Wednesday, July 31, 2019
Abraham Lincoln: President of the USA Essay
Abraham Lincon was born Febuary 12, 1809 in a log cabin in Hardin County, Kentucky. Born in a farming family, with tradgedy around him, Lincon perservered. Lincon became the sixteenth president of the United States, and guided America through some of itââ¬â¢s biggest struggles, such as the Civil War. In a world full of ââ¬Å"You cannot do itâ⬠, Lincon ignored hate, and through each failure, found success. Abraham Lincon was birthed by Nancy Lincon and Thomas Lincon. Two years before Lincon was born, his mother had a daughter name Sarah. Thomas Lincon was the traditional frontier farmer. Lincon grew up seeing his father as ignorant, and did not admire his father. Both of Linconââ¬â¢s parents worshipped at an anti-slavery church, that was very contriversal during the time in the slave state of Kentucky. See more:à The 3 Types of Satire Essay Lincon once shot a turkey while on the farm, and the sight of blood and dying repulsed him, that day Lincon knew he was never going to be a marksman. Linconââ¬â¢s mother at age thrity four died of a ââ¬Å"mill sickâ⬠disease. The widowed Tom Lincon re-married, and moved the family to Ohio. The summer of 1828, Lincon read the Declaration of Independence and was drawn into it. After that Lincon began reading books on law, and attending political meetings. In 1831, on a trip to New Orleans Lincon witnessed the brutality of slavery, and it was there where he formed his opinon on slavery; injust. In 1833, Lincon ran for state legislature, and lost. Instead, Lincon was state assemblyman, and would soon go represent Henry Clayââ¬â¢s Whig party. Lincon soon had a growing repuation. Lincon ran for State Legislature against Stephen Douglas, and lost. Lincon had many ups and downs with women, his first wife, dying and then he met Mary Todd and married. Servants who worked for Mary found her very obnoxious. A close friend of Lincon called the Lincon household as ââ¬Å"Domestic hell on Earthâ⬠. Abe and Maryââ¬â¢s son Eddie, died, and Mary was very devestated. Later that year, they had another child named William. Abeââ¬â¢s father Tom became ill, and died, and Abe did not attend the funeral or mark his grave. In 1858, Abe ran against Douglas for U.S. Senate and was defeated. In 1857, the Dred Scott case came along. Abe compltely supported the case, and believed that all men should be equal. Douglas always thought that Lincon was preaching for ââ¬Å"Negro citizenshipâ⬠. Abe preached slavery was ethucally wrong. Later, Abe was nominated for president, and succeeded. Now began the fight for Abe to end slavery. Abe believed that the only way to beat slavery and change the constitution is to change the will of the people (Keneally 65). Abe stated that the Civil War was not to free slaves, but to save the union. Abe had the union victory at Antietam, which would serve as a baisis for his first Emancipation Proclamation. On January 1, 1863, Abe freed the slaves in the rebel states. After his first term, Abe was re-elected as President of the United States. Earlier in the month of April 1865, Abe had a dream he died of asassination. On April 14th, the Lincons went to John Fords Theatre to see Laura Keeneââ¬â¢s benifiet performance of the ââ¬Å"Our American Cousinâ⬠. It was there in the box seating of the John Ford theatre that Abe was shot in the back of the head by John Wilkes Booth. After the shoot, Booth jumped on stage and yelled ââ¬Å"sic semper tyrannisâ⬠, the audience believing it to be part of the play since Booth was a well-known actor. Abe passed later that night and became the bloodied nation incarnate (Keneally 175). Before I read this book, the only thing I really knew about Abe Lincon was that he freed the slaves, and was known as ââ¬Å"Honest Abeâ⬠. Abraham Lincon was sort of a totured soul. He lost his mother, and never really got along with his father. Abe never had much luck with the ladies, but seemed like a man who would do anything for a woman he loved. I envy Abe in a way. Abraham Lincon should really be a synonym in the dictionary behind the word ââ¬Å"Perserveranceâ⬠. Abe ran for an election, and was defeated, ran again, and was defeated. Ran again, and was defeated. And so on, and so forth. Out of all of Abeââ¬â¢s defeats he found the greatest thing of all; success. Not once did Abe ever give up. I am sure he thought about it many times, and reached his breaking point all to much, but he never let that stop him. Abraham Lincon was a man of many things, he had a roughness about him, and was disportionally awkward and clumsy. Abe had many failures from being defeated countlessly, and death of family and friends, he overcame it all. Abe is debatedly one of the best Presidents of the United States, and through defeat, he found success and his legacy will remain forever.
Tuesday, July 30, 2019
Discuss The Relationship Between Stress, Anxiety, Habits And Phobias
In this paper I aim to define what stress and anxiety are and outline the differences between them. These topics form a larger part of the essay as Stress and Anxiety underpin most cases presented to a therapist. I will move onto how phobias and habits are formed. Finally covering off options available to the therapist in order to research all these issues for a given client, understand any hidden agendas, history, treatment strategies and most importantly understand where NOT to treat. Stress ââ¬Ëa state of mental or emotional strain or tension resulting from adverse or demanding circumstancesââ¬â¢ (Oxford English Dictionary)This definition shows a specific circumstance; the individual involved is experiencing stress due to an event; be it in the past, current or future tense. Whilst stress can have a negative connotation in the English language, in fact most stress is positive. It is there to protect us. The feeling of ââ¬Ëstressââ¬â¢ is a reaction which ensures we perf orm appropriately at the right moments. It is a natural reaction to a number of given situations, causing our innate animal instincts to activate and is activated by the hormone Cortizol naturally produced in all mammals.These are commonly known as Flight, Fight, and the lesser remembered, Freeze responses. As such, our sub-conscious will protect us through releasing chemicals in order that we can perform appropriately to deal with the situation. However distressed a client may be, one thing you can use to help them understand is that it is triggered in order to protect us from a threat. Stress becomes an issue when it is inappropriate to the situation. That is not to say that what the client/patient experiences is not real. It may be that the individual has experienced one or more episodes of stress that may not be representative of the subject at hand.It may also be that they are experiencing a consistent level of stress, such as workload, a particular home situation or the need t o consistently to overachieve in all parts of his/her life in a manner that is unsustainable. Avoiding the stressful situation can also be further damaging as this re-affirms the messaging in the brain around the given situation. Types of stress experienced vary and have many labels depending on how they manifest: Acute StressMost common: immediate threat(s), anticipated demand(s) or pressure(s). Episodic Acute StressRecurring: Overabundance of tasks, tends to become habitual to individual.Chronic StressPerpetual: Unable to see resolution, due to its constant nature it can go unnoticed by sufferer. HyperstressOverwhelmed: Workload, beyond limits of tasks achievable. HypostressThe ââ¬ËBoredââ¬â¢ Stress: Unmotivated, unchallenged. Lacks enthusiasm to innovate, start new challenges. Eustressââ¬ËGoodââ¬â¢ Stress: Positive events or emotions, motivational, largely ignored. I have separated Traumatic Stress and Post Traumatic Stress as these sit under the title of Anxiety in t he next section. Individuals will experience physical responses to a stressful situation or ongoing stress; some common, some more specific to the individual.These include: sweating, shakes, fast heart rate, dry mouth, upset stomach, acid reflux, releasing of stools, muscles tensing, headaches, other aches, lack of sleep, fatigue, loss of self esteem. Anxiety ââ¬Ëa feeling of worry, nervousness, or unease about something with an uncertain outcomeââ¬â¢ (Oxford English Dictionary) This definition shows that instead of the specific circumstance seen in stress, anxiety is in comparison ill-defined. Sustained stress or specific traumatic event(s) can lead to anxiety. These may be rational or irrational; however, they manifest as very real to the sufferer.It may even be that the sufferer understands that their anxiety is irrational, but is unable to control it. It is important for a hypnotherapist to understand where they can and cannot treat in relation to Anxiety. The therapist sh ould discuss any anxiety cases with their supervisor, it may be that the case requires GP approval. In certain cases such as PTSD the therapist may need to refer to a multi-disciplinary team (or be part of). One way or another, the key here is caution, ask advice and make sure you are cleared to move on with treatment. There are many types of Anxiety Disorders, here are some:General AnxietyMost common: Constantly nervous, anxiousness where Disorder (GAD)there is no specific cause is obvious. GP/Supervisor Panic AttacksTriggered with no apparent cause: Response to sustained stress/anxiety. GP/Supervisor PhobiasBroad Subject: From Feathers to Flying, Social, Crowds, Spiders. Can be anything and is very real to the sufferer. Traumatic StressReactive Anxiety, similar to PST. Response to a traumatic event. THIS MUST NOT BE TREATED. GP/MULTI-DISCIPLINARY TEAM. Post Traumatic StressReactive Anxiety Disorder, response to severe traumatic (PTSD)event.THIS MUST NOT BE TREATED. GP/MULTI-DISCIP LINARY TEAM. Obsessive-CompulsiveObsessive thoughts, released through the compulsion Disorder (OCD)to act on thoughts. Comes in many forms. As with stress there are many physical responses, which include, all those mentioned in the stress section. There are specific symptoms for specific types of anxiety, for example in a Panic Attack, the sufferer truly believes they may die and feel entirely helpless. Anxiety suffers release strong emotions at certain times such as anger or they may cry or want to run from the situation.Due to the perpetual nature of anxiety issues, nausea, extreme exhaustion, restlessness and obsessive focus on negatives are common. Essentially it shows a loss of control. Treatment of Stress and Anxiety Whilst you may have three clients showing the same symptoms the underlying the reasons will be different for each. Itââ¬â¢s key to spend time understanding the background to the issue, to ascertain whether the client remembers the trigger and for the therapist to spend time understanding the reason they are feeling this way, when it occurs, how it occurs and the symptoms.It may be that the initial reason they believe the stress or anxiety situation occurs is a red herring and perhaps they are unaware of another reason. Regression may be required to fully understand the history, especially if itââ¬â¢s clear that the issue has its roots back in childhood, this may also provide positive imagery that can be re-used in a script. For example, a bad flyer may have roots in childhood experience, but similarly remember a good experience flying that may be re-used during a script.ââ¬ËProblematic imagery is reported by clients with almost all anxiety disorders, with the specific content of the images relating to the clientsââ¬â¢ main fears that are central to the clinical disorderââ¬â¢ (Hirsh and Holmes 2007: 161). ââ¬â¢ I like the suggestion of asking the client about their dreams as well as using their interests and using this image ry to work through a script appropriate to the situation. There seems to be a lot of evidence to show that there is a direct correlation between how vivid imagery is for an individual and how powerful the feeling is towards the negative situation.Thatââ¬â¢s not to say those with different modalities suffer less, but itââ¬â¢s a consideration. So for someone who can easily envisage the worst scenario their stress levels may considerably increase. On the flip side this also means a therapist can use this to their advantage and treat using strong visual tendencies. If the therapist can focus on a positive image from the clients key interests or dream subjects. Outside of the specific script to the given situation, helping the client learn to relax through a relaxation script (and take-home recording) is key to working through stress issues.I also like the approach of the ego-strengthening scripts for those who are experiencing stress due to self-belief, itââ¬â¢s a good basis to build on during treatment sessions before the therapist can move onto specific reframing or programming of a perception. Having also read a number of ââ¬Ërehearsalââ¬â¢ scripts I find these a very positive approach to dealing with stressful situations, although again it would be prudent to ensure you are not trying to ââ¬Ëfixââ¬â¢ an issue up front without understanding the underlying history and cause.Also looking to takeà the negative thoughts, feelings and/or images and find a way of disposing of them in some way using appropriate modality. I think this is a key action to take within a script as those suffering stress or anxiety will primarily focus on the main negative, it will consume thoughts and feelings. In ââ¬Ëpurgingââ¬â¢ them, the client can symbolically get rid of those before moving onto a more positive view of their given experience. Anxiety issues require special consideration. OCD for example, requires specific training. PTSD, a specialist team w ould need to be involved. Key focus areas would be things like GAD and Phobias.Phobias will be described later in the paper. GAD still requires GP approval to treat using Hypnotherapy. Without wishing to go into too much depth it is key to mention two methods for use with PTSD; Eye Movement Desentisation Reward (EMDR) and Visual Kinesthetic Reward (VKR). Phobias A fear or phobia may root from a number of given sources. Itââ¬â¢s possible the client knows when it occurred originally. Itââ¬â¢s equally possible that they do not (even if they say they do). So as described above itââ¬â¢s key to discuss the issue and clearly understand the history, the manifestation and perhaps regression may be required.The phobia may have been caused by several sources. It may also be that whilst the individual may say they are phobic of a particular situation or object, this could be masking the real fear (hidden agenda). So whilst you have a treatment plan, keeping an open mind is key. Reasons for Phobias Occurring: Severe Stress relating to a particular object/event/location. The mind associates that with that. It could be that the object of fear is not the real issue. For example; fear of red doors. Perhaps an individual had to walk through a red door every time they went to the solicitors to meet with the estranged spouse.This issue is potentially the pain of the divorce, loss of children rather than the door, but the mindââ¬â¢s association is with the door. Specific Experience or Number of Experiences. Fear created through a negative experience that frightened the individual. Perhaps getting stuck in a lift once for a long period would be enough of a severe trauma to create a phobia of lifts or a number of bad experiences in lifts (feeling squashed/delays in the lift moving/jolting action) create a phobia over time. Learned Fear.Something we associate with animals, demonstrating good stress in practise in a natural environment. It can be learned from a mother or o ther significant person. So perhaps the mother has a fear of the sea and transmits it to her children. Treatment is similar to the approach for stress. The key is to understanding why/how/history. Its important to look at the root cause and in particular if there are any hidden agendas. Whilst its possible to do things like a rehearsal script and important to build in confidence building/ego-strengthening, these may only temporarily help the situation.Ultimately, indentifying and tailoring a solution based around the original cause is key to a successful treatment plan. The use of a signal from the client allows them to indicate if the therapy is moving too quickly (given they may be experiencing stressful moments in trance) or they have arrived at a certain point. This allows the therapist to ensure the pacing is correct for the client and that they gain the most from the session. Habits Similar to stress this can appear to have a negative connotation but of course we have many goo d habits in our lives.We can all develop bad habits, these may be learnt or absorbed from others. Itââ¬â¢s also possible these have occurred over a period of time as a coping strategy for another issue. Again, in this situation its key to understand why the habit is in place and look at a reasonable alternative coping strategy. Two ways to address a habit: Client seeing themselves living without the habit, using their motivations and drivers (such as how they look, feel, etc) Detrimental effects of continuing, so the client will associate the negative affects or perhaps even a negative view (like a cigarette being a charcoal stick)
Monday, July 29, 2019
Analyzing the Central Theme of Charles Frazierââ¬â¢s Cold Mountain Essay Example for Free
Analyzing the Central Theme of Charles Frazierââ¬â¢s Cold Mountain Essay Cold Mountain is a tragic yet a very profound story of love, searching, and intuition which happens in an environment terrorized by war in 1864 (Buchanan). The story is set on the troubled plains and mountains of nineteenth century America where Inman, the main character, decided to leave the battlefield as he yearned and searched for his lover. In a nutshell, the story basically revolves around a tale of love which bound two people together amidst distance, chaos, and isolation. This debut novel of Charles Frazier has definitely redefined love in ways, portrayed as a powerful force which enables people to overcome dangers and even life threatening situations just to reunite with a loved one. In several ways, the novel reflects the importance of faith as well as love despite isolation, distress, and confusion that an individual faces. Central Theme of the Novel The main feature of the novel which an average reader may notice would be the war of the 19th century America. It tells the story of how distressing and miserable life during war is and how hopeless it gets most of the time. Inman, identified as the main protagonist of the story, was a part of the confederate army before he went on to his venture of coming back to his long lost lover, Ada. His life in the confederate army made him realize that it is indeed a lot worse to lose something a person already has than fail to get what that person currently wants. The war made the character feel all the isolation and alienation any person would never want to experience. Through this isolation, Inman felt the need to come back home. However, amidst the distress and pains brought by the war, Inmanââ¬â¢s spirit was kept alive by his love and yearning for Ada. The epic describes how more painful Inmanââ¬â¢s longing is for Ada compared to the pains he felt because of his wounds. The author illustrated Inmanââ¬â¢s longing as miserable as if, ââ¬Å"his wounds gave hi, just reason to doubt that he would ever heal up and feel whole of a piece againâ⬠(Frazier 25). Although the epic was largely about battles, what Inman felt because of his separation from Ada gave the story a soft, emotional, and sentimental effect. This aspect of the story depicts a reality that no matter how harsh a personââ¬â¢s environment may seem, there will always be some spark of compassion and love inside his or her heart to encourage him or her to live. The story also illustrates that compassion and love will always be strong forces that will bind two people regardless of how far they are from each other and irrespective of how tough and immovable the barricade between them may be. Adaââ¬â¢s love, on the other hand, is illustrated in her patience and faith in Inman. Despite their distance, she never stopped waiting for Inman and believing in him. Her faith and belief that everything between them will be alright is reflected in her notes as a response to Inmanââ¬â¢s letter which said: ââ¬Å"This you must know: that despite your long absence, such is the light in which I view the happy relation existing between us, that I will never conceal a single thought from youâ⬠(Frazier27). The story was basically split between Inman and Adaââ¬â¢s life events which proved that beyond borders, their love will always unite and hold them together. Incorporating such a sentimental theme in a distressing genre such as war was an amazing feat that Frazier was able o successfully portray in his novel. However, upon further analysis of the novel, one may realize that it is from these painful and trying times that the need for love and compassion emerges, since this is the time when people are more likely to feel alienated and lost. It is also from these hard times when the need for someone to love and to be loved back is stronger. Thus, it may appear understandable and explicable why Inman had such a strong desire to come back home and turn his back from the grueling and miserable face of war. Nevertheless, Frazier was also able to present the realities of war in a very compelling manner. The alienation which Inman felt was also very believable which made it possible for the readers to empathize with the main character. Conclusion Cold Mountain is a realistic and compelling epic of a warrior who did not only fight for his state but also for him to come home to the one he loved. In this novel, Frazier was able to blend well the very different concepts of hostility, isolation, alienation, faith, and love. Yet, the author was able to present these ideas in a very realistic manner through the characters of the story. The epic can be considered as a good representation of how powerful love can be inside a personââ¬â¢s heart in times of desolation and loneliness. As reflected in the story, it can indeed be the driving force which can help a person to survive the harsh elements in his environments just to come home to the arms of his or her lover. Similarly, the story also portrays well the impacts of alienation and isolation to an individual and what alterations these impacts can cause to a personââ¬â¢s life and points of view. Thus, if there is anything that this epic would send the readers as a message, it would be that, amidst isolation, distress, and chaos, faith and love can help a person survive the odds and the tough challenges. Works Cited Buchanan, Catherine. ââ¬Å"Cold Mountain: Context. â⬠Spark Notes. 2009. 15 Apr. 2009. . Frazier, Charles. Cold Mountain. New York: Grove Pres Analyzing the Central Theme of Charles Frazierââ¬â¢s Cold Mountain. (2016, Dec 10). 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Sunday, July 28, 2019
Problem of Evil Essay Example | Topics and Well Written Essays - 1000 words
Problem of Evil - Essay Example The question is viewed in the angle that if God has all the power and ability he is said to have, why is he not capable of preventing all the evil that affects the well-being of people. Furthermore, a group of people that tend to question the existence of God asks if he is truly morally perfect; and if he is, why does not he do anything in relation to controlling the bad things that happen. These questions conflict with the firm belief of the orthodox theist. The theist believes there is a perfect God who is in control of everything that happens in this world (Michael 324). The other significant issue employed in the logical problem argument is that it is impossible for some of the statements to be true. One such statement indicates that God is omnipotent. This statement simply means that God is all-powerful (Michael 324). The other statement that cause question is that God is omniscient (Michael 324). This statement means that God is all-knowing. Moreover, another statement that ten ds to raise various questions states that God is perfectly good (Michael 324). The final statement that develops various questions on this issue is that evil exists. Some people in the society support the above statements, but they tend to raise various contradictions in relation to the logical problem argument (Michael 326). ... This is because he would have the power of controlling them. The other contradiction that emerges states that if God is perfectly good, he is supposed to play a crucial role in making sure that people he created do not suffer. This simply means that he would not allow any evil to happen. Moreover, the other contradiction states that, if evil truly exists, there is a high probability to the claim that the abovementioned statements are not true. This means that God is not omnipotent, omniscient, or perfectly good. On the other hand, theists argue that people perform evil because they choose to do so on the basis of the free will inherent in them; and, as God needs people to love him ââ¬â that is, to do good in his name ââ¬â on the basis of their free choice, he does not force does them to do good ââ¬â he does not need robots. So, universe and humans have been created as good by God; afterwards, it was the free will that, having chosen to disobey God, brought evil into man a nd the world. The Evidential Argument The evidential argument supports the fact there is some known evidence of evil that truly indicates that God does not exist (Rowe & Nick 163). However, unlike the logical argument based on the contradiction between the existence of evil and the existence of God, evidential argument takes a different move. The argument tries to demonstrate there might be no God considering the existence of various forms and kinds of evil (Rowe & Nick 166). Moreover, the evidential argument takes into consideration for how long evil has been happening on the Earth. Various issues related to evil illustrate there are things beyond human control (Murray n.p). This means that human beings perform unacceptable things, and they are
Argument on Censorship Research Paper Example | Topics and Well Written Essays - 1250 words
Argument on Censorship - Research Paper Example This paper is a critical evaluation of censorship both as a positive and a negative instrument. Censorship Censorship, as stated herein, is an instrument used by governments, religious groups, and media among other groups to prevent the flow of information, which has a real or perceived capacity of destabilizing the society. The government and other interested parties such as the church, have the role of ensuring that moral values are protected in the society by all means available. This is necessary especially with the ever increasing accessibility and utilization of internet resources, not only by adults but also under age users. Apparently, the internet has got thousands of sites, which contain pornographic contents ranging from videos, photographs and texts. In this era of high HIV prevalence, every parent must be worried and careful on the kind of information their children are getting from the internet as pornographic materials have the capacity of creating curiosity which may end up being satisfied through engagement in illicit sex. In order to achieve this, censorship on such materials is essential and every internet provider should be held accountable if they do not apply filter on such contents (Heins 58). However, censorship in the past has been used as a means of keeping the citizens in the dark and protecting governments from criticism (Jansen 22). In this context, laws are put in place with the intention of gagging institutions such as the media and monitoring the internet so as to ensure that they do not broadcast information which is anti government. China for example has been criticized several times for applying censorship to protect the communist party. In this case, critics indicate that the government is keen on covering up past and present failures of the party so as to let people continue believing that their government is perfect and responsible. In addition, it is believed that censorship in this country is also used to shun penetration of western ideologies in the society especially due to the fact that most of the western nations are pro democracy and in that aspect, allowing free flow of information from their sources may open the eyes of Chinese citizens to alternative forms of governance (Barbour 61). This in itself is highly unethical on the part of the government as it enhances ignorance on matters concerning politics and also creates a platform for mismanagement of public resources and limitation of fundamental human rights such as freedom of expression and the right to hold demonstrations. It also puts media personnel at loggerheads with the authorities, which puts them in danger of being arrested or losing their operating licenses (Jansen 36). Countries such as Ireland have also in the past passed legislations promoting censorship of books and other materials believed to touch on issues that are perceived to be sensitive. These are for example the Censorship of Publications Act, 1929, 1946 and 1967, whic h restricted the publishing or possession of materials discussing reproductive health (Maurice 19). This is to imply that any information regarding contraceptives, sex, condoms, abortion among others were not to be circulated in the society, a move which was seen as favoring the
Saturday, July 27, 2019
In this paper, you will argue and explain ONE small detail of the Essay
In this paper, you will argue and explain ONE small detail of the story helps shapes ONE larger theme of the story - Essay Example The story shows how the hunger artist was caged not just physically but also spiritually. One of the most annoying things for the hunger artist was that the spectators lost interest and faith in his performances and talent. Many of them thought that his fasting was dishonest and thus there were many people form the audience who kept an eye at him. Moreover, there were night watcher groups as well that monitored him to ensure that he is not taking any nourishment. They annoyed him all night by pointing their pocket torch lights at his face. the author writes ââ¬Å"Nothing annoyed the artist more than such watchers; they made him miserable; they made his fast seem unendurable; sometimes he mastered his feebleness sufficiently to sing during their watch for as long as he could keep going, to show them how unjust their suspicions wereâ⬠(Kafka 57). The cage is a symbol used by Kafka which represents the alienation of the hunger artist from the society. The cage is where the artist performs and it creates a division between the spectators and the artist to prevent him from those who donââ¬â¢t understand him. The hunger artist has his own world inside the cage where he understands himself and respects his talent whereas the world outside is unable to respect and understand the artist's perfection and honesty. The author writes ââ¬Å"For he alone knew, what no other initiate knew, how easy it was to fast. It was the easiest thing in the world. He made no secret of this, yet people did not believe himââ¬â¢Ã¢â¬â¢ (Kafka 58). The spectators did not believe him and thought he cheated on his fasts as there was no one to keep an eye on him all the time. The artist believes that what stops the spectators form believing him is their position which is outside the cage. These spectators donââ¬â¢t even appreciate him and thus the cage is a symbol to represent security and protection for the artist from these people who are unable to understand him. The hunger a rtist feels cheated and helpless which is why he has isolated himself in the cage. It is the place where he and his honesty reside. It is the part of the world where he feels separate from others and believes in himself. But it is not long when the attitudes of people and spectators broke him down. the audience showed that they admired him so much but in reality they hated him and were cruel, ââ¬Å"And he looked up into the eyes of the ladies who were apparently so friendly and in reality so cruel, and shook his head, which felt too heavy on its strength-less neckâ⬠(Kafka 58). The cage also represents the relationship that the hunger artist had with himself. The artist felt that he was trapped and caged within himself. His fasts were directly affecting his body which is why he was physically constrained. He was trapped in his body and even if he wished to escape from it, it was only through death. His fasts were merely a way through which he attempted to escape his skin. Fast ing was associated with his divinity and death. In the end he gives up his life to escape his body unable to do anything else as his body had limitations. This was an achievement for him as this was his idea of perfection. The hunger artist believed in himself and his perfection, he set out leaving his manager and ââ¬Å"So he took leave of the impresario, his partner in an unparalleled career, and hired himself to a large circus; in order to spare his own feelings he avoided reading the
Friday, July 26, 2019
Course Assignment Example | Topics and Well Written Essays - 750 words
Course - Assignment Example Dr. Deming was a very instrumental figure in the production of quality products from Japan owing to his broad knowledge base, experience, and lectures across Japan. Initially, the award was aimed at awarding and recognizing the prowess of Japanese firms in matters regarding quality assurance. It is, however, through the expansive approach and management by the Japanese Union of Scientists and Engineers (JUSE) that the award started to incorporate companies from outside Japan. JUSE is the principal sponsor of the annual award across the globe. Structurally, the Deming Prize focuses on quality control exhibited by various companies and individuals. This includes; policy formulation, quality effects, collection and use of significant information, standardizing, futuristic planning, quality assurance, and the adequate training on matters surrounding quality. By availability, the award recognizes both individuals and companies who excel in the clusters mentioned above on an annual basis. Noteworthy, the award has no limits to the number of times that an individual or company can win. Here is a detailed approach to the application criteria. First, any company that is interested in the consideration of the award has to examine itself first. This self-evaluation should be in reference to the following viewpoints; the efficiency of the firm to implement TQM, elimination of unnecessary regulations, particular analytical observation of various product divisions, and the sufficient knowledge regarding statistical approach to problems. The applications are vetted using a scale of a hundred points. Establishment of the cut-off points is done with respect to the sessions involved. For instance, the Executive session will require a lower limit of 70 per cent while the Examined session will need a cut-off point of 50 per cent. On the other hand, the company
Thursday, July 25, 2019
Buying Verses Renting A House - How Will One Choose Essay
Buying Verses Renting A House - How Will One Choose - Essay Example Possessing a home frequently binds up hundreds of thousands of amount that may be spended more securely and more profitably somewhere else over the next decade. And whilst property brokers or dealers might disgust to admit it, home possession engages its own descriptions of fling money away, like assets taxes and the costs of scrounging. The study illustrates main costs and profits of possessing and renting, together with tax breaks - and possessing a home nowadays is more luxurious than renting (The Economist, 2005, Issue 8416). There are perceptibly turnovers to home possessions further than the monetary criteria, like serenity and a feeling of constancy. Proprietors cannot have their home pulled away by a property-owner who has assured to shift back in. Owners can also alter the paint of their living room walls or place doors or windows without asking any authorization. Merge these paybacks with the contractual expenses of a house sale, and renting almost certainly does not make wisdom for most people who previously own their home and feel established in it. But the computation can look fairly diverse for those who are in view of moving anyhow or who do not up till now own a home. At the least, renters in bang markets, who frequently mourn that they are wasting wealth, should be familiar with that their option has as influential a financial justification as buying does at present. (The Economist, 2005, Issue 8416) In U.S a 1,000-sq.ft, two-bedroom apartment on the rental fee is for about $3,700 per month. Purchasing a comparable apartment cost approximately $1.1 million, which can decode into monthly expenses of $6,000 or accordingly. To evaluate the cost of renting, the analyst summed up monthly rent and renters' cover. For possessing, the analyst incorporated particular costs for home insurance, main repairs, assets taxes and credit payments, as well as the tax subtractions they generate. This evaluates that owning is more expensive every month; therefore purchasers are gambling completely on price admirations. (Buying Or Renting A House, Online, P1) But to countless people, the psychosomatic profits of purchasing are more or less not possible to conquer. Possessing makes them sense that they have attained a dream come true, or it gives them the protected sense that, if not anything besides, they have a concrete asset where they can slumber in darkness. These are pleasant thoughts, certainly. The question is how greatly they are meaningful to you. Advantages And Disadvantages - Buying Or Renting A House Breathing in one's personal home is an essential part of one's dream. However, scores of people hold fallacy about the monetary features of purchasing and possessing a home. It is for eternity healthier to purchase a house; paying rent is like driving money along the drain. For decades, such suggestion has confident communities to have a loan like mad to get on the possessions ranking at earliest. But as one observes around the world House prices are at present at very high levels in comparison to rents in a lot of parts of the world and at this time, it over and over again makes more monetary sense, particularly for first-time purchasers, to rent out instead. Home purchasers are liable to undervalue their cost. Formerly maintenance costs, insurance and
Wednesday, July 24, 2019
Business - Organizational Structure Essay Example | Topics and Well Written Essays - 1250 words
Business - Organizational Structure - Essay Example 2). Based on their theory, there are factors that affect performance and how change occurs. There are two kinds of changes: transformational and transactional. Transformational change occurs by responding to the external environment. This affects mission and strategy, leadership, and culture in an organization. These factors affect transactional change, particularly organizational structure, systems, management practices, and climate. Together, transformational and transactional factors affect motivation, that which affects performance. (Burke, W.W., Litwin 1992, p. 1). These variables can be demonstrated in NutriSystem. NutriSystemââ¬â¢s mission is ââ¬Å"to provide a weight loss program based on quality foods and a nutritionally balanced meal plan; individualized counseling is the core of our commitment that customers always have the privacy, support and knowledge needed to reach their goal weightâ⬠(Nutrisystem.com, 2011). ... The organization must excel in order to meet strategic goals. (Kates 2007, p. 3). There is a relationship between strategy and structure in an organizational design. As defined by Alfred Chandler (1962), strategy influences structure. Thus, structure follows strategy (Venohr 2007, p. 4). Otherwise, it will result in inefficiency. NutriSystem uses a marketing strategy that provides a balanced nutrition that is also low glycemic index (GI). (nutrisystemblog.com) GI is important to NutriSystem because meal plans with low GI improve hunger management, it produces better weight loss outcomes, and that it helps those who have diabetes. There are approximately 79 million adults in U.S. who are pre-diabetic and 24 million suffering from diabetes (nutrisystemblog.com). This is a good strategy for NutriSystem because millions of people are likely to respond to their diabetes control diet program. As a result of management decisions, Nutrisystem and the American Diabetes Association formed a st rategic alliance to promote the importance of weight loss for people with type 2 diabetes (Medicalnewstoday.com, 2009). Organizational Culture and Climate Culture is a fundamental part of organization although management cannot ââ¬Å"directlyâ⬠design culture. According to Kates (2007), it consists of values, mindsets, and norms of behavior that have emerged over time that most employees share. It is rather the outcome of the cumulative design decisions that have been made in the past and of the leadership and management behaviors that result from those decisions (p. 3). Thus, it can be inferred that management practices influence or shapes organizational culture. NutriSystem is devoted to educating
Tuesday, July 23, 2019
'Anti-capitalism today is a meaningless concept.' Do you agree Essay
'Anti-capitalism today is a meaningless concept.' Do you agree - Essay Example Capitalistic ideology organises an economic system so that production systems and mechanisms utilised to transport products are owned by private citizens or private businesses rather than by government actors. In opposite accord, anti-capitalism consists of a variety of different ideologies and movements that radically oppose capitalistic principles and philosophies. Those who adhere to the anti-capitalist movement desire to replace capitalism with another, more relevant and socially responsible system. The anti-capitalist dogma essentially iterates that state governments are significantly wasteful with resources and inefficient economically (Beinhocker 2006). As a result, the anti-capitalist creed suggests that the means of production should be controlled by labourer cooperatives and the economy organised more efficiently instead of concentrating power and wealth among only a small segment within society which tends to be an outcome of utilising capitalistic mechanisms. Anti-capital ism desires to remove labour exploitation from the economic system, giving them greater autonomy and liberation from the systems in a corporate context that serve to discipline workers for non-compliance to elite corporate regimes that control power resources meant to benefit broader society. It has been suggested that in todayââ¬â¢s globalised environment, anti-capitalism is a meaningless concept. However, there is ample support that the anti-capitalism doctrine offers solid arguments about the inefficiency, financial waste and inequality that occurs as a result of capitalism. Anti-capitalism, therefore, is not a meaningless concept. It provides rational and ethically-based objections about the lack of justice and equality that occurs through the utilisation of capitalistic systems. Anti-capitalism philosophy is quite relevant even today which will be illustrated through consultation with a variety of literature and theorist perspectives that essentially serve to condemn capital ism as being a viable and relevant economic model. Characteristics of capitalist ideology Adam Smith, a moral philosopher and founder of political economy, would have been a proponent for the relevance of capitalistic ideology. In his 1776 book, The Wealth of Nations, Smith stated: "The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities - that is, in proportion to the revenue which they respectively enjoy under the protection of the state." (Smith 1977, p.84). Smith believed in the exploitation of labourers for the pursuit of ensuring corporate stability and profitability and providing guarantees that government would be supported through the payment of private citizen taxes which is based on their wages and profits earned through labour. Smith proposed that corporations should maintain a primary objective of earning revenues so long as there is some dimension of corporate responsibili ty which provides a benefit back to the communities in which businesses thrive. Hence, this ideology served as the foundation for modern capitalism in which businesses or private citizens are allowed to accumulate wealth and control factors of production and product distribution without maintaining concern for those that are
Investigating Special Education Essay Example for Free
Investigating Special Education Essay The DSP is committed to making sure all students with disabilities have equal education. The DSP offers a variety of services for disabled children. They have a Disability Specialist that identifies the disabled studentââ¬â¢s personal needs. 2. National Collaborative on Workforce and Disability (NCWD) http://ncwd-youth. info Is a source for information about work and youthââ¬â¢s with disabilities. They are experts in employment, education, disabilities and the development of workforce and family issues. 3. OSERS-Office of Special Education and Rehabilitative Services www. 2ed. gov/about/offices/list/osers/nidrr/index. htm This is a main federal agency that supports training, applied research and development to improve the lives of people with disabilities. They are known for generating new knowledge and promoting and improving the disabled personââ¬â¢s ability to perform normal everyday task of their choice in a community setting. 4. Team (START) Special Needs Technology Assessment Resource Support Nsnet. org/start/learning. pdf There is a lot of technology available today where students can learn to cope with their learning disabilities to use technology, programming team, the teacher should understand the nature of the different learning by diagnosis and assessments. This only works if the technology matches the studentââ¬â¢s needs. (Annapolis Valley Regional School Board 1996) 5. The National Education Association (NEA) www. nea. org/specialed The National Education Association supports a free, appropriate public education for all students with disabilities in a least restrictive environment, which is determined by maximum teacher and parent/guardian involvement. There must also be a full continuum of placement options, services, and delivery models available to students with disabilities. (National Education Association, 2002-2013). 6. Special Needs Center www. friendshipcircle. org/ This is a nonprofit organization that put teens and special needs people together to help them form a bond of friendship and they participate in many different weekly and seasonal programs. There are 25 weekly and seasonal programs. 7. Special Education Support Services (SESS) www. projectgenesis. us/. SESS is approved by the Connecticut Department of Education Transition Program for students with intellectual disabilities. The program includes job explorations, daily living skills assessment instruction, accessing community resources, social interactions and application of functional academics like budgeting the community and vocational assessments most students receive support in behavioral or social areas that have hindered them from growing and learning in the past (Justin Fox, Mentor) 8. National Center for Learning Disabilities www. ncld. org Your child has the right to a free and appropriate public school education. Getting involved in his or her education is among the most important things you can do as your childs advocate. As youll see below, you have a right to be a part of every decision regarding your childs education, including the process of finding out if your child needs special services. You know your child best, and your input should be considered at every opportunity. (NCLD Editorial Team) 9. Michigan Law Center www. lawfirmdetroitmichigan. com/ They are dedicated to providing effective comprehensive plans for families with children with special needs. They handle medical issues, financial issues, and social issues. They also help families find the resources they need. 10. The M. O. R. G. A. N Project www. themorganproject. org/ The M. O. R. G. A. N Project is a community based organization of volunteers who promotes awareness and facilitates support for parents with special needs children. They also enhance the Quality of Life for these families (Robert and Kristen Malfara, 2013) 11. American Academy of Child and Adolescent Psychiatry www. aacap. org/ They state that children with special needs are entitled to receive additional services or accommodations throughout their years in public schools. Every child deserves a free appropriate education in a least restrictive environment available. Three Federal Laws apply especially to special needs children. 12. SOS Childrenââ¬â¢s Village, their motto is a loving home for every child. www. sos-usa. org/ As the most universally ratified human rights instrument, the United Nations Convention on the Rights of the Child, spells out those basic human rights that all children everywhere are entitled to. Its underlying values, or guiding principles, serve as a constant reference for the interpretation and implementation of childrens rights. (SOS) 13. Stand-Up (Stand University for Parents) stand. org/national/action/stand-up This is a research based family engagement course for parents with children in elementary school. They focus on actionable steps for parents to learn how to get involved in their childââ¬â¢s education and they make sure the child is ready for college if they choose to go. 14. Special Education News www. specialednews. com/ This site says that remedial instruction is aimed at improving an ability or skill in each student with special needs. They use many different techniques, for example, repeating information, more practice session, explain several times and devoting time o work on the studentââ¬â¢s skills. The teacher leads them through the process. 15. Mission Valley Special Education Local Plan (SELPA) www. fremont. k. 12ca. us/Page/302 The Mission Valley Community Advisory Committee (CAC) brings together parents and professionals to promote the education of children with special needs. The CAC sponsors events to support awareness of parentââ¬â¢s rights, services available within the Tri-City community, and increase disability awareness. (Judith Cameron, Director, Special Services Mission Valley, SELPA) References: Disabled Students Program dsp. berkeley. edu/ National Collaborative on Workforce and Disability (NCWD) http://ncwd-youth. info OSERS-Office of Special Education and Rehabilitative Services www. 2ed. gov/about/offices/list/osers/nidrr/index. htm Team (START) Special Needs Technology Assessment Resource Support Nsnet. org/start/learning. pdf National Education Association (NEA) www. nea. org/specialed Special Needs Center www. friendshipcircle. org/ Special Education Support Services (SESS). www. projectgenesis. us/ National Center for Learning Disabilities www. ncld. org Michigan Law Center www. lawfirmdetroitmichigan. com/ The M. O. R. G. A. N Project www. themorganproject. org/ American Academy of Child and Adolescent Psychiatry www. aacap. org/ SOS Childrenââ¬â¢s Village, their motto is a loving home for every child. www. sos-usa. org/ Stand-Up (Stand University for Parents) stand. org/national/action/stand-up Special Education News www. specialednews. com/ Mission Valley Special Education Local Plan (SELPA) www. fremont. k. 12ca. us/Page/302.
Monday, July 22, 2019
Care planning for individual needs Essay Example for Free
Care planning for individual needs Essay Care planning to meet the care needs of an individual (P4, M3, D2) What are the potential differences in Sallyââ¬â¢s care needs at all the different life stages? Childhood: In Sallyââ¬â¢s childhood, she grew up in mining town which may have been detrimental to her health due to the dust particles and other substance that could have been brought up from the mine, she has stated that when she was growing up, that there was ice on the inside of the window, that the house was cold and damp, and that she remembers having Bronchitis every year and having three weeks off in infant and junior school. Sally also said that she remember when she was little that she was told of for having the back door wide open because it was so hot she did not know why until a lot of years later when her mom said that she had measles which was very serious and that she could of died from it. She also states that when she was eleven, that she and her parents moved in to a house with central heating. Differences in Sallyââ¬â¢s care: Not having central heating from an early age, she also contracted bronchitis and measles which could have been detrimental to her health. Adolescence: Sally has said that in her teens, she experienced really bad period pains and that she was taken out of education because of it, but she also says that she was prescribed with tablets that made her really drowsy and sleepy but she says that it took the pain away. Differences in sallyââ¬â¢s care: Every girl in their teens will at some point start having periods, some girls will have really bad pains from it and some wont, in Sallyââ¬â¢s case she would have needed medication to help relieve the pain and have a general practitioner that would be allowed to get prescribed her the medication. Adulthood: When Sally was twenty years old she said that she experienced a lot of burning in her throat, and that she could not eat properly, thatââ¬â¢s she had to have a endoscopy (a camera put down her throat to determine what it was) and the surgeon found out that Sally had a relaxed muscle at the top of her oesophagus/gullet. This was because her stomach acid could escape in to her throat, she says that the doctor gave her some medication and that she would have to take it all her life, and that she had to be careful in bending down/over, and that she had to sleep on a slant which she says was veryà uncomfortable, but she had to so that the stomach acid would not travel out of her stomach and in to her mouth. Sally also states that she had a miscarriage in her middle twenties and an ectopic pregnancy (when the embryo implants itself outside of the uterus) but she eventually had a baby and then two more. She then decided to go on to the contraceptive pill so that she could not have any more children. Difference in Sallyââ¬â¢s care: Burning in her throat because of a relaxed muscle, having an endoscopy put down her throat thatââ¬â¢s would have been very weird for her and a bit scary as well. Having a miscarriage would make her a bit scared of having children in the future as it would for any women and then having an ectopic pregnancy as well but eventually she have her own children, 3 of them. Adulthood and Later Adulthood Sally says that when she was in her thirties, she was in a car accident and unfortunately her teeth were smashed on impact, Sally had to have some dental work and she had to have porcelain veneers, Sally really hated the fact that she has not got her own teeth as she states that she took great care of them. Sally is now 61 years of age and she says also that that she went through the menopause in her fifties and that she still suffers from night sweats and hot flushes now and again, she has to wear glasses as that her eye sight has weakened and that she also suffers from arthritis in her fingers. Difference in sallyââ¬â¢s care: Being in a car accident, unfortunately this is quite common as that there are a lot of bad drivers out on the road but having all her teeth smashed well thatââ¬â¢s not as common, this would have been another life experience for Sally having to lose all of her teeth and having fake ones. Going through menopause this generally happen to all women in the fifties and it can make women quite self-conscious about themselves, to make it even worst she still suffers from night sweats which will make her sweaty and she may be concerned that she smells when around others. Eye sight she has to wear glasses so that would be something new for her but again is quite common in elder age and so is arthritis.
Sunday, July 21, 2019
Enterprise Resource Planning System In The Hotel Industry
Enterprise Resource Planning System In The Hotel Industry With the increasing sophistication of hotel guests and patrons, the continual improvement of hospitality services towards the attainment of unparalleled excellence in the business remains the only edge the hotel has to sustain its position if not attain the leadership in the industry. By adopting the ISO 9001:2008 framework, the acculturation of a learning organization into the consciousness of each employee of the hotel shall provide the impetus to strive and be better in providing service to hotel guests and patrons. A Quality Management System or QMS will govern the conduct of each of the hotels front liners. The QMS shall also provide the parameters for quality service while performance monitoring of each of the processes shall be through the process key performance indicators. Any flaw or parameter that fails to satisfy the accepted threshold of the performance indicator shall be subject to a root cause analysis to determine a corrective or preventive solution. The QMS requires regular review to ensure that the organization remains focus and faithful to its objective. The hotel employees performance shall be subject to evaluation by using the key performance indicators root cause analysis. For QMS, the hotel guests or patrons feedback, comment or opinion is accorded greater weight as it will not only change how the hotel will conduct its business but it will equally show how the hotel value their guests and patrons point of view with regard to the hotels operation. Contents Executive Summary 2 Contents 3 Introduction 4 METHODOLOGY 5 THE HOTEL 5 Design 6 Supply 7 Planning 7 Shop-floor control 8 The environment 8 Technology 8 The Hotels CUSTOMER SERVICE 9 CUSTOMER SERVICE Challenges 11 Summary 12 Bibliography 13 Introduction Revenue in a Hotel business shall anchor on two factors, namely: (1.) level of occupancy or guest traffic that includes patrons to its facilities, and (2.) Efficiency and Quality of its services (Cornell University, 2010). Thus, among other industries in the world, the Hospitality industry remains dependent on the market pulse and good business sense. Good business sense refers to the operation strategy and business strategy that would result to operation efficiency and quality service. The marriage of technology and human ingenuity are very much apparent in the hotel industry by deploying an Enterprise Resource Planning system. As applied to the hotel industry, it would ensure excellent customer experience from their reservation up to their next visit. The deployment of a Customer Relationship Management System would ensure that all issues are addressed and monitored and shall similarly ensure that the business is properly guided on how to become customer centric. However, technology will not work on its own as its success will be dependent on the employees who use the system and those who will execute the work instructions recommended by the system. A framework that will capitalize on the strength of the employee enabled by technology shall be the onus of this paper. The sole purpose of which is to ensure the customer focused operation of the hotel while practicing processes that feed on continual improvements to manage the bottom line. Using these strategies, Leadership in the industry and profitability should not be far behind. METHODOLOGY The valuable discussions in Operation Management have been the inspiration by this writer to seek out more knowledge in pursuit of excellence. Thus, it led to the discovery that the concepts presented herein have been in existence for some time, and various authors not only wrote extensively on the subjects but they have exhaustively been part of its continual improvement so to speak. Capitalizing from the experiences of these management gurus and the erudite deliberation in Operations Management this author therefore recommend a more comprehensive examination of the Hotels Customer Service. Using the ISO 9001:2008 Quality Management System framework, this author shall discuss the merits and wisdom of its implementation in this paper in support of the Hotels operation and primordial goal. It is ideal to implement the quality management system in all the processes of the Hotel to ensure that there will be no gap that can dissuade if not prevent the Hotel from being the center for customer service excellence. The ISO 9000 Quality Management System have previously been regarded as applicable only to the manufacturing industry since it normally refers to the quality in the creation of a product. However, in ISO 9001:2008 Quality Management System the word product can alternately refer to as serviceà [1]à . The hospitality industry has long been recognized a service-oriented industry (Ramaswamy). Its main product is unlike any other industry since its product is the service provided by the hotel employees. The quality metrics of hospitality service is equal to the amount of satisfaction of each customer multiplied by the number of customer over a period of time. THE HOTEL The hotel is a five star hotel that is highly profitable and popular privately owned located in the center of an international city with a high level of tourist traffic, particularly international tourists. It boasts of a two hundred fifty suites, two dining rooms, one of which offers a standard menu and seats three hundred people while the other seats only a hundred but it offers discriminating a la carte choices for an upscale market. The hotel also has two cocktail bars; one that is publicly accessible from the streets while the other is for hotel guests only however both are open to guests and non-guests alike. The hotel is home to three kitchens, with the two serving the two dining rooms while the third serves the three function rooms rented for parties, weddings, conferences and other similar events. The function rooms seat fifty, two hundred and one thousand, respectively while each function room can have their own bars if required. The hotel similarly provides other facilities that would include a swimming pool, gym, sauna and a car park with one hundred and fifty private bays. The hotel employs both permanent full-time and part-time contract workers. Each area has its own supervisor, with qualified and experienced managers overseeing the supervisors for the respective departments. As indicated, not only does the hotel enjoy a modest profit from its operation, it boasts of a decent amount of guest and patron traffic from its hotel and facilities operation. Design Designing a particular type of service impacts the hotels customers to enrich their stay or their hospitality experience is a practical application of this concept as described by Slacks and Johnston in 2004. To illustrate: the design process in the formulation of a process that will provide returning guests with discounted rates if they return during the off-peak or lean days will ensure occupancy during the lean months and expand marketing exposure. Supply Raw materials used as ingredients to hotel food are sensitive to spoilage and contamination thus it is important to manage its handling from delivery, storage and inventory. The release of the goods from storage should be strictly enforced and implemented through proper tagging and warehousing strategy. To illustrate; Meat products can last for a certain period through refrigeration but must also consider volatility and seasonality to its supply. The system predicting the usage of the hotel base on its routine consumption and the scheduled events shall either place an order or forego an order automatically and later implement First-in-first-out in the warehouse with the use of the inventory tag. Planning Planning within the context of the hospitality industry often relates to Business Planning. Case in point, the hospitality business is sensitive to the time of the year particularly its occupancy. From July to August is normally the time when air travel is at its busiest due to the summer vacation in the United States and some countries. Hotels outside the United States that are vacation destinations of Americans are at its busiest. However, during the lean months, when occupancy is at its lowest, hotel managers and administrators creativity are normally put to test. To illustrate a viable business strategy during the lean months is to pre-sell the room through discount cards. The concept is to sell discount cards at a price of one or two nights stay that will be availed only during the lean months. Modest discounts may be availed by cardholders including the facilities or services offered by the Hotel. The card shall expire within one year from its issuance to give the hotel the opportunity to sell continuously the unoccupied hotel rooms during the lean months. Shop-floor control Shop floor strategies include Job and shift Scheduling, housekeeping, Process improvement and increasing process efficiency in the context of providing quality service. ISO 9001:2008 has closed the gap between a tangible product and service that both demand quality. According to the system, the best way to ensure quality service is to identify focus areas, then to provide measurable targets that are congruent with the focus areas goals. The environment Some hotels realize their impact to the environment of the local community and as part of their strict adherence to their corporate conscience social responsibility often adopts a sound environmental management system. Not only would this comply with the international initiatives regarding environmental concerns but in practice, this will also respond well to its corporate social responsibility initiatives. Technology The use of technology to lower the cost of operation through the automation of processes and increase the security at the hotel is a strategy that does not normally provide a tangible and visible result overnight. To illustrate: Supply Chain Management as envisioned is a technology driven strategy that will ensure that raw materials used as ingredients for food do not spoil or do not get contaminated. The strategy requires inventory immediate tagging in each delivery. By providing secure keys to every guest, a hotel management system would be able to adjust the room temperature and the Air Handling Unit load depending on the rooms that have activated keys. Using the secure keys inserted in its slot will enable the system to determine the additional load needed for the air conditioning requirement instead of the Air Handling Unit continuously operating even without any guest inside is a waste of energy. The Hotels CUSTOMER SERVICE The hotels customer does not start becoming a customer when he finally pays the initial down payment for a room or service, he does not start becoming a customer at the instant he shows up at the hotels premises or orders his first drink from the bar. A guest or patron starts becoming a customer as soon as he says the first word to any of the hotels staff, telemarketer or even parking attendant or valet (Borsenik Stutts, 1997). Ergo, all aspects of the hotels operation almost concern itself with customer service. Customer service is not merely providing the hotels service to the guests or patron, it is making sure that the customer is satisfied and fulfilled in the usage of the facilities including their encounter with the hotels staff (Michelli, 2008). Therefore, all processes that will affect the customer directly or indirectly are customer service providing processes. To illustrate the reservation clerk represents the hotel as its first liner when the customer called in to reserve a room or book the one of the services of the hotel. A pleasant conversation would result to immediate booking and a not so pleasant conversation is the loss of a potential client. The interaction with the valets or the parking attendants may be the second encounter of the hotel with its customer. The next would be the door person, the front desk, the concierge, the room boy, the hotel cleaners and then floor security for hotel guests. While for those partaking and enjoying the services of the Hotel would be entertained from the door person by the receptionist and then the floor manager or the facilities attendant. The guests would then be interfacing next with the waiters if they were at the bar or restaurant, the lifeguard for the swimming pool and fitness instructor for the gym and sauna. To illustrate the indirect service providers in the Hotel that ensures not only the satisfaction of the guests or patron they themselves are responsible for the behind the scene hospitality experience. These would include the kitchen staff that would include the chef and those responsible for preparing the food. The engineer that ensures the temperature of the pool and the gym is optimal or the safety engineer monitoring the safety levels at the sauna, the hallway and lobby temperature. The indirect service providers also include the cashiers that provide the correct change and charges, the security guards that ensures the safety of the guests and the surrounding. This also includes the janitorial staff that ensures the health of the guests by making the immediate surrounding garbage or dirt free. The processes that govern the operation and performance of the customer interaction of the services provided as described shall be the focus of the Quality Management System framework of ISO 9001:2008 (International Organization for Standardization, 2008). Aligning with the Vision, Mission, Values and Strategy of the Hotel the Quality Management System framework will allow the Hotel to define its own Quality Mission Statement that states the personality of the hotel. Each of the processes followed or implemented by the process owners as described above that interacts with the Hotels guests, patrons or customers, in general, shall be covered by the Quality Mission Statement. Juxtapose with the Quality Missions Statement aligned processes, Key Result Areas will be developed will remain the targets of the processes. The Key Result Areas should be customer centric and should work towards the attainment of the best hospitality experience of the guests or patrons as provisioned by the Hotel. In order to measure the success of the process owners in achieving their key result areas, metrics in the form of key performance indicators for each process are to be developed. To illustrate: The valet service is often neglected by most Hotels but its importance and the opportunity it presents to save the Hotels image from the customers bad experience from the services of the hotel is precious being the last process the customer has to go through before leaving the hotel. The possible key result area for the valet services could be the immediate return of the guests vehicle to him. The key performance indicators could be the amount of time it will take the valet to retrieve the car and return it to the owner. The idea would be the shorter the amount of time it takes to retrieve the car the more satisfied the customer would be. CUSTOMER SERVICE Challenges Cultural Sensitivities The primary challenge in any customer service is the differences in the personality or origins of the guests. Cultural sensitivities often create friction between the service provider and the customer. To illustrate: in the west shaking the head from side to side often means no, however in some culture particularly the Indian culture it means yes. Gender and Other Sensitivities At times, being chivalrous is being sexist while being helpful to people with disabilities is being offensive. A balance and clear criteria are should be studied depending on the area where the Hotel is located so as not to compromise quality service with sensitivities. Summary The hospitality industry has evolved from an industry that only provided board and lodging to transient travelers in the previous century to an actual destination that offers a myriad of services to weary travelers and to vacation and relaxation seekers. The Quality Management System as enabled by technology should provide the edge to the hotel in terms of managing its bottom line from the business perspective while also providing the framework in determining the best way to service its guests and patrons. The Quality Management System therefore will equally define the customer centric culture of the hotel geared towards providing the best, if not one of the best hotel experience to its guests. The continual improvement concept of the Quality Management System will engender excellence in the very fiber of the hotels staff. The key performance indicators shall provide the metrics to gauge the efficacy of the process including the performance of its employees. The root cause analysis as well as the development of the corrective and preventive solution is essential to the concept. One of the virtues of ISO 9001-2008 Quality Management System is that it would let the hotel develop its own Quality Management framework as derived from the hotels unique culture. The hotel shall not only reflect its personality but it shall be the driving force towards excellence in customer service. The commitment to customer service as driven by the Quality Management System shall therefore be personal not only for the organization, but also for the individual employees.
Saturday, July 20, 2019
A Comparison between My Life and My Mothers Life Essay examples -- co
My Life and My Mother's Life My life compared to my mother's life is in many ways very different and in other ways a lot alike. The differences are there mostly because I was born into a different era. In 1928, my mother's life started out during the end of the Roaring 20's. It was a time of change in America. People were shocked at the short skirts, the drinking and smoking that the young women were participating in then. As the economy came to a crashing halt with the disastrous collapse of the stock market in October of 1929, so did many of the free and "high filutin" attitudes of the 20's. With the 1930's came The Great Depression followed soon after with the election of Franklin Deleno Roosevelt as U.S. President. His administration was responsible for many reform programs designed to help Americans get back on their feet again. President Roosevelt called it the "New Deal". As part of the New Deal, a program called the WPA was created. When I asked my mother what that stood for she replied "I can't remember the real name, we called it "We Poke Along". In my research, I uncovered the real name - Works Progress Administration. It was created in 1935 to combat unemployment at a time when it was at an all time high of 25%. The WPA employed 9 million people in various public works projects between l935 and 1943 of which my grandfather was one. They built roads, schools, dams, etc., which did a lot to improve their communities in those days; in addition, it provided a means to put food back on the table. My mother remembers little from these early days except th at there was not a lot to eat then, potato soup and beans being the constant staple. She and others who survived The Great Depression wanted t... ...ied 52 years now which in its' self says so much for her commitment and dedication. When I asked her what was the secret for a strong marriage she replied, "Never take each other for granted, get fixed up every morning. Try to make the home into a palace, cook good meals, tell each other 'I love you' often and be near him as much as you possibly can be, she said. Then added, "children add a lot to a marriage." Through her life alone, she has taught her children moral values that will be passed down for generations to come. With the faith and courage she has instilled in me, I was able to pull myself up and out of some bad situations where otherwise I would have been lost. I can truthfully say she is indeed my very best friend. Her strength and love for her family have never wavered, and our respect and love for her will always be a testament to her life.
coral reef Essay -- essays research papers
CORAL REEFS Almost every one of us have heard and most of you have seen the Coral reefs but did you know what actually these are: As a mariner its important to know about the marine life, that was one reason I have chosen this topic for my todayââ¬â¢s short presentation. GM, my scheme of presentation will be as flashed: DEFINATION OF CORAL REEF DIFFERENCE BETWEEN CORAL AND CORAL POLYP WHERE WE CAN FIND CORAL CONSTRUCTION OF CORAL REEFS CONDITIONS FOR GROWTH OF CORAL REEFS TYPES OF CORAL REEFS THREAT TO CROAL REEFS WHAT SHOULD A MARINER DO IN CORAL RICH AREAS FUTURE OF CORAL REEFS CONCLUSION What is a coral reef? Coral reefs are huge structures made of limestone that is deposited by living things. There are thousands of species that live in coral reefs, but only a fraction actually produces the limestone that builds the reef. Coral reefs support over 25% of all known marine species. They are one of the most complex ecosystems on the planet, and are home to over 4,000 different types of fish, 700 species of coral and thousands of other plants and animals. A good way to imagine a coral reef is to think of it as a bustling city or community, with the buildings made of coral, and thousands of inhabitants coming and going, carrying out their business. In this sense, a coral reef is like a metropolis under the sea. What is coral? Although coral is often mistaken for a rock or a plant, it is actually composed of tiny, fragile animals called coral polyps. When we say "coral" we are actually referring to these animals and the skeletons they leave behind after they die. Although there are hundreds of different species of corals, they are generally classified as "hard coral" or "soft coral". Hard corals grow in colonies and are the architects of coral reefs. They include such species as brain coral and elkhorn coral. Their skeletons are made out of calcium carbonate (also known as limestone) which is hard and eventually becomes rock. Hard corals are hermatypes or reef-building corals and need tiny algae called zooxanthellae (pronounced zo-zan-THEL-ee) to survive. Generally, when we talk about "coral" we are referring to hard corals. Soft corals such as sea fingers and sea whips, are soft and bendable and often resemble plants or trees. These corals do not have stony skeletons, but instead grow wood-like cores for suppor... ...s are considered as part of a larger watershed, the recognization of the complexity of environmental stresses can be understood. Management plans can be developed to reduce impacts to mangroves, seagrasses and the reef ecosystem, based upon accurate data and a better understanding of the system. EPA is in the process of developing guidance for a watershed approach to coral ecosystem protection. CONCLUSION Corals provide shelter for nearly one quarter of all known marine species. The reefs are home to over 4000 species of fish, 700 species of coral, and thousands of other forms of plant and animal life. Living coral reefs are the foundation of marine life, and this also means that they are essential for human life, but all over the world they are dead or dying because people are destroying them at a very fast rate. Already 10% have been lost, and there are predictions that 705 of all corals on the planet will be destroyed in 20 to 40 years unless people stop doing what they are doing now ââ¬â i.e., pollution, sewage, erosion, cyanide fishing, bad tourism. We need coral reefs, and not just to make the ocean look pretty and colourful, they are more than just thatâ⬠¦ eggs.
Friday, July 19, 2019
Riddles :: essays research papers
1. Can you name three consecutive days without using the words Monday, Tuesday, Wednesday, Thursday, Friday?â⬠¦Yesterday, Today, and Tomorrow 2. What falls but never breaks? What breaks but never falls?â⬠¦Night and Day! 3. Wat is black when u buy it, red when u use it, and gray when u throw it away?â⬠¦ Charcoal 4. Woman shoots her husband, holds him underwater for 5minutes, and finally hangs him. They were seen five minutes later. How is it possibleâ⬠¦ The woman was a photographer, took a picture, developed it, and hung it up. 5. The word candy can be spelled in two lettersâ⬠¦. C and Y 6. Name an English word of more than 2 letters that both begins and ends with the letters "he" in that order. There are two possible answers. "hehe" is not acceptable. haha!â⬠¦ Headache or Heartache. 7. Who makes it, has no need of it. Who buys it, has no use for it. Who uses it can neither see nor feel itâ⬠¦. Coffin 8. Whoever makes it, tells it not. Whoever takes it, knows it not. And whoever knows it wants it notâ⬠¦. Counterfeit money 9. Why is six afraid of sevenâ⬠¦Because seven eight nine 10. Johnny's mother had three children. The first was April, the second was May. What was the name of her third child?â⬠¦.Johnny 11. Why is it against the law for a man living in North Carolina to be buried in South Carolina?â⬠¦Because he is still living 12. There was an airplane crash, every single person died, but two people survived. How is this possible?â⬠¦They were married 13. That attorney is my brother, testified the accountant. But the attorney testified he didn't have a brother. Who is lying?â⬠¦The accountant was his sister 14. A man and his son were in an automobile accident. The man died on the way to the hospital, but the boy was rushed into surgery. The emergency room surgeon said "I can't operate, that's my son!" How is this possible?â⬠¦The mother was the surgeon. 15. Forewards it is heavy, backwards it is notâ⬠¦Ton 16. The more you feed it, The more it grows high,But if you give it water It shall quickly Dieâ⬠¦Fire 17. The Begining of eternity, the end of space, the begining of every end, The end of every placeâ⬠¦.The letter E 18. What starts with P, ends with E, and has thousands of letters in it?...Post Office 19. Ten copycats were sitting on a bridge. One jumped off, how many were left?â⬠¦None they were copycats 20. What state is inside another state?â⬠¦Arkansas 21. What state is full of color?â⬠¦Colorado 22. What state has 2,000 pounds of dirty laundry?â⬠¦Washington 23. What state makes you feel bad?
Thursday, July 18, 2019
Revenue Recognition Essay
The issue of revenue recognition practices is an area that has received a lot of attention from regulators. Whenever there is a report of financial restatements or negative earnings, regulators pay extra attention to review the financial statements in order to verify that that there are not any indications of financial fraud or that the organization overstepped their boundaries in the area of managed earnings. The reason that regulators have taken a special interest in financial accounting and potential fraud is due to the collapses of companies such as Enron, WorldCom and Tyco. Regulators and those in the accounting profession are focusing their efforts on the causes of fraud as well as the steps that can be taken to effectively detect and prevent a possible reoccurrence of fraudulent behavior especially in the area of revenue recognition and the overstatement of assets. Revenue recognition refers to the time when transactions are recorded on the books, Per Generally Accepted Accoun ting Principles (GAAP), revenues, and gains, are generally recognized when: 1. Revenues are realized or are realizable 2. They have been earned the substantial completion of the activities involved in the earnings process. Both of these items are typically met at the point of sale, which generally occurs when goods are delivered or when services are rendered to the customer. Usually revenues and assets are recognized simultaneously. However, assets can be received before the conditions of revenue recognition are met. One example would be if a customer pays in advance for goods or services which will be received at a later date. Even though the cash is received and is recorded as an asset in the companyââ¬â¢s books, the revenue has not been earned. Typically the revenue is not recognized prior to a sale because either the customer has not paid for the goods yet or because the goods have not been delivered to the customer. The main exception to not recognizing revenue prior to a sale would be when a contract exists that guarantee the sale or that the customer has promised a valid promise of payment such as when both the seller and the buyer are legally obligated to fulfill the term of a contract (Parizek & Findley, 2008). Another exception to the revenue recognition rule occurs when a product or service may be provided to the customer without receiving a valid promise of payment. This typically occurs with a family dentist who provides services to ease a patientââ¬â¢s pain and then tries to collect theà payment later. Also, if a company has a substantial amount of services to provide even though the customer has provided a substantial payment, the company must wait to recognize the revenue. It is not enough that one of the criteria for recognizing revue is met; both items must be satisfied in order for the recognition of revenue. Because every income statement begins with total revenue, how revenue is measured is a fundamental concept in the field of accounting and as such, the topic of revenue recognition has received a lot of attention over the course of the past few years. The American Institute of Certified Public Accountants (AICPA) has produced specific guides to help with the topic of revenue recognition in specific situations in certain industries. The AICPA Statement of Position (SOP) 97-2, ââ¬Å"Software Revenue Recognitionâ⬠contained the following four items (Parizek & Findley, 2008): 1. Persuasive evidence of an arrangement exists 2. Delivery has occurred. 3. The vendorââ¬â¢s fee is fixed or determinable. 4. Collectability is probable. These four items were used as the framework in the SEC Staff Accounting Bulletin No. 101. The SAB 101 is a very unique and interesting bulletin because it provides specific cases and then proceeds with a questions and answer format. SAB was created in large part to the issues that the staff had encountered in while conducting a review. Because SAB 101 addresses specific situations, it cannot be used as an answer to every instance of revenue recognition, but it does provide a comprehensive guide for companies to use as a form of direction when faced with dealing with a complicated situation such as when there is persuasive evidence of an arrangement, delivery of goods has already occurred or services have been rendered or when the price is fixed or determinable (SEC, 1999). Questions 1 and 2 of SAB address the topic of Persuasive Evidence of an Arrangement and highlight how a seller could be tempted to bend the rules of revenue recognition in order for a more favorable time in which the sale is reported. The first question exhibited the case in which Company A required each sale to be supported by a written sales agreement signed by an authorized representative of both the customer and Company A. This issue was if Company A could recognize the revenue in the current quarter even if theà sales agreement would not be signed until a few days after the quarter had ended. This question highlighted the need for companies to have strong internal controls and the need to a reliable system to be in place for processing contracts. Without a strong internal control structure as well as clearly documented procedures, there is a possibility of managers becoming tempted to adjust how revenue is recognized based on the needs of the quarter. Questions 3 and 4 reviewe d the issue of ownership of goods and when the transfer had effectively taken place. Question 4 reviews the case of Company R that is a retailer that offers layaway sales to its customers. For the layaway option, a customer pays a portion of the sales price and Company R holds onto the merchandise until the customer returns to pay the balance remaining on the merchandise. Once the merchandise is paid in full, the customer can take possession of the merchandise. This case is an example of what is referred to as a ââ¬Ëbill and holdââ¬â¢ arrangement where the customer is billed for the merchandise but the merchandise is held by the company for release or shipment at a later date. Question 4 is also an example of how some companies could manipulate their inventories at the end of a quarter. A company could increase revenue by pushing some of its merchandise in the warehouse aside and claim that it has already been sold but were being held for the customer. In order for the company to recognize the revenue they must be able to show that the merchandise is completely separate from its other merchandise and cannot be used for any other order. The company also must be able to show that the customer specifically requested in writing that the company hold the merchandise. Questions 5 and 6 reviewed revenue recognition when the company must perform several activities. Question 5 asks the question as to when Company H should recognize the revenue from an upfront, nonrefundable fee for an extended service contract along with regular, monthly payments. SAB 101 illustrates how the nonrefundable fee cannot be treated separately and must be treated as a part of the overall unit because no one would pay a deposit without expecting additional goods or services to follow (SEC, 1999). The questions 7, 8 and 9 in SAB 101 describe situations where the price may not fixed or determinable in the transaction. Question 8 describes how Company A owns a building and leases it to a retailer. The annual lease payment is $1.2 million plus one percent of all the retailerââ¬â¢s sales in excess of $25 million. It is probable thatà sales during the year will exceed $25 million. Should Company A estimate and recognize revenue associated with the one percent of the sales over $25 million on a straight-line basis throughout the year? Because the buyer does not have any fixed or determinable obligation to make a payment until the $25 million sales level has been reached, none of the extra revenue can be estimated and recognized in advance. Question 10 in SAB 101 does not deal with when revenue should be recognized but instead how the revenue should be reported on the income statement. Question 10 discusses the situation where Company A operates an internet site where customers can order the products of another company, Company T. Company T ships directly to the customers and Company A never has any ownership of the merchandise but company A does receive a portion of each sale that Company T makes. Since Company A never takes legal ownership of the merchandise, it would be inappropriate for them to use the gross revenue reporting method where they would report $175 in revenue and $150 in cost of goods sold. Instead Company A should report the money that it earns from each sale as commission revenue. SAB 101 is not the only work that has tried to address the issue of revenue recognition. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are working together on joint project that would create a single standard for revenue recognition. The project is intended to solve issues in the differences between U.S. GAAP and International Financial Reporting Standards (IFRS). FASB has listed the following six for the project (FASB,2012): 1. Converging U.S. and international standards on revenue recognition 2. Eliminating inconsistencies in the existing conceptual guidance on revenue recognition. 3. Providing conceptual guidance that would be useful in addressing future revenue recognition issues. 4. Eliminating inconsistencies in existing standards-level authoritative literature and accepted practices. 5. Filing voids in revenue recognition guidance that have developed over time 6. Establishing a single, comprehensive standard on revenue recognition In creating a new revenue recognition standard, the FASB and the IASB have adjusted their focus to realization and earnings approach instead of focusing on an asset and liability approach. To assist companies with the changes, FASB issued a proposal that broke down the revenue recognition process into five steps. The first step would be to match theà contract with the customer. The second step would be for the company to identify each step of the transaction with the customer. Third, the company would have to identify the transaction price of each separate act or obligation. In the fourth step, the company reviews how much it expects to receive for preforming each step with the company recognizing the revenue in the final step once the merchandise has been transferred to the customer (FASB, 2012). The work between FASB and IASB is still a work in progress but has strong support from several groups in the accounting community some of which have already laid a foundation to work from. In 1998 former SEC Chairman Arthur Levitt delivered what is now considered to be a famous speech titled ââ¬Å"The Numbers Gameâ⬠in which he expressed great concern over how many companies engage in the practice of earnings management. In his speech Mr. Levitt identified several major accounting techniques that he thought were being used to undermine the integrity of financial reporting(Levitt, 1998). Mr. Levitt stressed how accounting involves significant judgment and he expressed concern that this judgment was being pushed aside by management due to the pressure that they were encountering to meet the numbers. Mr. Levitt mentioned the standards of objectivity, integrity and judgment in reporting accounting number and stressed that it was these standards that remain an integral part of the public accounting professionââ¬â¢s Code of Professional Conduct and form the foundation by which financial statements are compiled, audited and interpreted. He went on the say that the ethical dilemmas facing businesses and their accountants often revolve around the pressure placed upon companies by investors and creditors. These pressures can sometimes cause management to become involved in ââ¬Å"accounting hocus pocusâ⬠(Levitt, 1998). Additionally, because accounting involves judgment, the reported accounting numbers can be significantly different depending on the assumptions made by those that are preparing the financial statements. Mr. Levitt stated that accounting principles ââ¬Å"Allow for flexibility to adapt to changing circumstancesâ⬠and it was this flexibility that creates many of the ethical issues that accountants are faced with. As companies come under pressure to reportà favorable results, accountants also come under pressure to flex those rules almost to the point of breaking. Mr. Levitt gave credit to the Code of Professional Conduct for providing guidance to the public accounting profession members when they are faced with difficult issues (Levitt, 1998). Addressing the issues and establishing new policies and procedures is not enough in ensuring that companies are adhering to changes in methods. Communication must be maintained with those that work in the accounting profession so that they are also complying with the latest methods. In October of 2000, the Chief Accountant of the SE, Lynn Turner, wrote a letter to Ms. Arlene Thomas, the Vice President of the Professional Standards and Services office of the AICPA in order to inform auditors of topics that the SEC had been focusing their attentions on. Amount several topics that Ms. Turner included in her letter was the topic of revenue recognition. The letter discussed the issue of revenue fraud and how over half of the revenue frauds that were identified were due to companies that overstated their revenue because that had reported revenue either too early of deceptively (U.S., 2000). Ms. Turner stressed the importance for auditors to test cut off dates and stressed how auditors must place special focus and conduct testing that is above and beyond the reviewing of a few transactions. Ms. Turner also wanted to bring to of Ms. Thomas the issue that was raised with companies having ââ¬Å"side agreementsâ⬠with their customers which could alter the terms and conditions of the original contract. These adjustments could result in revenue being improperly recorded and that auditors should conduct thorough testing of contracts. This testing is important because it could assist the auditor with identifying if and side agreements exists and then can test the revenue accordingly. Ms. Turner went on to give praise to the AICPA for a document that they issued entitled ââ¬Å"Audit Issues in Revenue Recognitionâ⬠and stated how this document should be used by auditors for guidance when it comes to properly auditing revenue. Ms. Turner stated how some organizations can be quite complex and conduct several complex revenue transactions and by reading the terms and conditions of the contracts, auditors would be able to determineà the best course of action for conducting a proper and thorough audit (U.S., 2000). The topic of financial reporting fraud is one that will continue to remain the focus of the SEC, FASB and ISAB for some time to come. Revenue recognition will play a large role in the process as it encompasses two primary factors; management will need to use their own judgment in determining how their revenue should be recognized and that management should be prepared to have their judgments analyzed and questioned. By maintaining focus of the issues that have been identified, and keeping an eye out for possible future issues, the authorities can be certain that investors are making decisions based on accurate information. Constant training and communication between all agencies will ensure that the scandals and financial collapse of companies will not be repeated. References American Institute of Certified Public Accountants Accounting Standards Executive Committee Statement of Position 97-2, (1997) Software revenue recognition, p.08. FASB. (2012, October 13). Revenue recognitionââ¬âjoint project of the fasb and iasb. Retrieved from http://www.fasb.org/project/revenue_recognition.shtml Levitt, A. (1998, September 28). The numbers game. Retrieved from http://www.sec.gov/news/speech/speecharchive/1998/spch220.txt Parizek, G., & Findley, M. (2008). Charting a course: revenue reconition practices for todaââ¬â¢ys business environment. Journal of Accountancy, 20(3), 15-22. SEC. (1999, December 3). Sec staff accounting bulletin: No. 101 ââ¬â revenue recognition in financial statements. Retrieved from http://sec.gov/interps/account/sab101.htm U.S., SEC. (2002, October 13). Letter: 2000 audit risk alert to the american institute of certified public accountants. Retrieved from http://www.sec.gov/info/accountantts/staffletters/audrsk2k.htm
Wednesday, July 17, 2019
Marketing Segmentation Essay
market placeing rangeition unify Health C arMKT/571 professor KnabeAugust 26, 2013Marketing sectionalization United Health CargonAn integral part of a businesss grocery store strategy is merchandise place segmentation. Market Segmentation is that process of breaking subdue a large grocery store into sm all(a)er groups of consumers so that they can securities industry more efficiently. Whether you ar a consumer oriented order or a business oriented company you should use Market segmentation.DemographicsAs a health amends provider our market segmentation is based on query and academic literature. In the health perplexity industry we cover all(prenominal) serving served by our organization. Out fool markets are EmployersMembers-commercial group, individual, Medicare, and Medicaid Network PhysiciansBrokersAlthough the orientation of each depth psychology differs the all prevail the corresponding basal principles. Experience has led to the belief that the even up co nnections between the conceptual and analytical approaches to acquire segments and implementation strategies that clients has found useful for improve marketing efficiency and effectiveness. We lay d consume the same general approach to marketing as most health care insurance companies. We just add our own ideas and regurgitate a special twist on the presentation of our harvest-festival when it set abouts to our marketing strategy.Our pristine market segment is our members. The reason universe that they are the largest market segment of the quartet groups. They can be broken down into four groups as well. If we claim market our products in a agency that is charitable to the member not only do retain flow rate members but we to a fault attract new members. The process of market segmentation must be conducted with the magnate of an organization to address the resulting segments.GeographicWe imbibe a fairly large geographical area, with the most of our members being loc ated in the United States of America. We originated in the kingdom of calcium so most of member or in the Western United states. We meet besides migrated to the another(prenominal) sections of the US. We currently have a heavy people in southern states such as Texas, Florida, and Georgia. We withal have a heavy population in along the Eastern seaboard and Northern states such as Wisconsin. The way we market our product in those areas is done mailers, magazine ads, television ads and some m radio.PsychographicsOur members come from all walks of life. When developing plans we aim to cut them to the different types of member we serve. Many of our members are travelers so we offer a make headway that covers them from state to state and internationally as well. This clear is very attr spry to the members with active lifestyles. We also serve a elevated elderly population. We tend to offer bene pop offs that would be appealing to the aging population that legion(predicate) ot her insurance plans have that to offer. In 2011 we began crack a earshot aid benefit to our member.At this time no other company is offering this benefit, we have enrolled many new members because of this. interview aids are very pricey and the fact that we offer them at a discounted rate keeps our member and draws new members to us. We also offer a gym rank that caters to senior citizens, this is tends to draw members that like to pinch fit and it enables them to do it at their own pace. We also offer products that are inexpensive to individuals that dont have insurance offered to them by their employers.BehavioralWe offer plans for all ranges of incomes. Members with higher incomes tend to bribe the plans that offer the premium benefits. Those with lower incomes tend to purchase plans with that meets the basic needs just to have some coverage. Our Medicaid members tend to have the basic needs met because it is basically a state funded program. When designing plans and choo sing benefits, we have to consider the target market and user behavior. We design plans for members that go to the doctors frequently as well as for members that only go to the doctor for blockading care only. When designing these plans we also have to make cost sacramental manduction arrangements with employer and debate premiums being that they will also be contributing to the cost of the insurance for their employees. noncurrent behaviors such as history of switching, current health plan and carry, current benefit design, monthly premium and cost sharing arrangement with employees.Product Positioning argument exists in just about every market, especially in niche markets. Its our job to position our products and services for fit each particular segment. Product positions may be defined by chat such as advertising kinda than the differences between the products. The objective is to expand active products and continuously adjust them to our ever ever-changing demographic. W hen doing so we make sure we respect certain criteria for all potential segments remunerative size- profit potentialaccessibility- segment must be accessible through advertizement and other promotional tactics self-containment- product launched should not take demand from other products offered marketing mix response- segment should be responsive to marketing and promotion efforts If all of these criteria are met there is a colossal chance of have a flourishing and profitable business.ReferencesDriving Consumer Insight with the market SegmentationBakken, David G.Examples of Marketing SegmentationKolemuller, Neil uncertain Selection for Health Insurance Market Segmentation
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