Six Elements of Theatre Essays - Attention Deficit Hyperactivity

Six Elements of Theatre Two different roles I play in my day-to-day life include loving mother and dedicated hard working employee. These two are the most prominent roles that influence and impact my actions and reactions to situations and conversations. The following are six elements of the theatre and how my roles are incorporated: Actor~ Any mother will tell you that it is a full-time job to be a mother. That is most certainly true under normal circumstances, but even more in my life situation. I am a single parent of a child with Autism/Asperger Syndrome, ADHD (attention deficit hyperactivity disorder) and ODD (oppositional defiant disorder) named Lance, so not only am I his full-time mother but I am my child advocate for his unique and individual needs in all aspects of his life. Parenting a child with disabilities presents challenges that can be difficult and straining even on a strong family, but when you are presented these challenges by yourself if when you realize what you are made of and how strong one can really be. My life goal is helping my child have a fulfilling and meaningful life and with that my day-to-day activities reflect that. Our lives are extremely structured to help with stability and transitioning. Same with a job, my weeks are planed out with schedules, instructions and of course I allow time for the unexpected. In this role of my life, my act is to direct the course of my son and I lead. Having a lifestyle that is so organized and structured had definitely played a part in my work ethic as well. I would consider myself to be a truly dedicated and hard working employee and often going above and beyond. Currently I am the Accounts Payable Clerk at the hospital in my home town. Since I have been there I have streamlined many aspects for the accounts payable system and revamped forms and procedures to make them more user-friendly and relevant. I really take the process as a whole into prospective and also take the time to understand other departments that are directly affected by accounts payable so that I can positively update processes and procedures. In this role of my life, my act is to perform at the high standard I can in my work environment so that it will only positively impact my future. Audience~ As a mother my audience ends to primarily be my son and immediate family. How I communicate with my son tends to be simple, positive and easy non-verbal communication, where as with the rest of my family I can use more complex communication. My audience at work includes, but not limited to co-workers, vendors and customers/patients. My communication with my work audience is more formal and professional then in my everyday personal life. It is important for me to speak clearly and distinctly while maintaining a positive attitude and non-verbal communication in my work environment because it helps with effectiveness and reciprocation. Stage~ Home is my primary stage when it comes to being a loving mother. My stage can change at any point throughout the day depending on where we are such as doctor appointments, friends/family homes, etc. My stage tends to be more informal and comfortable in nature. The hospital is my stage at work. It is professional in nature and doesn?t vary much from day-to-day. Script~ You would think that with me trying to be so organized and structured in my home life as a single mother that my life script would be pretty predictable, it is anything but. I am very organized and structured so that it can help me with the unpredictable. Having a special child like Lance it is more like the unpredictable is about the only thing to predict. Considering my work environment, my script is fairly routine. The first thing I look at when I get to work is the new invoices I have received in my in-box. I then code the invoices by department and expense type. While doing this I make sure there are no discrepancies or anything out of the ordinary before they get sent to department supervisors for approval. Invoices I have received back from departmental approval I then enter into the accounts

Menendez Brothers essays

Menendez Brothers essays The Menendez brothers are two very disturbed people that lived very disturbed lives. They killed their parents in cold blood and tried to cover it up. Both of them are lying dishonest people so no one will ever know what actually took place the night they killed their parents, but I believe that they did it not for revenge, but for greed. Jose dreamed that Lyle would attend an Ivy League college. Lyle, who was not a good student, told his friends that he wanted to skip college and open a restaurant with his fathers financial backing. Jose would not entertain thoughts of anything less than an Ivy League education for Lyle. When Lyle initially applied to Princeton in 1986, he was rejected. He enrolled in a local community college and submitted another application to Princeton for the 1987 school year. While Lyle waited to hear from Princeton, he met and began to date Jaime Pisarcik, a waitress at a local Princeton restaurant. Jaime was also a tennis player and five years older than Lyle was. Kitty and Jose did not like Jaime because they felt that Jaime was dating Lyle because he was the son of wealthy parents. Lyle was accepted to Princeton in 1987, more on the strength of his ethnicity and ability to play tennis, than on his standardized test scores and high school grades that were just average. During the summer of 1987, Lyle and Jaime announced that they were engaged. This announcement angered Jose. At 19, Jose felt that Lyle was too young to be married. Shortly before Lyle was to begin at Princeton, Jaime moved to Alabama to teach tennis. Lyle followed her. Jose was upset by this and secretly arranged to sponsor Jaime on a European tennis tour. Jose thought that once Jaime was out of the picture, Lyle could concentrate on Princeton without any distractions. Jose was wrong. Lyle followed Jaime to Europe. Final admission to Princeton is contingent on each admitted freshman signing a letter promising to obey the honor ...

Practical Project Essay Example | Topics and Well Written Essays - 250 words

Practical Project - Essay Example Set the preheat control in a stalemate position to avoid damage and fire in the event that a backfire happens. Start the propeller and energize the engine starter after the propeller has rotated at least twice. Turn the primer switch on sporadically to start the engine. Once the engine start running, hold the primer for some time and at the same instant opening the throttle gradually to obtain a smooth running. After the engine starts to operate smoothly, open the mixture control to the full rich level. Observe the engine’s rpm indicator to identify any drop of rpm. A drop in rpm shows that the engine has started receiving additional fuel from the carburetor and therefore one can release the primer. To shut down the engine, turn off all the fuel pumps and set the gas mixture to cut off position. This is necessary for draining the engines to shut them down automatically. Essentially, following the above-discussed process will lead to a safer start and shutdown of the reciprocat ing

Homework CH. 8 & CH.9 Assignment Example | Topics and Well Written Essays - 500 words

Homework CH. 8 & CH.9 - Assignment Example This practice was originally practiced by all Muslims when at war or on a long journey to avoid illicit sex. However, it was found to disenfranchise the women and the children born out of the marriage after the man had left even if he paid all the dowry and penalties of divorce. This is a big deal in Islam because inheritance rights have the capacity to influence ones fate in the now and in the hereafter. The other modern problem between the Shiites and the Sunnis is the practice of medical interventions, which are considered unlawful such as abortion and family planning including newer forms of treating sterility. The Shiites have democratic privileges of choosing a spiritual leader called an ayatollah that has the power to make edicts just like in the papal system. There is also lot mysticism in both religions and the elevation of religious martyrs into sainthood. Both religions have a strong dose in terms of its affinity for liberation of its peoples even endorsing violence as the need arises. They also have many sacred objects and shrines to which their faithful pay pilgrimage. They both believe in sacred intercessors among their faithful who had shown exemplary religious fervor. They are all monotheistic religions. They have the Old Testament (Protestantism), the Torah (Judaism) and the Taurat (Islam). They all believe in a hell and a heaven as well as a judgment day. They all believe in a creator God who rules over the universe. They are all eschatological in nature. He was the senior companion and father-in-law of Prophet Muhammad. He was the first to truly believe in the prophet and led two major successful invasions against other caliphates as well as battles in the name of Islam. He was very influential then and now The social power from the Sunnis came from shared practices and strict adherence to religious practices such as

Odyssey years Essay Example | Topics and Well Written Essays - 500 words

Odyssey years - Essay Example It describes the same as a wandering age (Brooks 2012). This is because it possesses a blur definition. It is a generation of mixed ideals. This exists in the articulation of trying to establish an identity out of a fading generation. This generation faces different contexts of evaluating their own direction. The writer accords notable instances out of the same. To begin with, the writer provides the example of careers. The odyssey age entails individuals that try various careers. This is because they are varied ways of self expression. A relevant example relates to the case of IT that has opened up many forms of careers. IT has also split traditional careers into technology oriented forms thereby suiting into the information vast age. Besides, the offices have transformed to include informal forms such as home offices. In their schooling, the members of the odyssey age go to school and take breaks from the same. This differs from the notion of having specific period of schooling. A member of this age can spend five years before deciding on a master’s degree. A more intriguing element relates to their social relationships. Such individuals are frantic in the sense that they can live with their respective families and friends at the same time. The consistent worry of parents has existed in the view that the odyssey age tends to be hesitant in starting up their families. This is because they believe in the traditional transformation from student life to adult responsibilities. This transition consumes unimaginable periods of five to seven years. This is coupled with the idea that these parents do not perceive a clear sense of articulation in their offspring’s life. It is vital to highlight that these arguments are propped by a profound sociological explanation. This is eminent in their delay of marriage, having children and attaining reasonable employment. In the previous age, individuals defined adulthood by common milestones. This entailed

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report

Band of Brothers and Eagles Nest. Easy Company

Military strategists in the 1920s thought that soldiers could surprise their opponents by jumping out of planes flying over enemy territory. Germany, Britain and the U. S. formed their own airborne divisions in the early 1940s. E Company known as Easy was one of four companies within the 2nd Battalion, 506th Parachute Infantry Regiment, 101st Airborne Division of the United States Army. All of the members in this company volunteered to be trained in parachuting, a risky operation. Paratroopers were paid bonus and had greater honors than other soldiers.The â€Å"Band of Brothers† is the name acquired by these members and they played a vital role during World War II. They came together in the summer of 1942 and they suffered together in hunger, cold, and foreign lands. This brought about a special camaraderie that lead to the name â€Å"Band of Brothers†. The major exploits of the Band of Brothers include the story of how they routed two full companies of Germans and thei r night rescue of British paratroopers. They were known for their bravery in parachuting into France early on D-Day morning, fighting in the Battle of the Bulge and capturing Hitler's Eagle's Nest at Berchtesgaden.They were also a unit that suffered enormous casualties, and whose lives became legend. The leading authorities of the 101st Airborne Division were Major General Maxwell D. Taylor (101st Airborne Division CO), and Brigadier General Anthony McAuliffe (101st Airborne Division XO). Herbert Sobel was the first man assigned to Easy Company (Time, 2001). At approximately 1:30 a. m. on June 6, 1944, the commander of the 101st Airborne Division landed heavily in a French pasture near the village of Ste. Marie-du-Mont in Normandy.Major General Maxwell Taylor had no time to reflect on the fact that he was the first United States general ever to parachute into combat, as well as the first American general on enemy soil in Operation Overlord, the Allied invasion of France. The 101st w as one of three Allied airborne divisions supporting the amphibious assault on Normandy. It was planned that the 101st was to secure the exits of four causeways behind Utah Beach, Exits 1, 2, 3, and 4; destroy bridges over the Douve northwest of Carentan; and capture two bridges northeast of the town.These objectives were quite ambitious especially in the light of the fact that the plans for air attacks were made at the last minute. The main airborne advocates were Generals Matthew B. Ridgway, James M. Gavin, and Taylor. Sixty-six hundred men in three regiments had to paratroop to land in darkness and secure the four causeways leading inland from Utah Beach. The 101st Airborne Division was one of them. It was a vital assignment, for the Germans had occupied most of the low lying areas along the coastline. Overlord would be primarily a parachute operation for the 101st.In this context, it must be remembered that Army airborne divisions were elite units, and paratroopers were voluntee rs. Most officers were in their twenties, and many enlisted men were no more than seventeen or eighteen. The 101st Division was fresh and inexperienced. During the first hours of D-Day, many paratroopers were dropped wherever it seemed most convenient. American paratroopers were directed that if a unit did not reach its drop zone, it should carry out those missions assigned to the area where it found itself. The men of the 101st had had little time to get to know their commanding general.Forty-three years old and a graduate of West Point, Taylor was given command of the division in March. He had told his men: â€Å"All paratroopers are hell-raisers. During the first 24 hours after you jump, raise all the hell you can† (Taylor, 2006). The initial German reaction to the airborne landings was confusion and uncertainty. By quickly securing the invasion causeways, the 101st had made a major contribution to the success of Overlord. Moreover, they helped the 82nd force to capture St e. Mre-Eglise shortly after dawn on D-Day.The 101st's role in Operation Overlord was over and then, on June 29 the division was withdrawn from Carentan and moved north for occupation duty near Cherbourg. Since D-Day the division had suffered more than forty-six hundred casualties, over one-third of its strength. Bradley, who had told Eisenhower that he could not order landings at Utah Beach without the airborne operation, was elated. As for Eisenhower, asked many years later what had been his most satisfying moment in the war, he replied that it was when he heard that his two airborne divisions had reached Normandy (Taylor, 2006).Thus we find that the most visible benefit had been the 101st's contribution to the almost bloodless landing at Utah Beach. D-Day showcased the courage of the brave young soldiers who brought with them the innocent belief that all things were possible. After being in France for 33 days, they returned to Aldbourne, England where their replacements came in. A fter 3 months, they paratrooped into Holland by Operation Market Garden. It was a successful jump with no casualties, but after coming out of Eindhoven they came into the town of Nuenen which was full of Germans and their armor.They ended up retreating with many casualties. Then they came to Bastogne in Belgium where they went into the woods with inadequate ammunitions, food and warm clothes. They were attacked by German artillery and there were some casualties. Later General Patton's men broke through behind them and they got their necessary resources. As the Battle of the Bulge continued, Army press releases described the great bravery of the 101st Airborne soldiers and the press named them the â€Å"Battered Bastards of the Bastion of Bastogne† (Time, 2001).Easy Company then moved into the woods near the town of Foy where they eventually made their assault on Foy. Easy Company moved back into France and then pushed the Germans into Germany where they came across a concentr ation camp. Later, they reached Hitler's Eagle Nest which had been previously captured with little resistance. Finally, they moved into Austria where the war in Europe and against Japan ended. Easy Company was said to be one of the best units in the history of the US Armed Forces.Like all units in the American airborne divisions, they had been trained as a light infantry assault outfit. Hence the men in Easy Company were trained to move quickly, maneuver fast and fire small arms. During the World War II, from the beginning of October until almost the end of November 1944, however, there were involved in static, trench warfare. The achievements of the Band of Brothers of Easy Company stands out in history mainly because they achieved success in military actions that they were not trained in.They relied upon their courage and strength.Bibliography:Taylor, M. John (2006). World War II: 101st Airborne Division Participate in Operation Overlord. http://www. historynet. com/air_sea/airbor ne_operations/3036676. html.The Battle of Bastogne. http://www. army. mil/cmh-pg/books/wwii/7-8/7-8_19. htm#p473.Parachute Infantry Regiment in Normandy Drop. Regimental Unit Study: Number 3. http://www. army. mil/cmh-pg/documents/WWII/506-Nor/506-nor. htm.Time (2001). Band of Brothers. http://www. time. com/time/teach/brothers/pdfs/magazine. pdf.

The social responsibility of a business Essay

Nowadays, the idea of social responsibilities supposes that the corporation has not only economic and legal obligations, but also certain responsibilities to society which extend beyond these obligations. Moreover, social responsibility is the obligation of decision makers to take actions which protect and improve the welfare of society as a whole along with their own interests. In other words, virtually all definitions of CSR include the notion that corporations have obligations toward society beyond their economic obligations to shareholders. Yet many authors have argued and still some continue to argue that social responsibility should not cater to the society at large but only to the organisation’s own interests. For instance, some believe that business has only two responsibilities: to obey the elementary canons of everyday face-to-face civility (honesty, good faith and so on ) and to seek material gain. Therefore, the definitions of CSR appear to fall under two general school of thoughts and throughout this study, we made an attempt to demonstrate that CSR is not limited only to economic duty. Literature Review: The roots of CSR can be traced back to the medieval era. According to May et al. (2007), various questions regarding organizations’ impact on society have been present for centuries. In fact, the corporate form and modern labor union were derived from the early medieval guild (May et al., 2007). In the 1870s large corporations began to have a significant impact on different aspects of society, including the environment, employees, customers, and the public as a whole. Although there are many definitions of CSR available, we centre our attention on more recent concepts of CSR. According to Richardson, Welker and Hutchinson (1999), CSR behaviours can be defined as discretionary actions undertaken by companies that are intended to advance their social issues. Joyner, Payne & Raiborn (2002) noted that CSR are categories of economic, legal, ethical and discretionary activities of a business entity as adapted to the values and expectations from society. They also added that, CSR are the basic expectations of the company regarding initiatives that take the  form of protection to public health, public safety, and the environment. In this concept, they explained that values and ethics influence the extent of a corporation’s perceived social responsibility that is influenced by societal activities, norms or standard. In today’s world, CSR can be defined as regards to all aspects of business behaviour so that the impacts of these activities are incorporated in every corporate agenda (Orgrizek, 2001; Coldwell, 2001). So, with the literatures definition of CSR, it can be concluded that CSR is the continuing commitment taken by business organizations to strengthen their ethical concepts and social involvement in society, contribute to economic development, sponsor charitable programs, and improve the quality of the workforce and also the increment of services provided. However on the other hand, Freeman & Liedtka (1991) argue that CSR can promote incompetence by leading the managers to get themselves involved in areas beyond their expertise, that is, trying to repair society’s ill. To sum up, those CSR theories and approaches are focused on four main points: (1) Long term profit maximization, (2) Responsible use of power, (3) Social demand integration, and (4) Achieving a good society. The adoption of the approaches in CSR on some level reflects the motivations of a company behind its CSR implementation. Discussion & Findings: Is CSR limited to economic duty? The evolution of international markets, easy and inexpensive communication structures, increased consumer awareness, wider distribution of risk, environmental awareness, and concern for global equality have put more emphasis on the social responsibility of corporations. Many organisations have introduced new policy instruments to promote corporate citizenship and corporate social responsibility. As mentioned above, there exists mainly two school of thoughts, some believe that social responsibility is limited  only to economic duty that is the welfare of an organisation’s stockholders while others believe that organizations should adopt a broader view of its responsibilities that includes not only stockholders, but many other constituencies as well, including employees, suppliers, customers, the local community, local, state, and federal governments, environmental groups, and other special interest groups. Firstly, the neoclassical paradigm of management explains ethics and corporate social responsibility as nothing but a new strategic instrument to ensure long-term shareholder value. As Milton Friedman wrote long ago â€Å"The social responsibility of business is to increase its profits.† He argues that â€Å"there is one and only one social responsibility of a business- to use its resources and engage in activities designed to increase its profits so long as it stays within the rules of the game, which is to say, engages in open and free competition without deception or fraud†. Milton Friedman’s claim that the sole social responsibility of business is to increase its profits places businesses into an adversarial relation to society. That is, businesses become the enemies, the exploiters, of the society of which they are a part. His statement implies that a business is allowed to behave in a socially irresponsible, and even socially destructive, manner, if this increases its profit. There are ways of increasing a business’ profits which are damaging to the society of which it is a part. Indeed, it is a tendency of business to seek to externalize all costs. Thus, to pollute, to ignore worker safety regulations, to engage in misrepresentation if not fraud, etc. If the business is in competition, and these things are permitted, it must do them, since its competitors, similarly situated, will also do these things. Its competitors, if allowed to externalize costs by polluting, will do so, and so it must also. Its competitors, if allowed to externalize costs by skimping on worker safety, will do so, and so it must do so also. Equally, many authors like Porter and Jensen, agree to Milton Friedman statement and they also argue that social responsibility is only an economic duty. They articulate arguments to demonstrate the irreconcilability of economic aims with broader social concerns. Michael Porter argues that corporate philanthropy is only meaningful as a part of the economic strategy of a firm while Michael Jensen maintains that it is logically impossible for a company to serve more than one objective. Moreover, Drucker (1984) had the opinion  that: â€Å"business turns a social problem into economic opportunity and economic benefit, into productive capacity, human competence, into well paid jobs, and into wealth†. Therefore, Drucker also argued that social responsibility is limited to economic duty. Although these kinds of arguments can be defined in order to emphasize the economic advantages of corporate social responsibility and economic advantages of corporate social responsibility and the economic duties of corporations, they do not capture the broader role that corporate citizenship plays in society. The world is changing and nowadays cor porations are now held accountable not just by the government, but also by the public. Corporate responsibility must now take into account how dealings with customers, shareholders and employees are seen by the world. Large global corporations know that people are watching them and that any wrongdoing will not go unnoticed. Many companies have a social conscience, treat employees fairly and try to do the best for their shareholders while trying to be socially responsible. There are, however, many other corporations who see nothing wrong with employing third world country workers to make their products. It is only due to groups who monitor such activities that these issues become public. Many corporations have been forced into taking corporate responsibility at a broader level that is now businesses do not limit corporate responsibility only to economic duty. They know that it does not make good business sense to be seen as a company that is damaging the world that we live in. Huge penalties and fines also await corporations that break ethical and environmental laws. Corporate responsibility has a huge impact not only on the local community, but also on the world. Its affects are social, economic and environmental. Bad and good corporate responsibility has effects that reach from the worker in the third world country to the air that we breathe. Furthermore, a growing number of writers over the last quarter of a century have recognized that the activities of an organization impact upon the external environment and gave suggested that such an organization should therefore be accountable to a wider audience than simply its shareholders. In the 1970’s many writers evincing concern with the social performance of a business, as a member of society at large. This concern was stated by Aukerman (1975) who argued that big business was recognizing the need to adapt to a new social climate of community accountability, but that the orientation of business to financial  results was inhibiting social responsiveness. Similarly, Mc Donald and Puxty (1979) maintain that companies are no longer the instruments of shareholders alone but exist within society and so therefore have responsibilities to that society, and that there is therefore a shift towards the greater accountability of companies to all participants. Moreover, author like Carroll (1979; 2008, 500) stated that â€Å"The social responsibility of business encompasses the economic, legal, ethical and discretionary expectations that a society has of organizations at a given point in time†. Carroll’s definition is often pictured in the above CSR Pyramid, and is where many CSR practitioners and theoreticians start. As can be seen above, he argued that companies should have economic responsibilities. Obviously, without making a profit then a company will cease to exist and CSR dies. However, the key issue is that CSR is not anti-profits, simply is all about how profits are made! The economic responsibilities cited in the definition refer to society’s expectation that organizations will produce good and services that are needed and desired by customers and sell those goods and services at a reasonable price. Organizations are expected to be efficient, profitable, and to keep shareholder interests in mind. Carroll then goes on to mention legal responsibilities but doesn’t consider those countries where the law is ignored (corrupt Governments for instance). The legal responsibilities relate to the expectation that organizations will comply with the laws set down by society to govern competition in the marketplace. Organizations have thousands of legal responsibilities governing almost every aspect of their operations, including consumer and product laws, environmental laws, and employment laws. Ethical responsibilities come next, but it seems that ethical behavior is not so easy to define. It concerns societal expectations that go beyond the law, such as the expectation that organizations will conduct their affairs in a fair and just way. This means that organizations are expected to do more than just comply with the law, but also make proactive efforts to anticipate and meet the norms of society even if those norms are not formally enacted in law. At the top of the pyramid is ‘philanthropy’. This may involve such things as philanthropic support of programs benefiting a community or the nation. It may also involve donating employee expertise and time to worthy causes. But in most  cases, philanthropy is seen as a first step toward CSR and all the other levels are often ignored by most businesses. Therefore, Caroll argues that business ethics, values-driven management, and corporate social responsibility are standards of governance that make it possible conceive of the corporation as both an economic instrument and a good corporate citizen. Conclusion: The importance of serving the society where the companies are operating is a legal and moral responsibility for both the public and private companies. Big companies are always exploiting the resources of a place and they should compensate for that. Companies should understand that, it can stay in the market with the help of the customers and the society in which it operates alone. Neither financial abilities nor the smart governance or management will help the companies in achieving their long term goals. In order to achieve long term goals, the companies need to execute their social responsibilities in a fruitful manner. On a concluding note, corporate social responsibility is not helping the poor and needy people alone. The company should keep morality and ethics in all its operations in order to fully execute their social responsibilities. Companies should never try to exploit the natural resources injudiciously. Moreover they should never engage in activities which are harmful to the environment. In short, corporate social responsibility is a wide topic which includes a company’s commitment to the society, stakeholders and the environment in which it operates. REFERENCES: Archie B. Carroll, Ann K. Buchholtz Business & Society: Ethics and Stakeholder Management David Crowther; Gà ¼ler Aras Corporate Social responsibility Davis Keith, L Blomstrom Robert, 2002 Business & Society: Environment & Responsibility† 3rd Edition MC Graw Hill International Edition. Mark S. Schwartz. Corporate Social Responsibility: An Ethical Approach Porter M.E & Kramer M.2006 Strategy & Society, The link between competitive advantage and corporate social responsibility, Harvard Business Review.

Elements Essay Example

Elements Essay Example Elements Essay Elements Essay Introductions serve a number of purposes. As it is the first part of your essay your reader will encounter, and as you will want your reader to cointinue reading, choose introductions that grab attention. Certainly introductions serves to introduce your reader to the central ideas expressed in your essay. In this regard, good introductions will provide the background information necessary for making sense of the argument provided in the body of your paper. Most importantly, introductions serve to frame the argument that the essay proposes. Good introductions will impart to your reader the main point of your paper. So. . . a good introduction will: 1. get your readers attention, 2. provide background information, and 3. state a thesis. BODY In the body of your essay you will provide the defense for claims offered in your introduction. There are two issues to keep in mind here: transition and organization. Making outlines will help you keep a logical organization for your paper. When you have a number of points to make in an essay, you should consider the order in which you present those pointsthis order is the outline of your paper. Equally important, as you move from idea to idea, you will want to keep your readers attention focused on why the information you present is relevant to the main point of your essay. Transitional sentences do this. When you move to a new idea, start your paragraph with a sentence or two informing your reader (1) the content of the new subject and (2) why this information is important to your thesis. A good body will: 1. defend the central claim of your essay and 2. use transitional sentences CONCLUSION Of course, the conclusion will be last thing your reader will encounter. Because too many of us have short attention spans, and because you want your reader to learn something from having read your essay, you will want to adopt conclusions that drive home the central idea of your essay. Good conclusions, then, will: 1. be memorable and 2. restate your thesis. IN GENERAL All essays will contain the preceding components. How you choose to address these components, however, will change from essay to essay. In the essay descriptions, I provide some specific tips on how to write the introduction, body, and conclusion to your paper.

The Wellness Industry Mainly In Asia Pacific Tourism Essay Essay Example

The Wellness Industry Mainly In Asia Pacific Tourism Essay Essay Example The Wellness Industry Mainly In Asia Pacific Tourism Essay Paper The Wellness Industry Mainly In Asia Pacific Tourism Essay Paper There has been a considerable rise in the tendency of the Wellness Industry chiefly in Asia-Pacific. As Destination Spas are developing in the industry, it seems it is still instead obscure as to what the hereafter holds for this peculiar sector. The lifting consciousness of people towards personal wellness and growing is making a demand for a service function that is presently germinating to provide to the demands of this come oning market tendency. This survey will look into possible results for finishs watering places, Mandala Spa, in the designated geographical country. The globalisation of health merchandises such as Spas are increasing and germinating, whereas the doctrines and traditions of the eastern civilization are perforating the western context and vise versa. These watering places are turning by integrating physical, emotional and religious activities coupled with the dad psychological science that mixes more esoteric patterns to raise the degree of mental health. ( Smith and Puczko, 2008 ) Wellness is defined as The multidimensional province of being good , where inner and outer universes are in harmoniousness: a heightened province of consciousness enabling you to be to the full present in the minute and react genuinely to any state of affairs from the deep inner good of your being . Wellness is an ever-evolving journey to a heightened waking up of the consciousness and working towards a fitter province in respects to the physical, mental and emotional sense of well-being, therefore assisting an person to farther experience life to its fullest with the greatest length of service. ( Bodecker and Cohen, 2008 ) Figure 1: The Expanded Wellness Model Beginning: Mueller and Kaufmann 2001 p.6 Overview of the Wellness Industry A considerable sum of visitants traveling to modern twenty-four hours wellness and health centres are largely non cognizant of the historical and cultural backgrounds of the interventions they experience. It would be non so far fetched to state that these visitants have non realized that the Ayurvedic patterns from India day of the month back every bit far as 5000 BC, or that the current make-up trade names that adult females are utilizing these yearss hold similar decorative traits to those used my the Egyptian adult females in 3000 BC. The earliest recorded certification of Chinese medicative methods day of the month back to 1000 BC, nevertheless in Western societies Chinese medical methods are regarded as alien and slightly new in their perceptual experience. Harmonizing to a survey made by the Spa Research Fellowship, the earliest mention to so name charming healing Waterss is 1700 BC and as the authoritative doctor and philosopher of the Hellenistic age, Hippocrates, one time sa id that aˆÂ ¦water is still, after all, the best. ( Health A ; Wellness Tourism ) There is an increasing consciousness of the mending belongingss of H2O, whether it be thermic, sea or mineral H2O. Civilizations such as the Greeks and Romans understood the assorted wellness related facets of H2O interventions and therefore were rather focused on fittingness and cleanliness through such patterns. On the other manus, other ancient civilisations from The Middle East and Asia and other autochthonal people around the universe were already cognizant of the wellness benefits of other patterns like herbal medical specialties, yoga, massage, speculation and other related religious patterns, for centuries before the cultivation of wellness related patterns in Europe. Although by Western criterions, the quality of life in many parts of the universe are apparently low or of hapless quality in comparing to Western societies, India and Africa can be cited as two better illustrations. These people populating in such hapless criterions have developed their ain ways of keeping thei r well-being, although such conditions of want favor the victory of unwellness over health. These patterns of continuing wellness and well-being are go oning to go more and more popular among twenty-four hours watering place operators and later the visitants of these yearss watering places are turning involvements acute plenty to desire them to see the beginnings or places of these patterns such as Yoga and Thai massage. ( Health A ; Wellness Tourism ) The term Spa, is an altered acronym for Solus Per Aqua , it can be translated as wellness through H2O. ( Leavy and Bergel, 2002 ) Harmonizing to Associate Professor Rujirutana Madhachitara, PhD of Penn State University in her paper, Opening Up a Services Market The Thai Spa Industry, From what we learn in the schoolroom and informant in existent concern life, market normally do non turn every bit explosively as wellness watering place have done in Thailand. Hotels and resorts along with enterprisers have recognized the potency of watering place development in Asia, it is even arguable to an extent that recent tendency of watering place has impacted the face of the Hospitality in the part. Intelligent Spas came up with the Spa Benchmark plan across the major Asia Pacific markets and summarized the findings in the tabular array below ( Garrow, 2007 ) Table 1: Asia Pacific Spa Industry overview Malaysia Since the twelvemonth 2002, Malaysia s watering place growing has increased by 200 % and continues to announce increased growing. Indonesia Is place to the larger watering place in respects to indoor infinite and more than half of them are destination watering place, within the part it is besides 2nd most low-cost following to the Philippines. Philippines Is the smallest in footings of market size but regardless it besides possesses on norm, the most legion sum of intervention suites, surveies show that there is besides strong potency for growing in this sector over the coming old ages. Singapore comparatively, the state has a mature market but is still predicted to turn at 11 % yearly over the approaching old ages. There is a considerable sum of twenty-four hours watering place of which half are said to be salon type oriented watering place. Taiwan Over 81 % of Taiwan s 300 watering place installations were twenty-four hours watering place, a big group of their watering place usage group trade name names, whilst watering place franchises are really common. Growth rate is said to be slow in the coming old ages. Table 2: Asia-Pacific Global Spa survey The Asia-Pacific watering place industry is the quickest turning part on a planetary footing, nevertheless it is yet comparatively immature. A larger proportion of watering place are preset in emerging markets while resort/hotels watering places are presently taking development. Typically, finishs spas are regarded as watering place resorts. Turning but yet developing wellness resorts in a sense. In comparing to Europe, watering place grosss in the Asia-Pacific are 35 % lower and 19 % lower on a planetary norm, nevertheless hotel watering place are merely 3.75 % to 5.8 % lower severally. Whilst in footings of staffing, hotel watering place are at an norm of 27 employees per constitution and 17 per watering place. Intelligent Spa s Global Benchmark Report, May 2009, states that the intervention room tenancy in the Asia-Pacific is 37 % higher in comparing to other parts, 45 % of entire gross histories for paysheet, and with an mean intervention rate of US $ 77 it is the lowest economic ally among all parts. ( Samantha Foster ) The term Destination Spa holds a peculiar criterion of luxury for spa-goers, as they were topographic points where the rich and celebrated would travel to reduce down. These yearss finish watering place offer more than merely a epicurean manner to acquire slender fast, they offer a assortment of merchandises that cater to the overall health of their clients. Such services offered are fitter diet options, lifestyle talks, yoga seminars and more traditional methods of energy attunement to happen your ain sense of inner and outer balance. ( Leavy and Bergel 2002 ) Mandala Spa brands itself as a finish watering place integrating all the bow mentioned services and more, in 2005 they won the esteemed Asia Spa Award for best finish watering place of the twelvemonth and spa intervention of the twelvemonth . Since so they have continued to win awards in 2006, 2007, and 2009. Since its startup in 2001, Mandala Spa has touched the lives of many people and has grown from a four-villa Day Spa to a full fledged Wellness Resort and Destination Spa. ( hypertext transfer protocol: //www.mandalaspa.com ) Purposes The writer will carry on an in-depth research on what the hereafter holds for Destination Spas in Asia Pacific, concentrating on a development dress shop Destination Spa trade name, Mandala Spa as a premier mention. Aims To reexamine literature about the Wellness Industry with accent on Destination Spas. To look into the tendencies and variables act uponing the development of the Wellness Industry with focal point on the Destination Spa sector. To understand the schemes that Mandala Spa is utilizing for its success and how they will utilize these for future development or enlargement ; and To urge any findings to Mandala Spa and the Asia Pacific Spa and Wellness Coalition for the overall benefit of the industry and for future research ; Chapter 2: LITERATURE REVIEW The Concept of Wellness Tourism Harmonizing to ( Verschuren, 2004 ) Wellness touristry is really different from wellness touristry as wellness touristry is considered a alone merchandise within the wellness touristry section therefore it is non a class in itself but a sub class of wellness touristry. Figure 1 Harmonizing to ( Kaspar 1996 ) , wellness touristry is the amount of all the relationships and phenomena ensuing from a alteration of location and abode by people in order to advance, stabilise and, as appropriate, restore physical, mental and societal wellbeing while utilizing wellness services and for whom the topographic point where they are remaining is neither their rule nor lasting topographic point of abode or work . By definition of ( Mueller and Kaufmann 2000 ) , following ( Kaspar1996 ) , wellness touristry can be the amount of all the relationships and the phenomena ensuing from a alteration of location and abode by people whose chief motivation is to continue or advance their wellness. They stay in hotels that are specialized in supplying the single attention with the appropriate personal know-how. To foster the statement these invitees require and expect certain service bundles that are comprehensive in nature, such bundles may include physical fittingness, speculations, dietetic advise, beauty attention and instruction. Harmonizing to The International Spa Association ( ISPA ) watering place are defined as entities devoted to heightening overall wellbeing through a assortment of professional services that encourage the reclamation of head, organic structure and spirit ( ISPA, 2006 ) A comprehensive classification of watering place has been produced by the International Spa Association is listed below: Club Spa Day Spa Spa Hotel Holistic Spa Medical Spa Bath Resort Spa Sport Spa Structured Spa Definition of a Destination Spa There is no universally accepted definition of finish watering place, instead the undermentioned faculty members present these definitions: Destination watering place predecessors were referred to as fat farms due to their slightly strict detoxification and weight loss programmes. These fat farms were perceived as the to-be topographic points for communities high societies, yet most of these constitutions were non deemed a pleasant vacation experience as most of them were ran similar to boot cantonments in a sense, where their invitees would set about restricted diets or fasting seminars where the promised consequences of weight loss would be achieved, nevertheless in no mode pleasant. Few of these fat farms would have beauty interventions, relaxation or speculation programmes and even less provided in instruction in footings of how to keep their lost weight, therefore invitees would finally derive the weight back. The finish watering place of today offer more than merely weight loss programmes but are now geared towards more meaningful exercising programmes, instruction on life style, health seminars, consultancy on diet and cleaning, and some offer medical trials or ratings. ( The Spa Encyclopedia ) Finish watering place are built with the primary intent of supplying spa/wellness activities for invitees as compared to resort/hotel watering place who s primary intent is to sell their suites while the watering place is an augmenting installation, the intent of finish watering place are the exact antonym of this. ( Gibson 2008 ) Finish Spas are a topographic point where visitants go for short retreats/wellness programmes that are slightly life altering or bring forth a high impact on the invitee s life style. ( Spa bodywork: a usher for massage healers ) Asia Pacific Wellness Traditions The wellness traditions of Asia follow a more holistic attack to wellness and well-being, handling the head, organic structure and spirit as one. Their manner of healing is by happening the kernel of the job and back uping the organic structure in mending itself hence hiking the organic structure s natural unsusceptibility against unwellness and disease. Therefore the attack through natural healing, in Asia, is rooted in spiritualty and tradition instead than on a footing of natural assets. In Japan the traditional bathing constitutions of onsens , which are Nipponese hot springs, are normally visited by locals in seek of speculation or relaxation and has grown in popularity among the tourers. Reiki and Shiatsu are two of the most prevailing health therapies from the Nipponese civilization and are presently really common interventions provided by western watering places. The bequest of India s historic civilization has existed before that of Ancient Egypt as even scholars respect Ayurveda ( the scientific discipline of life ) as one of the oldest mending systems in the universe. It is still normally the first signifier of traditional healing in Nepal, India and Sri Lanka. The traditional signifiers of Chinese medical specialty were focused on an persons overall province through a assortment of therapies, such as Chi ( the overall flow of life force or energy of a individual ) , Shen ( the individuals mind that is responsible for their mental abilities and consciousness ) , and Jing ( The regulating kernel of a individuals verve ) . Traditional Chinese medical specialty, similar to Indian Ayurveda, leans towards the facets of preventative and holistic attacks towards wellness in respects to physical motion, spiritualty, diet and emotional well-being. A myriad of therapies are offered, some of the most popular to reference are Tai Chi, Qi Gong, herbal medical specialties, and stylostixis which focal point on the flow of energy throughout the organic structure. Thailand is presently said to be the prima state in watering place development within Asia, having a broad array of services, merchandises, aesthetics and Centres. The basic rules of Wat Pho traditional Thai massage and the Lana traditions of Northern Thailand are what constitute the constructs of Thai watering place. The Temple of the Reclining Buddha, Wat Pho, located in the capital metropolis of Bangkok by the Grand Palace, is where traditional Thai massage was born. During the epoch before the temple was built, the country was a site for the pattern of traditional Thai medical specialty that has its relational beginnings from Ayurveda . Malaysia has a set of alone watering place programmes and atmospheres through the incorporation of small town or kampung traditions along with the health traditions practiced in the royal tribunals. Pressure point and long shot massage techniques which are the footing of Urut , the traditional Malay massage, which is the chief characteristic of the services offered along with traditional post-natal attention in adult females s wellness programmes. The foundation of these therapies are based on causative theory edifice on the forming rules of cold and hot, moist and dry and of the natural elements air, fire, H2O and Earth, derived from links to Ayurveda . Indonesia s pillar of advancing health and beauty comes from Jamu herbalism, traditionally it lies in the centre of pull offing the populations health care. The religious attacks to wellness, along with traditional massage techniques and fresh herb tea ingredients, are extremely incorporated in Balinese and Indonesian watering place. Vietnam, regarded now as the new Thailand amongst south east Asiatic investing circles due to its assuring economic system and inflow of new beach, golf and wellness resort developments. The chief medicative tradition of the state is referred to as Thuoc Nam of which is based more on traditional common people cognition. A Buddhist monastic and bookman, Tue Tinh, developed Thuoc Nam into a national system. He consolidated all the local medicative cognition from Vietnam and established clinics within monasteries along with herbal gardens coupled with educating the populace on the herbal place medical specialty. ( Dung and Bodeker 2001 ) The Philippines, being an archipelago, has its traditional medicative techniques profoundly rooted in the battalion of ethnics groups found on its 1000 of islands. Its traditional massage pattern is known as Hilot and is merely as diverse in techniques, patterns and tradition as it varies from part to part within the state. It is nevertheless being standardized, and therefore turning of all time more popular among the watering place programmes in the Philippines. ( Marana and Tan 2006 ) Cardinal Theories on Spas Compare and contrast an approximate of 3 cardinal theories here, place who your capable affair experts are through seeing who are the names who are ever cited in the assorted diaries and books you have on Spa. Support with some theoretical accounts, I think you have one theoretical account in your Chapter II already! Figure 1. Maslow s Hierarchy of Needs and Schutte and Ciarlante s Asiatic Equivalent Model. Adapted from ( Athena H. N. Mak, Kevin K. F. Wong and Richard C. Y. Chang ) Maslow s hierarchy of demands and the Asiatic equivalent theoretical account Tourist motive embraces psychological every bit good as physiological aspects because travel is expected to fulfill different degrees of demands such as psychological ( e.g. intrinsic, personal and interpersonal wagess ) and physiological demands ( e.g. nutrient, shelter, safety, wellness and fittingness ) ( Witt and Wright, 1992 ) . Maslow s ( 1970 ) hierarchy of demands is one of the most popular theories of motive used by research workers to analyze tourist motive ( Iso- Ahola, 1980 ) . Maslow proposes that human demands as incentives form a five-level hierarchy comprising of physiological, safety, love/ belonging, regard and self-actualisation demands. He farther states that the lower-level demands should be satisfied first before an person could travel up to higher-level 1s in the hierarchy. Mill and Morrison ( 1985 ) citation that motive is a phenomenon that takes topographic point when an single seeks to fulfill a demand, and suggest a correlativity between Maslow s hierarchy of demands and tourer motive. Maslow s theoretical account is based on Western civilization, so Schutte and Ciarlante ( 1998 ) have questioned whether self-actualisation ( a personally directed demand ) is existing among Asiatic consumers. They contend that Asiatic states predominately have a collectivized civilization ( Hofstede, 1980 ) , so the thought that a personally directed demand is at the highest degree of demands would neither be readily accepted nor regarded positively in the Asiatic civilization. Alternatively, socially directed demands seem to be more apt in such cultural context. Schutte and Ciarlante therefore put forth an Asiatic equivalent theoretical account, one that eliminates the personally directed self- realization demand and emphasizes the elaboratenesss and importance of socially directed demands, viz. , association, esteem and position. Based on the research conducted by ( Athena H. N. Mak, Kevin K. F. Wong and Richard C. Y. Chang ) Their survey identified the motivation factors for Hong Kong spa-goers seeking watering place experience when they travel. Their perceptual experiences of watering place, every bit good as their socio-demographic features, were analysed. In add-on, an instrument to mensurate motive in the spa touristry sphere was developed. Factor analysis consequences show that relaxation and alleviation , escape , self-reward and indulgence , and health and beauty are of import implicit in motivation factors for spa-goers, as shown in the survey. The consequence contrasts interestingly with general European spa-goers perceptual experience that spa experience is mostly for remedy or curative intents ( Miller, 1996 ; Douglas, 2001 ) , and American spa-goers perceptual experience that spa experience is a agency of self-reward ( Kaspar, 1990 ; ISPA, 2006 ) . For the Hong Kong context, it is really an integrating of self-reward and wellness, together with relaxation and flight motives. This typical combination of actuating factors reflects the alone implicit in demands of Hong Kong spa-goers. The demand for watering place is anticipated to turn continuously ( ISPA, 2006 ) , and the chances associated with watering places are many and varied. However, despite the bright mentality for the Asiatic watering place market, it is imperative for the watering place industry to maximize the potency for this niche market section mentality for the Asiatic watering place market, it is imperative for the watering place industry to maximize the potency for this niche market section. Current Situation of Mandala Spa Here you do a compose up discoursing the current state of affairs of Mandala Spa as a finish watering place in the Asia Pacific part. What is the key to Mandalas Success? You have to understand, that when you analyze wellnessaˆÂ ¦ and a committedness to health and the well-being of other people, you realize really rapidly that taking attention of other people or being a good attention taker for people, a really indispensable Christian quality, this is non something you do as a occupation like tossing hamburgersaˆÂ ¦ it is something that has to be developed inside of a individual as portion of their personality, inside of their bosom, so Karen Reina and I realized really rapidly that if you want to be sincere in the health industry by taking attention of other people one manner or the other. It could be in the watering place industry, the hotel industry or that might merely be in the nursing or physical therapy industry, the most of import quality is the love and compassion and ability to hold positive relationships with the invitees. We decided that this is one of the most indispensable qualities a topographic point can hold, this is what w e have to concentrate our service on, the remainder is truly proficient preparation, skill preparation, attitude polish, the manner your showing yourself with etiquette preparation, but what makes us really different from all other facets of the cordial reception industry is that when your working truly close with people, when your touching them literary with your custodies and fingers, when your all over their skinaˆÂ ¦ YOU CANT FAKE IT! If your non existent, people will recognize it the latest at that point, when person s custodies are all over them, that s when they realize if that service is existent or forge, they are merely feigning to give me a loving and lovingness service and merely see it as a occupation. This is what truly is the really kernel of mandala watering place, and this is what makes us different from many other topographic points to get down out withaˆÂ ¦ our mentality was non based on a well organized dispersed sheet full of figures, our first challen ge was and still is ever, how can you put in a civilization and a committedness to the kernel of cordial reception in our staff, a corporate civilization as it is calledaˆÂ ¦ this is the same challenge others in the same field are sing now in cordial reception, where they say that cutting border is where the invitee is loved or feels loved, what better cordial reception can you give other than true love and true attention? No affair on which degree, and this is what our people and invitees come back for. So when people ask what was their best vacation experience, it is frequently the really little relationships they had with their host, it is all about love, attention and regard, the remainder is truly merely dressing up. You really rapidly recognize that when you think that manner, well its different that beefburger tossing in a manner that you have to learn that manner of thought, you have to pass on that, you have to put in that as a portion of corporate culture.. that we wa nt to make things with attention, that we want to make things to keep or better the environment, that we are caring for our employees as people and non merely by looking at the one-year growing rate of the company, caring by doing an attempt to pass on with them, by seeking to supply personal growing chances for them, no affair if its through Yoga or personal negotiations or through engagement in our societal duty plans like seting trees, bettering the environment, and they are proud of that, they should experience proud of being soft, of being caring, of being compassionate. These are al the values we are seeking to put in within our corporate civilization, non merely the preparation to get down out with and proficient flawlessness, quality of touch, I am making that myself. But what truly brings everything through and what brings everything together is truly when your bosom is unfastened and your bosom is in it, and this is a large portion of Mandalas secret, we re seeking truly t o keep that corporate civilization that is true to itself, that walks the talk. Wellness and well-being is non a five to nine occupation for Mandala Spa, it is a manner of prevarication for Mandala Spa. Conclusively, a batch of people working with us or working with me are non at that place merely for the occupation or the wagess or the growing chances on a proffesional calling degree, they are merely at that place because they love the manner of life that they can populate during eight hours of their premier clip. Chapter 3: Methodology Research Paradigm and Design The Research Paradigm used in this thesis is that of intepretivism in which is a comprehension of the differences between worlds as societal histrions. The societal histrions in this instance refer to interview respondents. Saunders, Lewis and Thornhill ( 2007 ) presented an statement that the concern universe is excessively intricate to be at the temperament of theories and definite `laws` in which rich penetrations may be lost in the procedure. In line with this paradigm, the writer maintains an empathic stance and trying to understand the societal universe from the point of position from the research subjects. As each state of affairs is alone and stands entirely, all these are a map of a specified set of persons and fortunes brought together at a peculiar clip. The epistemology of this paradigm is on subjective significances and societal phenomena with a focal point into an in deepness survey on the inside informations of finish watering place in the Asia Pacific, the background world and motivative actions. It will hold a subjective axiology due to the research being value edge and the writer being inseparable from the research. An inductive attack is used here in which the writer theorizes that the health industry is a sub class of the wellness industry wellness touristry and from recent tendencies it is predicted that the wellness industry is get downing to accommodate facets of the health industry as a more informed clientele demand for an integrating of health and nutrition into health care. This proposed theory is to be backed up with collected interview informations for testing of cogency. Qualitative Survey Data Collection Development Open ended inquiries are structured or at least semi structured. It is of import that the writer guides the interview and maneuver it back on subject should digression occur. Nonetheless, for the intent of the B.A ( Hons ) thesis, structured interviews should be used. If you use interviews but did non pull off to run into the individual face to face, attach a transcript of electronic mail correspondence in appendix. Or salvage MSN conversations into rich text format. Sampling Data Collection Datas Analysis Ethical motives Chapter 4: Analysis AND RESULTS Introduction Profile of Participants How many of them Number of contacts ( overall sampling frame ) How many returns? ( % of responses ) DO NOTE THAT FOR ONLINE SURVEYS, THE ACTUAL QUANTITY IS NOT EASILY DERIVED AND IS MAINLY AN ESTIMATE. Give grounds of testing ( How many were void? Even if individual replies all strongly agree, it is void! ) Proper stairss supersede absolute Numberss. Report the concluding, n = 19 ( % ) Who are the participants? ( Use your background inquiries to help you. ) For qualitative interviews, you ve been in contact with the individual. Describe their making to turn out that they are the appropriate individual to individual on the topic. Background of Participants Analysis of qualitative informations Reiterate that an inductive attack was used and that it is an explorative paper You have a pick here of analysing your informations utilizing a condensation, grouping or telling procedure. Chapter Summary Chapter 5: Discussion AND CONCLUSION Discussion Decision Restrictions Recommendations

Offences Committed and Charges Case Study Example | Topics and Well Written Essays - 3750 words

Offences Committed and Charges - Case Study Example Carol recovered from the snake bite, but lost her baby which died as a result of the poison entering Carol's system. Ahmed , Carol's boyfriend and father of the baby, found out who had sent the snake and decided to kill Mary. Ahmed discussed the idea with his brother Mike whilst they both shopped in the local supermarket. Gabriel, Mary' brother, who happened to be in the local shop, overhead what Ahmed planned to do and he confronted Ahmed and spat in Ahmed's face. Incensed, Ahmed grabbed a knife from the counter and told Gabriel he would kill him. Gabriel ran out of the shop and hid in the back of a bin-lorry that was parked outside. When the bin-lorry moved off Gabriel was badly crushed and died of his injuries. f)Also ensure that you prove the actus reus, mens rea etc. don't juststate the ofence/defence,prove them.e.g.for provocation you would need to prove that the D suffered a sudden and temporary loss of self -control and that the provocation was sufficient to have caused a reasonable man to have acted similarly(all the while you support your statements with authority-case law or statute or both and apply to the facts before you) In determining the possible charges that each of the above persons might face it is necessary to consider the mens rea and the actus reus for the offences. Having established the criteria needed for such charges to be brought it will be then necessary to discuss any possible defences that each might have. From this it should be possible to reach a conclusion as to the offences committed and the persons that will be charged with the offences. As there are four potential defendants it will be best to discuss the possible charges for each under separate headings. Richard In the above it has been stated that Richard punched Rose in the face and broke her nose. In order to determine what Richard might be charged with it is necessary to consider the level of the assault and then the actus reus and mens rea required to prove the offence. Charges can be brought for assault under either s39 of the Criminal Justice Act 1988 (CJA 1988), or the Offences Against the Person Act 1861 (OAPA, 1861) were there are three levels of assault that can be charged. These are listed under s18, s20 and s47 of the OAPA. The degree of injury is used by Crown Prosecution Service (CPS) in determining under which section of the Act the accused should be charged. S18 and s20 offences generally require the victim to have received a wound in which the skin has been broken. Under the charging standards as applied by the CPS injuries such as a broken nose would be covered by a charge under s47 OAPA. Actus reus under s47 The term actus reus refers to the act of the accused which when combined with either intention on the part of the accused or recklessness causes a crime to be committed. The actus reus for an offence will alter depending on the crime committed. Cases such as Fagan v MPC [1969] 1 QB 439, [1968] 3 All ER 442 and Savage v Parmenter [1991] 4 All ER 698 suggest that the actus reus of assault has been committed when

Computing Dissertation Written Report Essay Example | Topics and Well Written Essays - 1000 words

Computing Dissertation Written Report - Essay Example The area of e-learning has had development on the internet but it is an area that most people are not using for entertainment value. This is an important issue to think about when creating an e-learning website. People would not visit a site for fun; they will however visit for a specific purpose and choose not to use it again. To resolve this issue, visitors registering with the website should be welcomed and instantly facilitated to see the various communities in action. They may then choose to subscribe in one of them. Since learners are now engaged with computers, they lack a natural social outlet which can lead to feelings of isolation.   Because isolation is a major contributor to attrition (Morgan & Tam, 1999), one potential strategy for reducing users leaving the site is to encouraging users to support each other and a sense of belonging to a community.   The task of this paper is to structure the website so learners have mechanisms to connect with each other and form communities. Selznik (1996) identifies seven elements of community: history, identity, mutuality, plurality, autonomy, participation, and integration. With respect to virtual learning communities, Schwier (in press) adds: an orientation to the future, technology, and learning. Some of these characteristics of community will be present from the beginning. Others, the cohort will have to grow into. There is an importance to detail these 10 characteristics, and discuss how they can be used for purposes of this website. Selznik notes that communities are stronger when their members share history and culture, rather than simply abstract general interests. They build an identity and sense of belongingness. Schwier’s suggested strategies for fostering identity include team-building exercises, developing community logos, and public acknowledgement of individual and group accomplishments within the community. He also noted the importance of articulating the