Outcomes in human resource agency

Costing is highly important in business activity. Labor costing is an essential element in calculating the total cost incurred during performance of an activity. Generally, cost per output and outcome are important components in costing. Cost per output implies the total compensation in the factors of production for a particular amount of output. For a human service agency, cost per output would be the total labor cost per specific quantity output. This is an important phenomenon which is used to analyze the ratio between the productivity of labor in relation to the quantity of output.If the change were disproportionate to the percentage change in output, then the labor productivity would be lower. It would imply that the cost for production of increasing amount of output would be higher than the threshold with which the output increases. Such changes in units of inputs/labor would reflect the effect of the net changes in the worker’s compensation which relates to his producti vity. (Sparrow, Brewster, Harris, 2004) Unit costs will substantially cause upward shifts to the firm’s marginal cost and average cost curves. Increasing labor cost per output will then reduce the profits of the organization.Cost per outcome is the average change in the cost of programs over the number of the programs. It is obtained by dividing the total cost of the outcomes by their number. It is important in analyzing the change in the cost for the different outcomes. Outcomes in human resource agency could be the total number of activities and bunches of output produced/performed by the workers as a whole. For every outcome is a labor cost variable attached d to it. However, cost per outcome may be increasingly adverse for different outcomes when compared to the productivity of labor.Cost per outcome is important in studying the relationship between the labor costs involved in the outcome and the relative revenue implied by the outcome. It measures the efficiency with whi ch the total outcome benefit responds to the total labor. It measures the state of cost-benefit efficiency between labor use and the benefits for various activities within an organization. (Sparrow, Brewster, Harris, 2004) Reference. Sparrow, P, Brewster, C & Harris, H. , (2004) Globalizing Human Resource Management. London: Routledge.

Isc English for 11 and 12 Std

In â€Å"Church Going†, the poet expresses the same disrespectfulness towards church as â€Å"In Westminster Abbey. † The Church, also known as the house of God, is seen by the poet as a current building and all being alike, â€Å"another church: matting, seats, and stone†¦ † some brass and stuff† which gives the reader a very dismissive attitude fromthe poet. He agrees with Betjeman that the church disserves no believe or respect â€Å"Hatless, I take off my cycle-clips in awkward reverence. Instead of commenting on the beauty of the church, he looks at the roof asking himself if it is â€Å"cleaned, or restored†Ã¢â‚¬  It seems that the poet is even more disrespectful than Betjeman donating an Irish sixpence and then further emphasizing, â€Å"reflect the place was not worth stopping for. † The poet is for sure that churches will fall down except for some, which will be kept as a chronic symbol where women will bring their children to touch a particular stone believing that they will work as a spell. His opinion is that â€Å"superstition, like belief, must die. This supposes a strong blow againstthe church and towards believe. Philip Larkin asks himself who will be the last to see the church before it deteriorates completely â€Å"some ruin-bibber† some â€Å"Christmas-addict† someone obsessed with church or someone just like him who has no believe or sympathy withthe church. For the poet, the church is the place of marriage, birth and death and believes that that causes people to become fanatic towards church because they see it as the place that marks the most important points of life. Larkin also sees the church trying to make people see natural things of life such as birth and having children as being in their destiny and that people will always look for the spiritual side. In conclusion, I would say that the poets are conscious of the poetic diction they use in order to bring through their feelings about the church. They do not see any reason or need for which religion and believe exist and want superstition to be gotten rid of. They see the Church as a place, which manipulates people for their own benefit. The use of less poetic devices such as â€Å"oh bomb the Germans† in â€Å"In Westminster Abbey† or â€Å"bored, uniformed, knowing the ghostly silt† in â€Å"Church Going† does not suggest that this in any way makes the poems less â€Å"poetic† in any sense at all. John Betjeman and Philip Larkin seem to be wanting the readers to be aware of the church and protect them from it. Summary: Wilfred Owen's poem â€Å"Anthem for Doomed Youth† is typical of Owen's abrupt, straightforward, and abrasive approach to describing war. Owen states in the poem's beginning that soldiers die on the battlefield as cattle in a slaughterhouse; with little meaning, and with no loved ones there to comfort them. The end of the poem is more sentimental; while no funeral takes place on the battlefield, all individuals have something resembling a funeral, even if it takes the form only of their loved ones weeping. The poem's overall tone indicates that Owen resents promoters of war who do not consider the full magnitude of war and pities the soldiers who know not what may happen to them. {draw:rect} Known for his abrasive and heart-wrenching depictions of war, Wilfred Owen is known for going right to the heart of the reader through his poetry to evoke his or her raw emotions. In the poem, â€Å"Anthem For Doomed Youth†, Owen once again finds the shortest and most abrupt and straight-forward descriptions he possibly can to describe soldiers being slaughtered on the battlefield. Not only is Owen describing their deaths, but he is describing, how they die: with indifference among them. There is no separate emotion for each man, they die all the same, like cattle going off to the slaughterhouse. The poet appears to be portraying war as a situation that one should avoid, because although one is dying for their country, initially, their death is one of little meaning. They are not among family and†¦..

All We Need is Love

All We Need is Love Essay What is love? Is love the feeling of physical and emotional attraction? Or is it the outcome of appreciating others virtue? But can there be love without giving? Giving that requires indicating concern for others life and growth. Giving the idea of showing ones compassion of expressed and unexpressed feelings. The most important giving strategy is the ability to view a person as they are and being aware of their distinctive individuality. However, when a person keeps giving love to one another and does not seek love in his or her rightful place, they search for similar feelings somewhere else. Love is significance in humans life. Simple appreciation may ease the pain, but is it enough? When love is not enough it may cause severe damage to a person. It may lead to suicide, to depression, to family problems, and even to eating disorders. Every human being values love than any personal effect in their lives. Love is assisting one another in time of need. When an individual does not experience love he or she develop a mask to their personality. To their fears. To their past life. The masks that create difficulty to knowing someone. Many act in certain ways around certain people. However, when people go through denial of the physical existence just to protect their ego, we call them defense mechanism. Each and every one of us has a different strategy of coping to reality for it to be less stressful. Meaning, these masks protect us. They protect us from bad feelings. However, there is a specific amount of how much defense mechanism may isolate us from the real world. For example, denial. Denial is the most horrifying strategy that anyone may respond to in a situation; therefore, it may lead to completely refusing any horrible experience. People are eager to tell others about their lives but they fear rejection and rejection leads to conflicts within. Everyone fears that exposing themselves would make them seem weak to others. However, does it not sometimes surprise you how one day you think you know someone for such a long time and when a deeply most horrifying secret of the person is out, you feel like your mind betrayed you? You think you know every single detail when in fact you werent looking inside of them. Ill be telling you a story about a 20-year-old girl, Nicole. She lives in the Netherlands, originally from France. Nicole and I have been friends for a long time. We were Skyping, I telling her about my Voice of Youth research paper. I was explaining to Nicole how I couldnt find someone for the interview because of how hard it will be ask someone I personally know about conflicts in their life. As I said before, I knew Nicole for a long time, and in that moment, I discovered that she herself had a major conflict in her life. It does surprise you how long youve known someone, but then when they reveal something shocking about himself or herself, the perspective changes; not of the person, but of the fact that no one really gets to know someone with their problems. No one wants to feel responsible. Nicole.. My friend.. My sister had developed an eating disorder; thus, resulting to Bulimia and anorexia. Nicole and I decided to Skype so I could interview her with questions. I later realized that Im not only a student wanting to gather information for a research paper, but Im her friend; therefore, I decided to take a train to Utrecht. I had to listen carefully as she expresses her thoughts, opinion, and feelings to me. One of the things I Learned from my Guide to critical thinking was, in order for me to be fair; I must consider the feelings of my friend. As I sat down next to her, I heard her pour out her feelings. I could see the way she was acting. Nicole was extremely nervous. She carried a bottle in her hand, fidgeting with it the whole time. I looked at her, asked her one more time if she really wants to do this. Nicole glanced at me with an extremely red face, telling me that it was all right. Nicole began with.. I dont know where to start.. following apologizes of how much I might be disturbed. Nicole was constantly asking Are you sure you want to know this.. I can see shes worrying that I might see her differently. READ: Social Networking Sites: Beneficial to Societys EssayFor 5 minutes, all Nicole could say is, Youll be shocked! As I sat there in front of her, she began, I always had problems with my mom.. Nicole switched schools in the 7th grade. That is when she developed an eating disorder. Nicole had no friends; people at school were mean, rude, and snobby. She had no attention. Due to that, Nicole stopped eating completely; but when she lost a huge amount of weight she got all the attention she wanted. At first, to me it was weird because I stopped eating because I was sad and people kept telling me I looked good. Nicole constantly desired attention from her friends at school. She received no attention from home. All Nicole wanted was to be noticed at home. Her situation made her seek love from people that do not matter. She got more and more desperate. Nicole is an only girl with two younger brothers. Her parents, especially her mother, treated her differently. Nicole was the least one with attention. Her mother always praised the boys whenever they accomplished something; they were always awarded. However, Nicole was never showed appreciation. Whenever my brothers and I fought, I would always be blamed! Nicole feels like her mother has failed at being a mom. I asked Nicole how she thought their parenting was, she said: Its bad. They give us everything we want. Were allowed to do a lot of stuff but she never consequences things.. It is hard to explain. She is just not a mother. She saw me not eat a lot and did not recognize that I had an eating disorder. Every once in a while I would hear Nicole repeating, I would do everything different. I would never compare things with other people like she does. I would also not compare my childhood with my childrens like she does. I wouldnt do that. Things change. Time changes. She is just not happy with her life and she brings it out on us. Nicole then glanced slowly at me and told me how her mother has shared with her her previous love. Her mother explained to her how she married her father because he could provide a decent life. Nicoles reaction was, I love my dad and I dont want him to be sad; but I know hes unhappy as well; but he is so madly in love with her. Nicole grew up having to take care of herself, her brothers, her father, and even her mother. I see that its and extremely hard task to do. Having to take care of your whole family knowing that none of them care. We went back to talking about her eating disorder. Nicole told me how whenever she had something to eat, shed throw up all of it. I slowly asked her how it made her feel to force herself to vomit all she had eaten. I was scared that I was being out of line but then she said: I do not know what was going on in my brain.. It is like having a cold; you cant do anything about it Its just there and its like being a complete different person. It makes you doing things that you actually dont want to do and you dont want to do it but you just do it. I could see Nicoles eye tearing up as she explained how she felt. Menna, Something inside you tells you do it. Do it That is when I realized, she was in the affection of trying to make herself feel better. Her mind was controlling her thoughts by using her looks as an attention seeker; thus, making her seeks attention at school. She was not accepted by her parents, especially her mother. Losing weight, gave her attention at school. It was her only way out of the weight she carried at home. I then asked Nicole, When was the moment you realized and decided you should stop and change? Nicole told me about the nightmares she had when she started dating Victor. I had nightmares My teeth were falling out It was really bad, and then my hair started falling off. This was the moment that Nicole had seen herself in the future. Nicole was lucky; she was able to visualize how her life would turn around if she carried on with this. Nicole had the opportunity, the chance to get out early before it gets worse. And that is when the fairytale started with the love of her life, Victor. He was the reason she was able to keep going; to hold on and face her fears. READ: The Good Earth: Wang Lung - A Man of Determination and Loyalty EssayI think its because I felt accepted from Victor. Nicole was able to find what she couldnt get from home. Nicole, how did it change you? â€Å"It made me realize how it is so weird that something is so powerful in your mind that makes you do things you dont want to do. As she was explaining her thoughts, I realized that the mind is strong; it is able to control what we want to know, and if it doesnt feel safe, it turns its back on everyone. Nicole then later on, confronted her parents on their parenting. She poured her heart out, telling them every single detail they did wrong. Leaving out the fact that she was Bulimic, Nicole had only told that to her father. I asked her why her mother doesnt know, she said: My mother could never handle this. Nicole later on then went to a psychological center for anorexic people to help out. It was then that she realized how thankful to god she is for helping her go through this. Nicole met girls that within a blink of an eye may die. She knew then that she should be grateful. The last question I asked my friend, Nicole, was How do you feel now that Im talking to you about this She answered with a smooth look, Its like a story. Nicoles father, Victor, and me were the only people who knew. That was it. I finished the interview. Got up and hugged my friend. As I sat listening to a person I knew, a person that I cared about, but I never considered their feelings as much. Everything made sense. I first asked myself, as I hear her tell her story, This doesnt make sense to me, its like I dont know this person. But then everything connected. I realized that Everyone has different reasons to why they endeavor to hide their emotional pain, that comes in the wake of negative beliefs about ourselves; evoked by a particular person or situation. In conclusion, we are just human. Humans fear the thought of others not responding with a caring or supportive way. People dread the thought of trusting themselves, to cope with others response of their fears. The most important strategy, opening yourself to others. Everyone comes from a completely different family, community, or school. Opening yourself to others gives you the option to be in someone elses world, giving you the choice to perceiving their goodness and kindness. I strongly believe that love comes from giving and knowledge. Many fear opening themselves up to others, afraid of what people may think, resulting to grasp no love from others. People are eager to tell others about their lives, but they fear rejection and rejection leads to conflicts within. Everyone fears that exposing themselves would make them seem weak to others; thus, giving the thought and feeling of no love or compassion from anyone. In conclusion, not all masks are evil. Its up to us how to identify the strategy to make the masks and the reason for each mask to motivate us to unconsciously choose which mask to wear. One must be true to themselves by altering the right mask. Love can be described in many ways. However, love is not only enough when said or told. I believe that if parents do not take care of their childs background, the child will eventually adapt within his or her own culture. Such events shape our lives. As you can see, every time Nicole fell down she got her self-right back up. A critical thinker must always seek better ways of doing things. Critical thinkers believe in the power of their minds.

Evaluation of Social Media Marketing Campaigns Research Paper

Evaluation of Social Media Marketing Campaigns - Research Paper Example The researcher states that marketing is an organizational function that strives to promote it in order to boost its image, products, and services. In a business, the fundamental aim of marketing is to realize increased sales geared towards the profitability. It is a fact that one of the core objectives of a business is profit maximization, and businesses have various marketing strategies to realize this important objective. The conventional means of marketing in a company or an organization involved strategies like advertisement, branding, discounts, after sale services and free samples among others. These strategies majorly utilized print media, televisions and radios as a medium of communication. However, the contemporary society has witnessed immense technological advancements evidenced, for example by the invention and adoption of computers and internet technology. This technology has necessitated the development and use of social media where individuals and organizations can int eract online. At this juncture, it is necessary for us to understand the term, ‘social media’ in order to tackle the topic effectively. According to About.com, social media is an instrument of communication through a website that enables people all over the world to access information and to interact with one another. The distinctive feature of social media from other instruments of communication is the fact that, apart from accessing the information, people are able to give their views online. Information on the social media is relayed to a large mass of people in real time and at affordable costs due to the internet technology. Due to these factors, together with its interactive nature, many companies have opted to use it to enhance their marketing campaigns. There are varied types of social media sites. Suraj, documents that there are three main categories of social media sites, social bookmarking, social networking and media sharing. Bookmarking involves utilizing t he bookmark function of the browser to create and save your account and share them with friends all over the world.

Policing and the media (literature reveiw) Research Paper

Policing and the media (literature reveiw) - Research Paper Example mating the psychological and sociological effects of TV on a person’s make-up in spite of the countless studies that have already been conducted (Oskamp 1984). Along with the continuous growth of viewership is the continuous effort of studios to come up with new concepts and new format that would keep the interest of the viewing public. The range has naturally expanded to deal with issues and subjects considered to be critical such as science and law enforcement. With the level of the public’s exposure to TV, it is inevitable for these shows to influence the image formation of law enforcement. Although never intended for education, television has influenced how viewers perceive reality in relation to the subject of the shows they watch (Altheide 1985; Gerbner and Gross 1976; Gerbner 1993). Considering that majority of the viewers have had very limited direct interaction with law enforcement, many have relied, however unconsciously, on television to learn about laws, their rights, obligations of the police, and the dynamics between the uniformed and the civilians (Surette 1992). This kind of causation is indirectly contributing to the regression of the roles of family and school as the authority on the lives of young people (Giddens 1981; Laywood 1985). Even when shows like Dexter, a serial killer/law enforcement employee, show crime being freely committed, there is an effort to portray the evil of a crime by making Dexter kill only those that are considered menace to the society. Other shows are more explicit in their effort to portray how law enforcement always prevails over crimes (Carlson 1985). Much as it may help boost the image of law enforcement, there is also the possibility of making the public believe that law enforcement is capable of more than it can actually accomplish. A study was conducted in 2008 by Monica Robbers that attested to how TV shows is causing people to expect from law enforcement the same proficiency that is being portrayed by

Critical analysis of PSED (key person role-adult child relationship)in Essay

Critical analysis of PSED (key person role-adult child relationship)in an educational setting(UK), drawing on your observations and published research.(we have to create name and title)see my attachments - Essay Example the socio-economic characteristics and other cultural aspects affecting the personal, social and emotional development of children in their early years. The theory and practice will be linked based on the observations made. The importance of a key worker is the nursery setting will also be revealed. Eventually the integration of PSED into the early years of children as well as the role of the key workers will be explained and further expounded on. PSED plays an important role in the education system and as such should be applied in the early years. PSED is important for enhancing a caring community where students and their educators can interact respectably and further educating children about emotional literacy. This form of development is also crucial for facilitating social understanding and encouraging responsibility in students both in their education and their social interactions (Broadhead 2010, pg. 19). PSED also enables individuals to empathize with others and thus encouraging perspective-taking which is important in learning major life skills such as critical thinking and creative thinking. The early years are crucial for children in relation to their personal, social and emotional development. Based on research carried out recently, it is evident that the development of children in their early years personally, socially and emotionally plays a major role in influencing academic preparedness particularly in the early years of development. It has also been noted that the socio-emotional competence of children has an impact on their educational success. The socio-emotional knowledge influences the child’s success in their early years by improving their academic performance both in their early life and their lifelong learning. Making children aware of their emotions and training them on their planning skills ensures that the children have lower risks of being aggressive or having any anxiety disorders. Different educational centres have varying PSED

Diagnstic Advance Essay Example | Topics and Well Written Essays - 500 words

Diagnstic Advance - Essay Example Taking a more specific approach by focusing on one organization such as Walt Disney World, gives a better illumination of the application of market segmentation and product differentiation as highly effective marketing strategies. Walt Disney World has arguably divided its target market into five main segments namely Studio Entertainment, media networking, Parks and Resorts, interactive media, and Consumer Products. Disney’s segments are then developed individually by focusing on possible improvements on each segment. However, the segments are indirectly dependent on each other with each segment seeming to improve the other. For example, through studio entertainment and media networks people around the world are aware of characters like Mickey Mouse among others. As such, providing people with a chance to see such characters in real life rather than on televisions is a major boost for the parks and resorts. Furthermore, the popularity of Walt Disney characters has also fueled the success of interactive media through increased sales of such products as console games. Additionally, Disney World produces consumer goods such as toys that are representations of the highly renowned characters thereby boostin g performance of the consumer products segment. Moreover, Disney World has achieved great success emanating from its media networks segment that provides broadcasting mainly via the Disney/ABC Television Group and ESPN Inc. Creation of market segments has enabled Walt Disney to create a strong brand that propels performance of each segment with a major focus on family as a whole consequently contributing to success of the entire organization. Disney World has also employed product differentiation marketing strategy in its operations giving it competitive advantage. In entirety, Walt Disney’s productions are seemingly

Social Theories Of Development And Learning Essay

Social Theories Of Development And Learning - Essay Example Despite the great number of strategies and techniques which have been developed to assist a teacher, a today’s educator often feels frustrated because of the inability to control his/her learners and/or teach them the required material. Knowledge of classroom and behavior management is essential for having a well-structured and effective study session. The relationship based on mutual respect and understanding between a teacher and a child is the essential part of good instructional program realization. A teacher can take up various roles, but the major one would be that of an instructional leader and classroom manager. It has to be stressed that effective classroom managers are not born, but made.According to the numerous studies, dual language or dual immersion program has a number of advantages, especially if to speak about the one which is being employed from early years. Many educators who teach children within dual language program start from kindergarten. According to S oderman, the research in this area has proven a number of cognitive advantages for early exposition to second languages. Unlike unilingual children in the educational environment, bilingual children "are driven to higher levels of cognitive flexibility". Learning a second language in dual language program is different from that of regular learning a foreign language which can be found in the regular school. This program can give much more than mere acquisition of vocabulary, a set of grammar rules or practical syntax.

Unilever international finance and accounting Essay

Unilever international finance and accounting - Essay Example Unilever, United Kingdom, has just dropped Boursin as one of its business entities.Unilever ia a global business focusing on personal care, food and other consumer products. It has entrenched itself in the home as one of the trusted and reliable but reasonably priced products in the market today.Unilever has always been a staunch follower of all social responsibility laws. The social responsibility laws focus on many issues (Sluyterman 2005, 12).Further, one such issue is the payment of minimum salaries to its workers. Another such issue is the implementation of work conditions where environmental laws are taken into consideration. Another issue of social responsibility it the company's role of uplifting the lives of people in its community, the customers of Unilever and the world as a whole. In this regard, companies like Unilever are required to produce products that are not harmful to the customers and the environment (Dingman 2008). Unilever is an institution today because it had gone through many years of trials and errors with the aim of making profits without sacrificing its social responsibility to the community and other stakeholders. The following paragraphs explain Unilever's important place in the business world in terms of making profits, divestment of segments and its social responsibility.Unilever (United Kingdom) is one of the country units of Unilever world. The company has been producing popular household brands that are needed by homes, offices and work places around the United Kingdom alone. The company is an institution in the field of food, home and personal care products. Unilever (United Kingdom) has under its big belt over thirty five brands that include Cornetto, Bertolli, Cif, and Sunsilk. In the area of highest country revenue, the United Kingdom is next only to the United States. The company has started smoothly the rough working conditions in order to streamline its operations. One such financially correct move was to cut its manag erial positions by half during the year. Reference: www.finance.google.com/financecid=5763516 Further, the company has also innovated its company -wide sales and marketing operational strategy. The company has reduced operating expense in its United Kingdom branch by relocating its three departments to one single location. This financially rewarding move is currently the right time for the company continue its retrenchment of more than three hundred twenty line and staff employees until the year 2009. Its office is located in St. James Road, Kingston -Upon-Thames, KTI 2BA, GBR. Reference: www.finance.google.com/financecid=5763516 Unilever company is a financially stable company. The Income statement of Unilever UK for the year 2006 shows that the company generated in billions of pounds of revenues to the tue of 26,714. This shows a two percent decrease from the prior year revenues. The 2005 revenues generated 27,304.4.This represented a decrease of four percent over the prior year revenues. The 2004 revenues generated only 28,584.1. The 2006 cost of sales amounted to 13,540.3. This shows a four percent decline over the cost of goods sold of the prior year. The prior year cost of goods sold is 14,037.6. This is definitely two percent lower than the prior year cost of sales. The prior year sales amounted to 14,309.8. The company also generated gross profit of 13,173.7 for the year 2006. This is a seven percent decrease from the prior year gross profit. The prior year gross profit only reached of 14,274.4. Also, the gross profit ratio for the year 2006 is high at forty nine percent (13,171.7 /26,714). The gross profit ratio for the year 2005 is lower than the 2006 data at forty eight ;/100 percent (13,266.8 /27,304.4). The gross profit ratio for the year 2004 is high at fifty percent (14,274.43,171.7 /28,584.1). The company's operating income for the year 2006

Using Daniel Keyes, Flowers for Algernon Essay Example for Free

Using Daniel Keyes, Flowers for Algernon Essay Many feel that the mentally challenged are put through the many hardships of prejudice and maltreatment by people who lack the knowledge and understanding of their mental conditions. Usually what people dont know about, they consider strange or awkward and this is the case with the hardships of the mentally challenged. Prejudice, maltreatment and ignorance towards the mentally challenged are illustrated by the novel, Flowers for Algernon. In Flowers for Algernon, Charlie Gordon, being mentally challenged, goes through many experiences when he is pre judged by many people, especially those who claim to be his friends. These friends of his have the wrong ideas and wrong views when it comes to the mentally challenged. They believe that if an amputee has no limb then maybe a retard has no brain, which is completely irrelevant. Joe Carp said hey look Charlie had his operashun what did they do Charlie put some brains in (Keyes, 16) Just because someone is mentally challenged is no reason for believing that they are not capable of learning or doing anything and that is exactly what his friends and many others did to Charlie. I asked Joe Carp how he lerned to read and if I could lern to read to. He laffed like he always done when I said something funny and he says to me Charlie why waste your time they cant put any branes in where there aint none. (Keyes, 19) The hardships of prejudice that are faced by Charlie in his retarded state later change the way he looks at the world in general. Along with prejudice, Charlie, was also maltreated by his so-called friends and many other people, including his own mother. Rose, Charlies mother, wanted so much for Charlie to learn and become somebody in life and she did not want to accept that he was mentally challenged. This was not really helping him much. He is afraid to go there alone. He reaches up to her hand and sobs out: Toi-toi and she slaps his hand away. (Keyes, 55) Charlie was not only subjected to physical abuse and maltreatment but he also received emotional maltreatment from the people at the bakery by allowing Charlie to believe that he is one of their friends, but really is not treated as a friend should and is instead treated as the subject of their jokes. Then Frank Reilly said what did you do Charlie open a door the hard way. That made me laff. Their my friends and they really like me. (Keyes, 16) Maybe if Charlies mother and his fellow workers knew more about his conditions, then there may have been less maltreatment and abuse toward him. Maybe if everyone knew more about the conditions of the mentally challenged, then there may have been less subjection, for Charlie and other retarded people, to the many hardships the exist. It dont mean nothing, laughed Frank. It dont hurt him. He dont know any better. Do you, Charlie? (Keyes 42) Even his own mother did not really make much of an attempt at learning more about her sons conditions. She did not even want to see the truth of Charlies problems and thought that if he cannot do it, she had the right to disregard him. go to the washroom. Go by yourself. You know how to go. Cant you see he wants you to take him. (Keyes 53) At times she even tried to beat knowledge into him but instead of learning whatever it was his mother was teaching him, he was emotionally scarred. Its a pity to imagine that this could be happening anywhere and that it may not just be a story. In Conclusion, Flowers for Algernon helps demonstrate how the mentally challenged are judged and treated badly because of the lack of knowledge people have of them. The prejudice Charlie faces is mainly caused by is caused by ignorance people have of his conditions which eventually leads to his maltreatment. All people should take some time to think and learn more about what is happening and being done to make mentally challenged people go through the many hardships they go through.

Fair Value Accounting Vs Historical Cost Accounting

Fair Value Accounting Vs Historical Cost Accounting i) Fair Value and Historical Cost Accounting Historical cost accounting is an accounting method by which assets are valued based on the actual amount of money with which they are bought and as such no inflation adjustments applied. (Eipstein and Jermacowicz, 2007). Fair value accounting on its part deals with the fair market value of the asset. A number of definitions for fair value are provided by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). According to the FASB cited in Barlev and Haddad (2003) â€Å"Fair value is the price for which a property could be sold in an arm’s length transaction between unrelated parties†. FAS 13 Accounting for Leases. According to Rayman (2007: 213) citing FASB (2006, par. 5) â€Å"fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date†. A similar definition is provided by the IASB in IAS 39 Financial Instruments, Recognition and Measurement: â€Å"fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction†. (IAS 39. par. 9) (Bertoni and De Rosa, 2005; Epstein and Jermacowicz, 2007). According to the IASB fair value can be defined as: â€Å"the amount at which an asset could be exchange or a liability settled between knowledgeable willing parties at an arms length transaction† The fair value concept is used in many accounting standards such as the IFRS covering certain areas like acquisitions and valuation of securities. A fair value is used in situations where the actual cost of an asset is not obtainable. Assets will need to be revalued from time to time for instance when the market value for securities change or when their purchase price is inseparable from larger transactions (as in the case with acquisitions). (Eipstein and Jermacowicz, 2007). The fair value can be determined by the following methods, in IFRS order of preference as such: If there are identical transactions in the market, assets and liabilities should be valued with reference to such transactions i.e. If identical transactions do not exist, but similar transactions exist, fair value should be estimated making the necessary adjustments and using market based assumptions If either of the above methods cannot be used, other valuation methods may be used. (Eipstein and Jermacowicz, 2007). Fair value often has a subjective element as so many valuations are likely to use the latter two methods. ii) The Ideal Approach The most suitable approach to valuing assets and liabilities is the fair value approach. According to Barlev and Haddad ( 2003) the IASB and FASB consider HCA-based financial statements as obscuring the real financial position and the results of operations of a firm thereby providing ample room for manipulation. Historical cost accounting book values of assets and liabilities provide managers some loopholes to conduct earnings management thus concealing their real activities. (Barlev and Haddad, 2003). On the contrary, fair value accounting on the other hand measures and records current values of assets and liabilities in the balance sheet therefore making the book value to be approximately equal to the market value. The fair value approach therefore increases the value relevance of the balance sheet. (Barlev and Haddad, 2003).The basic premise underlying the FASB’ s decision is that fair value of financial assets and liabilities better enables investors, creditors and other u sers of financial statements to assess the consequences of an entity’s investment and financing strategies. (Khurana and Kim, 2003). Carroll et al. (2002) investigate the value relevance of fair value accounting relative to the historical cost accounting for financial instruments held by closed-end mutual funds. The findings suggest that there is a significant relationship between stock prices and the value of investment securities as well as between stock returns and fair value securities’ gains and losses. (Carroll et al., 2002). Despite the IASB and FASBs’ interests in the fair value approach, there are some inherent problems with the approach. The main problem with the fair value approach is determining the fair market value of assets that do not trade in active markets. According to Carpenter et al. (2008), this issue has been a subject of debate in the accounting profession. Accounting standard setters (the IASB and the FASB) recommend two solutions to this problem: (i) consult outside experts, for example, in the valuation of real estate, the services of a real estate expert should be sought; (ii) practitioners’ associations should develop valuation models. (Carpenter et al., 2008). However, despite these adjustments, Carpenter et al. (2008) suggest that there are still doubts as to whether skilled experts provide accurate and homogenous valuations. Analysing the consistency and quality of valuations provided by a sample of 43 business valuation experts who were asked to value a small high tech firm preparing for an IPO, Carpenter et al. (2008) provide evidence that skilled experts employ different methods and multiples even when they rely on the same guidelines. Moreover, there are significant variations in the fair market values for the same investment. (Carpenter et al., 2008). The evidence also suggest an upward bias in the fair market value of the high tech firm as compared to the actual value following the IPO. (Carpenter et al., 2008). iii. Implications for Future Accounting Standards The implications for future accounting standards is that the IASB and the FASB should develop more appropriate methods of determining fair value, especially for assets and liabilities for which there is not active market. By so doing the value relevance of the balance sheet will increase. BIBLIOGRAPHY Barlev B., Haddad, J. R. (2003). Fair value accounting and the Management of the firm. Critical Perspectives on Accounting, vol.14, 383–415. Benston, G. J. (2006). Fair Value Accounting: A Cautionary Tale from Enron. Journal of Accounting and Public Policy, vol. 25, pp. 465-484. Carroll, T. J., Linsmeier, T. J., Petroni, K. R. (2002). The Reliability of Fair Value vs. Historical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing, Finance. Carpentier, Cecile, Labelle, Rà ©al, Laurent, Bruno and Suret, Jean-Marc (2008). Does Fair Value Measurement Provide Satisfactory Evidence for Audit? The Case of High Tech ValuationAvailable at SSRN: http://ssrn.com/abstract=1269743 Epstein, B. J., Jermakowicz E. K. (2007). Interpretation and Application of International Financial Reporting Standards. Wiley and Sons Inc. Khurana, I K., Kim M. (2003). Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies. Journal of Accounting and Public Policy, vol. 22, pp. 19–42. Rayman, R. A. (2007). Fair value accounting and the present value fallacy: The need for an alternative conceptual framework. The British Accounting Review, vol. 39 211–225

Besires Theory is Fully Consistant with the Humean View Essay -- Ethic

Abstract One Humean view holds that motivation requires beliefs and desires, which are separate and distinct mental states. Beliefs are disposed to fit the world, and desires are disposed to make the world fit them. This view is thought to eliminate besire theory, according to which moral judgments have both a world-mind direction of fit by representing the ethical facts of the matter, and a mind-world direction of fit by motivating action accordingly. Here I argue that besires are fully consistent with the Humean view. The Humean view should be cast at the level of types, while besire theory is supported by introspection on psychological tokens. Existent Humean arguments against besires do not go through, and besire theory remains a viable option—indeed, the option best supported by the evidence—without rejecting the Humean view. 1 A Case for Besires According to the Humean view of motivation, beliefs alone cannot motivate. According besire theory,1 some first person moral judgments (judgments of the form ‘I morally ought to ÃŽ ¦Ã¢â‚¬â„¢) are both belief-like and desire-like in that they represent things as they morally are, and motivate appropriate actions. For example, on besire theory my judgment ‘I ought to visit my grandmother in the hospital’ can both represent a factual moral obligation and motivate me to visit my grandmother without the help of some separate desire-type psychological state. Can besire theory be right? Not under the Humean view, for on that view besire theory mistakenly attributes motivationally hot, desire-like properties to a certain class of beliefs. It would seem that our options are highly constrained: either we embrace the Humean view, and characterize first person moral judgments as belie... ...o necessary connections between distinct mental state tokens, simpliciter internalism entails besire theory. 12 Shafer-Landau argues for a similar position, though he calls some beliefs â€Å"intrinsically† motivating. Shafer-Landau 2004, 147-48. 13 Only when we combine besire theory with an essentialist claim, for example, that no state counts as a besire unless it actually motivates, do we get the result that moral judgments necessarily motivate. This essentialist claim is too strong for any desire-type state, for even occurent, normal desires combined with relevant means-related beliefs can fail to realize their functional role. 14 One might think that the standard cognitive view of moral judgments evades the burden of showing how moral motivation fails, but thereby gains the burden of explaining the reliable connection between moral judgments and motivation.

Abortion Essay -- Pregnancy Papers

Abortion Abortion has been an issue since 1820. In the beginning the problem was more about protecting doctors who have licenses. â€Å"Regular doctors thus had an incentive to ban abortion as part of an effort to drive irregular doctors many of whom were women out of business† (Straggenborg, p.211). The AMA (American Medical Association), which was the group that the regular doctors made, started a campaign that made the people believe that the white population was getting smaller and the population of the immigrants was rising. Abortions were made illegal to insure the stability of the population of American citizens. It seems odd that the only reason that abortions were made illegal at one point was because of money issues and a lust for white supremecy. It seemed to have nothing to do with the rights of a child or a woman. One of the reasons why abortion came into question in the beginning of the 1950s was due to the fact that a lot of doctors and lawyers were seeing many case s of illegal abortions and it was becoming a large social problem. Since there was a lack of competition for legal abortions, doctors found no problem making them legal again -- â€Å"They felt that abortions were justified under certain circumstances, and they begun to see the laws against abortion as an infringement on their own medical discretion† (Straggenborg, p.212). And so the issue arose again with many pro- choice groups speaking up. Then with court cases like Griswold v. Connecticut and Roe v. Wade, abortion again became legal in the United States. When looking at a topic like abortion, there are many things that one must take into account. Yet before we look at both sides of the issue, lets look at exactly what the issue is. If we were to s... ...ernet,authoritative} Lee, Dr. Ellie, â€Å" Is Abortion a Health Risk?† 2001 {popular news, print via internet, reputable} Katz, Nikki, Abortion Statistics, 2002 { unrestricted, internet publication only, apparently credible} Low Income Uninsured Children by State 2000, 2001, 2002. 2002 { scholarly primary, print via internet, authoritative} Vital Statistics of the U.S. 1998, Vol 1, Natality. 1998 { scholarly primary, print via internet, authoritative} Feinberg, Joel. â€Å"Abortion.† Random House, Inc, 1986. [Scholarly primary source; print; not used for evidence] Rosenblatt, Roger. â€Å"How to End the Abortion War.† The New York Times Company, 1992. [Scholarly primary source; print; not used for evidence]

Nutrition: A Key to Success in Sports :: Health Nutrition Pyramid Diet

Nutrition: A Key to Success in Sports    Certain foods can make a difference in sports competition. Conditioning, strength, and speed have been the focal points of athletic training for years; however, the research on nutritional elements indicates their importance to an athlete's optimal performance. Knowing the proper food to eat before, during, and after a physical activity can help an athlete in achieving their desired performance.    The most important nutrient categories are starches, minerals, sugars, and electrolytes. Starches and minerals fit into the area of complex carbohydrates. Complex carbohydrates are polysaccharides (many sugars bonded together). Because of the multiple bonds, polysaccharides are able to store energy for later use. Simple sugars make up the other group of carbohydrates. The bonding structures of simple sugars are much less advanced that than those of complex carbohydrates. This allows for the burning of simple sugars in an athlete's body. Electrolytes are a category of their own because they are helpful to an athlete all of the time, whether energy storage or energy burning is needed.    Minerals are a group of compounds that allow for endurance in an athletic competition. Potassium is a common mineral associated with muscle cramping. A lack of potassium is the cause of muscle cramping during a sporting event. Minerals must be taken in at least six hours before the time of activity. Due to the complexity of minerals, they are not easily transported to the muscle cites most in need of replenishment.    Complexity of compounds is the reason they must be absorbed long before the physical activity. Starch a main area of complex carbohydrates. It has several bonds. Starches are tightly bound carbon molecules and have several attaching elements. This bonding complexity is the reason starches are capable of retaining large amounts of energy. These compounds should be taken into an athlete's body prior to intense physical activity because an energy storage supply is necessary when simple compounds are completely oxidized.    The athlete's body is able to burn simple carbohydrates quickly. This leaves him/her drained minutes into the sporting event. Examples of simple carbohydrates are sugars and electrolytes. Their bonding patterns are opposite that of starches. Loosely bonded elements are stripped of electrons through oxidation.

Philips and Matsushita Essay

1. Which factors account for differences in strategies and structures of Philips and Matsushita? What are their distinctive competencies and incompetencies? 2. What are the key organizational challenges that each company is facing at the end of the case? What recommendations would you give to the respective CEOs? 1.The two companies, each from different regions of the world, have an extensive history that have caused for different cultures, strategies and structures to be implemented (Bartlett & Beamish, 2010: 301). Philips, as an European company with the â€Å"old boys network† originally had a structure that Bartlett and Beamish (2010) classify as the Decentralized Federation. It was a structure that was based on internal relationships. The National Organizations (NO) that were in place had informal power over their product divisions. However this structure led to great distance between the corporate management and its subsidiaries with information and knowledge not spreading fluently from one NO to the next. This fragmentation, which Bartlett and Beamish (2010) state as a limitation of this form of structure, increased costs and promotes inefficiency. The learning capacity of the organization was harmed. Philips therefore tried to stay afloat by making drastic cuts, reorganizing an d implementing a Matrix structure, a popular phenomenon is the 1980s (Bartlett & Beamish, 2010: 300). However this lead to adjustment only in structure and not in culture, making it fail. When this was realized the company began to alter its structure again towards a Transnational Structure (Bartlett & Beamish, 2010) with a more integrated structure and where a vision that appeared to be lost was clearly reinforced, communicated and lived throughout the organization. Matsushita had a different heritage which lead them â€Å"to adopt very different strategic and organizational models.†(Bartlett & Beamish, 2010: 301) This Japanese company was set up with a non-typically Japanese divisional structure which would comply more to Bartlett and Beamish’s (2010) Coordinated Federation structure. It had an international mindset to achieve worldwide presence whether this was in the form of own image or by producing products for competitors and did this by providing divisions with development, production and marketing abilities whilst providing centralized parent technology all thr oughout the organization. In the 1960s the company was pushed abroad by pressure imposed on them by increasing manufacturing costs and national governments. The expansion led for the company to localize more intensely and aimed to move towards a more decentralized structure with less dependency on the center. When the domestic market collapsed end 1980s the company began to focus more on R&D as they lacked behind in technology advances. This was a result of the inability for knowledge to spread and the inefficiency of the development not being centralized. The company tried to move away from the imitator image they carried and aimed to do this by removing internal competition that was stimulated by the divisional structure and promoting a customer based innovative culture. Because of their different structures and strategies the companies both experience different (in)competencies. Competencies exist when resources are put to good use so that they create a competitive advantage for the business opposed to its competitors (Volberda et al., 2011). Both competencies and incompetencies are portrayed in the table below. From looking at this table one can see that some competencies of one company is the incompetency of the other as a result of the different implemented strategies. Where Philips, that is more centralized, is innovative, Matsushita lacks innovation. However, Matsushita experiences a rich company culture with a clear vision which is exactly what Philips lacks. | Philips| Matsushita| Competencies| * Innovative, strong R&D department * Can respond to local differences due to set up of NOs * The delegation of responsibility causes for strategic freedom| * Cheap production as a result of economies of scale. * Fast response to market * Rich culture and clear vision integrated throughout company by the implementation of Seven Spirits| Incompetencies| * Inefficiency in global aspect * Unclear responsibilities due to decentralization * Too much informal power granted to NOs * Fragmentation and restructuring leads to unclear vision and values throughout the company| * Lack of innovation at the level of the subsidiaries * Too much reliance of the subsidiaries on the domestic country * Centralized parent company lacks understanding and knowledge of market needs and production realities| 2. Because of their different strategies and competencies, both companies face different challenges. However, both face a phase of restructuring. Philips is currently going towards a Transnational organization where their approach of marketing is changing, being different in each country, and where they aim to outsource more. Also, they try to communicate a shared vision. According to Bartlett & Beamish (2010) they should focus on communicating a clear (simple, relevant, and reinforced) continuous and consistent vision. This will allow for; managers to look further than their scope of responsibilities and for the company to work more functionally as a whole. Matsushita is experiencing a recent restructuring in which they decentralize further, communicate a new culture of innovation and R&D and try to remove internal competition. Matsushita should be aware of the threat of strategic isolation, where each subsidiary is too focused on their own operations and it is therefore advisory for Matsushita to refocus their executive attention to get the most out of their subsidiary components. Bartlett & Beamish (2010) give various ways to do this; by â€Å"creat[ing] channels for attention, seek[ing] out the hidden gems and give them a platform, measure[ing] returns on executive attention and giv[ing] subsidiaries a chance to contribute.† An advice to both companies is to properly manage the process of change by following â€Å"the emerging change process† starting at changing individual attitudes and mentalities and then the interpersonal relationships and processes before changing the formal structure. Philip’s experience proves that doing this in reverse order won’t work, only this way can the organizational psychology be adapted. References: Bartlett, C. A., & Beamish, P. W. (2010). Transnational management. New York: McGraw-Hill. (Bartlett & Beamish, 2010). Volberda, H. W., Morgan, R.E., Reinmoeller, P., Hitt, M.A., Ireland, R.D., & Hoskisson, R.E. (2011). Strategic Management. Hampshire: Cengage Learning EMEA.

Mineral and Water Function

There are over 20 minerals you need to maintain a healthy diet. Some you may only need in small quantities, but major minerals require higher amounts such as sodium, potassium, chloride, calcium, phosphorus, magnesium, and sulfur (Grosvenor & Smolin, 2006, Chapter 9). Minerals have many functions and are essential to the body structure and the regulatory process that maintain life. We consume minerals from animals and plants. The iron content of meat is predictable because the iron is part of a protein in muscle that gives the meat its red color. In other foods, minerals are present as contaminants; where a food is grown and how it is processed can affect its mineral content. † (Grosvenor & Smolin, 2006, Chapter 9). Major sources of minerals are milk, eggs, meats, peas, fruits, cereals, whole grains, fish, and poultry. Water has numerous functions it performs in the body some of which include: moistening tissues, lubricating joints, regulating body temperature, protecting organs and tissues, helping prevent constipation, helping dissolve minerals and other nutrients to make them accessible to the human body, lessening the burden on the kidneys and liver by flushing out waste products, and carrying nutrients and oxygen to cells (â€Å"Mayo Clinic†, 2013). The depletion of water, dehydration, will have more rapid symptoms than any other nutrient deficiency in your body (Grosvenor & Smolin, Chapter 9, 2006). Body weight is about 60% water for the average adult. Water bathes the cells of the body and lubricates and cleanses internal and external body surfaces. â€Å"Watery tears lubricate the eyes and wash away dirt, synovial fluid lubricates the joints, and saliva lubricates the mouth, making it easier to chew and swallow food. Water resists compression so it cushions body compartments such as the joints and eyeballs against shock. The cushioning effect of water in the amniotic sac protects the fetus as it grows inside a pregnant woman. (Grosvenor & Smolin, 2006, Chapter 9). Water is an excellent solvent; glucose, amino acids, minerals, and many other substances needed by body cells dissolve in water. The chemical reactions of metabolism that support life take place in water. (Grosvenor & Smolin, 2006, Chapter 9). The general effects of dehydration are fatigue, muscle weakness, poor concentration, headaches, dizziness or lightheadedness, and decreased metabolism (â€Å"Functional Fitne ss Facts†, 2013). Mild to moderate dehydration can be treated easily and generally doesn’t cause permanent damage with preventable intake of water consumption. The consumption of water and minerals has great effects on everyday body functions. I have learn how cereal can be extremely beneficial for receiving nutrients we don’t normally get, especially me with my diet. If I implement cereal I will receive a lot of important nutrients. Secondly the many functions of water are important to our everyday expenditures. Sneezing, coughing, crying and cannot be done without water.

Liberty and the Pursuit of the Tuth Essay

Liberty and the Pursuit of the Truth In my essay I’ll direct my efforts to write about the thing that holds the American society together which is their values. Values are very important because all our actions based on them. I’ll address the importance of liberty and the pursuit of the truth. Liberty is defined as equality, state of being free or having freedom of choice. Sometimes our freedom can be limited because of the government policies. We shouldn’t just follow whatever the government addresses without thinking deeply about our options because sometimes they can lead us to a dead-end road. We should follow our instincts, and essence. Government responsibility to provide our needs and protect our right but sometimes that is not the case, they might direct us to the wrong way â€Å"They think that, if that they should resist, the remedy would be worse than the evil. But it’s the fault of the government itself that the remedy is worse than evil† Henry David Thoreau, Civil Disobedience. Liberty gives us the freedom to say no that what make it very important. Around 1962 our society suffered from a dysfunction because of the unequal rights caused by the segregation between black and white and the lack of liberation. Martin Luther King Jr. peaceful stood up for liberty and equal civil rights. He had a dream that blacks and whites could sit on the table of the brotherhood and that will give all of us a quality life â€Å"I have a dream that one day this nation will rise up and live out the true meaning of its creed† Martin Luther King Jr. , I have a dream. Because of liberty now our society rose up and gave everyone equal rights. The fidelity meaning is based on fact or reality as you can experiences the same result constantly. Scientists did a lot of discoveries that were true because they stood for all of the challenges but they still didn’t accomplished the complete truth, as Adler Mortimer mentioned in the Pursuit of the Truth about scientist and mathematician experiments that these are matters of a taste rather than of the truth. Life is evolving and people looking for the complete truth and if we found the complete truth there is no point of life. We don’t have a reason to get up every morning to go to work, read, and explore. We will never reach the complete truth so life can evolves. Life will continue because we all have a goal to know the complete truth, and we will not accomplish that â€Å"the complete realization of the ideal that is the goal –the whole truth and nothing but the truth—will never be achieved in any stretch of time† Adler Mortimer, Pursuit of the Truth. The pursuit of truth give us a motivation to survive. The pursuit of the truth leads us to a realization of the differences between the native home and being immigrant or slave. People realized the true meaning of their homes. Even though you might be poor but at least you will not be segregated â€Å"The Scotch and the Irish might have lived in their own country perhaps as poor, but enjoying more civil advantages† Hector St. Jean de Crevecoeur What is an American. Liberty and the pursuit of the truth brought our society to a great position of equality and motivation to keep looking for more in life. They are very important in order for us to live a fair life and have a functioning society for now and the next generations.

Principles of Accounting Essay

This paper seeks to examine at least four accounting regulatory bodies, and discuss how an organization complies with the standards of the regulatory bodies. The four regulatory bodies to be discussed are the Financial Accounting Standards Board (FASB), Government Accounting Standards Board (GASB), the US Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board PCAOB. Both standard boards FASB and GASB aim to the make the financial statements understandable, relevant and useful to users of financials statements by prescribing the generally accepted accounting principles (GAAP) to be used as guides in the preparation of financial statements (Business Editors, 2002). They however differ on entities covered. While GASB issues GAAP to local and state governments, FASB prescribes GAAP to the private and public entities. Since the primary objective of the government entities is service rather than profit, GAAP for local and state governments deals on fiscal and operational accountability. On the other hand, since the primary objective of private and public entities is profit, GAAP under FASB focuses on fair presentation of the financial statements. The differences in the functions of the two are evident in the kind of users. The users of FASB standards are private and public companies are stockholders, investors, creditors, labor unions, taxing authorities and the customers while the users of GASB standards are normally legislators, oversight bodies, investors, creditors and the general public. Strayhorn, 2003) The entities covered also differ in auditors. Those under the GASB jurisdiction are subject to audit by government auditors while those under FASB are subject to audit by certified public accountants or independent auditors As to how organizations comply with the standards prescribed by the two bodies is just to the two bodies to have a clean or unqualified opinion by auditors who will conduct and audit of the financial statements of the companies. If the audit opinions are not unqualified for clean, there is a good sign of non-compliance with GAAP. The US SEC is also in sense an accounting regulatory bodies since it will make it sure that public companies covered by the GAAP will have to comply with the requirements other these companies risk the penalties that the SEC may impose in accordance with its authority a regulator body under the law. Since the companies may suffer the consequence for non-compliance with the GAAP, these companies are encouraged if not forced to comply with the standards set by the FASB as enforced by SEC. By the passage of Sarbanes-Oxley Law of 2002, the Public Company Accounting Oversight Board (PCAOB) was created for the purpose of overseeing the audits of public companies and their auditors. The office in a sense helps in the implementation of the purpose of Sarbanes-Oxley law in increasing independence requirement of auditors, in the forms of more strict professional and ethical standards for auditors, directors and offices via the use of more disclosure requirements (Giles, J. et. al, 2008). In short the PCAOB is believed to improve quality and transparency of financial reports issued by companies. Thus, PCAOB is also considered an accounting regulatory body since strengthening the audit requirements necessary forces compliance with the accounting standards set by the FASB.

HR Final Essay Example | Topics and Well Written Essays - 2500 words

HR Final - Essay Example A proposal to convince the president should emphasize that a new training program is critical for the improvement of performance of the employees given that the corporation is a global information technology firm. Training would require that the employees undergo instruction to upgrade their knowledge and skills and to improve their attitudes in order to make them qualified for their respective jobs. Since the global market is constantly evolving, there are training trends and challenges which face the organization that would be addressed by appropriate training. One training trend is hypercompetition. Hypercompetition is a type of highly competitive challenges facing global corporations resulting from greater rates of changes in the environment necessitating adaptive and immediate response from organizations in specific endeavors. The president should be made aware that as a global firm, training is critical for both domestic and international operations due to advancement on technologies and updates in trade agreements. As a consequence, senior management is required to design appropriate strategies to adjust and adapt to challenges in competitive stance in the environment. Another training challenge is in the area of maintaining high level of talents. In response to the demands of the increasingly competitive environment, there are tendencies for products and services to be replicated. The most effective advantage that the organization could count on is their human resources. In this regard, training is necessary to maintain high level of talents and to ensure that they are competent and qualified to respond to advancement in technologies and competitive challenges in the environment. The third training trend is changes in workforce. As universities and institutions to produce newly graduates from diverse fields, training is necessarily required to prepare them for their respective responsibilities. There are identified underutilized group

The Robinson-Patman Act and Its Applicability in the Modern Age Research Paper

The Robinson-Patman Act and Its Applicability in the Modern Age - Research Paper Example This unfair business practice created a price discrimination problem that threatened the survival of small companies or retailers (McElvain 35). Then the Robinson-Patman Act was implemented during the Great Depression when these large businesses that had emerged then were having competitive advantages over smaller retailers. There is no doubt that Robinson-Patman Act doused this economic problem by fighting against price discrimination. And the critics believe that the Act was most effective during this time period when price fixing posed a serious threat on competition and the economy. As a matter of fact, Robinson-Patman Act tended to reduce criminal business practices during the Great Depression. Therefore, four major requirements must occur for a claim to arise under the Robinson-Patman Act. There must be: 1. a sale of products that are of like â€Å"grade and quality† 2. from the same vendor to different purchasers in which there 3. is a discrimination in the prices of the products sold 4. that causes a restraint in competition. This necessitates that if a big company offers to sell a product of similar â€Å"grade and quality† at an expressly cheaper price, the small retailer affected by this action may seek legal recourse for redress and compensation. This action would discourage big businesses from using their economies of scales to have an advantage over the small businesses. Potentially, if the price of a good is reduced, a company can sell as many pieces of the product to several purchasers at a price that is far cheaper than the offering price by a smaller retailer. This discrimination in price kills competition, and it was discovered to be an inhibition to the economic growth during the Great Depression. The Court's opinion in FTC v. Morton Salt, 334 U.S. 37 (1948), illustrates how it was applied during the age of booming large businesses. Interestingly, the Supreme Court ruled that Morton Salt had acted illegally by selling its finest â€Å"Blue Label† salt to large chain-stores at a r elatively cheaper price instead of making the same product available for customers nationwide at the same price. The Federal Trade Commission made sure that the Robinson-Patman Act was enforced to discourage the criminal trade practice of selling goods at a discount price to large stores simply because they could afford to purchase large quantities of the products at a time. One of the possible effects of this practice is that small retailers would be pushed out of business as consumers could not afford to buy the same product or good that are offered at a competitive price by the 3 large stores. This instance of price discrimination was what Robinson-Patman Act fought against in the earliest time. The Congress then perceived the act of price fixing as an inhibitive and unhelpful to the American economy that had already been battered by the Great Depression. Critics have always pointed to the fact that the World World I contributed to the emergence of the Great Depression, and that the sharp practices by big retailers to cheat the smaller ones was caused by the need to earn higher profitability at the expense of other retailers (McElvain 48). Therefore, enacting the Robinson-Patman Act served as a salvaging force to discourage large businesses from making life unbearable for ordinary Americans who had already had enough hardship due to the effects of

Leadership, Teambuilding, and Communication Essay

Leadership, Teambuilding, and Communication - Essay Example These three characteristics are therefore an essential part of an organization, and from their study, one can come up with a conclusive understanding of an organization’s performance. This essay takes a look at some of the organizational behaviors at Apple Inc. The company has been a complete success to the extent of being a team leader in its line of production. Apple Inc. itself, however, has had a unique organizational behavior since its formation to its present status. This unique trend has been especially in terms of leadership, which has been attributed largely by the number of times the company has had to change its leaders in order to be able to reach a suitable leader and to deliver the company’s objectives. The following analysis gives an inside look into Apple Inc.’s organizational behavior focusing on the leadership trends, teambuilding activities, and communication level. Leadership theories and interpersonal forms of power at Apple Inc. Appleâ€℠¢s organizational behavior Right from its inception into the technology business, Apple Inc. has had a historic background in its leadership, leading it to become a market leader in its field. The achievement can only be linked to the organization’s dedication and severity when it comes to leadership. Over many years, there have been a number of developmental changes in the organization’s structure and leadership. The organization’s objective of changing the world through a provision of computers to the masses has led to multiple changes within the company that have either been positive or negative to the company’s growth (Freedman & Vohr, 1991). The company was first under a centralized organizational structure in 1983, being run by its co-founder Steve Jobs and CEO Markkula. Under this structure, authority was restricted only to higher levels of leadership which were all under Markkula (Schermerhorn, Hunt, Osborn, & Uhl-Bien, 2010). At its early stage, the organization was made up of five product divisions, an additional four divisions offering product support services and other several administrative departments (Freedman & Vohr, 1991). All the divisions and departments reported to Markkula and Jobs; however, this system was not an effective one. This is because, with time, there started to be divisions of interest within the divisions unto which the newly appointed CEO had to carryout re-organization and restructure of the management system (Apple Inc. 2010). Over the years, there have been several changes in the management of the company including the dismissal and re-appointment of the company’s co-founder Steve Jobs. This essay will forego all the changes that took place in the company and concentrate on the leadership of Steve Jobs and his influence over the company during his tenure as the company’s CEO. Traditional leadership theories The traditional leadership theory was first described by Marx Weber (1947). The leadership theory relates to a style that bases its belief in power being bequeathed to a leader as a way of maintaining tradition. According to Chun Hai (2007), Weber gave the characteristics of a traditional leader as: The leader’s followers gain favor in terms of promotions depending on the office politics. The leaders gain followers, owing to the fact that they are in their current position, but not due to their individual charisma. The leaders get

Health Care Marketing Reflection Essay Example | Topics and Well Written Essays - 750 words

Health Care Marketing Reflection - Essay Example This assignment looks into healthcare marketing techniques and trends; it also focuses on the possible impact on consumer trends. Nowadays, the healthcare industry is a fast changing sector coupled with increased awareness among consumers. The advent of Information Technology and particularly the internet has led to easier access of information by consumers. Equally, consumers demand better provision of services and a variety of choices in delivery of healthcare. Adequate marketing is, thus, crucial to achieve the organization’s goals in a fast paced world. Marketing involves all those activities geared towards the achievement of long term goals while also looking into the needs of the parties involved and the provision of goods or services better than the competitors. Utility and satisfaction of the wants of the parties involved is achieved after a thorough analysis. In an organization, integrated marketing presents a challenge for the staff members from the top most to the custodians in satisfying particular needs correctly at the correct price and place (Eckrich& Schlesinger, 2011). In view of the changes taking places in the online media, effective pharmaceutical marketing would have to integrate the use of the internet besides the other traditional media. The online media is an integrated system with easier channels of communication. The contents in websites ought to be user friendly to their target audience for better user satisfaction. Strategies in the social media should also be integrated with the traditional media and their monitoring done thereafter. Healthcare marketing is effective in influencing marketability of brands. Through the social media, there is the creation of a strong online presence and creating powerful brands and good relationships. There are better opportunities for consumer preference especially among the youth when a brand is viewed favorably. Bad comments and reviews can be quickly picked up by other online users leading

How Should We Help Our Organizations to Use Internet-Based Essay

How Should We Help Our Organizations to Use Internet-Based Conferencing Safely and Effectively - Essay Example Additionally, internet supported communication offers a lot of advantages such as members can get together when and where they want. Also, the use of computers as a collaboration tool can also augment the amount of information obtainable to a team and increase the pace and authority with which team members get, process, and distribute their individual and combined efforts (Thompson & Coovert, 2003) Computer conferencing can be used when two or more users are able to meet using two or more computers. In computer conference, one member is responsible for controlling what is on the computer screen on the other hand for all others to see. In this scenario, that member is acknowledged as a host or moderator. Though, all the participants can fully take part in a conference call at the same time as looking at one presentation on the computer but they can also exchange a few words by instant messaging. In addition, some computer conferences can take place at the same time with a telephone co nference. In this scenario, members can chat by means of the telephone at the same time as they look at what is taking place on the screen (Ayers, 2012). One of the biggest benefits of computer conferencing which attracts the business organizations to use computer conferences is that people all over the world can take an equal part in the conference. In fact, they only need a computer with an Internet connection. In this scenario, a host distributes an email to team members and provides them a link to the conference room or web room and the meeting and time of the conference. Hence, if someone is unable to attend the conference, he can reject the request right from the email and let them know the reason. Along with numerous advantages especially the team members’ location, there are other pros to making use of computer conferencing. For instance, if someone wants to take part in a web based training session; they can get in touch with a number of people from a variety of doma ins straight away. In this scenario, moderator or host can launch the computer conference with the intention that other people can each independently do a workout or otherwise actively take part in the conference appearing on their screen. In addition, the host can also provide authority of what is on the screen to other participants in order that he can weigh up their ideas and thoughts (Ayers, 2012; ReferencesForBusiness, 2012).

Reaction Paper to McFerson's African Women Essay

Reaction Paper to McFerson's African Women - Essay Example These women are the nomad community’s architects. They construct and are the owners of the nomadic houses. The construction of these houses is a form of wedding ritual and is one of the events women perform collectively. In some areas, women in Somalia work collectively to fetch water, collect firewood, make food and take care of the children. Pre-nuptial gifts are from the groom’s family or himself to the girl she wants to marry or bride. In a number of cases, pre-nuptial gifts together with dowry are given by the husband as a fraction of the total wealth for the new household (McFerson 443). The nature of the pre-nuptial gifts depends on the events that occur in the marriage union, for example, if the marriage union collapses without the wife’s fault or if the head of the household dies, the pre-nuptial gift is used to support the wife. Similarly, in Western cultures, there are a number of gifts that bypass amid the groom and bride and their respective relatives during marriage. There are rules that regard the nature of these in the occasion of divorce or death, and they vary with area or time (McFerson 444). The traditional Ashanti society has a high regard for ancestors, ancestor worship and matriliny. They use ancestors as an element of worship. The ancestors are perceived to be superior and powerful to human beings. Additionally, they honor and acknowledge the presence of the ancestors (McFerson 446). The poem presume the dead or ancestors are immortal and appear in the form of wailing children, the firebrands, the grass, dying fire, whimpering rocks, forest, and in the house. This community feels the presence of the ancestors. That is why the poem insists the dead are not dead. The poem highlights matriliny in the form of inheritance. That is why ancestors or the dead are in the form of wailing

Managing People-Exam Questions Essay Example | Topics and Well Written Essays - 1250 words

Managing People-Exam Questions - Essay Example More specifically, in small businesses; like that of Specialist Computers, the employee satisfaction is an important factor because if the employees do not feel catered or motivated they would prefer to switch or quit their job. And losing employees is a big issue for an organization that is operating in a small scale. The processes or theories of motivation can be divided into two main categories. By applying these two theories, employees can be persuaded to work effectively which would be beneficial for the company (Oppapers, 2008): The content theories define and argue that the employee or an organization possesses the same needs and feelings. It emphasizes on the factors that motivate an employee. The content theories basically and more specifically deal with the individual needs and aspirations of an employee. By gaining sight and understanding of one’s needs, it becomes easy for the managers or authorities to make the work place environment a better place for their co-workers and for the employees of the company. In 1943, Maslow represented his theory of needs. According to him, it is important to identify the needs of an employee one by one, and not collectively. It means that one should try to overcome the needs one by one because when one level of need is acquired then it will no longer remain a need but will become a motivation for the employees to work. As soon as one need or level of need is managed than it is important to look for another so that it can be satisfied. For him, the level of need varies from physiological to self actualization. If we analyze his theory, the facts that come before us would be the needs that are preferred less, like the thirst or hunger should be dealt first because when these needs are fulfilled then the bigger issue will be easy to handle (Beck, 2003). The theories of both, Aldefer and Maslow are considered to be the best among all the presented for the organizational behavioral. As these belong to

Reflective paper Essay Example | Topics and Well Written Essays - 750 words

Reflective paper - Essay Example Algebra is one of the most difficult concepts and students easily repel this when they have to deal with problems that involve algebraic expressions. This part of mathematics involves a great deal of solving for the unknown and contains unto itself different aspects and areas of study expressed in variables that require more advance skills than regular problem solving. Algebra used to be an advanced subject that was usually taught in higher grades but this had been revised and more recently students as early as pre-K-2 are already introduced to this area of mathematics which further proves the emphasis duly given to it (Biilstein, Libeskind and Lott, 2010). Keeping in mind that some students may be at different levels in terms of comprehending algebraic equations, it would be indispensable to start the lesson by giving an overview on this concept and expounding from an introduction to the definition of variable and how this is important in algebra. There must be some form of process where the students will be assimilated to a reinforced attitude that allows for algebraic thinking. Teaching algebra may be challenging especially when there will definitely be students who simply rebuff the idea of having to deal with the subject. There are ways to avoid this attitude but it requires patience and an open mind. To this end it may also be helpful to start with algebraic expressions in more tangible terms by incorporating picture examples and other more common things and then slowly building up to an advance level when the students are deemed to be ready and able to solve by themselves more complicated problems. This course had been very helpful in integrating the theoretical element of teaching mathematic and perceiving them in the actual room setting. There had been many fundamental concepts that are often overlooked that we as teachers must be mindful of when teaching the subject and in the profession in general. The book offers a comprehensive take on mathematics with a holistic presentation of concepts and lessons that are presented not only in a conventional manner but aims to be more interactive and encompassing by including historical sidebars, colorful presentations and multilevel approach which is not only useful for the teacher but also translates to effective classroom management. Being a professional mathematics teacher would pose some difficulties in ascertaining the level of the students and enabling them to appreciate mathematics especially when most of them already have preconceived notions that math is a difficult subject. Most students easily shy away when faced with demanding math problems without exerting effort to try and solve on their own. This is the main dilemma for any mathematics teacher and this consumes most of the problems that are encountered inside the classroom. The concepts that I have learned provides for a thorough appreciation of not only mathematics as a subject but the application of available theories and proven perspectives that all point towards a congruent teaching strategy for me as a teacher and an innovative appreciation that may hopefully be imbued by the students. In most of the lessons, there were graphical equations and alternative solutions that are useful when faced with difficult math problems.

Development of tourism in Scotland Essay Example for Free

Development of tourism in Scotland Essay For a country to be a successful tourist destination, the normal impression that anybody has is that the country must be easy to access, with modern means of transport and good communication, unlike Scotland. A small country located on the periphery of Europe, Scotland is characteristic of tartans, highlands, mountains, castles and bagpipes etc, and for long, poor accessibility and transportation persisted in the country. Nevertheless, Scotland is among the most successful tourist destinations. Many have tried to bring about development of tourism in the country. The Scotts, in particular, were worried that the country’s inaccurate historic description might taint its image as a tourist destination. But little did they realize that in fact, portraying the country in modern perspective could cause considerable harm to its established image, which attracted a good number of visitors. [Butler, Richard. Tartan Mythology. 1998. p. 122. The traditional tourist image of Scotland. ] Besides the residents, the country saw noteworthy visitors, who contributed, directly or indirectly to its tourism development. The visitors can be distinguished into three groups—those from the field of military and administration, those involved in scientific studies and those who were engaged in works of music, art and literature. All these three groups had different approaches towards development in the country. The group involved in military and administrative activities was not directly related to the development initiative. However, their work involved a lot of traveling within the region. In their journals and writings, the group brought to light the difficulty in traveling in the region and the need for improving the transportation system there. Also, the scientific visitors wrote journals that described the physical features of Scotland and emphasized its historical heritage, which in turn, attracted more visitors. However, the group that comprised authors, and those involved in the works of art and music, was which made a significant impact on the development of Scotland’s tourism. Their approach was the most dominant and certainly the most effective. The works of renowned authors like Scott, Dickens, Wordsworth, just to name a few, described the country as a place with a romantic appeal. They gave vivid accounts of the scenery, the landscapes, the chivalry of the people and the military expeditions, which helped the country to establish a powerful image as a tourist destination. Not to forget one more group that did much to popularize the country—the absentee landlords and their friends. They engaged in sports like shooting and fishing that also made the country very popular and a coveted tourist destination. However, when more and more people started indulging in these sports, they were called off and Scotland remained a limited small tourist spot. [Butler, Richard. Tartan Mythology. 1998. p. 123-125. The traditional tourist image of Scotland. ] The development approaches resulted in improvement in many areas in the country like better communication and transportation facilities, better accommodation arrangements for tourists and the preserving of its natural heritage and culture, the established image of the country. The biggest strength of the development approach in Scotland is the realization that the tourists consider the natural heritage of the country as genuine and they are attracted to it because of its originality, unlike other places that are meretriciously ornamented. Only Development of tourism in Scotland 3 those who tried to fiddle with the traditional image of Scotland and try to portray it modernly reflect a weak approach towards its development. [Butler, Richard. Tartan Mythology. 1998. p. 132-135. The traditional tourist image of Scotland. Yes, the rising participation in adventure activities like skiing and wearing the highland dress, along with the popularity of golf rising significantly, reflect acknowledging of policies to sustain its image. If I were to manage its development, I too would go in for preserving its natural heritage so that visitors could get a real taste of the place. After all, tourists do come to have a bite of the place they visit and their nothing like getting a real taste of it! Reference citations Chapter 7: Butler, Richard: Tartan Mythology. 1998. The traditional tourist image of Scotland, p122-139.

Motivation Of Volunteer Tourists And Leisure Traveling Decisions Tourism Essay

Motivation Of Volunteer Tourists And Leisure Traveling Decisions Tourism Essay Travel experience is, restrictedly, perceived as seeking relaxation including sun, beaches, shopping and freedom. However, volunteering could actually be happened during a vacation or become the main reason of the trip which highly involved in the local culture (Maureen, 2006). According to the Tourism 2020 Vision report made by the United Nation World Tourism Organization, which normally abbreviated as UNWTO, international tourism will possibly encounter a 4.1% increment of annual growth rate on average from 1995 to 2020 meaning to around 1.56 billion visitors. However, travel promotes not only world peace and friendship, but economic inequalities, cultural and environmental deteriorations (Poelzl, 2002). Figure 1: Conceptual map of alternative tourism (Mieczkowski, 1995, p459) Mass tourism mainly consists of purchasing standardized products and visiting those prevailed and well-developed tourism destinations (Robinson Novelli, 2005). Having more leisure time and higher purchasing power triggered the desire to have different experiences (Hall Weiler, 1992). Nowadays people are looking for unique, novel and meaningful travel experience to satisfy themselves (Robinson Novelli, 2005). Due to globalization, nations become closer neighbours, and unveiling each others problems. Closeness helps the less fortunate and raises the environmental awareness (Uriely, Reichel Ron, 2003). It gives raise of alternative tourism, which including a diversity of tourism forms into niche markets such as nature and special interest tourism which is abbreviated as SIT. SIT offers customized leisure and travel experience according to increasing needs from the individuals (Derrett, 2001). For instance, several projects related to volunteer tourism and ecotourism have been actively promoted mainly in developing countries while conservation projects have been executed in developed countries (Britton, 1977; Saglio, 1979; Wearing, 2001). SIT travellers involve in cultural and leisure activities developing their special interests, gained insights and satisfied themselves by fulfilling the higher level of needs namely self-esteem, belonging and self-actualization (Neulinger, 1982; Henderson, 1984; Hall Weiler, 1992; Wearing, 2001, 2004). Volunteer tourism is a potential profitable market as the majority of this segment are higher educated and more sensitive to the environmental and social costs they brought (Hall Weiler, 1992; Lynne, 1993). Volunteer tourism and ecotourism both offer an alternative tourism experience and their underlying focus is sustainability in order to ensure the impacts on destination are minimized (Sofield, 1991, Wearing, 2001). Both forms are aiming to balance development to meet present needs without compromising the ability to meet the needs of future generation (Mieczkowski, 1995; Wearing, 2001). This can be found by the fact that volunteer tourism pays special attention to the environmental and social carrying capacity, coinciding with the aims of sustainability (Colton, 1987; Wearing, 2001). 1.2 The Global Development of Volunteer Tourism Since 1915, the phenomenon of overseas travelling of international volunteers, existed and is supported by a range of organizations and groups around the globe (Gillette, 1968; Clark, 1978; Beigbeder, 1991; Wearing, 2004). However, it was not being regarded as a tourism form. Organization for Economic Co-operation and Development, which is abbreviated as OECD, estimated over 33,000 overseas volunteers engaged during 1990 (Beigbeder, 1991; Wearing, 2001, 2004). Furthermore, the renowned guidebook, Mcmlillon, noted there were 75 organizations in 1987 (Campbell, 1999), with contrast to 275 in 2003. In addition, there are other sources also suggesting the significant growth in volunteer-based organizations (Holder, 2002; Brown Morrison, 2003; Brown, 2005). Based on a survey of over 300 volunteer tourism organizations worldwide, it is estimated overall market has grown to 1.6 million volunteer tourists a year, with a total market value of between GBP 832 million and GBP 1.3 billion (Association for Tourism Leisure Education, 2008). The most substantial growth in the sector has taken place since 1990 (Association for Tourism Leisure Education, 2008). These figures show a rapid growth in volunteer tourism. The popularity of alternative tourism has increased significantly such as volunteer tourism and ecotourism (Wearing, 2001, 2002; Mustonen, 2005). This is further witnessed by leisure travellers desiring to connect with locals and their culture in order to stimulate and fulfil their need of cultural immersion by combining travel, adventure and service (Brown Morrison, 2003; Hall Raymond, 2008). Several reports indicated 77% of organizations are non-government such as Youth Challenge International and Earth-watch, while 13% are commercial such as i-to-i, 5% are government ran such as Volunteer Service Aboard New Zealand, and 3% are operated by universities like University of Californias University Research Expeditions Programme (Ellis, 2003; Board, 2003; Coghlam, 2008). 1.3 The development of SIT and volunteer tourism in Hong Kong SIT is still developing in its infancy stage in Hong Kong. Despite the fact that little Hong Kong residents thoroughly know about SIT, a number of volunteer travel service suppliers do exist in Hong Kong. For-profit tour operators such as Hong Kong Study Tours Centre (Hong Kong Study Tours Centre, 2007) organize conservation volunteer tours to Australis and New Zealand for students. Other volunteer travel opportunities are usually provided by non-profit organizations. For instance, International Youth Culture Exchange Association (H.K.) Ltd. occasionally provides volunteer tours for secondary students and undergraduates. These volunteers will usually be involved in teaching English and simple hygiene knowledge in China (International Youth Cultural Exchange Association (H.K.) Ltd., 2007). Global Neighbor Network is dedicated to promoting volunteer tourism in Hong Kong by organizing volunteer tours regularly to different needy communities such as Sri Lanka, Kenya and Jordan (Global Ne ighbour Network, 2006). It has also worked with local universities such as medical students from The University of Hong Kong to provide basic medical care and treatment for patients in Indonesia. Besides, volunteers in Global Neighbour Network will partner with international volunteers in Global Hope Network to participate in different volunteer tours. Other non-profit organizations involved in volunteer tourism include Yellow House, Volunteer Space and LoveFaithHope Charitable Foundation. Due to insufficient awareness of the general public, volunteer tourism is still not very well-known in Hong Kong and the number of participants is limited, yet it has been gaining popularity in these few years. Both secondary school and undergraduate students are given more opportunities to give back to the needy community in China, although they may only do voluntary work for one or two days of the entire tour and engage in cultural exchange activities for the rest of the tour. In addition to students, religious groups make up most of the volunteer travellers in Hong Kong. They will visit various impoverished places on mission travel, with some of the time spent on volunteering. In general, they will provide education and development aid in the needy communities. 1.4 Problem Statement Volunteer tourism is a relatively recent phenomenon around the world. Though there has been increasing research on the motivational factors of volunteer tourists, little of such research has been done in the Asia-Pacific context, let alone within the Hong Kong context. It is of paramount importance to understand the travel motivation of volunteer tourists because it is the driving force behind their behaviors (Schiffan, Bednall, OCass, Paladino Kanuk, 2005). In addition, studying their perceived value of the volunteer trips will help to determine their intentions to recommend and repurchase the volunteer travel opportunities (Petrick, 2004a; 2004b). This research is designed to explore why Hong Kong residents participate in volunteer tours, what motivates them and what their perceived values towards their volunteer trips are. With a better understanding of the aforementioned issues, tourism marketers and professionals and potential service providers such as travel agencies will be a ble to identify if there is any market potential to organize more volunteer tours and diversify the tourism products in Hong Kong. The results of this study will help non-profit organizations to better understand why people choose to volunteer overseas, then they will be able to segment and target the markets, create tailor-made volunteer tours to recruit more warm-hearted people to become volunteers, as well as develop appropriate marketing strategies to promote volunteer tourism in Hong Kong. 1.5 Objectives To examine the motivational factors behind Hong Kong residents towards volunteer travel. To examine the perceived constraints of repeat participation among volunteer tourism among participants. To examine the influence of a volunteer tourism experience on future leisure travel decisions. Chapter 2 Literature Review This chapter offers a review of the literature with reference to the theme and research purposes of this study. There are four sections in this chapter. The first section will define volunteering and volunteer tourism. Second, tourism motivation, development of motivational theories and volunteer motivation is reviewed, followed by a summary of previous related research on volunteer tourism. The concept of perceived value an individual holds when evaluating travel experience is then discussed. The summary section will provide a conclusion of this chapter. 2.1 Volunteering vs. Volunteer Tourism Volunteer tourism, or also known as Voluntourism or volunteer vacation, actually combined two major elements which obviously are volunteering and travelling. More accurately, it contains the motivations of both volunteering and travelling sides and shows how they pertain to and interplay with each other. 2.1.1 Volunteering Volunteering is widely perceived and defined as freely chosen and generally providing aids and services for the host community simultaneously without any incentive to gain any financial rewards from them (Beighbeder, 1991; Van Til, 1979 cited in Stebbins, 1982). Supposedly volunteering or voluntary service is both beneficial to the community and the well-being of the volunteers (Cnaan et al., 1996; Stebbins, 1982) since it could build up a social network and develop a mutual understanding, friendship and adventurousness between each other (Gillette, 1968; Wearing, 2001, 2004). Volunteering may benefit volunteers in acquiring skills such as communication skills, teamwork and interpersonal skills which would absolutely be useful for their career (Broad, 2003; Brown Lehto, 2005). It provokes participants contemplation, encourages their concerns for others, offers them with an opportunity to develop an interest and creates a sense of deep personal fulfillment (Stebbins Graham, 2004). S tebbins (1992) also suggests that volunteering may achieve volunteers self-actualization, recreation or renewal of self and feelings of accomplishment. The volunteer is the one who gains mutual learning, friendship and adventure (Gillette, 1968). Volunteers from all age groups will most likely feel happier and less depressed. Neulinger (1982) and Henderson (1984) both noted that volunteerism and leisure fulfil higher level needs such as self-esteem, belonging and self-actualization. 2.1.2 Volunteer Tourism Volunteer tourism is slightly like an expansion of volunteering. Undoubtedly it includes the motivation of volunteering and, meanwhile, involves desires or incentives of travel. The term volunteer tourism intends to the tourists who organize to provide voluntary service during their vacations which is described by Wearing (2001): aiding or alleviating the material poverty of some groups in society, the restoration of certain environments, or research into aspects of society or environment In fact, the definition of volunteer tourism has become gradually ambiguous since a large number of individuals, who are willing to spend most of the time during vacation on volunteering, may not perceive themselves as volunteer tourists. However, there is a conceptual framework of volunteer tourism developed to classify volunteer tourists into different classes (Callanan Thomas, 2005). The framework was drawn on another framework related to ecology (Sylvan, 1985 cited in Callanan Thomas, 2005, pp. 196-197). It mainly divided volunteer tourists into shallow, intermediate and deep class based on the duration of their trips, their required skills or qualifications, degree of both passive and active involvement, level of contribution to the host communities and focus of the experience. Another way to classify the volunteer tourists basically depends on their mindsets. Volunteer tourists should be further divided into two types. Some of them may be willing to spend most of or even all of their holidays on volunteering, they, therefore, are identified as volunteer-minded tourists. The other type of volunteer tourists are identified as vacation-minded tourists who will possibly just treat volunteering as a short-term, may be only a half-day or up to three days out of a trip, activity during their vacation. (Brown Morrison, 2003; Brown Lehto, 2005, p. 480). 2.2 Motivation As motivation is a very significant variable in the contribution of explaining peoples travel behavior, this section aims at providing a comprehensive literature review on tourism motivation and volunteer motivation. The definitions of motivation and tourism motivation will first be given, followed by a description of the development of motivational theories. 2.2.1 Travel Motivation To understand travel motivation, a variety of scales and theories have been proposed and empirically tested in the tourism literature. Many researchers have used motivational theory to try to interpret the motivations of tourists. Wahab (1975) argued that travel motivation is so basic, essential and fundamental while doing tourism studies or tourism development. Generally, motivation is usually defined as the driving force behind all actions (Crompton, 1979; Fodness, 1994). At the meantime, motivation would be a key factor influencing ones travel decisions and be closely related to their psychological needs to explore something they have never met in their home countries. Travel motivations will probably be affected by any changes occurred in ones life stages. However, travellers may commonly be influenced by a certain number of motivators other than just one. (Swarbrooke and Horner, 2003). 2.2.2 Tourism Motivation Theories A few definitions have been developed for tourism motivation. Dann (1981 cited in Snepenger et al., 2006, p.140) stated that tourism motivation is: a meaningful state of mind which adequately disposes an actor or a group of actors to travel, and which is subsequently interpretable by others as a valid explanation for such a decision Crompton and McKay (1997) built their definition of tourism motivation on those suggested by Crompton (1979) and Iso-Ahola (1989 cited in Crompton McKay, 1997). Crompton and McKay (1997, p.427) which included the concept of optimal arousal level. For example, homeostasis (Snepenger et al., 2006) helped describe tourism motivation as: a dynamic process of internal psychological factors that generate a state of tension or disequilibrium within individuals. Moreover, Fodness (1994) and Crompton (1979) agreed and suggested that more knowledge of tourism motivation were necessary to assist tourism marketers in understanding individuals travel patterns so that they could develop and promote tourism products according to customers needs and wants. Over the years, a myriad of tourism motivational theories have been developed. There are some prominent theories which contribute to a better understanding of why individuals choose to travel. 2.2.3 Motivation Theory Maslows Hierarchy of Needs When discussing motivation theory, Maslows five-stage hierarchy of needs ought to be of the utmost importance. It emphazizes human needs could be differentiated into five different levels from extrinsic to intrinsic needs. These five levels are also in hierarchical order of increasing motivational importance. From the least to the most importance, they are physiological, safety, social, self-esteem and self-actualization need (Maslow, 1970). This hierarchy could be highly related to the travel industry since it mentioned individuals will less likely be interested in high-level needs if they cannot meet their physiological and safety needs. It implies the individuals will less likely be interested in travel. Additionally, Self-actualization could be considered the end or goal of leisure (Mill Morrison, 2002). Analyzing all five stages can derive some potential hints and clues to help understand the motivation of volunteer tourism. 2.2.4 Motivation Theory Travel Career Ladder (TCL) TCL is actually partly based on the Maslows Hierarchy of needs. According to TCL, tourists who own more experience would more probably seek satisfaction of higher needs (Pearce, 1991; Ryan, 1998). It reflects travel motives are changing according to life span and accumulated travel experience (Ryan, 1998; Schewe, 1988) and describes travellers motivation as consisting of five different levels, respectively they are relaxation, safety or security, relationship, self-esteem and development and self-actualization or fulfillment need. Normally travelers are not dominated by only a level of need but a set of needs. They will not always remain in the same stage and will probably descend as well as ascend on the ladder. 2.2.5 Push and Pull Factors Except the two hierarchical needs of human mentioned above, there is a two-tiered scheme of motivational factors, push and pull factors. Several theories also refer to these two factors to carry out, for example, Iso-Ahola personal interpersonal motives. Push factors mean all social-psychological motives which push individuals to go travelling. They are intangible and more like intrinsic desires of individuals, for instance, relaxation and exploration. On the other hand, pull factors mean those external forces which affect or attract individuals to travel to fulfill their identified wants. Any tangible things including the architectures, historical resources and the intangible elements including local culture, the attractiveness of the destination itself can also arouse travellers interest (Andreu, Bigne Copper, 2000). However, a travel is normally occurred based on the reason why individuals would like to leave their home country rather than the appeal of the destination which lure the travellers to visit. Travellers motives and behavior are markedly self-oriented (Witt Wright, 1992). Obviously, the push and pull factors may not be perceived appropriate to understand the motivation of volunteer tourism because 2.2.6 Motivation of volunteers being engaged in voluntary services Altruism (Bussell Forbes, 2002; Callanan Thomas, 2005) and doing something meaningful (Cnaan Goldberg-Glen, 1991 cited in Ryan, Kaplan Grese, 2001) are believed to be the central motives for individuals to participate in volunteer work. Individuals who desire to assist others are more likely to become volunteers. However, egoism may probably be included in the motivation of volunteers as well (Bussell Forbes, 2002; Ryan, Kaplan Grese, 2001). Participating in voluntary work can actually provide individuals with change to satisfy their social and psychological needs (Cnaan Goldberg-Glen, 1991 cited in Bussell Forbes, 2002). The first self-interested motivation is social which involves volunteering together with ones family members and old friends to strengthen kinship and friendship (Bruyere Rappe, 2007; Ryan, Kaplan Grese, 2001) as well as meeting new people with similar interests. The next motivation is learning and career. Volunteers may learn deeper about the natural environment (Bruyere Rappe, 2007); develop new skills and abilities which may be useful with ones career (Broad, 2003); obtain job-related experience and explore career opportunities which may aid future employment or career advancement (Bruyere Rappe, 2007; Riecken, Babakus Yavas, 1994 cited in Bussell Forbes, 2002) Another prominent motivation of volunteer is values and esteem. Volunteers can share their core values and thoughts with other people (Bruyere Rappe, 2007; Clary Snyder, 1999); gain a sense of self-worth as well as boosting self-esteem (Bruyere Rappe, 2007; Bussell Forbes, 2002). Some of the less obvious reasons for people to volunteer may include a desire to wear uniforms which symbolize authority, mixing with celebrities, travel opportunities (Wilson Pimm, 1996) and religious involvement (Mattis et al., 2000). 2.3 Previous Related Research on Volunteer Tourism Having looked at travel motivation and volunteer motivation individually, it is necessary to review the previous studies on volunteer tourism. A very similar research on the motives and benefits of volunteer vacationers in the United States was done by Brown and Lehto (2005). They employed focus group and in-depth personal interviews as their data collection methods to gain a deeper understanding of this rarely researched phenomenon. The results showed that there were four main motives of why people volunteer while taking a leisure trip. First, travellers were motivated to volunteer because they would have precious opportunities to interact with local people and immerse oneself in the local culture and community (Brown Lehto, 2005, p.487) Second, volunteer tourism was seen as a way to give back and make a difference in others lives, especially the less unfortunate. Third, travellers sought camaraderie on volunteer vacation trips. They were motivated by the fact that they would be ab le to make friends with people with common interests, values and minds. Fourth, volunteer tourism was perceived as an educational opportunity for children. It was believed that the volunteer experience would instil the value of giving to the younger generation in their lives. Another related motive was the opportunity to build a better bonding between parents and children. The major benefits of participating in volunteer tourism found in this research were greater satisfaction with the overall travel experience, self-fulfilment, opportunities to directly interact with the local community, the meaningful experience and wonderful memories, personal growth and enhancement of family relationships, Among the aforementioned benefits, self-fulfilment and personal growth were believed to have an enduring effect on individuals after the volunteer vacation trips. A case study conducted by Broad (2003) investigated the relationship between volunteers, their volunteering and the outcomes and impacts at the Gibbon Rehabilitation Project (GRP) in Phuket. Four categories of motivation were identified in this study using qualitative method. Volunteers participated in the GRP because they wanted to travel to a different country and learn something about the country. They would like to obtain experience with reference to their studies and future career plans and they support conservation based on altruism. (Broad, 2003, pp.66-67). Their self-interested motivation was related to meeting like-minded people or developing their personalities. Her findings supported Gazleys (2001, cited in Broad, 2003) claim that both volunteer motivation and tourism motivation may apply to volunteer tourism. Similarly, it was found in Broads (2003) study that the volunteer travel experience had inspired some changes in the participants and their life. The experience was a life turning point for some of the volunteers, for instance, finding a career direction or entering into relationships with the locals. Other volunteers indicated that they had gained more confidence, knowledge and skills, and learned more about themselves. They had also developed a different view of life and the world. 2.4 Chapter Summary Chapter 3 Methodology The purpose of this research is to explore the motivations, constraints and how volunteer travel experiences influence travel decision among volunteer travellers. Since little academic research had been conducted in this area, especially in the Asia-Pacific context, no confirmed theories or methods were available to be adopted for this study (Brown Lehto, 2005). An exploratory study thereby seems appropriate to offer a better understanding of this research topic. The methodological issues were discussed in four sections: (1) research design, (2) data collection, (3) data analysis and, (4) limitations. 3.1 Research Design This is an exploratory research which is inductive in nature. The study used a qualitative approach with in-depth interviews (Brown Lehto, 2005). Qualitative research approach helped to gain more knowledge as to how individuals gave meaning to their volunteer vacation experiences (Halpenny Caisse, 2003). Simultaneously in-depth interviews provoked interviewees to express their thoughts which were neglected by marketers before so they can actually cater to the potential needs. (Patton, 1990; Jenning, 2001). The data gathered were helpful to reveal the what. how and, more importantly, explore the why for individuals to participate in volunteer travel (Saunders, Lewis Thornhill, 2007). The value of the knowledge is largely based on the context and the use of the knowledge. (Steinar, 1996) It can, for example, be used to examine travellers attitude towards volunteer travel, and the knowledge gained used to motivate leisure travellers to join volunteer travel. In addition, the interviews embraced different kinds of interview questions so as to deeply examine why potential travellers in Hong Kong are motivated to join the volunteer travel. Introducing questions were used since such open-ended questions may 3.2 Data collection Since it was improbable to identify and interview all volunteer travellers in Hong Kong, the interviewees were chosen from a population of Hong Kong residents who had participated in any volunteer travel before. Snowball sampling technique was used to collect the data until the required sample size was reached (Jenning, 2001). There were 8 desirable interviewees invited to participate in the individual interview which fitted the required sample size determined by theoretical sampling principle (Glaser, 1992). Furthermore, the interview process lasted till the theoretical saturation, where no new ideas or themes could be developed. 3.3 Data Analysis The personal interviews were transcribed word for word immediately. Owing to the time limit, the researcher translated the Cantonese discussions directly into written English. The transcripts 3.4 Limitations Fundamentally people, time and place would be the major limitation of the research. Finding appropriate interviewees was the first to be concerned so the researcher kept asking referrals from friends. After finding the right people, the researcher needed to make respective appointments with all interviewees in terms of Secondary data were so limited that could not sufficiently cater to the needs of this research, detailed and in-depth data and descriptions were therefore required (Geertz, 1973; Jenning, 2001). However, secondary data sourced from newspapers, academic journals, websites and books were so useful to provide understandings of initial concepts. Chapter 4 Research Findings Development of volunteer tourism in Hong Kong is still in its infancy at this stage. Hence, the aims of this chapter are to look into and have a better understanding of the motivation and constraints of repeat volunteer travellers. In addition to exploring how the experience influence their leisure travel decisions. Findings of aforementioned eight in-depth interviews were concluded in terms of three research objectives. Original statements of the interviewees were used as evidence to support each concept. 4.1 Motivations of repeated participation in volunteer travel All of the interviewees showed that they are very likely to attend volunteer travel again. There were six major motivational factors found which can be dissected by and highly related to Maslows Hierarchy of Needs (Maslow, 1970). Altruism and broadening personal horizons can be defined as self-actualization, which is of the highest level of the hierarchy. Furthermore, changes of self-image can be defined as self-esteem, which is positioned in the second highest level whilst desire for escaping from daily bustling life and enhancement of social life belong to belongingness and love, which is of the middle level of the hierarchy. Apart from those could be analysed by the Maslows Hierarchy of Needs, previous experience can either be one of the motives for taking volunteer travel again. 4.1.1 Altruism Personal altruistic desire for providing others with assistance and sympathy was stated by the interviewees as an important factor motivating them to partake in volunteer travel. Five interviewees considered it their first priority whilst other three interviewees considered it the second motivation. They volunteered, for example, to teach the local students, to provide necessities, to take care of the elderly and children, to bring happiness, to show love, and to encourage people to live under a stern environment. Three interviewees shared that it helped the organization to further understand the genuine needs amongst the locals, so more effective assistance could be provided in the future. I can help others or bring them (the local) caring and happiness to them. (Interviewee F) Most of their parents left them (local children) and work in other provinces, come back only one or two a year only. Theyre lack of parental love. (Interviewee A) One of the interviewee was eager to raise public awareness of the poverty gap between Mainland China communities and Hong Kong people. the number of participant is just 30, but if I spread the idea and my experience it would be many times than the number of participants. Perhaps, they know more after hearing from me, they are more interested in, and know the suffering of others in the world. Because I have my personal experience, it is more persuasive than the related TV episodes. (Interviewee E) So i think the children living in Hong Kong are having luxury lives. (Interviewee D) Similar concepts shared by all interviewees were meaningful because they felt happy with contributing to help and thus enhanced their sense of self-satisfaction and accomplishment. The word meaningful was mentioned at least once by each interviewee and three of them even emphasized this word for up to five times. It showed that participants looked for a meaningful experience in volunteer travel. I feel I gradually become kinder after volunteering every time as I am willing to help others even though I may not have contributed to the society a lot. Anyway, I learnt how to return the society rather than taking advantages from it. (Interviewee A) You can feel more satisfied with partaking in a volunteer trip and benefit much more from it than from ordinary travel., I