, no matter how odious. This was a cases which created a lot of heat ...

The Special Interest And Niche Tourism Tourism Essay Essays

The Special Interest And Niche Tourism Tourism Essay Essays The Special Interest And Niche Tourism Tourism Essay Paper The Special Interest And Niche Tourism Tourism Essay Paper There is now a immense assortment of particular involvement vacations offered all over the universe may it be game runing in Africa, skiing in the Alps or chopper drives over the Alps, due to the increasing diverseness of leisure, cultural and other particular involvement and niche merchandises Tourists now no longer desire to be portion of the mass touristry, now they want to happen their ain niche and optical experiences. Tourism ingestion forms and the growing of particular involvement are thought to reflect the turning diverseness of leisure involvements of the late modern society ( Douglas, Douglas, A ; Derret 2001 ) The crisis of the touristry industry is a crisis of mass Tourism ( Poon 1993 ) in the past mass marketed bundle vacations where sold to the old Tourists who where as Poon describes Homogenous nevertheless Tourism has developed and broadened into of all time altering markets over the old ages, late the emerging markets of particular involvement and niche Tourism have slowly crept in and are altering consumer wonts from the mass market which Poon 1993 defines as Tourism as a big graduated table Phenomenon, packaging and merchandising standardized leisure services at fixed monetary values to a mass patronage To New tourers who want to separate and distinguish themselves from the crowd the assignment will be looking into the altering consumer wonts and how the developing markets of mass touristry and particular involvement can run into and maintain up with altering touristry gustatory sensations and demands, whilst turn toing issues such as sustainability. The touristry industry is farther more presuming the individuality of non the vacation experience but the experience industry. The construct of particular involvement and Niche Tourism Particular involvement touristry has been one of the drive forces behind the development of touristry, as it has allowed a immense merchandise scope which has expanded from a little market to now mainstream in the public sphere as the phrase particular involvement can be found on most operators web sites, these include topics such as Gastronomy, escapade, vino, art, heritage, civilization etc who cater these topics and more all around the Earth to the particular involvement market which is of all time more expanding, However the term niche market is frequently considered precisely the same as particular involvement, nevertheless operators use the term to aim a much smaller and focused portion of the overall larger particular involvement market, for illustration Nature touristry, adventure touristry, athletics touristry and cultural touristry where marketed at a homogeneous group of the market nevertheless it is still considered particular involvement. nevertheless sub classs within the larger particular involvement market e.g. Bird watching can be considered Niche as it is a targeted bomber sector within the whole wide scope of Nature Tourism ( Douglas et al. , 2001 ; Morgan and Pritchard 1999 ) province It is now evident that operators have diversified their offerings to pull the big market section of the soft or novice terminal of the spectrum, either based on their ain expertness within the field of particular involvement or their consciousness of the turning latent and outstanding consumer demand It is frequently acknowledged that it is really hard to specifically specify particular involvement and niche Tourism as is the instance of specifying touristry itself ; many research workers have many fluctuations of what defines the class nevertheless ( Butler etal ; Weiler ( 1992 ) province Travellers motive and determination devising are chiefly determined by a peculiar particular involvement with a focal point either on activities, finishs and scenes This quotation mark above suggests that tourers who are interested in particular involvement and niche touristry are motivated to develop or indulge an involvement or avocation. Another statement which has been brought up within particular involvement touristry is that it is the antonym of Mass as it does concentrate on new signifiers of tourers that have the potency of run intoing the demands of both them and the hosts. It has been recognised that the term particular involvement touristry is comprised of two major factors the first being of class particular involvement which suggests a certain demand which needs to be considered which related to the leisure context and secondly touristry which fundamentally commercialises particular involvement to the public therefore making the New Tourist which Poon ( 1997 ) describes as New Tourism is a big graduated table packaging of a non- standardized leisure service New tourers portion a concern for development whilst taking involvement and seeking to avoid the environmental, economic and socio cultural impacts of touristry. This suggests a nexus between new signifiers of touristry and sustainability. Entreaty and motive of particular interest/niche touristry Particular involvement vacations are designed for tourists who want to prosecute their involvement in a peculiar activity or topic may it be winetasting, cruising or trekking the Himalayas, the entreaty and motive for these types of vacations have soured over recent old ages due to the fact that people now want to separate themselves, However late due to factors such as the economic downswing and planetary heating Green Tourism which is classed as particular involvement has taken case in point in people s heads. Old tourers where homogeneous and predictable. They felt secure when going in Numberss and took holidaies where everything was pre paid and pre arranged, nevertheless the new tourer emerging are self-generated and unpredictable, they want to be different from the crowd whilst asseverating their individualism, New Tourists go out to see something different, which will farther more validate their individualism which is what particular involvement and niche touristry do so good in as it allows Tourists to be able to distinguish themselves from the mass doing them believe they are acquiring a better quality of life and flight from modern-day and Homogenous activities which in bend promotes self deserving and credence, farther more the particular involvement markets are appealing to tourers sense of find and demand to experience single whilst still being in rebelliousness over aggregate Tourism merchandises. Harmonizing to surveies of leisure and touristry motives people by and large picked to take part in recreational activities to fulfill their multiple gustatory sensations, demands and desires ( Ryan, 2003 ) . Furthermore in the instance of particular involvement touristry, this can associate to people who influence and actively partake in their chosen particular involvement or avocation within travel and touristry Economic, Cultural and Environmental Sustainability Mass touristry over the old ages has been believed to be the chief cause of many jobs, which are going much more apparent after every passing twelvemonth for illustration factors such as environmental, societal and cultural debasement, spme instances have taken countrywide precedency for illustration the province of the Mediterranean sea and the devastation of the coral reef which can non be replaced, nevertheless signifiers of new touristry such as particular involvement and niche tourers are seeking to work out the jobs of mass touristry, nevertheless jobs such as litter along the Nepalese mountain paths and perturbation in wildlife in Kenyan campaign Tourss lead many research workers to propose that it is non merely the mass touristry who cause the jobs but that the niche and smaller groups of touristry besides contribute to the job factors such as the turning rise of the sophisticated tourer who are more cognizant and are willing to take part in travel. However it is besides know n that new touristry go in tangent with the rise in mass touristry, which at times has been believed to be used as an alibi. As mainstream touristry industry has in fact simply tried to contrive a new statute law for itself- the sustainable and rational usage of the environment, including the saving of nature as an agreeableness for the already advantaged ( Fernandez 1994 ; Munt 1995 ) Alternate touristry has emerged concerns for the bringing of sustainable Tourism ( Douglas 2001 ) The shared societal or cultural universes of the travelers can act upon the positive and negative perceptual experience of an experience ( Arnould, Price A ; Tierney, 1998 ) My personal definition of sustainable touristry is that it is touristry that commits to doing every bit small impact on factors such as environmental, economical and civilization whilst it tries to assist in footings of making employment in the local country whilst conserving local traditions and landmarks which in bend will guarantee it brings economical wellness and a positive experience for the local people and tourers whilst in bend guaranting the protection of civilization and natural resources. Sustainable touristry means touristry which is economically feasible but does non destruct resources on which the hereafter of touristry will depend, notably the physical environment and the societal cloth of the host communities. ( J. Swarbrooke 1998 ) However there is considerable argument about what defines sustainable touristry and how it is achieved. For illustration research workers have questioned the construct of sustainable touristry for illustration ( Coccossis, 1996 ; Stabler, 1997 ) noted every bit early as 1996 that the treatment of sustainable touristry is frequently restricted to an analysis of how to guarantee the continuity of touristry by understating negative impacts. In other words, it could be suggested that the construct of sustainable touristry is much more about the continuity of touristry than it is about the part of touristry to sustainable results The citations above define sustainable touristry nevertheless this assignment will travel further in deepness to look at how particular involvement and niche touristry can assist or impede finishs sustainability. Sustainability within particular involvement touristry has raised many issues and treatments both positive and negative ( Doxey 1976 ) describes the altering attitudes of the host state as aggregate touristry additions, it starts at euphory and ends in hostility However touristry and particular involvement touristry will at foremost assist a state economically whilst besides leting the sharing of civilization and heritage nevertheless in the terminal niche and particular involvement touristry finishs will acquire more and more popular therefore taking to hostility as locals believe Tourists to be the cause of jobs such as lessened local civilization, heritage and resources being cheapened for mass selling. The so called Demonstration Effect which is the acceptance by local occupants, particularly immature people, to copy tourist behavior and ingestion forms ( Rivers 1973 ) This Position can be used to endorse up Martin Mowforth ; etal Munt who province It is frequently argued that bing signifiers of touristry development are unsuitable in footings of the negative impacts on the environment, the manner it corrupts and barstadises the local civilizations These Two points go in tangent really good as they both describe how they feel that Tourism can be negative sociologically and economically as Rivers suggestion of the presentation consequence can be used in overview of the economical consequence on a community, For illustration it can take to people populating beyond their agencies therefore making an economic drain. So fundamentally what is being said is that now niche and particular involvement touristry are more and more popular, nevertheless due to these factors such as economic, civilization and environment semen into drama, as seen above many local civilizations have embraced the incoming touristry, sharing their civilizations and traditions. New signifiers of touristry have been coined by professionals as Academic, escapade, alternate, green and even self-importance. Decision In decision the up rise in niche and particular involvement touristry among the New tourers have led to more understanding in prolonging local traditions, civilization and environmental elements, Further more the assignment highlights the fact that many tourers are now traveling to particular involvement and niche touristry to do them more single due to the rise of intellectuals and professionals. However due to this survey intellectuals are on the rise significance that particular involvement and niche touristry may be a batch less than the mass now but who knows how far the development of touristry in these countries will develop in the hereafter, the new many become the mass!

Daughter Cells and Chromosome Number in Mitosis and Meiosis

Daughter Cells and Chromosome Number in Mitosis and Meiosis Daughter cells are cells that result from the division of a single parent cell. They are produced by the division processes of mitosis and meiosis. Cell division is the reproductive mechanism whereby living organisms grow, develop, and produce offspring. At the completion of the mitotic cell cycle, a single cell divides forming two daughter cells. A parent cell undergoing meiosis produces four daughter cells. While mitosis occurs in both prokaryotic and eukaryotic organisms, meiosis occurs in eukaryotic animal cells, plant cells, and fungi. Daughter Cells in Mitosis Mitosis is the stage of the cell cycle that involves the division of the cell nucleus and the separation of chromosomes. The division process is not complete until after cytokinesis, when the cytoplasm is divided and two distinct daughter cells are formed. Prior to mitosis, the cell prepares for division by replicating its DNA and increasing its mass and organelle numbers. Chromosome movement occurs in the different phases of mitosis: ProphaseMetaphaseAnaphaseTelophase During these phases, chromosomes are separated, moved to opposite poles of the cell, and contained within newly formed nuclei. At the end of the division process, duplicated chromosomes are divided equally between two cells. These daughter cells are genetically identical diploid cells that have the same chromosome number and chromosome type. Somatic cells are examples of cells that divide by mitosis. Somatic cells consist of all body cell types, excluding sex cells. The somatic cell chromosome number in humans is 46, while the chromosome number for sex cells is 23. Daughter Cells in Meiosis In organisms that are capable of sexual reproduction, daughter cells are produced by meiosis. Meiosis is a two part division process that produces gametes. The dividing cell goes through prophase, metaphase, anaphase, and telophase twice. At the end of meiosis and cytokinesis, four haploid cells are produced from a single diploid cell. These haploid daughter cells have half the number of chromosomes as the parent cell and are not genetically identical to the parent cell. In sexual reproduction, haploid gametes unite in fertilization and become a diploid zygote. The zygote continues to divide by mitosis and develops into a fully functioning new individual. Daughter Cells and Chromosome Movement How do daughter cells end up with the appropriate number of chromosomes after cell division? The answer to this question involves the spindle apparatus. The spindle apparatus consists of microtubules and proteins that manipulate chromosomes during cell division. Spindle fibers attach to replicated chromosomes, moving and separating them when appropriate. The mitotic and meiotic spindles move chromosomes to opposite cell poles, ensuring that each daughter cell gets the correct number of chromosomes. The spindle also determines the location of the metaphase plate. This centrally localized site becomes the plane on which the cell eventually divides. Daughter Cells and Cytokinesis The final step in the process of cell division occurs in cytokinesis. This process begins during anaphase and ends after telophase in mitosis. In cytokinesis, the dividing cell is split into two daughter cells with the help of the spindle apparatus. Animal Cells In animal cells, the spindle apparatus determines the location of an important structure in the cell division process called the contractile ring. The contractile ring is formed from actin microtubule filaments and proteins, including the motor protein myosin. Myosin contracts the ring of actin filaments forming a deep groove called a cleavage furrow. As the contractile ring continues to contract, it divides the cytoplasm and pinches the cell in two along the cleavage furrow. Plant Cells Plant cells do not contain asters, star-shaped spindle apparatus microtubules, which help determine the site of the cleavage furrow in animal cells. In fact, no cleavage furrow is formed in plant cell cytokinesis. Instead, daughter cells are separated by a cell plate formed by vesicles that are released from Golgi apparatus organelles. The cell plate expands laterally and fuses with the plant cell wall forming a partition between the newly divided daughter cells. As the cell plate matures, it eventually develops into a cell wall. Daughter Chromosomes The chromosomes within daughter cells are termed daughter chromosomes. Daughter chromosomes result from the separation of sister chromatids occuring in anaphase of mitosis and anaphase II of meiosis. Daughter chromosomes develop from the replication of single-stranded chromosomes during the synthesis phase (S phase) of the cell cycle. Following DNA replication, the single-stranded chromosomes become double-stranded chromosomes held together at a region called the centromere. Double-stranded chromosomes are known as sister chromatids. Sister chromatids are eventually separated during the division process and equally distributed among newly formed daughter cells. Each separated chromatid is known as a daughter chromosome. Daughter Cells and Cancer Mitotic cell division is strictly regulated by cells to ensure that any errors are corrected and that cells divide properly with the correct number of chromosomes. Should mistakes occur in cell error checking systems, the resulting daughter cells may divide unevenly. While normal cells produce two daughter cells by mitotic division, cancer cells are distinguished for their ability to produce more than two daughter cells. Three or more daughter cells may develop from dividing cancer cells and these cells are produced at a faster rate than normal cells. Due to the irregular division of cancer cells, daughter cells may also end up with too many or not enough chromosomes. Cancer cells often develop as a result of mutations in genes that control normal cell growth or that function to suppress cancer cell formation. These cells grow uncontrollably, exhausting the nutrients in the surrounding area. Some cancer cells even travel to other locations in the body via the circulatory system or lymphatic system.

Law for Business Case Study Example | Topics and Well Written Essays - 1500 words

Law for Business - Case Study Example There have been various justifications which have been provided for this approach which include the control test, deeper pocket justification etc which have been said to be adopted by judges. (Professor Glanville Williams) 2 The three tier test which needs to be proved in order to hold an employer vicariously liable is a) offender was the employee (of that employer) b) a tort had been committed by the employee c) and it was committed in the course of employment.3 When determining the nature of the relation with the person that is whether he is an employee or an independent contractor the facts as well as the law have to be considered. However if there are written documents on whose construction it can be established then it is purely a question of law. (Davies v. Presbyterian Church of Wales)45 The distinguishing factor has been said to be contract of service or of employment which clearly point out to an employer-employee relationship allowing vicarious liability for torts of others, however if there is a contract for services then no employer-employee relationship will be found and thus no vicarious liability.6 The traditional aspect for determination of employee from independent contractor was th... Noakes)7 It needs to be pointed out tat the use of the control test has been limited because of difficulties being faced by courts, however it has not been abandoned. 8 The next important aspect which needs to examined it that of mutuality of obligations that is offer of work by employer and acceptance by employee. It needs to be pointed out that these tests are helpful but not conclusive. Therefore there are many factors which have been taken into account and the most important case can be said to be Ready Mixed Concrete (South East) Ltd. V. Minister of Pension and National Insurance9 on the applicability of such factors.10 By looking at the above case it will be presumed that Jim, the software engineer was an employee of Cobend rather than an independent contractor. The second point of the test which requires the commitment of a tort by the employee has clearly led to the employer being vicariously liable (Staveley Iron and Chemical Co. Ltd v. Jones)11 . There had been variations from this approach but it has been restored that an employer will be liable for the tort committed by the employee.12 The final requirement of 'in the course of employment' has been said to b a vexed requirement. There have been found to be many policy reasons for not holding employers liable but it has been said that if an employee has committed a tort which comes under the scope of employment then the employer will be held liable otherwise not. An important point which needs to be regarded with regards to the facts is that it needs to be established that Jim acted carelessly and therefore Cobend should be held accountable. The main points of consideration are the questions of the reason for employment of the employee and if it

Survey Essay Example | Topics and Well Written Essays - 250 words - 2

Survey - Essay Example If you have any question please do not hesitate to contact me on email: Briefly explain your answer:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Briefly explain your answer:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Briefly explain your answer:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Briefly explain your

The role of personnal selling in KFC Essay Example | Topics and Well Written Essays - 2500 words

The role of personnal selling in KFC - Essay Example KFC came to Singapore in 1977 with its first outlet on Somerset Road. It took the firm 30 years, to establish over 70 outlets which signify the popularity of the chain (KFC 2009). KFCs menu includes Original Recipe chicken – having the same exuberating recipe Colonel Harland Sanders created more than a half-century ago. Customers around the world also enjoy a variety of more than 300 other products – like the Shrooms Burger in Singapore (KFC 2009). KFC Singapore’s performance in 2007 was at its peak. The sales climbed 3.0% to RM280.2 million from RM272.0 million in 2006; while profit before tax augmented 12.3% to RM10.1 million from RM9.0 million the year before (QSRbrands 2007). KFC Singapore attained these record sales with their varied deals throughout the year year. In March, KFC Singapore used its energetic 30th Anniversary media campaign to introduce the new KFC logo, uniform and packing. KFC Singapore also coupled this with their toasted range with Cheesy BBQ Meltz in April the same year. By the end of the year, KFC Singapore had 69 stores, with four new restaurants, five repositioned and eight closures (QSRbrands 2007). But due to the global crunch, sales are declining overall. New ideas and menu items are needed at for the business to keep up with its performance in 2007 (Uniquely Singapore 2009). Moreover cost effective methods of marketing products have to be utilized like personal selling to boost the sales graph which is now taking a downward trend. Technology -Technology plays an eminent role in the growth of an economy. Singapore has the largest and most IT-savvy Port in the world which enables businesses to have efficiency in the supply chain (Field 2002). The country has a very sophisticated telecommunications infrastructure which gives the opportunity to reach new customers and keep a closer check on their preferences (Field 2002). Economic - Singapore is considered as one of the best economies for

Poetry reaearch eassy Essay Example | Topics and Well Written Essays - 750 words

Poetry reaearch eassy - Essay Example The interconnection of various words in the poem, like the, â€Å"fear no more,† brings out the emphasis of death on various aspects of this poem. Shakespeare in this poem of â€Å"fear no more heat† uses some euphonic words to emphasize the serenity towards the subject of death that is being brought out in this poem and consequently, people should have a peaceful death. Shakespeare considers that death is one kind of extrication. As for this reason, I chose â€Å"Fear no more the heat o’ the sun† because I like the theme of the poem which indicates that we should fearless face death since death is inevitable. Generally, the tone of the poem is a deep melancholy describing death. Nonetheless, the poet regards death as a part of human life, and he encourages people to have a positive attitude towards facing it. Moreover, Shakespeare is seeing the world’s attitude towards death and put it with a soft, gentle voice comforting people to face death peace fully. Also, this emphasis is followed by, â€Å"must†¦; come to dust,† in the fifth and sixth lines of the three stanzas of the poem. Shakespeare uses refrain to reiterate the author’s central idea. The author uses such words like, â€Å"golden lads and girls,† to show that even the young and wealthy girls will face death. He also uses words like, â€Å"chimney sweepers,† which stand for the old and the poor. He means that both rich and poor will also have to face death. At the beginning of the poem, Shakespeare depicts that people toil for their work in order to survive. The Consonance used brings out rhythm such as â€Å"sun† and â€Å"done† that makes the cadence of the poem flows smoothly. Next, in the second stanza, the poet has used various stylistic devices such as alliteration â€Å"though art past the tyrant’s stroke, care no further to clothe and eat;† (9). there is the

Tax memorandum and dividend Essay Example | Topics and Well Written Essays - 1250 words

Tax memorandum and dividend - Essay Example She makes 16 to 17 hour trips for every trip and takes naps at suitable locations where she stops. While Mark captains a ferry boat that takes up to 15 to 17 hours journeys with 6 to 7 hour overlay. During the over lay Mark takes a four hour nap at the cot restored in the pilot house. The applicable law in these two cases is the overnight rule which is found in section 162(a) (2) of the internal revenue Code of 1954. Specific issues Is Tracy allowed to deduct the cost of meals purchased during the trip? And is Mark allowed to deduct the cost of meals purchased during the trip? The overnight rule only applies if the nature of the taxpayer’s employment is such that it requires him to sleep or rest when away from home. His expenditures which include incidental expenses such as tips are deductible travelling expenses this under section 162(a) (2) of the 1954 Code. It however does not include the brief period of time whereby an employee may be released from duty for the purpose of eating rather than sleeping. In normal circumstances meals are normally nondeductible under section 262 of the Internal Revenue Code of 1954. For meals to be deductible as travelling expenses the petitioner has to prove that the meals were eaten while they were travelling away from home in carrying out their employment duties or trade as well as to show they slept substantially away from home. Conclusion Tracy was therefore not eligible for a deduction under the overnight rule, as per the Frederick. J. Barry, pro se. She was only eligible for tax deduction on entertainment expenses during the trips that she made. While Mark was eligible for tax deduction as the layover was mandatory after a 15 to 17 hour shift so as to get the passengers safely back to shore. He was however not going to eligible during the peak season. Support In Marks case, a Ferry captain qualified as being â€Å"away from home† in Code Sec. 162 (a) (2) purposes during off-season tours that were completed w ithin 24 hours and included 6 to 7 hours layovers. This is because of the demanding nature of taxpayer’s job since the captain needed to be alert during the long work hours to ensure passengers and crew safety. This was evidence enough that is was reasonable to obtain sleep and rest to be able meet job exigencies and demands. A 6 to 7 hour layover is more than sufficient duration to reflect increased expenses incurrence. This was not applicable though during peak season tours because rest periods during those hours were not part of the layover released time. The Ferryboat captain deduction for M&IE incurred during off-season tours that were 15 to 17 hours long were subject to Code Sec. 274 (n)(1) deduction limitation. Expenses, which taxpayer computed and substantiated pursuant to operative revenue procedures and federal rate, were treated as food and beverage expenses within meaning of Code Sec. 274(n) (1). In Tracy’s case Frederick J. Barry, pro se. Barry argued that the meals paid for during the 17 hour to 18 hour trips he made to see his clients was deductible under section 162(a), independently of section 163(a) (2). Barry made this trips and stopped at a suitable place to rest in the car before he went back home. He kept a blanket and a pillow in his car for this purpose. The petitioner did not substantially show that his meals where under the ordinary and necessary provision section 162 (a). The case was found to be indistinguishable from Correl. The petitioner was therefore not away from home when section 162(a) (2) was considered during his one day trips during 1966. The petitioner kept detailed records of amounts spent on meals during his one day trips in 1966, this amounted to $, 348.47. From that amount $1, 535. 26, was deductible as entertainment exp

The Impact of PPACA on Nursing Essay Example | Topics and Well Written Essays - 250 words - 2

The Impact of PPACA on Nursing - Essay Example It clearly indicates that through the provision of money the nurse-managed clinics will be supported therefore increasing the number of physicians. The access to money will help them provide real care, and their results will be clearly seen. Provision of education and funding program will also help cab the problem physician shortages, therefore, the delivery of quality healthcare. Nurses who have advanced education have a greater benefit since the law contains considerable language about the expansion of primary care services, and many people will be insured. It, therefore, allows for different approaches to how nurses deliver primary care, by whom and where (United States, 2012). Fewer physicians will be going into primary care and, therefore, an excellent opportunity for the nurses. It also means that nurses will be employed, and there will be no congestion since those who have specialized in geriatrics will be allowed to practice elsewhere and create opportunities. The above will impact on the nursing job positively since the availability of funding will help boost our clinics. It will also help provide quality care since individuals will have undergone thorough training. However due to job availability many people will run for the nursing course creating a jump in the sector United States. (2012). The true cost of PPACA: Effects on the budget and jobs : hearing before the Subcommittee on Health of the Committee on Energy and Commerce, House of Representatives, One Hundred Twelfth Congress.

Tax memorandum and dividend Essay Example | Topics and Well Written Essays - 1250 words

Tax memorandum and dividend - Essay Example She makes 16 to 17 hour trips for every trip and takes naps at suitable locations where she stops. While Mark captains a ferry boat that takes up to 15 to 17 hours journeys with 6 to 7 hour overlay. During the over lay Mark takes a four hour nap at the cot restored in the pilot house. The applicable law in these two cases is the overnight rule which is found in section 162(a) (2) of the internal revenue Code of 1954. Specific issues Is Tracy allowed to deduct the cost of meals purchased during the trip? And is Mark allowed to deduct the cost of meals purchased during the trip? The overnight rule only applies if the nature of the taxpayer’s employment is such that it requires him to sleep or rest when away from home. His expenditures which include incidental expenses such as tips are deductible travelling expenses this under section 162(a) (2) of the 1954 Code. It however does not include the brief period of time whereby an employee may be released from duty for the purpose of eating rather than sleeping. In normal circumstances meals are normally nondeductible under section 262 of the Internal Revenue Code of 1954. For meals to be deductible as travelling expenses the petitioner has to prove that the meals were eaten while they were travelling away from home in carrying out their employment duties or trade as well as to show they slept substantially away from home. Conclusion Tracy was therefore not eligible for a deduction under the overnight rule, as per the Frederick. J. Barry, pro se. She was only eligible for tax deduction on entertainment expenses during the trips that she made. While Mark was eligible for tax deduction as the layover was mandatory after a 15 to 17 hour shift so as to get the passengers safely back to shore. He was however not going to eligible during the peak season. Support In Marks case, a Ferry captain qualified as being â€Å"away from home† in Code Sec. 162 (a) (2) purposes during off-season tours that were completed w ithin 24 hours and included 6 to 7 hours layovers. This is because of the demanding nature of taxpayer’s job since the captain needed to be alert during the long work hours to ensure passengers and crew safety. This was evidence enough that is was reasonable to obtain sleep and rest to be able meet job exigencies and demands. A 6 to 7 hour layover is more than sufficient duration to reflect increased expenses incurrence. This was not applicable though during peak season tours because rest periods during those hours were not part of the layover released time. The Ferryboat captain deduction for M&IE incurred during off-season tours that were 15 to 17 hours long were subject to Code Sec. 274 (n)(1) deduction limitation. Expenses, which taxpayer computed and substantiated pursuant to operative revenue procedures and federal rate, were treated as food and beverage expenses within meaning of Code Sec. 274(n) (1). In Tracy’s case Frederick J. Barry, pro se. Barry argued that the meals paid for during the 17 hour to 18 hour trips he made to see his clients was deductible under section 162(a), independently of section 163(a) (2). Barry made this trips and stopped at a suitable place to rest in the car before he went back home. He kept a blanket and a pillow in his car for this purpose. The petitioner did not substantially show that his meals where under the ordinary and necessary provision section 162 (a). The case was found to be indistinguishable from Correl. The petitioner was therefore not away from home when section 162(a) (2) was considered during his one day trips during 1966. The petitioner kept detailed records of amounts spent on meals during his one day trips in 1966, this amounted to $, 348.47. From that amount $1, 535. 26, was deductible as entertainment exp

Jaguar Land Rover plc Essay Example | Topics and Well Written Essays - 2000 words

Jaguar Land Rover plc - Essay Example JLR has managed to capture markets in North America, UK, Europe and China. JLR has a large sales and distribution network. Jaguar and Land Rover compete in 101 and 174 respectively. Its large distribution network comprises of 18 National Sales Companies, 61 export partners, 83 importers and 2,241 franchise dealers. (JAGUAR LAND ROVER PLC. 2011; BANERJEE, B. 2008) Financial Results: JLR Plc has shown improvement in its financial results over the years. In 2008 when it was acquired it was a loss making company, with the improvement in technology, cost cutting strategies, increased volume, product and market mix and favorable exchange movements Tata Motors has managed to make JLR Plc a profitable business for the group. In 2011, due to its expansion in new markets of China and Russia where demand of premium cars was high, helped improve the company’s performance. An increase in revenue- retail and wholesale both, earning before interest, tax, depreciation and amortization (EBITDA ) and net income have also been recorded in 2011 as compared to previous financial years due to efforts made in development of new products, entering new markets and resulting increase in volumes, decrease in costs and better working capital management. (JAGUAR LAND ROVER PLC. 2011; BANERJEE, B. ... Information could be required about ROI, RI, payback periods of a product etc. Mangers require financial information like revenue and costs to determine profit. In this analysis cost of goods sold is involved which is closely related to inventory management that is an important aspect of management’s work. In an automobile business like JLR inventory management and valuation (completed products and work in progress) is the key to success, holding large inventory increases cost or keeping less inventory results in stock outs, both effecting customers. (DRURY, C., & DRURY, C. 2005) On the other hand JLR managers need information to take routine decisions and also strategic long term decisions. Information is required relating to profitability to know which products to retain and which should be abandoned. Cost information is crucial aspect of the business too. Based on this information managers take decisions about company’s cost cutting strategies and enables them to com pete in highly competitive markets. (DRURY, C., & DRURY, C. 2005) Activity Based Costing: Cost information and its analysis is an important aspect of any business to gain a competitive edge over other business. The breakup of costs and easy, fairer allocation of costs incurred can provide a true picture about the profitability of the products. In automotive business like JR Plc, a large portion of costs are incurred in administrative activities which are difficult to apportion directly to the products. ABC can change the way organization measure their performance and view their performance. (ANDERSON, S. W., & YOUNG, S. M. 2001) Data collection and employee

Genetically Modified Food And Crops Biology Essay

Genetically Modified Food And Crops Biology Essay Genetic modification of crops and food stuffs is one of the major controversial debates in the world. There have been doubts on the safety of genetically modified foods especially in the area of human health and environmental degradation. Many people have fears that their health could experience unforeseeable effects by altering the genetic content of a plant. Genetic modification might have resulted to the growing of pesticide and herbicide tolerant plants but the new technology has dangerous effects on human health and the environment. Genetic modification of crops has led to reduced effectiveness of herbicides and pesticides, transfer of genes to species that are not targeted, and has caused harm to important organisms. It has also caused allergies to most people in different parts of the world and raised economic concerns. Though the supporters of the new technology argue that it has led to increased crop yields and alleviation of nutrition deficiencies, genetic modification has obviously caused more harm than good. Introduction Genetically modified foods have been used widely in the 21st century and have splashed in the media lately. Public awareness groups and European environmental agencies have been frequently protesting against genetically modified foods and crops for years, and the latest controversial studies regarding the effects of GM corn pollen on sovereign butterfly caterpillars have prompted the issue of genetic engineering hence bringing it to the front position of public awareness in the United States. As a result, the United States Food and Drug Administration (FDA) has held three public meetings in Washington D.C., Oakland, California, and Chicago to importune opinions by the public and start the procedure of establishing an effective regulatory method for government sanction of genetically modified foods. GM foods have resulted to adverse effects especially in regard to environmental hazard, human health risk, and economic concerns. In respect to this, the government should discourage the g rowing of genetically modified crops and establish policies that ensure GM foods and crops are labelled (Institute of Medicine U.S. Committee on Identifying and Assessing Unintended Effects of Genetically Engineered Foods on Human Health 23) Literature Review Genetically modified foods and crops refer to plants scientifically created for animal or human consumption using the most recent molecular biology techniques. Basically, these crops are modified in the laboratory to improve nutritional content. Traditionally, enhancement of plants nutritional content was achieved through breeding but such conventional crop breeding methods proved to be time consuming and not quite reliable in terms of accuracy (Ferry and Gatehouse 59). On the other hand, genetic engineering creates crops that rapidly exhibit the exact desired traits with great accuracy. For instance, its possible for a plant geneticist to cut off a drought tolerance gene and insert it to a different plant. Consequently, the genetically-modified plant will become drought tolerant after acquiring the essential gene. Surprisingly, its also possible to transfer non-plant organisms besides the plant-to-plant gene transfer. The Bt or Bacillus thuringiensis, genes transfer to crops such as corn is a good example of non-plant organisms genes transfer. Bt is a bacterium that occurs naturally and produces insect larvae lethal protein crystals. Moreover, the Bt protein genes are transferred into corn, making it possible for the corn to generate pesticides of its own for instance the European corn borer (Ferry and Gatehouse 60). Pesticide resistant rape plant is on of the genetically modified crops. Scientific researchers have introduced a foreign gene to the rape plant which gives the plant the capability to resist certain pesticides. Consequently, a farmer is able to safely spray his genetically engineered rape plants with pesticides and destroying harmful pests without killing the crops. However, there is a possibility that the introduced genes may be transferred to the pests hence making them resistant to the pesticide as well and the plant spray becomes ineffective (Institute of Medicine U.S. Committee o n Identifying and Assessing Unintended Effects of Genetically Engineered Foods on Human Health 24). In this context, its possible for rape plants to pollinate the navew weed which occurs in rape crop fields. The navew weed acquires resistance to pesticides after gaining the introduced genes from the rape plants. Another example of GM crop is the golden rice which has been genetically engineered to increase its nutrition content by introducing an extra amount of vitamin A. More precisely, golden rice contains the beta-carotene element which is converted into vitamin A by the human body. Beta-carotene is the element responsible for the orange colour found in carrots and the golden colour in this particular rice. However, for the rice to produce beta-carotene, two genes from daffodils and one from bacterium must be implanted (Ferry Gatehouse 60). Methodology The study on genetically-modified crops/foods is very important and adequate information is required to determine the possible downfalls of the new technology. Books by reputable authors will be used to gather sufficient information on the topic. Additionally, relevant articles touching on the current progress of the new technology will also be used to realize recent discoveries. Discussion Natural breeding techniques have been used safely for the past numerous thousands of years. On the contrary, Genetically modified plant technology abrogates reproductive processes that occur naturally, selection takes place at the single cell stage, the process is extremely mutagenic and more often than not breaches genera barriers even after being in use for about ten years. In spite of these differences, the assessment on the safety of genetically modified crops is often based on the substantial equivalence idea such that In case a new crop or food is found to be considerably equivalent in nutritional and composition characteristics to an already existing crop/food, it may be regarded as harmless as the conventional food/crop (Gordon 144). Nevertheless, a number of animal studies designate serious health risks linked to GM crop/food consumption including dysregulation of genes related to synthesis of cholesterol, accelerated aging, and protein formation. Religious organizations, Environmental activists, professional organizations, public interest groups, and other government and scientist officials have raised their concerns about genetically modified foods/crops. Agribusiness pursues profits showing minimal concern for possible environmental and human health hazards as well as economic concerns. Environmental hazards Reduced pesticide and insecticide effectiveness; most insects and pests are likely to develop resistance to Bt just like some mosquito species have developed resistance to DDT pesticide which has already been banned from the market. In addition, there is a possibility that insects and pests may develop resistance to pesticides produced by genetically-modified crops. This will eventually lead to destruction of large amounts of crops both in the field and in the store. Harm to other organisms: In reference to a laboratory study published last year, 2009, pollen from Bacillus thuringiensis corn caused a high rate of deaths in monarch butterfly caterpillars. These caterpillars do not consume corn but milkweed plants, but there is a possibility that pollen from Bt may be blown by wind onto the neighbouring milkweed field and hence the caterpillars will consume them and die. Even though the study wasnt conducted on natural field, the results are likely to support this viewpoint. Unfortunately, Bacillus thuringiensis toxins indiscriminately kill many insect larvae species, its impossible to produce a Bt toxin that only kills pests that are crop-damaging and remain safe to other insects (Heller 227). However, this study is under re-examination by the United States Environmental Protection Agency (EPA), USDA, and other non-governmental research agencies. Interestingly enough, data from recent studies suggests that data from the original study may not have been accurate. Currently, the debate on the results of these studies is still on-going, and the possible risk of harm to organisms that are not targets will need further evaluation (Institute of Medicine U.S. Committee on Identifying and Assessing Unintended Effects of Genetically Engineered Foods on Human Health 50). Gene transfer to non-target species: Another major concern is that crops modified for herbicide tolerance and field weeds might cross-breed, hence leading to the transfer of the resistance genes from plant crops into the adjacent weeds. The resulting weeds will be super and are more likely to become tolerant to the herbicide as well. Other new genes may cross into non-engineered plant crops adjacent to GM crops. The interbreeding possibility is shown by the farmers defence against labelling of GM foods. A good example is the Monsanto case, where the company has filed exclusive rights intrusion lawsuits against GM crops farmers (Gordon 144). The only possible ways through which GM crop farmers can resolve these environmental hazards is by creating male sterile plants. This will ensure that non-target species do not receive new genes from GM crops. On the other hand, the farmers can modify the GM crops in a way that the pollen doesnt consist of the introduced genes. Consequently, there would be no possibility of cross-pollination and harmless insects would survive after consuming pollen from GM crops (Ferry and Gatehouse 121). Another probable solution will be creating buffer zones around GM crop fields. For instance, non-GM corn can be cultivated to surround a Bt. GM corn field, although the non-GM corn should not be harvested. Harmless or beneficial insects would take refuge in the non-GM corn, and pests can be allowed to wipe out the non-GM corn field without developing resistance to Bacillus thuringiensis pesticides. The wind-blown pollen will not cross over to weeds or other crops since the buffer zone wouldnt let it. Nonetheless, this planting method maybe unpractical if large buffer zone acreage is required (Ferry and Gatehouse 150). Human health risks Allergenicity: Allergy emergence is one of the most common human health threat posed by genetically modified foods (Puszta 2001). In the event of genetic modification, a protein with allergic effects could be transferred to a different crop. Additionally, allergic effects could be exacerbated through the biotechnology process, and new proteins that become allergens could be created in GM crops. For example, lots of children and grown-ups in Europe and the United States have developed allergies that are life-threatening to foods such as peanuts. There is likelihood that plant may create a new allergen or cause an allergic reaction in susceptible individuals. A good example is the Brazil nut-to-beans genes transfer proposal that was rejected because of its possible allergic reactions. However, GM foods may require extensive testing in order to avoid possible consumer harm through allergies (Gordon 144). Unknown effects on human health: Transferring or introducing alien genes into food crops may result to unexpected negative effects on human health. An article recently published in Lancet scrutinized the effects of genetically-modified potatoes on the digestive system in rats. This study argued that there were significant differences in the intestines of GM potato fed rats and those of rats fed naturally cultivated potatoes. Until now critics argue that this results, like the monarch butterfly data, is faulty and doesnt hold up to scientific examination. Furthermore, the gene transferred into the potatoes was lectin, a snowdrop flower already known to be poisonous to mammals. The research scientists who produced this variety of potato decided to use lectin gene just to test the methodology, because these potatoes were not intended for animal or human consumption (Gordon 143). Economic concerns Introducing GM foods to market is a costly and lengthy process, and certainly agri-biotech companies aspire to ensure a cost-effective return on their investment. Several new plant genetic-modification technologies and GM crops/foods have been unapproved and patent breach is a great concern of agribusiness. Yet consumer advocates are concerned that patenting the new plant varieties is likely to raise seed prices so high such that small-scale farmers and third world nations will be unable to come up with the money for GM crop seeds, thus increasing the gap between the rich and the poor. People are hoping that in a compassionate gesture, more non-profits and companies will offer their products at a fair cost to poor countries (Ferry and Gatehouse 172). Enforcement of patent may turn-out to be difficult, as the farmers contention that they unwillingly grew Monsanto-modified strains when their crop plants were cross-pollinated. Introducing a suicide gene into GM plants would be an excell ent way of contesting possible patent breach. These crop plants would be feasible for one planting season and would produce seeds that dont germinate since they will be sterile. Farmers would have to purchase a fresh supply of planting seeds yearly. However, this would strain farmers financially especially in third world nations where they cannot afford to purchase seeds every year (Ferry and Gatehouse 173). In contrast, genetic-modified crops have been known to exhibit pest resistance. Insect pests can cause serious crop destruction and loss, hence resulting in distressing financial loss for farmers and prolonged starvation in third world countries. Most farmers buy and use many tons of insecticides and pesticides yearly. Moreover, pesticides can cause potential health hazards and excessive use can contaminate water sources and the environment. Cultivation of genetically-modified crops can eliminate the need for pesticides hence minimizing on costs. However, this method may harm pests that are important for crop growth processes such as pollination. Apart from this, genetically-modified plant crops exhibit herbicide tolerance. Considering that physical weed removal may not be cost-effective for certain crops, farmers are forced to spray large quantities of herbicides to destroy weeds which is expensive and time-consuming. Cultivating plant crops that are genetically-modified to resist a powerful herbicide might help in preventing environmental contamination by minimizing on the herbicides used. Despite the risks involved in genetic-modification of crops/foods, the biotechnology industry continues to claim that genetically-engineered crops can feed the entire world by producing higher crop yields. Nutrition Malnutrition has been reported to be a major problem in developing countries where poor people depend on crops such as rice as their key staple food. Nevertheless, such foods do not contain sufficient amounts of nutrients necessary to prevent malnutrition. If such crops were to be genetically-modified to contain extra minerals and vitamins, deficiencies of nutrients could be alleviated. However, an up to date report by Union of Concerned Scientists analyzed twelve academic studies and indicated that GM foods form a small percentage of the worlds produced food. Bt. corn proved to be the only exception since a high yield in GM corn was reported. As a matter of fact, the report further sated that the significant increase in crop yields was as a result of improvements in trad itional breeding (Institute of Medicine (U.S.). Committee on Identifying and Assessing Unintended Effects of Genetically Engineered Foods on Human Health 101). Conclusion Genetically-modified foods/crops may be the potential solution to many of global malnutrition and hunger problems, and to aid in preserving and protecting the environment by minimizing dependence upon chemical herbicides and pesticides, and increasing crop yield. Nevertheless, there are several challenges ahead for farmers and national governments, particularly in the areas of, international policy, regulation, safety testing, and GM food labelling. Needless to say, genetic-modification is the inevitable future wave and that the society may not afford to ignore this technology though it has several dangers which outweigh its benefits to both the consumer and the farmer. However, members of the society must carry on with caution to avoid causing environmental hazards and unintentional harm to human health as a result of enthusiasm for this new technology. Recommendations Considering that GM foods pose serious health risks in the areas of allergy, reproductive health, metabolic, and immune function, farmers ought to adopt the precautionary principle. This principle is the key European Union environmental regulatory tool and health policy which has formed numerous international agreements. The precautionary approach is to be applied by nations in accordance with their capabilities in protecting the environment. In case of serious threats of irreversible damage, presence of limited scientific certainty should not be utilized as a reason for postponing gainful measures to prevent degradation of the environment. Bearing the precautionary principle in mind, physicians should educate the public, patients, and the medical community to avoid genetically-modified foods if possible and offer educational materials on health risks arising from GM foods. Moreover, the scientific and medical community should gather information related to health effects resulting fr om the consumption of GM foods. This may include conducting research on safe and effective methods of considering GM foods effects on human health. Lastly, implementing long term labelling and safety testing methods of genetically-modified foods/crops will be an important factor.