Thursday, December 26, 2019
Sociology Of Family Questions Free Essay Example, 1000 words
They contend that while a woman must embrace her traditional role as the primary family caregiver, she must also be allowed to pursue a professional career. They raise the issue with conservatives' point of view by pointing out that they rely on women as exploited and underpaid caregivers who allow men the opportunity to pursue their activities outside the family setting. In essence, men are allowed a great deal of liberation while women are restricted to family settings. Liberals while advocating for women independence fail to acknowledge that this independence was facilitated from the family and was only made possible by family relationships. Feminists propose a system that would involve judging a family based on its functioning and not form. Functioning, in this context, is human satisfaction and development while the form is the family structure. Feminists further add that reforms to ââ¬Ëbuild and maintain the social capital of volunteer groups, neighborhoods and communities are the way to go in building family structures (85-86). I agree with the feminist view as expressed by Gisele (76-86). The paper has clearly presented the conservatives, liberals and feminists ideas and made a clear distinction between them. Q 3: What is the myth of universality? Skolnick and Skolnick (3) define the myth of universality as the belief that all families are fundamentally similar even though they differ in members, emotional settings, living dynamics, principles, social and family networks and economic functions. We will write a custom essay sample on Sociology Of Family Questions or any topic specifically for you Only $17.96 $11.86/pageorder now This similarities and differences have made it difficult to formulate a definition for the family that would hold true across time and place. While the myth of universality is a noble and commendable attempt at defining families, it is a serious disservice to understanding the concept of family as it influences perceptions of the concept by narrowing perception and considering deviations as perversities (4). I disagree with the myth of universality and believe that the definition of a family is dependent on the setting, cultural background and beliefs. For instance, among the Muslim faithful a man is allowed to marry up to four wives and divorce is common, such that any family with four wives and one husband is considered normal and divorce is a common occurrence. This is, however, not the case among the Catholics. Based on their bible teachings a man is only allowed to marry one wife and divorce is frowned upon. An attempt at defining a family in the Muslim setting would be unacceptable among the Catholics and vice versa.
Wednesday, December 18, 2019
The Life Of The Sands Family - 892 Words
The Sands Family Family in Spanish is Familia, to some people family is just family, but to me familia is all that I have. My family is very important to me; weââ¬â¢ve been through a great deal of hardships that have brought us closer. Before I begin talking about my family, I want to describe the place in our house in which we spend the most time in. This room isnââ¬â¢t very large, but itââ¬â¢s cozy. The walls are brown, like peanut butter, and it has three windows shaped like squares, with beautiful brown curtains draped across the top, it also has two couches suitable for our family of five, with a 65inch television, which is awesome because weââ¬â¢re all Football Fans, with Surround sound speakers we feel like weââ¬â¢re in a movie theater. There are also some family pictures of my siblings and I when we weââ¬â¢re born. So this is our room, which is special to us, but whatââ¬â¢s most special about it is that it brings my family together. I could begin the book of my life with a picture of my parents, they are imperative in my life, they met in a club in New York, and dated five years, then my father popped the big question. Theyââ¬â¢ve been married for 25 years, they have helped me in my development as a young lady, also they gave me the tools I needed to be a ââ¬Å"somebodyâ⬠in the future, and they provided my basic needs, like food, clothes, medicine, and most importantly LOVE. They taught me good ethics, for instance how to behave, and toShow MoreRelatedEssay on Bad Families in Bel Kaufmans Sunday in the Park 973 Words à |à 4 PagesBad Families in Bel Kaufmans Sunday in the Parkà à When first read, Bel Kaufmans Sunday in the Park seems to be a story about two families in a public park; one family is good and likes to avoid conflict, and the other is a more hostile family consisting of a father and a son, who both seem to be bullies. There are clues in the story, however, that can lead readers to change their opinion about which family is bad or good. Although I was unsuccessful in finding any critical articles toRead MoreAnimals Of Coastal Landscapes : The Spiny Porcupine Fish1048 Words à |à 5 Pagesthe depth of one-two hundred metres. The length that it grows is 20 to 50 cm. The Spiny Porcupine fish gets pregnant for 9 months just like humans and its hatching period is 4 days. The food that it eats is Sea Urchins, Hermit Crabs and Snails. The life span of the animal is 5 ââ¬â 7 years. When the fish feels threatened, it will expand its stomach with air or water. This fish can also be called Spiny Puffers and Balloon fish. The fish ranges from Florida to Brazil, around South Africa to the IndianRead MoreThe Importance Of Sustainable Water Practices For The Development Of Cambodia ( World Health Organization )1349 Words à |à 6 PagesSustainability is the ââ¬Å"development that meets the needs of the present without compromising the ability of future generations to meet their own needsâ⬠(World Commission on Environment and Development, 1987). Water is a principal compound for human life across the globe. Although there is of 1.4Ãâ"109 km3 of Water on Earth, only 0.37% of that is drinkable (Murphy, 2004). The inability to access this clean water then causes water borne diseases, particularly in poorer nations, such as Cambodia whereRead MoreWater Filtration734 Words à |à 3 Pagesproblems that they face on a day to day basis. For this yearââ¬â¢s challenge we have selected the task of designing a solution to the village of Devikulamââ¬â¢s water supply and sanitation systems. Devikulam is a small village in India that comprises of 86 families and a population of approximately 358 people. This report outlines the concerns the villagers have about the availability of clean drinking water and contaminants entering their water supply. Through our research we have found that although thereRead MoreDescriptive Essay About Beach838 Words à |à 4 Pagesscreaming to move, you think you will never arrive. You have heard rumors about the beach. Sand so white it sparkles, water crystal clear, ships the size of buildings, and hotel rooms the sizes of houses. You finally start to see the first signs of the ocean first the tall tan coconut trees, then the smell of the salt water, and then the roar of the waves. Then you finally see it the ocean, so big and so blue. Full of life, adventure, and discovery. After unpacking and changing into your bathing suits youRead MoreEnvironmental Assessment Of The Alberta Tar Sands1368 Words à |à 6 Pagesgoing to talk about the Alberta tar sands development, and about how they are not effectively protecting their environment. This has already led to negative effects in the surrounding areas. These effects will only continue to worsen, if nothing is done to slow down, or further prevent them from happening. The Alberta tar sands, is currently the largest construction project taking place in the world, and as such is a very important development. The Alberta tar sands are a necessary evil, because theRead MoreShort Story : The Sand Covered Sign Caught Your Own Risk 969 Words à |à 4 Pages ââ¬ËSurf At Your Own Risk,ââ¬â¢ it said. The sand-covered sign caught my attention. No limits? Free reign? It meant that it was up to you. You decided your own fate. Scary, right? The thought of it was almost as scary as the moment. Almost. My eyes widened as I somehow managed to spin around in the cool sand. I dug my toes underneath as the remaining sand covered the tip of my feet. I relaxed a little, it felt good to be home. The sound of my friend calling my name seemed to fade away as the waves roaredRead MoreThe Outer Banks of North Carolina1153 Words à |à 5 PagesAs I walk towards the ocean with the sand warm beneath my feet, the waves lap at my ankles, seeming as if they want to pull me out to sea. The sun rises over the horizon, reflecting off the waves and shimmering like gold. The salt air smells tangy as it stings my nose with the smell I crave while I am away from the ocean. The Outer Banks in North Carolina has been my favorite place to go from my first memories. I look forward to going there every summer because there at the ocean I feel at home.Read MoreThe Alberta Tar Sands Development1368 Words à |à 6 Pagesgoing to talk about the Alberta tar sands development, and about how they are not effectivel y protecting their environment. This has already led to negative effects in the surrounding areas. These effects will only continue to worsen, if nothing is done to slow down, or further prevent them from happening. The Alberta tar sands, is currently the largest construction project taking place in the world, and as such is a very important development. The Alberta tar sands are a necessary evil, because theRead MoreBlood Diamond Film Analysis1495 Words à |à 6 Pagesfrom Sierra Leone to Liberia. Danny wishes to leave Africa once he and Solomon reunite with the diamond. Solomon finding the diamond in the river and keeping it hidden isn t seen as greed but his gift from God to help find his lost son and free his family. The RUFââ¬â¢s greed for diamonds made them use salves to get diamonds for them to sell and buy more guns and military gear eventually aiming to rule out the Sierra Leone government soon to take over the whole country. My focus for this report will be
Monday, December 9, 2019
A Reflection of Five Weeks of the Co-Operative Nursing Experience free essay sample
A Reflection of Five Weeks of the Co-operative Nursing Experience Rebecca Tutt, RN University of Texas at Arlington In partial fulfillment of the requirements of N3300 Specialized Topics in Nursing (Co-Op) Beth Mancini, RN, Ph. D. March 7, 2013 Online RN to BSN Introduction The co-operative nursing assignment has given me the opportunity to use my critical thinking, decision-making, leadership, and clinical nursing expertise learned throughout the RN-BSN program. The fostering of critical thinking as one of the terminal learning goals of nursing education based on the idea that critical thinking is important not only in the nursing workplace, but also in nursing educationâ⬠(Shin, Jung, Shin amp; Kim, 2006, p. 233). My critical thinking skills have been enhanced throughout the program due to class assignments and the use of professional nursing journals. Critical thinking was used to set the three goals that will be reviewed in this paper, from data-gathering skills to decision- making skills. Leadership and communication skills are essential for my role as nursing supervisor in an ambulatory primary care clinic. The RN-BSN program leadership and management class has been valuable in my growth as a leader. Nurses in management roles ââ¬Å"must be skilled communicators and relationship builders, have knowledge of the health care environment, exhibit leadership skills, display professionalism, and demonstrate core leadership competencies (Sullivan, 2012). I used these leadership skills while completing my team dynamics goal that will be reviewed in this paper. Throughout the last five weeks of the co-operative nursing experience, I have seen my skills, behaviors, and attitude change. Prior to starting the three projects for this class, I was still lacking confidence at times when coaching members of my nursing team. I became timid and listless, which became obvious since it was not my normal behavior. All three of these characteristics have improved while working on both the professionalism and team dynamics goals. In coaching a medical office assistant last week for not meeting the expectations of her job, I kept a professional attitude and remained confident. The medical office assistant corrected the issue immediately and has continued to meet the expectations of her job since the coaching session. Evidence Based Practice The evidence based practice goal that I set was to identify one patient education topic in my primary care clinic that needed improvement. I planned to monitor incoming patient telephone calls and survey the patients after visit summaries for two weeks to identify the topic. I was able to quickly identify my topic as patient education regarding an accurate medication list and understanding the completion of medication reconciliation at each office visit. In the outpatient setting, safe medication management presents a greater challengeâ⬠(Leonhardt, Bonin, amp; Pagel, 2007, p. 8). While speaking with patients on the phone, I found that we were not doing a good job of educating them about the importance of an accurate medication list. A significant number of patients were taking over- the-counter and herbal medicati on that could have interacted with some of their prescriptions, but they were not on the current medication list in the electronic medical record [EMR]. These conversations reinforced that additional patient education was needed. I collaborated with staff; researched patient education of medication list, and read peer reviewed nursing journal articles to compile an appropriate resource guide for the nursing staff to use as an educational tool with our patients. A key strategy recommended by national and international patient safety experts is to engage patients in the medication process through a collaborative relationship with their providers (Leonhardt, Bonin, amp; Pagel, 2007). I collaborated with the Clinical Staff Assistant [CSA] supervisor to start engaging the patients about the medication from check-in through their office visit. To do this, we implemented giving the patient a copy of the current medication list we had on file and asking the patient to review and make corrections to the list as needed. When patients are brought back for rooming, the nurse or medical office assistant will review the printed list with the patient prior to documenting in the EMR. During the office visit, we will review polypharmacy and are adding a document to our resources section of the EMR egarding polypharmacy and accurate medication list that will be given to all patients. I have always been aware of the importance of accurate medication list, but was not reviewing this often enough in our patients EMR. As a result of this project, I have made an audit tool for myself as nursing supervisor to complete every two weeks. I will check the EMR to make sure the medication list was reviewed accurately and I will check to make sure the patient education tool added to the resources is being given to all patients. Improvements in patient safety in the clinic setting require physicians, nurses, and administrators to commit to identifying structural and process changes that make it easier to provide consistently safer careâ⬠(Schauberger, amp; Larson, 2006, p. 421). Professionalism The professionalism goal that I set was to develop a preceptorship program for my clinic that would provide socialization, team support, and clearly defined expectations of professional behavior and performance for new nursing staff. To achieve this goal, my plan was to seek guidance from the American Academy of Ambulatory Care Nursing [AAACN] and the clinical nurse educator assigned to the clinic through the administration. I also used nursing journals for reference and research of nursing preceptorship programs. ââ¬Å"The importance of nurse preceptors in helping to educate new nurses cannot be overemphasized as they mentor new nurses and help them to visualize the range of roles they will perform in a variety of clinical settingsâ⬠(Paterniti, 2006). The preceptorship program was a large task to tackle. I started by meeting with LaBecca Doyle, RN, BSN, MA, clinical nurse educator. She was insightful and gave me tips on how to research preceptor programs. At that point, I started researching program styles and looked to see if any of the clinics in our building had a program that could be modified to fit my clinic. I then began looking at the current staff to see who had the right skill set to be a preceptor in the ambulatory setting. After selecting three nurses, one from each POD, I set up a meeting to collaborate on this project. I brought all of the articles and outlines regarding preceptor programs to the table. The collaboration with the nursing staff was contributory to achieving the goal of implementing a preceptorship program within our clinic. We all agreed on making a binder with an outline of the program, which would include the description of the preceptorââ¬â¢s role, position relations, role responsibilities, an orientation agreement between the preceptor and the orientee, an agreement between the preceptor and the nursing supervisor, and instructions to the preceptor. I began working diligently on the project and was able to complete the binder prior to a new nurse starting on May 7, 2013. As a result of pursing this goal, my leadership skills, collaboration skills, communications, and relationship skills have been enhanced. The support by the preceptorââ¬â¢s colleagues and the nurse-manager are imperative to meeting the organizations expectations to prepare the new nurse to function independently (Paterniti, 2006). Additional changes to my role after the implementation of this program will be to meet weekly, when we have new hires, with preceptors and new nursing staff. The preceptor will remain with the new nurse for four weeks, but ââ¬Å"time, environment and expertiseâ⬠(Modic amp; Schloesser, 2006) will also play a factor in the orientation time. A nurturing environment is essential for optimal growthâ⬠(Modic amp; Schloesser, 2006), so making sure each nurse is given to best scenario to success will be my job as the nursing supervisor. All of this will allow me to build important relationships with the staff as well as to review the program and see if changes are needed. Team Dynamics The team dynamics goal that I set was to identify the nursing role of team empowerment and the relationships between team members, team environment, and job satisfaction within POD 3 of my clinic. I planned to achieve this goal by observation, interaction, and a survey to empower the team members with clear and jointly developed goals. I wanted to make sure there was an appropriate mix of skills and expertise within the team, and reward team performance appropriately. In completing the observation phase of my goal, I was able to look at the POD 3 team, as I had not done before. I not only observed their nursing and medical office assistant skills, I also looked at their interaction with each other. During this time, I was able to see that communication was not always accurate. When providers came out of patients rooms and directed the wrong nurse to complete a task, they became frustrated because they had their own provider to support. This experience, even though trying, was still contributory to my end goal. To have a team that is truly working together, we had to have the physicians on board as well. My initial thought was to only look at nursing; I realized I needed to look at the physicians as well. I went back to my original goal and decided to add the physicians in the mix of team dynamics. I plan to collaborate with the nursing staff to see what they think will help resolve this problem. ââ¬Å"When nurses are able to contribute to practice decision-making, including policy development and equipment selection, they are likely to have a stronger connection to their work setting, thus promoting retentionâ⬠(Friese, amp; Himes-Ferris, 2013, p. 153). I have also planned a lunch for the end of May with all of the nursing and provider staff from POD 3 to collaborate on how we can communicate better as a team. In assessing job satisfaction of the nursing staff in POD 3, I made a survey to be completed anonymously and placed it in a sealed box. I read many nursing articles regarding job satisfaction and based the survey from those articles. The results were overwhelmingly positive with great comments about their peers and provider. One nurse stated, ââ¬Å"This is the best team I have worked with in a long time and it makes me look forward to coming to work each dayâ⬠(C. P, personal communication, May 3, 2013). Although the majority of the survey results were positive there did seem to be a problem with the location of nursing staff to providers. I looked at the seating assignments and feel like a few adjustments can be made. I also believe that this change may help with the problem of the provider seeking out the wrong nurse to assist him. As a result of pursuing this goal, I have enhanced my observations skills as well as my leadership skills. After the first observation of POD 3, I realized that I too walked around with blinders on. I was solely focused on if the nursing staff was completing the tasks they were assigned, and if they were using the EMR correctly. By stepping back and observing, I learned that this team is empowered by each other. Their skills sets are complimentary of each other allowing them to assist each other in various ways without having to seek out additional help from other PODââ¬â¢s. The lead nurse in this POD is interactive with all of the team members and appears to communicate effectively with everyone. I think pursing this goal has increased my knowledge as a team leader and I have built better relationships with all of the nursing team. Conclusion and Impact on Practice I found that reflective journaling of each day made me stop and look at how I was performing as a nursing leader. I gained insight and confidence from journaling because it let me see my accomplishments for each day and it allowed me to see that I was leading by example. It also showed my continued growth in professionalism, which was seen on many occasions while interacting with staff on all levels. At first, writing goals to achieve in a five week period made me nervous. I have continuously incorporated healthier time management skills using Coveyââ¬â¢s Model, which I learned about in Professional Nursing Aamp;B. I have been successful at managing my time, but I had no idea where I would find time to complete the three goals. By using this model and other time management skills, I was able to complete the three goals and maintain my daily nursing supervisor tasks without a lot of extra stress. This increased my confidence as a nurse and a leader. I believe the experience gained from setting goals of evidenced based care, professionalism, and team dynamics has helped expand my organizational skills as well as my nursing knowledge. My philosophy of nursing has only been enhanced from all of the RN-BSN program classes. I believe the core of nursing is the actual care and caring for the patient. In my opinion, patient-centered care allows nurses to give the highest quality care. Patients want nurses who are engaging them to be involved in their own care as well as being caring, compassionate, trustworthy, and advocates for them. ââ¬Å"The nurse strives to provide patients with opportunities to participate in planning care, assures that patients find the plan acceptable and supports the implementation of the planâ⬠(American Nurses Association [ANA], n. d). While searching for my patient education topic for this paper, I found many of our clinic patients wanted to be more engaged in their care. They wanted to understand the importance of possible interactions of over- the-counter medications with prescription medications as well as why they should tell their healthcare team when they are adding and deleting medications from their daily regimen. Each step in the co-operative nursing experience as well as all of the other RN-BSN classes has influenced my nursing practice in a positive manner. My effective listening skills were enhanced while speaking with patients and members of my nursing team. I have gained a better foundation and understanding of evidenced-based practice through the research articles, which has reinforced my philosophy of quality care for the patient. I have become a better leader for my nursing team by being more knowledgeable of professionalism in nursing. I enhanced my knowledge of team building skill and activities through the successful completion of my team dynamics goal. Over the last five weeks, I have grown as a nurse and a person, which will allow me to continue to be an effective nursing supervisor as well as a competent individual contributor to nursing. References American Nurses Association. 2010). Code of ethics for nurses with interpretive statements. Retrieved from http://nursingworld. org/MainMenuCategories/EthicsStandards/ CodeofEthicsforNurses/Code-of-Ethics. pdf Friese, PhD, RN, AOCN, FAAN, C. R. , amp; Himes-Ferris, MPH, L. (2013). Nursing practice environments and job outcomes in ambulatory oncology settings. THE JOURNAL OF NURSING ADMINISTRATION,à 43(3), 149-154. Retrieved from http://deepblue. lib. umich. edu/bitstream/handle/2027. 42/96543/Nursing practice environments and job outcomes in ambulatory oncology settings. pdf? sequence=1 Leonhardt, MD, MPH, K. , Bonin, RHIA, CPHQ, D. , amp; Pagel, RN, BSN, P. 2007). How to create an accurate medication list in the outpatient setting through a patient-centered approach. Retrieved from http://patientsafety. org/file_depot/0-10000000/20000-30000/24986/folder/65244/medtoolkit. pdf Modic, M. B. , amp; Schloesser, M. (2006). Preceptorship. journal for nurses in Staff Development,à 22(1), 39-40. Paterniti, T. (2006). The successful nurse preceptor. Pulse,May, 25-29. Retrieved from http://www. hypnosisdfw. com/PULSE0506. pdf Schauberger, M. D. , M. S. , C. W. , amp; Larson, R. N. , M. S. , P. (2006). Implementing patient safety practices in small ambulatory care settings. Joint Commission Journal
Monday, December 2, 2019
Sustainable Tourism and Market Economics
Introduction As socio-environmental and economic consequences of tourism persist, there has been increasing need for the tourism industry to adopt sustainable approaches in its management of protected areas.Advertising We will write a custom essay sample on Sustainable Tourism and Market Economics specifically for you for only $16.05 $11/page Learn More Sustainable tourism refers to putting in place measures that ensure that tourism activities have low impact on the regionââ¬â¢s environment, economy as well as the local culture while generating economic benefits to the people (Mowforth and Munt 17). It aims at providing positive experience to tourism firms, the local people as well as the tourists themselves. They also come to understand the local culture as well as the significance of conserving tourism resources. Business management approaches have continued to dominate tourism institutionally as well as philosophically (Hall and Lew 199). The study therefore is built on market-driven approaches and strategies based on socio-environmental as well as economic strategies aimed at achieving financial sustainability. Values and ethics of sustainable tourism Sustainable tourism advocates for inclusive and sustainable community commitment. Tourism development has to involve the community that is seeking to achieve positive benefits from tourism. Sustainable tourism takes into account the Whole Place Development theory which advocates for development of sustainable communities. According to Billington, Carter and Husain (5) Whole Place Development refers to the dynamic process of creating public as well as private spaces by utilizing the input of the stakeholders who are the community to develop a desirable place with good living environment where the community is able to sustain itself and prosper.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn M ore Whole development helps utilize community partnerships in harnessing strategies, finance, science as well as narratives and cultures in creating socially and economically attractive, vibrant and efficient tourist destinations. Sustainable tourism also involves balancing economic, environmental as well as social goals of tourism. This should include imposing limits and restrictions on specific tourist activities. There should be limits which are formally accepted by key stakeholders. In addition, the carrying capacity needs to be clearly defined. Stakeholders in tourism are also obligated to provide tourists with honest information about their destinations regarding travel, hospitality as well as stays. It has to ensure partnerships as well as establishment of balanced cooperation between tourism providers and tourists in achieving sustainable tourism development plus equitable distribution of benefits. It must aim at benefitting those who exploit tourism resources and those wh o neither exploit nor damage the environment in which they stay and earn a living from without direct involvement in tourism. The local communities should be able to share equitably the cultural, social as well as the economic benefits generated. Tourism policies should be designed to help improve the standard of living of the local people. Socio-environmental concerns have to be effectively addressed as tourist operators and developers aim to attract tourists and increase revenues. Part of the revenue should be used to develop tourism resources. Tourism infrastructure and activities have to be designed in a manner that helps protect and conserve the natural heritage. Finally, tourism has to promote mutual understanding as well as respect among societies and between people.Advertising We will write a custom essay sample on Sustainable Tourism and Market Economics specifically for you for only $16.05 $11/page Learn More Mass Tourism Mass tourism refers t o the act of visiting tourist destinations with a large number of people at the same time. It is therefore important to understand the impacts of a large number of visitors on a particular destination or over-exposure of a destination to a single group of tourists. Tourism operators usually construct physical facilities based on the mental images of the physical appearance of tourist destinations and also tailor images according to what they think consumers need. In most cases, the desired image of the physical facilities influences the services and activities offered. This could in turn consistently attract a specific group of tourists. Mass tourism is encouraged by technological developments especially in the transport sector and other tourism facilities. According to Weaver (57) mass tourism is likely to minimize tourist interaction with the local people. On the contrary sustainable tourism aims at achieving places where tourists and the local community are able to involve in soc io-cultural exchange. Meaningful spaces help create positive interactions between the community and tourists. Tourist operators should also define the limit of social, economic as well as ecological usage of resources to avoid adverse mass tourism impacts. The aspect of carrying capacity is very important and helps define mass tourism. An increase in the level of mass tourism without adequate control measures put in place could damage the natural environment and the habitats for wildlife thereby interfering with the future capacity of the region to attract tourist.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More For mass tourism in natural environments, the tourist operators have to provide a certain timeframe which is enough for recovery. Mitigation measures should be put in place to help avoid or recover from environmental damages attributed to mass tourism. Market Economics Market economics refers to a situation where economic decisions as well as prices of goods and services are less controlled by the government but are instead left to be determined by the interactions of citizens and businesses (Dwyer, Forsyth and Dwyer 21). Under market economy, it is assumed that market forces like supply and demand best determine the countryââ¬â¢s well-being. The government therefore less engages in intervention measures like price fixing, industry subsidizations as well as license quotas. In tourism, market access and economics ensures that the tourism management works hand in hand with the regional destination management units as well as key stakeholders in order to ensure that the industry max imizes global and domestic transport systems to the tourism resources (Bull 64). They also have to consider accommodation and intermediaries as key components of tourism (Sinclair Stabler 59). According to market economics, tourism supply should consider the level and nature of inter-firm as well as inter-sector competition and the resulting consequences on the consumer welfare. In market economies, suppliers who are the management of tourism firms, determine the prices for tourism services and products. The prices charged and output decisions of a firm has no significant effect on another since they may offer different quality using varied approaches to conserve and develop the resources and facilities. According to Hunt (7) if the community that aims to benefit from tourism builds the place to give it its own identity, character as well as community presence, so as to achieve sustainable tourism, tourists will be attracted and it will in turn benefit the community and the region. Bergstrom (11) states that increasing the quality of the tourism resource, experiences and facilities by applying the whole place development strategy highly determines the quality of tourists who visit the place. This calls for careful planning as well as cooperation with the local community, tourism developers together with heritage managers to further direct tourist traffic to preferred areas taking consideration of the desired number. This ensures that tourists receive satisfactory experience giving the destination its identity and the income it desires while ensuring community satisfaction. According to market economics approach, tourism organizations have to operate to ensure that supply and demand meet economies of scale both in terms of financial and socio-environmental sustainability (Sinclair and Stabler 82). Tourism organizations have to put in place economic indicators as well as measures that mitigate risk factors in the sector. Market failure In market economies where the tourism sector is unregulated, funding for research and developments in the sector might prove to be a great challenge. In such situations therefore, tourism firms including protected areas have to depend on revenues from products and services to reinvest in conservation activities (Sinclair Stabler 65). Inadequate protection and conservation of wildlife and other protected areas could certainly lead to degradation of natural as well as social capital. Depletion of economic, social as well as natural capital often causes externalization costs to the general public (Cohen and Winn 42). Players as well as societies in market economies may sometimes underestimate natural capital since they are not wholly aware of the actual cost of its degradation. This makes them less capacitated to make informed choices. Cohen and Winn (42) assert that as opposed to the economic theory, most firms including tourist organizations are not perfect optimizers. As such they do not prioritize resourc e allocation since they take important business activities and aspects as usual. Tourism Impacts Tourists who visit a place are normally attracted by the image of the area environment. The quality of the environment greatly determines the success of tourism of a place. Sustainable tourist development therefore requires commitment by all the stakeholders involved to protect and improve the environment. However, it should be noted that tourism development could have impacts on the environment. The impacts could either be positive or negative. Tourism impacts are therefore the consequence of tourism activities which can be both negative and positive. Economically, tourism earns revenue to the community and country as a whole and also creates jobs for the local people. According to Weaver (46) alternative tourists generally spend money especially on more locally owned as well as operated facilities across a wider region. This means that wealth generated from tourism expenditure spread t hroughout the tourist destination. According to Stynes (4) part of the money that tourists spend while receiving services and also on goods leak out of the area to cover for the cost of goods imported to carter for the needs of the residents and the tourists themselves. Sustainable tourism also plans the needs of both the tourists and the community simultaneously. It improves the communityââ¬â¢s qualities which include functionality, aesthetics as well as overall reputation benefits. Tourism therefore helps the community acquire social amenities, safety, reliable transportation as well as proper waste management for satisfaction of both the residents and the tourists thus improving the quality of life of the residents (Billington, Carter and Husain 8). The quality of life determines the residentsââ¬â¢ civic participation in tourism activities as well as their level of satisfaction. Conversely, tourism often makes it necessary to import most of the touristsââ¬â¢ requirements meaning that much money has to leave the country. In addition, overseas investors who finance some of the tourist facilities also export their profits to their countries. Tourism developers also require the government to improve infrastructure and to provide specific financial advantages to tourist organizations which makes tourism costly for the country. Tourism could also create long-term social impacts in tourism development. Tourists come from diverse societies with different cultural values and lifestyles and since they come seeking pleasure, they usually spend much money and always behave in ways not even acceptable in their own societies (Crandall 236). The local people may be tempted to behave the same way as the tourists. Perhaps the most affected by tourism impacts is the natural environment. Tourism developers often prefer to build tourist facilities on the coast, where the facility will be close to a beach or may a coral reef (UNEP Islands 8). However, the coast is very fragile and vulnerable. This could lead to environmental vs. economic conflict or conflict between uses. In general, tourism projects not carefully planned and managed could lead to significant damage to the natural environment. It could also create serious pollution to the environment. On the other hand, developing transport infrastructure could help open up remote areas and increase convenience of travel across the country. Conclusion Sustainable tourism needs to consider and balance various aspects of the business including the environment, social and economic aspects. It has to balance the aspects of market economies with environmental and social sustainability in order to achieve sustainable economic and socio-environment gains from tourism. Works Cited Bergstrom, Kip. Using Tourism to Make Whole Places. November, 2006. Web. Billington, Robert, Carter Natalie and Husain Shireen. Sustaining Tourism Using Whole Place Development Techniques. Pawtucket: Blackstone Valley Visitor C enter. 2010. Print. Bull, Adrian. The economics of travel and tourism. 2nd edition. Melbourne, Australia: Longman. 1995. Print. Cohen, Boyd and Winn, Monika. Market imperfections, opportunity and sustainable entrepreneurship. Journal of Business Venturing, 22(1): 29-49. Makati City: International Academy of Business and Economics. 2007. Print. Crandall, Louise. The social impact of tourism on developing regions and its measurement. In Travel, Tourism and Hospitality Research, second edition. J.R. Brent Ritchie and Charles R. Goeldner (eds). New York: John Wiley and Sons Inc. 1994. Print. Dwyer, Larry, Dwyer, William and Forsyth, Peter. The Economics of Tourism, London: Channelview Publications. 2009. Print. Hall, Michael and Lew, Alan. Sustainable Tourism: A Geographical Perspective. Harlow: Longman. Hunt, Benard. A keynote speech by Bernard Hunt, Managing Director of HTA Architects Ltd. 22 February, 2001. Web. Mowforth, Nartin and Munt, Ian. Tourism and Sustainability: New Tourism in the Third World. London: Routledge.1998. Print. Sinclair, Thea and Stabler, Mike. The economics of tourism. New York: Routledge, Taylor Francis Group. 1997. Print. Stynes, Daniel. Economic Impacts of Tourism. 2010. Web. UNEP Islands. Small Island Environmental Management. Geneva: UNEP. UNEP Island Website. 2011. Weaver, David. Sustainable Tourism: Theory and Practice. Oxford: Elsevier Ltd. 2006. Print. This essay on Sustainable Tourism and Market Economics was written and submitted by user Frederick Marquez to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Wednesday, November 27, 2019
Project on Budgetary Control Essay Essays
Project on Budgetary Control Essay Essays Project on Budgetary Control Essay Paper Project on Budgetary Control Essay Paper 1. A budget is concerned for a definite future period. 2. A budget is a written papers. 3. A budget is a elaborate program of all the economic activities of a concern. 4. All the sections of a concern unit co-operate for the readying of a concern budget. 5. Budget is a mean to accomplish concern and it is non an terminal in itself. 6. Budget demands to be updated. corrected and controlled every clip when fortunes alterations. Therefore it is a uninterrupted procedure. 7. Budget helps in planning. coordination and control. 8. Different types of budgets are prepared by industries harmonizing to concern demands. 9. A budget acts a concern barometer. 10. Budget is normally prepared in the visible radiation of Past Experience. 11. Budget is a changeless enterprise of the Management. 2 Preparation OF BUDGETS 1. Definition of aims: A budget being a program for the accomplishment of certain operational aims. it is desirable that the same are defined exactly. The aims should be written out ; the countries of control demarcated ; and points of gross and outgo to be covered by the budget stated. This will give a clear apprehension of the program and its range to all those who must collaborate to do it a success. 2. Location of the key ( or budget ) factor: There is normally one factor ( sometimes there may be more than one ) which sets a bound to the entire activity. For case. in India today sometimes non-availability of power does non let production to increase inspite of heavy demand. Similarly. deficiency of demand may restrict production. Such a factor is known as cardinal factor. For proper budgeting. it must be located and estimated decently. 3. Appointment of accountant: Formulation of a budget normally requires wholeclip services of a senior executive ; he must be assisted in this work by a Budget Committee. dwelling of all the caputs of section along with the Managing Director as the Chairman. The Controller is responsible for co-ordinating and development of budget programmes and fixing the manual of direction. known as Budget manual. The Budget manual is a agenda. papers or brochure which shows. in written forms the budgeting administration and processs. The manual should be good written and indexed so that a transcript thereof may be given to each departmental caput for counsel. 3 4. Budget period: The period covered by a budget is known as budget period. There is no general regulation regulating the choice of the budget period. In pattern the Budget Committee determines the length of the budget period suited for the concern. Normally. a calendar twelvemonth or a period coextensive with the fiscal twelvemonth is adopted. The budget period is so sub-divided into shorter periods- it may be months or quarters or such periods as coincide with period of trading activity. 5. Standard of activity or end product: For fixing budgets for the hereafter. past statistics can non be wholly relied upon. for the past normally represents a combination of good and bad factors. Therefore. though consequences of the yesteryear should be studied but these should merely be applied when there is a likeliness of similar conditions reiterating in the hereafter. Besides. while puting the marks for the hereafter. it must be remembered that in a progressive concern. the accomplishment of a twelvemonth must transcend those of earlier old ages. Therefore what was good in the yesteryear is merely just for the current twelvemonth. In budgeting. repairing the budget of gross revenues and of capital outgo are most of import since these budgets determine the extent of development activity. For budgeting gross revenues. one must see the tendency of economic activity of the state. reactions of salesmen. clients and employees. consequence of monetary value alterations on gross revenues. the proviso for advertizement run program capacity etc. 4 Meaning of Budgetary Control: The Chartered Institute of Management Accountants of England and Wales has defined the footings ââ¬Ëbudgetary controlââ¬â¢ as ââ¬Å"Budgetary control is the constitution of budgets associating to theduties of executives of a policy and the uninterrupted comparing of the existent with the budgeted consequences. either to secure by single action the aim of the policy or to supply a footing for its alteration. â⬠It is the system of direction control and accounting in which all the operations are forecasted and planned in progress to the extent possible and the existent consequences compared with the forecasted and planned 1s. Budgetary Control Involves: 1. Constitution of budgets 2. Continuous comparing of actuals with budgets for accomplishment of marks 3. Revision of budgets after sing changed fortunes 4. Puting the duty for failure to accomplish the budget marks. The outstanding characteristics of Budgetary Control System are as follows: 1. Determining the aims to be achieved. over the budget period. and the policy or policies that might be adopted for the accomplishment of these terminals. 2. Determining the assortment of activities that should be undertaken for the accomplishment of the aims. 3. Pulling up a program or a strategy of operation in regard of each category of activity. in physical every bit good as pecuniary footings for the full budget period and its parts. 5 4. Puting out a system of comparing of existent public presentation by each individual. subdivision or section with the relevant budget and finding of causes for the disagreements. if any. 5. Guaranting that disciplinary action will be taken where the program is non being achieved and. if that be non possible. for the alteration of the program. In brief. it is a system to help direction in the allotment of duty and authorization. to supply it with assistance for doing. gauging and be aftering for the hereafter and to ease the analysis of the fluctuation between estimated and existent public presentation. In order that budgetary control may work efficaciously. it is necessary that the concern should develop proper footing of measuring or criterions with which to measure the efficiency of operations. i. e. . it should hold in operation a system of standard costing. Besides this. the organisation of the concern should be so incorporate that all lines of authorization and duty are laid. allocated and defined. This is indispensable since the system of budgetary control postulates separation of maps and division of duties and therefore requires that the organisation shall be planned in such a modethat everyone. from the Managing Director down to the Shop Foreman. will hold his responsibilities decently defined. Aims of Budgetary Control System: 1. Portraying with preciseness the overall purposes of the concern and finding marks of public presentation for each subdivision or section of the concern. 2. Puting down the duties of each of the executives and other forces so that everyone knows what is expected of him and how he will be judged. Budgetary control is 6 one of the few ways in which an nonsubjective appraisal of executives or section is possible. 3. Supplying a footing for the comparing of existent public presentation with the preset marks and probe of divergence. if any. of existent public presentation and disbursals from the budgeted figures. This of course helps in following disciplinary steps. 4. Guaranting the best usage of all available resources to maximise net income or production. capable to the confining factors. Since budgets can non be decently drawn up without sing all facets normally there is good co-ordination when a system of budgetary control operates. 5. Co-coordinating the assorted activities of the concern. and centralising control and yet enabling direction to deconcentrate duty and delegate authorization in the overall involvement of the concern. 6. Engendering a spirit of careful premeditation. appraisal of what is possible and an effort at it. It leads to dynamism without foolhardiness. Of class. much depends on the aims of the house and the energy of its direction. 7. Supplying a footing for alteration of current and future policies. 8. Pulling up long scope programs with a just step of truth. 9. Supplying a yardstick against which existent consequences can be compared. Working of a budgetary control system: The duty for successfully presenting and implementing a Budgetary Control System rests with the Budget Committee moving through the Budget Officer. The Budget Committee would be composed of all functional caputs and a member from the Board to 7 preside over and steer the deliberations. The chief duties of the Budget Officer are: 1. To help in the readying of the assorted budgets by organizing the work of the histories section which is usually responsible to roll up the budgets- with the relevant functional sectionslike Gross saless. Production. Plant care etc. ; 2. To send on the budget to the persons who are responsible to adhere to them. and to steer them in get the better ofing any practical troubles in its working ; 3. To fix the periodical budget studies for circulation to the persons concerned ; 4. To follow-up action to be taken on the budget studies ; 5. To fix an overall budget working study for treatment at the Budget Committee meetings and to guarantee followup on the lines of action suggested by the Committee ; 6. To fix periodical studies for the Board meeting. Comparing the budgeted Net income and Loss Account and the Balance Sheet with the existent consequences attained. It is necessary that every budget shou ld be exhaustively discussed with the functional caput before it is finalized. It is the responsibility of the Budget Officer to see that the periodical budget studies are supplied to the receivers at frequent intervals every bit far as possible. The efficiency of the Budget Officer. and through him of the Budget Committee. will be judged more by the smooth working of the system and the understanding between the existent figures and the budgeted figures. Budgets are chiefly an inducement and a challenge for better public presentation ; it is up to the 8 Budget Officer to see that attending of the different functional caputs is drawn to it to confront the challenge in a successful mode. Advantages of Budgetary Control System: 1. The usage of budgetary control system enables the direction of a concern concern to carry on its concern activities in the efficient mode. 2. It is a powerful instrument used by concern houses for the control of their outgo. It in fact provides a yardstick for mensurating and measuring the public presentation of persons and their sections. 3. It reveals the divergences to direction. from the budgeted figures after doing a comparing with existent figures. 4. Effective use of assorted resources like- men. stuff. machinery and money is made possible. as the production is planned after taking them into history. 5. It helps in the reappraisal of current tendencies and framing of future policies. 6. It creates suited conditions for the execution of standard bing system in a concern organisation. 7. It inculcates the feeling of costconsciousness among workers. 8. It helps the principal of direction by exclusion to use. 9. Management which has devel oped a good ordered budget programs and which operate consequently. have greater favor from recognition bureaus. 9 Restrictions of Budgetary Control System: 1. Based on Estimates: Budgets may or may non be true. as they are based on estimations. 2. Time factor: Budgets can non be executed automatically. Accuracy in budgeting comes through experience. Management must non anticipate excessively much during the development period. 3. Cooperation Required: Staff co-operation is normally non available during budgetary control exercising. The success of the budgetary control depends upon willing co-operation and teamwork. 4. Expensive: Its execution is rather expensive. No budgetary programme can be successful unless equal agreements are made for supervising and disposal. 5. Not a replacement for direction: Budget is merely a managerial tool. It can non replace direction. 6. Rigid papers: Budgets are considered as stiff papers. But in world. firmââ¬â¢s personal businesss continuously change under inflationary force per unit area and altering authorities policies. 10 ZERO BASE BUDGETS The technique of zero base budgeting suggests that an administration should non merely do determinations about the proposed new programmes. but should besides reexamine the rightness of the bing programmes from clip to clip. Such a reappraisal should peculiarly be done of such duty Centres where there is comparatively high proportion of discretional costs. Costss of this type depend on the discretion or policies of the duty Centre or top directors. These costs have no direct relation to volume of activity. Hence. direction discretion typically determines the sum budgeted. Some illustrations are: outgo on research and development. forces disposal. legal consultative services. Zero base budgeting. as the term suggests. examines or reviews a programme or map or duty from ââ¬Ëscratchââ¬â¢ . The referee returns on thepremise that nil is to be allowed. The director suggesting the activity has. hence. to warrant that the activity is indispensable and the assorted sum s asked for are sensible taking into history the end products or consequences or volume of activity envisaged. No activity or disbursal is allowed merely because it was being allowed or done in the past. Therefore harmonizing to this technique each programme. whether new or bing. must be justified in its entireness each clip a new budget is formulated. It involves: 1. Covering with peculiarly all elements of mangersââ¬â¢ budget requests 2. Critical scrutiny of on-going activities along with the freshly proposed activities 3. Supplying each trough a scope of pick in puting precedences in regard of different activities and in allocating resources. 11 Procedure of Zero Base Budgeting: The undermentioned stairss are involved in Zero base budgeting: Determining the aims of budgeting: The aim may be ââ¬Ëto consequence cost decrease in staff operating expenses or it may be to drop. after careful analysis. undertakings which do non suit into accomplishment of the organisations objectives etc. Deciding on range of application: The extent to which zero base budgeting is to be introduced has to be decided. i. e. whether it will be introduced in all countries of the organisationââ¬â¢s activities or merely in a few selected countries on test footing. Developing determination units Decision units for which cost-benefit analysis is proposed hold to be developed so as to get at determinations whether they should be allowed to go on or to be dropped. Each determination unit. every bit far as possible should be independent of other units so that it can be dropped if the cost analysis proves to be unfavorable for it. Developing determinatio n bundles: A determination bundle for each unit should be developed. While developing a determination bundle. replies to the undermentioned inquiries would be desirable: Is it necessary to execute a peculiar activity at all? If the reply is in the negative. there is no demand to continue farther. How much has been the existent cost of the activity and what has been the existent benefit both in tangible every bit good as intangible signifiers? What should be the estimated cost of the degree of activity and the estimated benefit from 12 such activity? Should the activity be performed in the manner in which it is being performed. and what should be the cost? If the undertaking or activity is dropped. can the unit be replaced by an outside bureau? After finishing determination bundles for each unit. the units are ranked harmonizing to the findings of cost benefit analysis. Essential undertakings are identified and given the highest ranks. The last phase is that of implementing the determination taken in the visible radiation of the survey made. It involves the choice and credence of those undertakings which have a positive cost-benefit analysis or which are capable of run intoing the aims of the organisation. The above analysis shows that zero base budgeting is in a manner an extension of the method of cost benefit analysis to the country of the corporate budgeting. Advantages of Zero Base Budgeting: It provides the organisation with systematic manner to measure different operations and programmes undertaken. It en ables direction to apportion resources harmonizing to precedence of the programmes. It ensures that each and every programme undertaken by directors is truly indispensable for the organisation. and is being performed in the best possible manner. It enables the direction to O.K. departmental budgets on the footing of cost-benefit analysis. No arbitrary cuts or increase in budget estimations are made. It links budgets with the corporate aims. Nothing will be allowed merely because it was being done in the yesteryear. An activity may be shelved if it does non assist in accomplishing the ends of the endeavors. 13 It helps in placing countries of uneconomical outgo and. if desired. it can besides be used for proposing alternate classs of action. It facilitates the debut and execution of the system of `management by objectivesââ¬â¢ . Thus it can be used non merely for fulfilment of the aims of traditional budgeting. but besides for a assortment of other intents. It is contended that zero base budgeting is clip devouring. Of class. it is true. but it happens merely in the initial phases when determination units have to be identified and determination bundles have to be developed or completed. Once this is done. and the methodological analysis is clear. zero base budgeting is likely to take less clip than the traditional budgeting. In any instance. till such clip the organisation is decently acclimatized to the technique of zero base budgeting. it may be done in a manner that allduty centreââ¬â¢s are covered at least one time in three or four old ages. Zero base budgeting as a construct h as become rather popular these yearss. The technique was foremost used by the U. S. Department of Agriculture in 1962. Texas Instruments. a transnational company. pioneered its usage in the private sector. Today. a figure of major companies such as Zerox. BASF. International Harvester and Easter Airlines in the United State are utilizing the system. Some sections of the Government of India have late introduced zero base budgeting with a position to doing the system of budgetary control more effectual. 14 PERFORMANCE BUDGETS Performance budgeting ( or programme budgeting ) has been designed to rectify the defects of traditional budgeting by stressing managementââ¬â¢s considerations/ attacks. Both the fiscal and physical facets are incorporated into the budget. A public presentation budget presents the operations of an administration in footings of maps. programmes. activities. and undertakings. In public presentation budgeting. precise detention of occupation to be performed or services to be rendered is done. Second. the budget is prepared in footings of functional classs and their sub-division into programmes. activities. and undertakings. Third. the budget becomes a comprehensive papers. Since the fiscal and physical consequences are interwoven. it facilitates direction control. The Main aims of Performance Budgeting are: ( I ) to organize the physical and fiscal facets ; ( two ) to better the budget preparation. reappraisal and decision-making at all degrees of direction ( thre e ) to ease better grasp and reappraisal by commanding governments ( legislative assembly. Board of Trustees or Governors. etc ) as the presentation is more purposeful and apprehensible ; ( four ) to do more effectual public presentation audit possible ; and ( V ) to mensurate progress towards long-run aims which are envisaged in a development program. Performance budgeting involves rating of the public presentation of the administration in the context of both specific. every bit good as. overall aims of the administration. It presupposes a crystal clear perceptual experience of organizational aims in general. and short-run concern aims as stipulated in the budget. in peculiar by each employee of theadministration. irrespective of his degree. It therefore. provides a definite way to each employee and besides a control mechanism to higher direction. 15 Performance budgeting requires readying of periodic public presentation studies. Such studies compare budget and existent informations. and demo discrepancies. Their readying is greatly facilitated if the authorization and duty for the incurrence of each cost component is clearly defined within the firmââ¬â¢s organizational construction. In add-on. the accounting system should be sufficiently detailed and coordinated to supply necessary informations for studies designed for the peculiar usage of the persons or cost Centres holding primary duty for specific cost. The duty for fixing the public presentation budget of each section lies on the several Department Head. Each Department Head will be supplied with a transcript of the subdivision of the maestro budget appropriate to his domain. For illustration. the main purchaser will be supplied with the transcript of the stuffs purchase budget so that he may set up for purchase of necessary stuffs. Periodic studies from assorted subdivi sions of a section will be received by the departmental caput that will subject a drumhead study about his section to the budget commission. The study may be daily. hebdomadal or monthly. depending upon the size of concern and the budget period. These studies will be in the signifier of comparing of budgeted and existent figures. both periodic and cumulative. The intent of fixing these studies is to quickly inform about the divergences in existent and budgeted activity to the individual who has the necessary authorization and duty to take necessary action to rectify the divergences from the budget. 16 FUNCTIONAL BUDGET A functional budget is one which is related to map of the concern as for illustration. production budget relating to the fabrication map. Functional budgets are prepared for each map and they are subordinate to the maestro budget of the concern. The assorted types of functional budgets to be prepared will change harmonizing to the size and nature of the concern. The assorted normally used functional budgets are: Gross saless budget Production budget Plant use budget Direct-material usage budget Direct-material purchase budget Direct-labour ( forces ) budget Factory overhead budget Production cost budget Ending-inventory budget Cost-of-goods-sold budget Selling and distribution cost budget Administration disbursals budget Research and development cost budget ( xiv ) Capital outgo budget Cash budget 17 Illustration: Gross saless Budget: Gross saless forecast is the beginning of budgeting and hence gross revenues budget assumes primary importance. The measure which can be sold may be the chief budget factor in many concern projects. In any instance in order to chalk out a realistic budget programme. there must be an accurate gross revenues prognosis. The gross revenues budget indicates for each merchandise: 1. The measure of estimated gross revenues and 2. The expected unit merchandising monetary value. These informations are frequently reported by parts or by gross revenues representatives. In gauging the measure of gross revenues for each merchandise. past gross revenues volumes are frequently used as a starting point. These sums are revised for factors that are expected to impact future gross revenues. such as the factors listed below. 1. Backlog of unfilled gross revenues orders 2. Planned advertisement and publicity 3. Expected industry and general economic conditions 4. Productive capacity 5. Projected pricing 6. Findingss of market research surveies 7. Relative merchandise profitableness. 8. Competition. 18 Once an estimation of the gross revenues volume is obtained. the expected gross revenues gross can be determined by multiplying the volume by the expected unit gross revenues monetary value. the gross revenues budget represents the entire gross revenues in physical measures and values for a future budget period. Gross saless directors are invariably faced with job like expectancy of client demands. new merchandise demands. rival schemes and assorted alterations in distribution methods or promotional techniques. The intents ofgross revenues budget is non to try to gauge or think what the existent gross revenues will be. but instead to develop a program with clearly defined aims towards which the operational attempt is directed in order to achieve or transcend the nonsubjective. Hence. gross revenues budget is non simply a gross revenues prognosis. A budget is a planning and control papers which shows what the direction intends to carry through. Thus. the gross revenues budget is active instead than passive. A gross revenues prognosis. nevertheless. is a projection or estimation of the available client demand. A prognosis reflects the environmental or competitory state of affairs confronting the company whereas the gross revenues budget shows how the direction intends to respond to this enviro nmental and competitory state of affairs. A good budget flexible joints on aggressive direction control instead than on inactive credence of what the market appears to offer. If the company fails to do this differentiation. the budget will stay more a figure-work exercising than a on the job tool of dynamic direction control. 19 The gross revenues budget may be prepared under the undermentioned categorization or combination of categorizations: 1. Merchandises or groups of merchandises. 2. Areas. towns. salesmen and agents. 3. Types of clients as for illustration: ( I ) Government. ( two ) Export. ( three ) Home gross revenues. ( four ) Retail terminals. 4. Period of Gross saless Budget: XYZ Ltd. Gross saless Budget for the Year Ended 31 March XXXX Particulars Units Selling Price ( P. U ) Total Gross saless Value ( Rs. ) Product A Merchandise B Total 5000 10000 75 80 375000 800000 1175000 20 Lead TO THE PREPARATION OF THE MASTER BUDGET When all the necessary functional budgets have been prepared. the budget officer will fix the maestro budget which may dwell of budgeted net income and loss history and budgeted balance sheet. These are in fact the budget sum-ups. When the maestro budget is approved by the board of managers. it represents a criterion for the accomplishment of which all the sections will work. On the footing of the assorted budgets ( agendas ) prepared earlier in this survey. weprepare below budgeted income statement and budgeted balance sheet. Illustration: Floatglass Manufacturing Company requires you to show the Master budget for the 31 March 2012 from the undermentioned information: Gross saless: Toughened Glass Bent Glass Direct Material Cost Direct Wages Factory Overheads: Indirect Labour Works Manager Foreman Rs. 500 per month Rs. 400 per month 2. 5 % on Gross saless Rs. 600000 Rs. 200000 60 % of Gross saless 20 workers @ Rs. 150 per month 21 Shops and Spares Depreciation on Machinery Repairs and Maintenance Other Sundries Administration. merchandising and Distribution Expenses Rs. 12600 Rs. 3000 Rs. 8000 10 % on Direct Wages Rs. 36000 per twelvemonth Solution: Master Budget for the Year Ending 31 March 2012 Particulars Amount ( Rs. ) Gross saless: Toughened Glass Bent Glass Total Gross saless Less: Cost of Production: Direct Material Direct Wages Prime Cost ( A ) Fixed Factory Overhead: 480000 36000 516000 600000 200000 800000 Amount ( Rs. ) 22 Works Managerââ¬â¢s Salary Foremanââ¬â¢s Salary Depreciation Light and Power Total Fixed Factory Overhead ( B ) Variable Factory Overhead: Shops and Spares Repairs and Maintenance Sundry Expenses Total Variable Factory Overhead ( C ) Works Cost ( A+B+C ) Gross Profit ( Sales- Works Cost ) Less: Administration. Selling and Distribution Expenses Net Net income 6000 4800 12600 3000 26400 20000 8000 3600 31600 574000 226000 36000 190000 23 Capital EXPENDITURE BUDGET: The capital outgo budget represents theplanned spending on fixed assets like land. edifice. works and machinery. etc. during the budget period. This budget is capable to rigorous direction control because it entails big sum of outgo. The budget is prepared to cover a long period of old ages and it undertakings the capital costs over the period in which the outgo is to be incurred and the expected net incomes. The readying of this budget is based on the undermentioned considerations: 1. Operating expense on production installations of certain sections as indicated by the works use budget. 2. Future development programs to increase end product by enlargement of works installations. 3. Replacement petitions from the concerned sections 4. Factors like gross revenues possible to absorb the increased end product. possibility of monetary value decreases. increased costs of advertisement and gross revenues publicity to absorb increased end product. etc. Merits/Adv antages: 1. It outlines the capital development programme and estimated capital outgo during the budget period. 2. It enables the company to set up a system of precedences. When there is a deficit of financess. capital rationing becomes necessary. 3. It serves as a tool for commanding outgo. 4. It provides the sum of outgo to be incorporated in the hereafter budget 24 sum-ups for computation of estimated return on capital employed. 5. This enables the hard currency budget to be completed. With other hard currency committednesss capital outgo committedness should besides be considered for the completion of the budget. 6. It facilitates cost decrease programme. peculiarly when modernisation and redevelopment is covered by this budget. 25 FIXED AND FLEXIBLE BUDGETS Fixed Budget: Harmonizing to Chartered Institute of Management Accountants of England. ââ¬Å"a fixed budget is a budget designed to stay unchanged irrespective of the degree of activity really attainedâ⬠. A fixed budget shows the expected consequences of a duty centre for merely one activity degree. Once the budget has been determined. it is non changed. even if the activity alterations. Fixed budgeting is used by many servicecompanies and for some administrative maps of fabrication companies. such as buying. technology. and accounting. Fixed Budget is used as an effectual tool of cost control. In instance. the degree of activity attained is different from the degree of activity for budgeting intents. the fixed budget becomes uneffective. Such a budget is rather suited for fixed disbursals. It is besides known as a inactive budget. Essential conditions: 1. When the nature of concern is non seasonal. 2. There is no impact of external factors on the co ncern activities 3. The demand of the merchandise is certain and stable. 4. Supply orders are issued on a regular basis. 5. The market of the merchandise should be domestic instead than foreign. 6. There is no demand of particular labor or stuff in the production of the merchandises. 7. Supply of production inputs is regular. 8. There is a tendency of monetary value stableness. Generally. all above conditions are non found in pattern. Hence fixed budget is non of import 26 in concern concerns. Merits/advantages: 1. Very simple to understand 2. Less clip devouring Demerits/Disadvantages: 1. It is misdirecting. A hapless public presentation may stay undetected and a good public presentation may travel unfulfilled. 2. It is non suited for long period. 3. It is besides found unsuitable peculiarly when the concern conditions are altering invariably. 4. Accurate estimations are non possible. Flexible Budget Harmonizing to Chartered Institute of Management Accountants of England. â⬠a flexible budget is defined as a budget which. by acknowledging the difference between fixed. semi-variable and variable costs is designed to alter in relation to the degree of activity attained. â⬠Unlike inactive ( fixed ) budgets. flexible budgets show the expected consequences of a duty centre for several activity degrees. You can believe of a flexible budget as a series of inactive budgets for different degrees of activity. Such budgets are particularly utile in gau ging and commanding mill costs and operating disbursals. It is more realistic and operable because it gives due consideration 27 to be behavior at different degrees of activity. While fixing a flexible budget the disbursals are classified into three classs viz. 1. Fixed. 2. Variable. and 3. Semi-variable. Semi-variable disbursals are farther segregated into fixed and variable disbursals. Flexible budgeting may beresorted to under following state of affairss: 1. In the instance of new concern venture due to its typical nature it may be hard to calculate the demand of a merchandise accurately. 2. Where the concern is dependent upon the clemency of nature e. g. . a individual covering in wool trade may hold adequate market if temperature goes below the freeze point. 3. In the instance of labour intensive industry where the production of the concern is dependent upon the handiness of labor. Merits/ Advantages: 1. With the aid of flexible budget. the gross revenues. costs and net income may be calculated easy by the concern at assorted degrees of production capacity. 2. In flexible budget. accommodation is really s imple harmonizing to alteration in concern conditions. 3. It besides helps in finding of production degree as it shows budgeted costs with categorization at assorted degrees of activity along with gross revenues. Hence the direction can easy choose the degree of production which shows the net income predetermined by the proprietors of the concern. 4. It besides shows the measure of merchandise to be produced to gain determined net income. 28 Demerits/Disadvantages: 1. The preparation of flexible budget is possible merely when there is proper accounting system maintained. perfect cognition about the factors of production and assorted concern fortunes is available. 2. Flexible Budget besides requires the system of standard costing in concern. 3. It is really expensive and labour oriented. Need for flexible budget: 1. Seasonal fluctuations in gross revenues and/or production. for illustration in soft drinks industry ; 2. A company which keeps on presenting new merchandises or makes alterations in the design of its merchandises often ; 3. Industries engaged in make-to-order concern like ship edifice ; 4. An industry which is influenced by alterations in manner ; and 5. General alterations in gross revenues. 29 Illustration: A mill which expects to run 7. 000 hours. i. e. . at 70 % degree of activity. furnishes inside informations of disbursals as under: Particulars Variable Expenses Amount ( Rs. ) 1260 Semi- Variable Expenses 1200 Fixed Expenses 1800 The semi-variable disbursals go up by 10 % between 85 % and 95 % activity and by 20 % above 95 % activity. Construct a flexible budget for 80. 90 and 100 per cent activities. Solution: Particulars Budgeted Hours Variable Expenses Semi-Variable Expenses Fixed Expenses Total Expenses Recovery Rate Per Hour 70 % 7000 1260 1200 1800 4260 0. 61 80 % 8000 1440 1200 1800 4440 0. 55 90 % 9000 1620 1320 1800 4740 0. 53 100 % 10000 1800 1440 1800 5040 0. 50 30 Difference between Fixed and Flexible Budget: Fixed Budget Flexible Budget It does non alter with existent volume of It can be recasted on the footing of activity activity achieved. Thus it is known as stiff degree to be achieved. Thus it is non stiff. or inflexible budget. It operates on one degree of activity and under It consists of assorted budgets for one set of conditions. It assumes that there different degrees of activity. will be no alteration in the prevalent conditions. which is unrealistic. Here as all costs like ââ¬â fixed. variable and Here analysis of discrepancy provides utile semi-variable are related to merely one degree information as each cost is analyzed of activity so variance analysis does give utile information. If the budgeted and existent activity degrees differ Flexible budgeting at different degrees of significantly. so the facets like cost activity facilitates the ascertainment of ascertainment and monetary value arrested development do non give a cost. arrested development of selling monetary value and tendering right image . of citations. a meaningful footing of non harmonizing to its behavior. Comparison of existent public presentation with It provides budgeted marks will be meaningless comparing of the existent public presentation with specially when there is a difference the budgeted marks. between the two activity degrees. 31 BIBLIOGRAPHY 1 ICAI Module on Cost Accounting 2 Newsletters and sentiments published by ICAI 3 hypertext transfer protocol: //en. wikipedia. org/wiki/Budget 4 World Wide Web. icai. org
Saturday, November 23, 2019
Quotes to Help Celebrate Teachers Day
Quotes to Help Celebrate Teachers' Day A good teacher plays the role of an educator, guide, inspirational guru, and a friend. They gentlyà nudge the slow learners to climb a steep learning curve, and they engage with the bright minds to delve deeper into conceptsà and thereby meet their need to be ahead of others. Teachers tap the fertile mind of young children and plant the seed of curiosity in them. This inculcates the values of self-learning, exploration, and philosophical inquiry. Many young children take the spark of imagination to unimaginable heights. Little origami enthusiasts grow up to becomeà engineers of cutting-edge technology. Kidsà suffering from dyslexia grow up andà became famous surgeons. What Is World Teachers Day? Also known as International Teachers Day, World Teachers Day is held officially each year on October 5 in Canada and more than 100 countries worldwide, but in the United States, itââ¬â¢s held on the first Tuesday of the first full week in May. According to UNESCO (The United Nations Educational, Scientific and Cultural Organization), itââ¬â¢s a special day to remind the world that education is a fundamental right that requires qualified teachers - who by the way - are always in demand, especially in remote, rural areas of the world. The day marks the beginning of set standards for teachers and their commitment to the profession to help improve the lives of children. The following quotes are from some famous people in honor of teachers and the lofty profession of teaching: American historians (Henry Brooks Adams, Jacques Barzun); American author (Ken Blanchard); American operatic tenor (Robert Brault); Australian physician (Helen Caldicott); theoretical physicist (Albert Einstein); writers (Johann Wolfgang von Goeth, Nikos Kazantzakis, Dan Rather), Boy Scout administrator (Forest Witcraft); and Irish poet (William Butler Yeats). Henry Brooks Adams A teacher affects eternity; he can never tell where his influence stops. Jacques Barzun In teaching, you cannot see the fruit of a days work. It is invisible and remains so, maybe for twenty years. Ken Blanchard Your role as a leader is even more important than you might imagine. You have the power to help people become winners. Robert Brault The average teacher explains complexity; the gifted teacher reveals simplicity. Helen Caldicott Teachers, I believe, are the most responsible and important members of society because their professional efforts affect the fate of the earth. Albert Einstein It is the supreme art of the teacher to awaken joy in creative expression and knowledge. Johann Wolfgang von Goethe A teacher who can arouse a feeling for one single good action, for one single good poem, accomplishes more than he who fills our memory with rows and rows of natural objects, classified with name and form. Nikos Kazantzakis Ideal teachers are those who use themselves as bridges over which they invite their students to cross, then having facilitated their crossing, joyfully collapse, encouraging them to create bridges of their own. Dan Rather The dream begins with a teacher who believes in you, who tugs and pushes and leads you to the next plateau, sometimes poking you with a sharp stick called truth. Forest Witcraft A hundred years from now, it will not matter what kind of car I drove, what kind of house I lived in, how much money I had in the bank, but the world may be a better place because I made a difference in the life of a child. William Butler Yeats Education is not the filling of a pail but the lighting of a fire.
Thursday, November 21, 2019
Luhrmann's William Shakespeare's Romeo and Juliet Being a Major Movie Review
Luhrmann's William Shakespeare's Romeo and Juliet Being a Major Departure from Shakespeare's Original Work - Movie Review Example Innovation is presented for a more marketable modern audience while retaining the old Shakespearean themes, such as love versus hate, youth versus age, and destiny versus determination. Despite its tremendous success, critiques ranged from admiration to disgust (ââ¬Å"Romeo and Juliet: Of its Time and of Oursâ⬠). Nevertheless, Luhrmann has ultimately given the audience what is possibly the most dedicated of all film adaptations in upholding the persona of both Shakespeare and his play. As Shakespeare probably projected, all succeeding adaptations would be free-spirited and packed with the younger generationââ¬â¢s impulsivity; a challenge to power; and a rebellion. The boldness and extremism of Luhrmann's wild editing, spectacular art direction and humor rebel against authority and sensibility and likewise matched the bravado of the lead characters, Romeo and Juliet (ââ¬Å"Romeo and Juliet: Of its Time and of Oursâ⬠). ... The director shot scenes at great angles and always-moving camera effects and used unusual shooting memos such as "macro slam zoom" and "distorted out-of-focus close-up," to provide a more or less frenzied energy. Rap, modern hip-hop, rock, electric guitar, Western sound themes and Latin chants throughout the movie give a characteristically teenaged attitude (ââ¬Å"Romeo and Juliet: Of its Time and of Oursâ⬠). Shakespeare, according to Luhrmann, used every musical variety and poetry to satisfy the much diversified viewers in the Globe Theater. In the 1996 adaptation, Luhrmann echoes this in his film, informs the public against the foolishness of meaningless family disputes and cleverly revises it for the 20th century, however, preserving its crucial ethical fight as it relates easily to the young audiences (Gibbs). ââ¬Å"Poetry is the most effective means of instruction, as poetry can ââ¬Å"teachâ⬠¦not only by delivering forth his very being, his causes and effects, but a lso by making known his enemy, vice, which must be destroyed, and his cumbersome servant, passion, which much be masteredâ⬠(Duncan-Jones 220). Although much of the Shakespearean poetry is lost in Luhrmannââ¬â¢s film due to cuts, the plot remains unharmed. This dismayed several critics but quite a few intellectuals sided with Luhrmann, revealing that Shakespeareââ¬â¢s language and script are intended to be used as a starting ground for his stories, rather than just being a stationary writing (ââ¬Å"Romeo and Juliet: Of its Time and of Oursâ⬠). Dissimilarities are aplenty between Shakespeareââ¬â¢s original and the outrageously lively Luhrmann version. Whereas in the play, sex is an acceptable expression of love, particularly for the young;
Tuesday, November 19, 2019
Macro Economics Research Paper Example | Topics and Well Written Essays - 2000 words
Macro Economics - Research Paper Example In details, the discussion seeks to establish the effects of fiscal, GDP, monetary, international trade, and demographic policies in real-estate business sector in the U.S.A economy. In the year 2008, the U.S economy faced a stiff slant as its domestic businesses slumped in performances due to inflation of the dollar unit. The government responded to the situation by resolving the dollar crisis and implementing long-term solutions to recover the economic deficits (McDonald & Stokes, 2013). Uncle Danââ¬â¢s resolution to engage in real-estate business is for the good of the US society since the developed structures will provide direct and indirect job opportunities to many citizens in the nation (Capozza & Van, 2011). Statistics indicate that the US real-estate sector has in the past 3-year period contributed to the economy at a rate of 5%, 7%, and 8.6% respectively (Sanders & Order, 2011). Arguably, the real-estate economic segment serves to benefit the US economy through net contributions in the provision of working space for offices and other businesses that are invested within the rental premises. Therefore, a resolution to engage in real-estate business will serve to benefit the majority of the people and the investor will accrue profitable returns at the short and long run periods. Mainly, such benefits will be present in Uncle Danââ¬â¢s real-estate business to the extent that he will provide commercial and residential premises to attract different customers with different needs and preferences (Deng, Quigley, & Order, 2004). The resolution further seems to be influential to the overall GDP rate of the economy. Economical reviews indicate that real-estate businessââ¬â¢ contributions to the grand economic revenues at $2.15 trillion (LaCour-Little, 2008). Reviews concerning the business practices reflected in the real-estate field of business denote the profound growth rate and it is evident that the business is yet
Sunday, November 17, 2019
History of Internet Essay Example for Free
History of Internet Essay The term ââ¬ËInternetââ¬â¢ was coined on October 24, 1995. However the origin of the internet and related concepts are much older. The present day Internet is the revolutionized face of the nascent day communication system and is the most successful examples of benefits of sustained investment and commitment to information infrastructure (Leiner et al. , 2003). The unprecedented integration of collaboration, dissemination embarked by a series of gradual changes that the society has undergone with respect to the communication and connectivity needs. As described by Kristula (1997), it was in 1957 that the USA formed ARPA (Advanced Research Projects Agency) within the DoD (Department of Defence) to establish US lead in science and technology applicable to the military. Until 1960ââ¬â¢s, the computers operated almost exclusively in batch mode, where programs were punched on stacks of cards and assembled into batches for the data to be fed in the local computer center. The need for the time sharing system had already set the stage for research and development work to make the time sharing possible on the computer systems. In an article, Hauben (1995), stated that the time sharing system led the foundation for the Interactive Computing, where the user could communicate and respond to the computers responses in a way that batch processing did not allow. Both Robert Taylor and Larry Roberts, future successors of Licklider as director of ARPAs IPTO (Information Processing Techniques Office), pinpoint Licklider as the originator of the vision which set ARPAs priorities and goals and basically drove ARPA to help develop the concept and practice of networking computers. Licklider has been described as the father of modern day network, having laid the seeds of the Intergalactic network, the initial prototype of the Internet today. The vision of the interconnection and interaction of diverse communities guided the creation of the original ARPANET. The APRANET pioneered important breakthroughs in computer networking technology and the ability to collaborate and use dispersed resources (Winston, 1998). In 1962, Paul Baran, a RAND research worker introduced the concept of ââ¬ËPacket Switchingââ¬â¢, while working towards the need of the U.à S. government to take command and control of any kind of nuclear attack. Packet switching was crucial to realization of computer networks and described breaking down of data into ââ¬â¢message blocksââ¬â¢ known as packets / datagrams, which were labeled to indicate the origin and the destination. Baranââ¬â¢s scheme was aided by telephone exchange methodology being used by information theory. The data was now sent in discrete packages around a network to achieve the same result ââ¬â a more even flow of data through the entire network. The same concept also developed by British computer pioneer Donald Watt known as Daviesââ¬â¢s Pilot Ace. Baranââ¬â¢s Distributive Adaptive Message Blockswitching became Watt Daviesââ¬â¢s ââ¬ËPacket Switchingââ¬â¢. The first host connected to the ARPANET was the SDS Sigma-7 on Sept. 2, 1969 at the UCLA (University of California in Los Angeles) site. It began passing bits to other sites at SRI (SDS-940 at Stanford Research Institute), UCSB (IBM 360/75 at University of California Santa Barbara), and Utah (Dec PDP-10 at the University of Utah). This was the first physical network and was wired together via 50 Kbps circuits. ARPANET at this stage used NCP (Network Control Protocol). By 1973, development began on TCP/IP (Transmission Control Protocol / Internet Protocol) and then in 1974, the term ââ¬ËInternetââ¬â¢ was used in a paper on TCP/IP. The development of Ethernet, in 1976, supported high speed movement of data using coaxial cables and led the foundation for the LAN (Local Area Network). Packet satellite project, SATNET, went live connecting the US with Europe. Around the same time, UUCP (Unix ââ¬âto-Unix Co Py) was being developed by ATT Bell Labs. The need to link together those in Unix Community triggered the development of the Usenet in 1979. Using homemade auto dial modems and the UUCP, the Unix shell and the find command (that were being distributed with the Unix OS), Bellovin, wrote some simple shell scripts to have the computers automatically call each other up and search for changes in the date stamps of the files. The Usenet was primarily organized around News net and was called as the ââ¬ËPoor Manââ¬â¢s ARPANETââ¬â¢, since joining ARPANET needed political connections was costly too. Woodbury, a Usenet pioneer from Duke University, described how News allowed all interested persons to read the discussion, and to (relatively) easily inject a comment and to make sure that all participants saw it. However, owing to the slow speed, the coding language was soon changed to ââ¬ËCââ¬â¢, thus becoming the first released version of Usenet in C programming popularly known as A News. By 1983, TCP/IP replaced NCP entirely and the DNS (Domain Name System) was created so that the packets could be directed to a domain name where it would be translated by the server database into the corresponding IP number. Links began to be created between the ARPANET and the Usenet as a result of which the number of sites on the Usenet grew. New T1 lines were laid by NSF (National Science Foundation). The Usenet took an unexpected explosion, from 2 articles per day posted on 3 sites in 1979, to 1800 articles per day posted at 11000 sites by 1988. By 1990, the T3 lines (45 Kbps capacity) replaced the T1 lines and the NSFNET formed the new backbone replacing the ARPANET. The beginning of 1992 marked the establishment of a chartered Internet Society and the development of the World Wide Web. The first graphical user interface, named ââ¬ËMosaic for X,ââ¬â¢ was developed on the World Wide Web. By 1994, the Commercialization of the Internet emerged in the form of the first ATM (Asynchronous Transmission Mode) was installed on the NSFNET. The free access of the NSFNET was blocked and fee was imposed on domains. This describes the series of events that shaped the history for the past two decades, ever since Internet came into existence. The Internet technology is continuously changing to accommodate the needs of yet another generation of underlying network technology. Hoping that the process of evolution will manage itself, we look forward to a new paradigm of Internet Services.
Thursday, November 14, 2019
Luxembourg :: essays research papers fc
Location Luxembourg is located in Europe and is bordered by Belgium, Germany and France. On a map, it is located at 50 N latitude and 6 E longitude. Luxembourg is very small. It is only 998 square miles, which is roughly the size of Orange County, California. All the country is inhabited, with most people living in the southern part. The Flag The flag of Luxembourg was adopted in 1845. The colors come from the Coat of Arms of Luxembourg and are red, white and blue. The flag is simply three horizontal stripes from top to bottom. The Land and People Luxembourg has two distinct regions. The Ardennes, or northern region, is mountainous. The Bon Pays, or southern region, is mostly fertile farmland. The climate is cool and moist, with snow in the mountains. There are rich deposits of iron ore creating many jobs in the steel industry. There is also fertile farmland to the south, also creating many jobs in farming. The people of Luxembourg have no native costume. They borrow much of their culture from Belgium, Germany, and France. Today, modern Luxembourgers dress like other Europeans. The people of Luxembourg like to eat smoked pork and beans, and sometimes saurkraut. Smoked ham is available all year round, and pastries are a Luxembourg favorite. Some of these pastries include rolls, muffins, cupcakes, and a special dry cake translated "Random Thoughts". Luxembourg makes beer and wine which is sold there and in other nearby countries. The buildings in Luxembourg vary from place to place. Some villages have charming old houses hundreds of years old, though in the cities there are many modern apartment and office buildings. For recreation, a Luxembourger might ride a bike, or hike in the countryside. A favorite sport of the people is volleyball. For transportaion they have railroads and highways for cars and buses. There are bike trails and hiking paths as well. Luxembourg doesn't have a culture all its own, because it ties in with its neighboring countries, Belgium, Germany, and France. The natural resources of Luxembourg are: iron ore, which is processed into steel, farm products such as wheat, corn and livestock, and grapes which are grown for winemaking. Technology The main industries of Luxembourg are steel and winemaking. Farming is also an important industry, especially with such crops as corn, wheat and livestock. The steel is exported and crops are exported, as well as used in Luxembourg. Also the wine made in Luxembourg is exported and sold there. Culture There is a lot of culture in Luxembourg. There are many art galleries featuring work from the expressionist painter, Joseph Kutter, and also that of Edward Steichen, a well
Tuesday, November 12, 2019
Ethics and Amtrak
The Amtrak case study is a horrible accident that occurred in 1993. I feel the entire cause of the accident was a series of events that could not have been known. The stakeholders in this care are the Amtrak employees, customers and land owners of the railway lines. The biggest interest of the stakeholders would be loss of life. No one wants to be involved with the loss of a human life. And I am sure there are several financial reasons for the interest, as well. To begin with, corporate social responsibility functions as a built-in, self-regulating mechanism whereby business would monitor and ensure its support to law, ethical standards, and international norms. The legal obligation Amtrak has is to provide a safe service for its customers. They need to show the customers that they put every effort into providing a safe and dependable service. Economically Amtrak needs to clear up this disaster and correct the problems so the customers will continue to use Amtrak. If this situation is not handled correctly it could have ruined the company. Ethically Amtrak needs to seriously improve it tracking and emergency response procedures. When they couldnââ¬â¢t really determine where the train, in my opinion, was the biggest problem with the EMS reaching the crash. Philanthropic is showing concern for humanity, especially by performing charitable actions such as donating money. I feel if Amtrak agreed to pay for the services of the people who died in the accident, that would be a good start. Finally, my recommendation for this case is simple. Figure out what went wrong and what went right. Correct all the wrongs and make sure the corrections stay in place. They also need to determine some type of checks and balances for these new procedures. I understand accidents happen, but, Amtrak needs to take every precaution to ensure this does not happen again. I feel if the current managers and supervisors had a stronger sense of morals this accident would have been much easier to deal with. In fact, this accident might not have happened if the current administration had enforced stricter rules. I also feel that a situation like this can destroy a transportation company if itââ¬â¢s not handled properly. The company needs to get the customers confidence back at any cost, because no customers no revenue. I feel Amtrak has a long way to go to repair the faults in their company, however at least admitting they need help or have problems is the first step in correcting the issues.
Sunday, November 10, 2019
Consumerisuim
Consumerism describes the effects of connecting personal happiness with purchasing material properties and consumption. Today people buy more stuff to feel happy and pleased with themselves. Teenagers and kids go out wearing bags from well-known brands which are more than a thousand dollars for a bag and their only ten years old. Consumerist society views people as numbers rather than people, it encourages direct satisfaction, it leads to debt, and it lowers obvious costs.These are some negative effects of consumerism. In the consumer's society, they see other people as numbers. All they think about is how to let them spend their money. This is a negative thing because some poor people would like to be in this society but due to their level they can't reach it. They would love to have a lot of money to buy whatever they want but they can't offer the money. In this society all their families should wear stuff that shows the price of It so people can see their wealthy and they are In the right place.Consumerist Society people, it encourages direct satisfaction, It leads to debt, and It lowers obvious costs. Is how to let them spend their money. This Is a negative thing because some poor people would Like to be In this society but due to their level they can't reach It. They would love to have a lot of money to buy whatever they want but they can't offer the money. In this society all their females should wear stuff that shows the price of It so people can see their wealthy and they are In the right place.
Subscribe to:
Posts (Atom)