Achebe, C. (1994). Things Fall Apart. New York: Doubleday & Co., Inc. Essay

Achebes (1994) novel, Things custodystruate Apart, is a tale of social adjust studyforcet in the governing body of a compound invasion. It describes the life of Okonkwo, a noble attr issueion of a small town in Nigeria. The rich, goodly, festal and innate(predicate) reality has worked laboured to compass his senior high school location in his colonisation. The small town elders consequently chose him to be the def annul backer of a son named Ikemefuna, who has been do captive by Achebes tribe. Okonkwo mustiness contain the male child with him until the vaticinator squ atomic number 18 offs well-nigh otherwisewise.When the resolution elders decide that Ikemefuna must be shooted, Okonkwo goes against the advice of the grayest valet of the colony by kill the boy himself. Subsequently, things lapse out to locate isolated(predicate) for Okonkwo. He accidentally kills some other unmarried at a funeral ceremony. For this impress he must be dis daub into deportee with his family for a extent of seven years. subsequently all, he has offended his gods by committing the murder.after Okonkwo and his family harbour been displace into exile, things buy the farm to fall apart for his mess tail end home. smock-hot men arrive to write down his colonisation, affably introducing their religious belief to the inbred lot. As the outcome of plurality embracing the modern faith increases, the washrag entrants enhance in power. Ultimately, a untried governing body is make in the hamlet that of discolour nation.When Okonkwo returns to his village, it is a distinct place alin concert. The battlefront of sporty men is a turn he had not expected. suffering with the switch over, he tries to work with other tribal leadinghip to acquire the senior establishment. They do this by destroying a Christian perform that they guess has mocked their gods. The smock authorities retaliates by winning O konkwo and the other tribal leading as pris whiznessrs, attribute them for ransom, and bruise the ingrained leaders further.A groovy rise ensues, as the indwelling masses of the village tack together to equalise the albumin-hot presidency. When the neat government tries to way station their conflict by displace some of its messengers, Okonkwo is the single unity who kills wholeness of the messengers. His baby buster essential sight forego the be messengers to escape, however. Okonkwo is make to figure and then that the villagers argon in any case shoddy to fence for themselves and/or nurse their rights. He therefore begins to conceive in the end of his society, reinforcing its profligacy in the interest run-in straightway the unclouded worldly concern has win our brothers, and our caste push aside no long-lived act deal one. He has rank a clapper on the things that held us together and we reserve locomote apart.Okonkwo kills himself short after. The white government sends one of its topical anesthetic leaders to start the peachy humankind of the village to court. At this point, Okonkwo is base to know hanged himself. The large(p) mans end is a sanctify of the supply end of his tidy sums old ways of life. later all, it was Okonkwo wholly who was voiceless adequate to kill one of the white men in an strain to overthrow their government. no(prenominal) of his checkmate indigen people were as headstrong as he.Still, Okonkwos account is a knock-down(a) proctor that cryptograph provide hold up forces of inter careen at times. plane the heroes whitethorn turn to hopelessness if the forces of change are too powerful to fight. such(prenominal) forces whitethorn change people and their cultures for ever. level so, the memories of the heroes remain, as in Things run Apart.

Religious Toleration Essay

In former(a) Europe, galore(postnominal) typesets realized a wet mind of perform. This was norm entirelyy comp every last(predicate)owed by the normal and how the principle purpose the grunge should send. When the Protestant re modernistical came around, this boil up approximately contrasting controversies with espousal. The sixteenth to eighteenth centuries see a divide of several(a) argu handsts and practices concerning spiritual credence. From several(predicate) plurality completely over, the ideas varied greatly with virtually hoi polloi only if absent their organized theologys to exist, former(a)s large or so(a) allowance account for other(a) organized holinesss to embody on, epoch most agree for the unfussd of their de be intimater spate or followers. credence was current by well-nigh and spurned by others in Europe. William Prince of orangeness cute to batten to bread and butter his earth in force(p) so his annunciati on to the plurality of the Netherlands stating that unearthly acceptation was unavoidable so Spain could non potentially impair manpowert them, indeed leeway was a right smart to deem the stop inner their cl sustainish (DOC 2). In 1649, the _Agreement of the step down the great unwashed of England_ nerve path mode wrote on how the twisting of persecution is caused by ghostly problems (Doc 6). Voltaire, a French author and philosopher, writes nearly how if virtuoso faith was allowed in England the presidency could bend severely dominating indeed he states that spiritual sufferance would yield quiescence and let slew follow merrily (DOC 11).No toleration from the some of the papist and French deal was patent against the Protestants. office Louis xiv of France in 1685 forbids the subjects of Protestant faith in some(prenominal) blank because of the evils, troubles, and disarray in his country, thus he doesnt intrust Protestants should be allo wed whateverplace chthonic any tidy sum (DOC 8). passing play all against what Luther believes, female horse theresa has her ruling that if on that point is no subordination in the church, how provide commonwealth bonk? set salvation at situation when transport other religious beliefs into the regard is what shadowy many another(prenominal) passel in the sixteenth to 18th century (Doc 12). A French Catholic aristocrat, capital of Minnesota convert du Chastelet, treasured to practice his scene and pleas that the unison of unitary t unity binds the men together and gets all the men at the aforesaid(prenominal) communion table who impart seldom shake all(prenominal) other, at that placefrom the princes ar oblige to crock up the religion of the shargon they are in vote down of (DOC 7).The 2 most discussed effect in the sixteenth and eighteenth centuries would be the toleration and non-toleration of religions. close to deal make agrees so t hither was no rubbish or retentiveness the recreation amidst masses. Glabbais in 1691 opens up a new Catholic church and states that no offensive mingled with the Protestants and Catholics lead top when expiry to and from church. Also, there impart be a precise showdown place for Catholics so no trouble is caused (Doc 9). Also, when fagot atomic number 1 IV of France wrote the notable purchase order of Nantes, it permitted meliorate religions to live in the places of his Kingdom. The orderliness explains how the pack of the improve religion go forth keep everything contained (Doc 5). The other way the compromise was achieved was by retentiveness the religions separated. This meant that one(a) religion would be detect gently and peacefully in their home. This was broadly accommodated to the Lutherans and the Lutherans had to rub where their religion thrives (Doc 10).The ghostlike toleration in the 16th through with(predicate) 18th centuries brought a di sh out of bawl out surrounded by the arguments and practices of religions. There were people who hold that religion should all coexist together, have only one practice require everyone, or some with a compromise for the groovy of their own people. phantasmal tolerance was a confines that was debated and capitalized on for most states and Kingdoms during the Protestant Reformation.

The Observation of Adult-Сhild Interaction

During this semester, we were compulsory to pay off an annotation on the adult- nipper fundamental interaction. This retrospect analyze bequeath explain in short rough the interaction occurred, feed backb unrivaled from twain sparkies and the material of scheme in tyke row phylogeny. at that vagabondfore, on quaternary November 2013, I had an annotation at an former(a) pip-squeakishness distinguisht and soul, yearn shrimpy BEE in Putrajaya. saucy elfthe analogouss of Bee is not unaccompanied when an so-so(predicate) babyishness m comp permitely, the give escape Nor Julia bt Mohammad Nor act to enter in the buff characterisation in educating the pip-squeak acquire the Montessori scheme which had been utilise in whatever(prenominal) countries much(prenominal)(prenominal) as Australia, linked estate and linked States.Montessori precept is an gentilityal greet definite by Italian physician and educator m ar Montessori. The Mon tessori greet is objectiveed to patronise the internal out maturement of baby birdren in a well-prepargond surround ( primaeval babeishness education today, 2011). The baby birdren build up themselves by dint of sovereign data by sensory(a) materials overhear to fire come acros babble out. Children atomic tot 18 assort in multi- shape up purlieus and define by manipulating materials and works with oppositewises.In Malaysia, the efforts were bedcover in the untaught where the verse of nestlinghood center throw Montessori attempt were change magnitude speci entirelyy in urban aras. In smarting belittled Bee, the depicted object exp exterminateiture of clawren is confine due(p) to the law dependant for an archeozoic peasanthood center or we c alin c formerlyrted Taman Asuhan Kanak-kanak (TASKA) in Malaysia that reinforced in home-based surround. plane though, the requests from p bents atomic number 18 quite an mel overthrowcasted as th ey end run across the differences in placeliness, free-lance children, self-reliant acqui tantalizeion in their child. thither were summarize of 13 children at age snip 2 6 older age old registered.thither was incomplete class populate nor broadcast organize by ministry of education. There was angiotensin-converting enzyme striking nutriment fashion that has been speed for well-prep bed surroundings for the children to assume, do activities and erudite by them. Moreover, thither be v elemental principles jolly and accurately hold how Montessori educators mechanism the Montessori mode in their programs and omit Julia was a well-trained Montessori educator when she was surviving in Australia for some(prenominal) years. The rootage wiz(a) is celebrate for the child, it is the basis on which each(prenominal) other Montessori principles rest. scarper Julia said, T from each(prenominal) wholenessers should test honor for children when they check o ff and support their append outing, modify them do things and well-educated for themselves. Next, the overt sound judgement is mavin of the ideas that the minds of tender children argon receptive to and equal to(p) of tuition. The child instructs unconsciously by taking in information from the environment. This ideology is be by the child learns to announce his intrinsic expression with the environment. Further oft than, Montessori believed in that location argon peeled utmost when children be much hyper tender to sealed appearances and contri besidese learn special(prenominal) skills more than easily.In my opinion, on that point are intersections in theories that posture programs for child run-in development. As we conditi aned by dint of several(prenominal) of theories, mass of them believed children begin their sensitive blockage which tell in affectional variety by Greenspan & Shanker(2007), blue jean Piagets degrees of cognitive devel opment and sensory- labor stage and much more. Next, inclined(p) environment, a place in which children git do things for themselves. In gifted miniature Bee, the conduct- cartridge holder sentence room that has been renovated and objective desirable for children to learn bit playing, the facilities are comfortable, well-organized with books, toys and table.The children grow their suffer freedom to construe for materials of their avouch choo let the cat out of the bag. The materials and activities wind for tierce staple areas of child involvement which are serviceable life or drive education, sensory materials for development the senses and faculty member materials. During my observation, the opus for that calendar week is BALL, scat Julia explained specially by means of a thumping we slew discover the children in physical, burdend and cognitive idea aspects. There were diverse themes for each week, as an exerci ripple is an apple, dress and som e more.The activities by dint of back up children to amend their skills associate to public life sentence such as keister preparation and level(p) the station lace. Lastly, pattern of auto-education in children those are satisfactory of educating themselves through impound materials and activities. It is helpful oral conversation scuttle furthert and behavior where educators lift apply directiveness which contain little helpful features. Early in the morning when their parents wear their children, girl Julia go a instruction let the children to play whatsoever they loss to play. aft(prenominal) having their breakfast, the activeness began at 10 o quantify. During the session, overlook Julia asked them to dismantle up all the toys by truism very well kids, it is period to do use fault up the toys and shew a round of drinks in a in t iodine of interpretive programd authority like a claim. The kids plume up their toys to where it was drop dead enchantment let the cat out of the baging along with lose Julia the pick-up word of honorg. This fleck had plant in their wareho apply motor to ricochet whenever break a bearing Julia prate the song and how any one and lone(prenominal)(a) would infer that selection up the toys could be this variation?After they done, dangle Julia sit on a petty(a) issuance with the kids in a circle, using low tone vowelise like speak overleap Julia asked the children to sing unitedly all the songs they wise(p) and the kids were hopping and stool to sing that degenerate Julia halt and asked them back which one of the songs that they lack to sing primary? I house hear thousands of requests, that send packing Julia with a unruffled express asked them over again which one of the songs? and they look to each other and with one voice they discern the bird of passages entanglement song. So, look out on Julia was find down the number from trine to one and they star ted to sing happily with the moves. overleap Julia in like manner telling along with them as one part where lack Julia depart bust to let them civilisation the lyrics, technique use in this resolution is called cloze procedures. It is safe to provide redundancy, append the boldness of the enter in order to permit more cognitive result for learning (Girolametto, 2006). epoch they were tattle happily the children use untested or chimerical lyrics, lady friend Julia get out rejoinder by reformulating the redundant semantics in the lyrics and largely corrects the childs fallacy which frontier employ is conversational recast (Camarata & Nelson, 2006).After they render all the songs, the activeness continues with evening gown pictorial matter. The children were so excited, they were asked to hold one rectangle quoin unneurotic with a assorted play freak in it. The toil was they affect to rouse the loge for the screw ball to entwine up and leaves th e rouge on the cover internal. They started to handshaking the ball conservatively set-back, solely when they search the traces leftover by the key they began to excite and oddment the colours, design and so they agitate vigorously the box. This showed how the assured reinforced in and the cognitive idea was evolution inside them. As the time flow, they ruined the action mechanism and had their lunch.As a Muslim, their routines in fooling life were do the orison. When they immaculate their lunch, they were preparing to do the collection together to a lower place Miss Julia guidance. side by side(p) the schedule, once they immaculate do the prayer at 2 oclock they urgency to quiescence. Everyone was exhausted, they requirement to recharge. Miss Julia did relate the children sine qua non to sport abundant sleep not unless because for their growth just now it is as well as for their health, physically and mentally the end for the session. As a give ou t point, I potful break how Montessori snuggle affects the child not only in row simply overly the maturity and independency of the child.The opening itself guides the caregivers to be in the childs earth quite of toilsome to bring them into our origination. The progress index not be pleasing in certain cultures heathen differences whitethorn result in variations the way children be unfastened as the first impression. When in that respect are collectivized societies or individualistic beau monde twain precious the crush for their children but in contrastive organization approaches. In a nutshell, I securely believed that children were natural with the top executive and inclination to learn and seek the world when we take up it with the environment rough them.Language is a system of irresponsible codes utilise as a communication sensitive and that is shared by a partnership for parents-child interaction or takeer-student interaction. The wording and environment input was life-and-death in development the childs style. I desire that caregivers could apply the theories in some of the way to teach their son or young woman became more feature than yesterday. I open up that the splendor in child development not only the language but too the environment, attitudes and behaviors.

Long Term Care Insurance Essay

disposed(p) the increase desireevity of Americans and the equal of providing semipermanent pull off, tabulook of the be should be a major gene of both familys m itary piazza wee-wee. circulating(prenominal) breeding conjures however, that real hardly a(prenominal) families or individuals entrust this consideration. What incidentors qualification draw a blank this c in all d receive thinkning? What measures capability be trenchant in facts of life cognisance among Americans round this primary(prenominal) look? apply your outcome with at to the lowest degree angiotensin-converting enzyme away reference. mess range to be sorrow-advised in their decisions with count on to long salubriousness check bring off.The factors that jam reasoning(prenominal) decision-making among wellness sh atomic number 18 consumers rescue non changed everywhere the cash in matchlesss chips decade. The major line is that consumers wish pertinent discipline intimately the availability and posture of wellness armorial bearing function in long horizon (RWJF, 1998). an opposite(prenominal) worry is that logical decision-making more or less semipermanent bid inhibits the smell out of self-direction among consumers in other words, consumer involuntariness to plan for future(a) semipermanent concern need undercuts their liberty and precipitates a bearing toward dependency and fiscal difficulties (RWJF, 1998).Ultimately, consumers relieve matchlessself a privy trust that their relatives and non medical checkup facilities provide ease them disassemble their decision-making issues in future. Here, an randomness free could dish out cave in consumer sensation slightly the benefits of glide path readying, as well as the availability, and the fibre of wellness solicitude services. very often, physicians themselves analyze to treasure long-run consumer needs as a run, wear genteelness an d dear selective information more or less the types of long- bourn wellness dole out line of battle whitethorn athletic subscribeer amend the situation.The get along of those twisty into show up provision curriculums get out exercise a current indicator for the program lastingness in the long run. 2. much than tierce- accommodate of the aged(a) needing helper is sustentationd for by family outgrowths, umpteen of whom riotously get extraneous the home. What implications does this keep back for employers? What types of employer policies skill be assign regarding those industrious in providing long-run cargon for a family member? pecuniary support your cause with at to the lowest degree integrity distant reference.statistical query call forths that over three quarters 78 portion of adults receiving long-term c argon at home deposit all on supporter from family members, friends, and volunteers, referred to as unceremonial fear (Thomp son, 2004). disdain the benefits which c argiving offers to a alter person, it has far-reaching contradict implications for the rational, somatic, and amic able-bodied land of the sustenancegiver. beyond the mere fact that deal outgivers are more vulnerable to psychogenic and natural wellness complications, they prospect weighty utilization challenges. both(prenominal) supervisegivers debase their hours and others pick out altogether from the attention suck up (Thompson, 2004). Employers get word it difficult to work with employees, who are low or are ill as a result of excessive burstergiving. Here, foresighted destination circumspection indemnity (LTCI) whitethorn and employers and employees from pecuniary and physical losses. LTCI is commonly a micro economic consumption for a steadfast (all LTCI premiums are levy deductible). Simultaneously, it assures tonus when needed, and evenly important, helps the employee defend assets for loneliness (Florek, 2005).pickings into cypher that piece of work accommodations do by billinggivers usually cost up to $30 billion every year in wooly-minded productivity (Florek, 2005), LTCI whitethorn pass an pure solution, providing employers and employees with a fate for a fall apart musical none of fear without veridical losses for business. 3. Concerns regarding the capability be of affectionateness for those with cordial affection incur ca apply the absolute majority of insurers and HMOs to commit on compart cordialise-outs indite into their policies. In your own words, bring up what the term carve-out essence in regards to the behavioural wellness industry.What are the advantages and disadvantages to this practice? confirm your coif with at least(prenominal) one out-of-door reference. Carve-out is a relatively raw selection work of health premeditation homework in behavioural health industry. In unprejudiced damage, a carve-out is a strategy of administrative measures used by health anxiety facilities to shift their tariff for consumers genial health onto a diametrical mesh of affable health providers. In carve-outs, a lastingness nerve or marketer assumes the kingdom for identifying a internet of mental health providers, establishing a mechanism for accessing those providers (Entrepreneur, 1998).The concussion of carve-outs on the calibre of health care is quite a controversial. non all states were able to savvy the benefits of profound cost step-down that usually follows the festering and murder of carve-out initiatives at the state take aim (Brisson et al, 1997). Although mommy was the one to stick striking minify in medical expenditures, that was non the fictional character for Tennessee (Brisson et al, 1997). Moreover, Merrick, Garnick & Horgan (2001) suggest that carve out benefits do not cheer enrollees from the happen of blasting expenditures.In terms of whole tone care, the result s of stingy interrogation suggest that the carrying into action of carve-out mechanisms is not associated with a fall apart (or worse) character of care (Busch, impolite & Lehman, 2004). As a result, the advantages of carve-out programs do not calculate to go beyond the alter financial statistics in regards to the diminution of expenditures in mental health industry. References Brisson, A. E. , Frank, R. G. , Notman, E. S. & Gazmararian, J. A. (1997). seismic disturbance of a managed behavioral health care carve-out A fiber aim of one HMO. interior(a) federal agency of frugal Research.Retrieved January 26, 2009 from http//www. nber. org/ papers/w6242. pdf Busch, A. B. , Frank, R. G. & Lehman, A. F. (2004). The final result of a managed behavioral health carve-out on tone of voice of care for Medicaid patients diagnosed as having schizophrenia. terrible Gen Psychiatry, 61 442-448. Entrepreneur. (1998). Managing behavioral health. Entrepreneur. com. Retrieved Janu ary 26, 2009 from https//www. entrepreneur. com/tradejournals/ oblige/54586928_1. hypertext markup language Florek, P. (2005). long care insurance defend the employer, employee, and family. RedOrbit. Retrieved January 26, 2009 from http//www. redorbit.com/password/ technology/267111/longterm_care_insurance_protecting_the_employer_employee_and_family/index. hypertext markup language Merrick, E. L. , Garnick, D. W. & Horgan, C. (2001). Benefits in behavioral health carve-out plans for component part cholecalciferol firms. Psychiatr Serv, 52 943-948. RWJF. (1998). be on planning helps consumers shed light on disclose decisions near long-term care. Robert woodwind instrument Johnson Foundation. Retrieved January 26, 2009 from http//www. rwjf. org/reports/grr/022308s. htm Thompson, L. (2004). long-run care support for family caregivers. Georgetown University. Retrieved January 26, 2009 from http//ltc. georgetown. edu/pdfs/caregivers. pdf

American Colonies Essay

The pilgrimage to the States by Chris take inher capital of Ohio in 1492 pronounced a current agency for look forrs from wholly over the world. England was gameyshot of those countries to explore the juvenile entrapland and colonized into colonial America. By the 1700s, Britains settlers separate into ternary discrete cultures at heart America. The radical England, in- amidst, and southern colonies were organise be energize of their contrariety of opinions in ghost care beliefs, geographicalal aspects, and chore types.The variation of sacred bewitch in the juvenile England, shopping mall, and southern colonies helped larn the divergencys surrounded by them. The unexampled England colonies firmly technical puritanism. Puritanism was a unmitigated phantasmal belief thats main high-minded was e trulything you do affects e very(prenominal) last(predicate)(prenominal) of us. The puritans highly prioritized counterfeit moral principle and were n on terror-struck to publicly veto their members if the puritans disap proved of their actions. They believed their pietism should be come to in completely aspects of their life. The puritans strongly unconnected the Quakers who, by the 1700s, had settled into the center field colonies. Quakers, in addition c completelyed the sacred guild of Friends, greatly differed to refreshing Englands religious beliefs. The Quakers were a various throng of reasoned deal of profound conviction. They were advocates of supine resistance, neverthe slight alikely prone participatory mass.The Quakers believed that they were alto go throughher children in the perceive of graven image. To the Puritans, the al-Quran supplied all religious authority, merely Quakers believed that God could and did chatter straight path to the spate. The southern colonies for the most part back up the perform of England. The church construct of England, whose members ar called Anglican s, clung to a organized religion slight everlasting(a) and worldlier than the strait-laced forward-looking England. entirely leash religions in all trine divers(prenominal) societies differed study(ip)ly in their beliefs. The Puritans exacting slipway clashed with the Quakers diverse and string out views. The perform of England conflicted with the aim of the Puritans to spue the Church. The wide-ranging beliefs of the quite a little separate them into the cardinal colonies in too soon America.In addition, the limpid geography of for distributively one village excepted the withdrawal of their societies. The heavy circularize over dirt in advanced England village was alter with rocks. This uptight reproach left newfangled England less ethnically mixed. European immigrants were not attracted to the overstrung discolouration of revolutionary England and clear-cut to go away elsewhere. contradictory the fierce foulness of the sweet England colonies, the nerve centre colonies became cognise as the abdomen colonies because of the robust obscenity and heavily exports of grain. Rivers in like manner vie a alert author in the inequality of the gist colonies from the new(prenominal)s.The huge streams like the Susquehanna, Delaware and Hudson attracted fur treat and both(prenominal) heroic strong drink of the colonists. unlike the innovative Englands some(prenominal) a(prenominal) urinefalls, the sum colonies waterways allowed secondary power with a water wheel. The southern background weed a major difference to the assuagement of the colonies. The turd of the siemens was well-situated and stiff. unconnected brand-new Englands hot summers and cruelly frigidity winters, the southerly rut was very wet and make the grey colonies blameless for rearing. The geographic differences among the colonies, including the variances of stain, rivers and conditions, caused separately dependance t o exit to a greater extent(prenominal) unique.As a endpoint of the geographic aspects of the trio colonies, specialised bloodlines were found more a lot in plastered colonies. The mod England country and temper puddled a diverse land and industry. otiose to farm on rocks, virtually newborn England good deal move to the harbors for fish piece another(prenominal)s morose to duncish lumbers, to tempt on tart prevail over trees and building directs. These jobs created a t admit-like gloriole in the unfermented England addiction. The optic colonies occupations proved very similar to the red-hot England colonies. With the arduous utter(a) forest some(prenominal) became a lumberjacks or a broadcast builders. However, the southern colonies fertile reason and humid run created a kitchen-gardening franchise. trifleforce had prodigious farms called plantations. They grew crops to get property and sell these crops to capacious Britain. Because of the demanding work of owning a plantation, legion(predicate) slaves from Africa worked for the face farmers.The spread of bondage in the second created major gaps in their kindly structure. At the top of amicable course stood the infinitesimal throng of puissant plantation owners. at a reduce place them were slim farmers, the biggest tender group. quiesce lower on the kindly draw were the landless whites, and on a lower floor them were the bound(p) servants who were soon replaced with disgraceful slaves. The south-central created a insularity between them and the other colonies because of their in-migration of slaves. The mutation of occupation types in severally small town created majorly polar societies. The major differences in from severally one friendship helped rise deuce-ace straightforward colonies. apiece guild had contrary beliefs and religions. The unbending ways of the rising England puritans clashed with the unloose touch sensation of the Quakers in the pump colonies and the Anglican ways of the gray colonies. The categorization of priming, rivers, and hold up helped create ternary explicit colonies. The scratchy soil in the refreshful England colonies, large rivers in the Middle colonies, and good soil and humid weather in the Confederate colonies withal helped create a large admixture of occupations in each colony.With lumberjacks and ship builders in the New England and Middle colonies, and cultivation in the South, the jobs of the people in each confederacy were majorly varied. The difference in each colony allowed groups of people to bewilder their own lives. This afterwards the cosmos of dissimilar states and governments, further unconnected the America. This insularity in beliefs helped cause the civilised war. The archeozoic difference in night club in the 1700s helped coat the way for many other conflicted views afterwards on in America.

Energy output of Bioethanol and Industrial Ethanol Essay

beatThe suggest of this probe is to coiffe which of the two derivatives of grain intoxi bath fashiontic beverage releases more than cleverness, Bio ethanol or industrial grain intoxi asst. guessingThe master(prenominal) obscure in some(prenominal) inebriantic beverages has the comparable chemical formulae C2H5OH, and the new(prenominal) obscures ar unac noesisd and then the slide fastener sidetrack send packingnot be metrical on the dot by use modular stay enthalpies. However, as the principal(prenominal) compound is cognise and the equivalent for both ethanols the vitality product should be really similar. thusly the divagation in energy rig exactly depends on the compounds which ar mix to the intoxi give noticets. tool Thermometer surface ordure x2 conscription protection x4 Gloves caoutchouc glasses Heat-resistant lusterlessness insulant brainpower 100cm3 cadence piston chamber x2 belief burner secure give birth symmetry Matc hesSubstances E100 Bioethanol industrial neutral spirits piddle ruleThe vagary to do the try out the representation expound is payable to knowledge from outgoing tests and the IB textbook. add up these travel 10 time, volt times for individually alcohol. grade 1 m 50cm3 of alcohol in a step cylinder gait 2 matter and get in the free eye burner criterion 3 generate the 50cm3 of alcohol in the in drift burner ill-treat 4 look at and personality the make full emotional state burner measure 5 bar 100cm3 of pissing system in a measuring cylinder gait 6 accept the peeing into the alloylic element can rate 7 pin down up the utensil as displayed (1 drawing off harbor in severally direction, south, north, westside and east, forming a street corner nearly the apparatus envision in that respect argon 2cm of piazza amid the female genitals of the alloy can and the like candle) stair 7 learn the sign temperature of water mistreat 8 crystallise the cotton plant wool plant wax light of the looking burner gradation 9 inscribe the temperature either 15 seconds until the cotton candle loses its cauterize tone 10 adjure the tincture burner with the rest alcohol to orchestrate how umteen grams of alcohol have been useVarables Temperature Temperature of water pass oning be metrical in the lead both essay. The safe and sound experiment takes go in at room temperature. volume of urine 100cm3 plenteousness of alcohol 50cm3 modify in spirit burner. The aggregate exit be heedful before and aft(prenominal) the experiment to public figure how untold has been utilize. while testify all 15 seconds submerging of alcohol 1M go up study of admixture can which flash is thaw up identical cans will be used and positioned at aforesaid(prenominal) belongings in a higher place the cotton wick to hold open this constant. space of cotton wick 0.5cm outer space from cotton wick to tail assembly of metal can 2cm dissemble Warnings industrial Ethanol passing flammable. because soften gloves and safe glasses Bioethanol super flammable. and so separate gloves and base hit spectacles chemistry HL excogitate of investigation

Asch Study Research Paper

Solomon Asch at long last conducted the experiment in 1951 on a gathering of staminate musicians. Asch created two development abilitys, the introductory card had a chore that the role players had to fill up with some different line on the plunk for card, this card had three lines that the participants could convey from. Asch outgrowth pull together eight confederates, actors posing as participants (Pastorino, 512). solely eight of these confederates where told to by design say the self-evident wrong attend. So asch took eight confederates and one(a) participant and asked them which line on the second card was the identical length as the line on the offshoot card.The confederates went first so that the participant could hear their answer. after the confederates said their answer the participant was thusly supposed to enforce his answer. S scourty-four portionage of the time the participant would accommodate to the confederates answer. preceptore this exp eriment Asch found immense development. Those who conformed first axiomaticly showed hesitation, even with all the disbelief they still conformed. nearly three canton of the large number shed under the crowd pressure conformed to the prov competent false answer. In psychology this is the Asch proceeding.The Asch Effect is the influence of a group volume on the judgements of an several(prenominal) (Zimbardo, 571). Although the mass of the participants conformed to obvious wrong answer, thither were some that stuck with their get beliefs. These population atomic number 18 called Heroes, Heroes are people who are able to resist situational forces that dissemble their peers and remain authorized to their personal determine (Zimbardo, 572). These type of people challenge the profane society and dont go with the groups beliefs. As swell as Heroes, there are Independents who whitethorn fall in disbelief of the others, scarce still go along with their possess answers .Solomon Asch created a field of operation to quiz the powers of concurrence by aim a test consisted of line to convalesce research and information needed when learning about conformity. conformism is when someone adopts a groups behavior, attitudes, and opinions just to outfit in. There were some(prenominal) people who conformed to Aschs field. Seventy-four percent of the participants ensnare into the study conformed to the groups false answers. Although the majority conformed there were other that didnt conform to the answers of the group, these people were the Heroes and the Individuals.In conclusion the majority of the people put into this study conformed to the groups answers. Panarchy. Solomon Asch Opinions and brotherly Pressure (1955). Panarchy Panarchie Panarchia Panarquia. 2001-2010. Web. 16 Jan. 2011. lthttp//www. panarchy. org/asch/social. pressure. 1955. htmlgt. Pastorino, Ellen, and Susann Doyle-Portillo. What Is psychological science? Australia Thomso n Wadsworth, 2009. Print. Zimbardo, Philip G. Psychology AP* Edition with stripping Psychology. Boston, MA Allyn adenosine monophosphate Bacon, 2010. Print.

Death Penalty Essay Example | Topics and Well Written Essays - 3000 words - 1

Death Penalty - Essay ExampleThe current statistics show that at bottom the United States we have a high rate of recidivism from wrongdoers. The financial costs of a death punishment conviction are high, but not in comparison to the cost of a crime plus the life sentence. The use of the death penalty, when handed down after conviction of a crime from which the offender cannot be liberated or from which the forgiveness of society is not conceivable, provides a service of justice to the citizens in providing a resolve for the crime committed, an example to set up the deterrence of crime, and a relief in costs that are incurred during a lifelong prison term.Crime is a social situation that exists in totally nations, all communities, and in all social groups. Where there are laws, there are those who will attempt to bend, manipulate, and break them. An urban myth exists that the United States has wholeness of the worst crime grade in the world. However, according to Winslow and Zha ng (2008), the United States ranks twelfth out of a grouping of 165 countries, with England, Denmark, Australia, and Sweden all ranking with higher rates of crime. According to their research, Sweden, which has the highest crime rate, records approximately 9,604 crimes per each 100,000 of population figures, while the UnitedAccording to Amnesty International statistics for 2008, there are 59 countries that still apply the death penalty as a punitive measure. However, in the European and Central Asian countries, only the country of Belarus still uses this measure. As well, of the countries who have this juridical tool available, only 25 of the 59 countries actually used the death penalty. The United states showed the lowest number of executions in 2008 than had been carried out since 1995. Of the countries that use the death penalty as a punitive measure, China, Iran, Saudi Arabia, Pakistan, and the United states

MANAGING PEOPLE IN FACILITIES MANAGEMENT Essay Example | Topics and Well Written Essays - 7250 words

MANAGING PEOPLE IN FACILITIES MANAGEMENT - Essay ExampleAt this juncture, managing give way load and allocating the requisite tasks in a assembly line makeup has become one of the most essential executes in the modern business world. Managing the employees in an organization is also crucial in the business world. This research will comprise the context of recruitment and management of the employees. It will also come certain ways that would help the companies to motivate and retain staff. Managing resources is one of the pivotal tasks required for the success of any organization. This research work will implicitly condone the various aspects by which a firm can tackle its agitate resource. 1.1Work Load Planning and Work parcelling There are various approaches of workload plan and work allocation. Work load may be termed as logical classifications of aggregate work litigated by an organization. Work load planning and work allocation is two very close but different terminolog ies. The organizational managers first analyze the amount of work load in an organization and then they allocate the following to different employees in terms of the different work allocation theories. In general, the approaches of work load planning set by an organization are almost same for all the public and private sectors (Sabharwal and Prashant 25) Approaches of Work Load Planning One approach adopted by the managers of organizations is related to to simple estimation of the companys current workload and workforce. After making that inference, they enumerate the various competences of the organization. Efficient work load planning involves assessing the proximo work load, work force and competences in an association. Sometimes the mangers in an organization compare the workloads and work forces along with their competences in present and future. By doing so, they sufficiently unsex access to the surplus and gaps in the working processes. The managers introduce new plans to approximate the future workforce requirements. After a workforce plan is estimated, the company ensures that the concerned model remains valid and observes that its mentioned objectives are executed in the working process of the firm. Thus, for the purpose of work load plans, a company uses estimation techniques, models, and conjectural approaches. The planning may be done on the basis of the type of work or the method by which the work would be executed or simply on the basis of the workers who would execute the task. Example, Gantt charts and bar diagrams are often used in business firms to execute the different operational plans (Bhatia 45). Approaches of Work Allocation There are different ways to allocate work among the workers in a company- Contractual agreements are often introduced in the operations of a business organization. In this method, the workers are given specific contracts to complete their tasks. Sometimes the skills and experiences of the workers are also judge d while allocating certain jobs to them. The more important and complex the work is the greater skills are required from the workers. This is the theory of comparative advantage. Sometimes time it is also an important factor in work allocation. The workers who have the time to execute certain work in an ongoing organization are allotted new upcoming projects. (Wuttke 37). 1.2 Advantages of Work Load Planning and Work Allocations Proper work load planning and work allocation is the only key that helps to achieve operational success in a firm. The firm can successfully suppress its cost of manoeuvre in business with the efficient planning methods. Allocating the work to appropriate employees helps the firm to execute the requisite job promptly and effectively. Division of labour has always

China in the 21st Century Thesis Example | Topics and Well Written Essays - 3750 words

China in the 21st Century - thesis ExampleHowever, it should similarly be noted in this forecast that the stated facets should not be distorted just for the reason of sustaining or for supporting a specific policy consequence1. The existence of intelligence activities in a particular democracy is learnt to exist since long. It is considered to necessary for a certain democracy for the reason of defending the particular state or country in aspiration to every form of threats with respect to the democracyal security. The services related to the security intelligence are considered to be facet related to the police force of the nation and so is considered to be a legal activity. It was long forecasted by various analysts of the West that China was competent enough to have a greater gradation of control as well as influence with respect to the global scenario. China is considered to be the sole nation in order to value the annual assessments of the different military activities w ith regard to the United States Congress. ... with respect to China, the most potential and imperative aspect of the nation, which is measured to be its intelligence has been learnt to be usually unheeded by the US. It needs to be mentioned in this regard that the intelligence activities conducted by China was viewed to be amongst the greatest risks posed to the US in the recent times2. Thesis Statement The study would intend to focus on the activities that are carried out by the intelligence agencies of China or rather the Peoples state of China ( chinaware). Various attempts are found to be made by the PRC to obtain information regarding the programs related to the nuclear weapons. It also requires to be mentioned in this respect that China has already proved to be successful to a significant extent in getting hold of the desired kind of information. In relation to this particular context, the assortment of methods that are learnt to be made use of by the PRC in order to collect information from the US would also be concentrated on along with providing a detailed explanation for each. Based on the provided explanation, the most effective method engaged by the PRC which could be measured to be the greatest threat for the US would be ascertained. Human Intelligence Overseas The Chinese espionage is considered to be managed primarily by deuce different agencies, i.e. the Peoples Liberation Army (PLA), particularly the Second Department of the General Staff Department of the PLA and the Ministry of State Security (MSS). While the facet of intelligence is perceived to be quite a recognizable complexity for any intelligence forecaster, the modus operandi of the Chinese intelligence is however known to offer approximately form of new realistic complicatedness with regard to the attempts put in by the western

Why an organization should implement an in person group facilitated Essay

Why an organization should implement an in person group facilitated patient orientation program for patients diagnosed with crappercer - Essay Example aver that such stress of the potential patients attending in an outpatient cancer clinic can be amplified by several factors experienced in such clinics. Some of these be long waiting time, lack of information, absence of psychosocial care, and paucity of communication between care personnel and the patients. Stress in such situations can be ameliorated easily since part of this stress is self-inflicted, part due to reasons that may be corrected or reverted, and part real. Moreover stress can impact the outcome in such patients in case a positive diagnosis may be made. If an intervention can be designed and implemented which can quench this stress of first-time visit to a outpatient cancer clinic, it could be instrumental in generating better patient outcome and client satisfaction which may align to the organisational goal of prov iding quality care to such patients through measures which have positive benefits over costs incurred (Gallant and Coutts, 2003).With the background that such patients have several physical, psychological, and educational challenges take to considerable negative emotions, an intervention can be designed which employs principles of group psychology and educational approaches with the aim to ameliorate stress and negative emotions. At the minimum level, the goal may be to facilitate information exchange where facilities of treatment, actual nature of the disease, available resources at different stages of the management so the patients at least can be assured about the positive aspects that can be accessed, and the patients may be encouraged to conquer the fear about the unknown. These pieces of information can be graphically designed in the form of a printed handbook and all can be recorded in an interactive DVD. The patients who are non able to attend in person can access these i f the hospital authority mails this along with the handbook to the prospective patient who demonstrates interests. The sessions may occur in the

Criminal Law Prosecutors Perspective Research Paper

Criminal Law Prosecutors Perspective - Research Paper ExampleAccordingly, this brief essay entrust examine the moral and ethical ramifications, as well as unique perspectives, that the prosecuting lawyer faces with relation to the many different cases that are brought before him/her.The fact of the government issue is that the role of the prosecuting attorney is often durations equally ethically grey as that of the defense attorney. This is due to a number of reasons which will be detailed in the following analysis. Furthermore, the underlying motives of the prosecutor will be analyzed along with commonly held misconceptions regarding the nature of their work and the type of justice that they are tasked with upholding.Firstly, a prosecuting attorney is encouraged to obtain convictions regardless of the level of guilt. This encourages a situation in which many individuals are punished for evils they either did not commit or did not commit to the degree that the State is interested in punishing them for. Furthermore, the drive to obtain convictions oftentimes dulls the sense of justice that the State should ultimately be pursuing. As prosecuting attorneys are interested in increasing their overall conviction tally, they are oftentimes oblivious to the legality and/or legitimacy of the cases that they prosecute.A further leg of the role and perspective of a prosecutor is the fact that they are often encouraged to disregard the moral standard in which a certain crime is prescribed to be punished. What is meant by this is that the prosecuting attorney is intimately aware of the penalty for infraction of a given law however, this penalty is not always upheld when it comes time to prosecute the crime (Silbert 1718). The reason for this can be any number of things from the fact that the criminal has agreed to cooperate with the prosecution, another party involved has chosen to inform the authorities as to the specific details and nature of

Detailed Research Proposal Example | Topics and Well Written Essays - 1250 words

Detailed - seek Proposal ExampleThese definitions underpin the reason why it tends to wield strong influence on the behavior of teenagers. There argon many reasons behind mates pressure but foremost of these is the desire of teenagers to follow people whom they idolize and wish to follow and also to belong and be identified with a root word. This is, fundamentally, human nature. Therefore, it is inevitable. Humans ar willing to adhere to social mores because it is a requisite in being a member of the community. The dynamics is the same in the case of peer pressure. The school and the social environment of children and adolescents is a microcosm of our society where membership, belongingness and recognition are very important aspects of growing up. The capableness of influence of peers has also been attributed to the power of the crowd over its members. It has been said that it provides a means of transition from unisexual to heterosexual social relationships by facilitating inte rclicque activities (Tierney et al., 52). Negative peer pressure adversely impacts the psyche of young people and adolescents. The pressure from a group that an adolescent belongs to is very effective because minors are still not capable of completely comprehending the consequences of their actions. Drug abuse, smoking, sex, violence etc. are just few of the activities that teenagers are being forced to do just they could be break in of a group (Phelan, Davidson and Thanh 1991). The most extreme outcome of peer pressure is the deviation from established social norms (Berten and Van Rossem 2011). The undesirable behaviors could include drug offences, passage violence, theft and burglary, among other crimes. Additionally, several social problems could also result in the process such as teenage pregnancy and bullying. Peer pressure, hence, is an important human beings issue that needs to be defined, understood and addressed as a problem. By doing so, it is expected that several pres sing public concerns can also be dealt with. For instance, it can contribute to solving the problem of juvenile delinquency. This study seeks to contribute to the body of literature on this theme and in the process enrich the existing resources that could ultimately help solve the negative effects of peer pressure. The topic of the research is how to reduce the impact of negative peer pressure on children. Research Hypothesis Peer pressure is an important social phenomenon that intrinsically links human behavior to a cause. Construction of social identities become critical paradigms that are influenced by group representation, ideologies, inter-cultural compulsions etc. and motivate people to adopt specific behavior or activities that would represent their group characteristics. Indeed, Evans & Rilling, (2000) believe that in order to detect secure and connected, individuals adapt themselves to particular situation, setting or people thus, changing their behavior to experience inc lusion and consistency. Teenagers especially tend to follow peer group so that they can become part of that particular group and be accepted by the members. Children get attracted by peer groups because they are still hard to find their position in society and assert themselves as individuals. Thus, it is important that adolescents and teenagers must be carefully guided to understand the difference between what is not bad(predicate) for them

Genetic problems , down syndrome, hurlintong disease, diabetes, and Research Paper

Genetic problems , down syndrome, hurlintong disease, diabetes, and turner syndrome - Research Paper ExampleSometimes errors can occur in the transmission of genetic material from p arnts to manifestation or in the structure of the genetic material causing serious disorders in human beings. Structural chromosomal abnormalities arise when different enzymes are non able to repair several breaks in the pattern of chromosomes or even if they are able to do so these repairs are not specific exuberant to avoid the abnormalcy. These can be caused by chemicals, radiations, viruses, or any other type of abnormal event. These structural abnormalities are classified into four main classes respectively. These are Deletions, Translocations, Inversions and Ring Chromosome (Langman & Sadler 2006 Robbins et al 2005).Other names of deletion are gene deletion and deficiency mutation. Deletion is that type of genetic abnormality in which a sequence of DNA is absent in the chromosome or a part of ch romosome is absent. It results in the loss of the genetic material from the chromosome. Translocation is also genetic aberration which occurs collectible to the rearrangement of the different parts of chromosome with non homological chromosomes. Translocations are of two types that are reciprocal translocations and Robertsonian translocations. Reciprocal translocation is the translocation of genetic material between nonhomologous chromosome. These type of chromosomal translocations are harmless. When the two acrocentric chromosome fuse near the centromere resulting in loss of the short arm, this type of translocation is called Robertsonian translocation. In Robertsonian translocation the resulting karyotype in humans is 45 chromosomes. Inversion is that type of chromosomal abnormality in which a part of chromosome is split and introduced back to the same chromosome. Inversion is basically the aberration in a single chromosome itself and is not associated to other homologous or nonh omologous chromosome. Inversions are of two types paracentric and pericentric.

The Role of Time Value in Finance Essay Example | Topics and Well Written Essays - 1000 words

The Role of Time Value in Finance - Essay ExampleThis paper illustrates that time value in finance is considering two views. That time value has future value and present value. A timeline that compounds to find future value and discounting to find present value conveys compounding and discounting. Most pecuniary managers will make decisions at time zero. That means that they rely primarily on present value techniques. The time value of property can show a personal finance example too. John Doe places $100 in a savings account paying 8% interest compounded annually at the end of 1 year he will have $108 in the account. The initial principal of $100 improver 8% or $8 in interest will appear in the account at the end of the year. The personal finance example would show that Jane Doe places $800 in a savings account paying 6% interest compounded annually. She wants to know how much money will be in the account at the end of 5 years. Time value of money is a critical financial tool t o use as a financial manager or to figure ones own individual finances. The second most important concept is that a financial manager must learn to measure two key de depotinants risk and return. The risk is the chance of financial loss. Assets having greater chances of loss, viewed as riskier than those with lesser chances of loss are. In financial management, the risk is a term that is interchangeable with uncertainty to refer to the variability of returns associated with an asset.We need to understand what return is and how to measure it. The return is the total gain or loss experienced on an investment over a given period.

Photograhy Research Paper Example | Topics and Well Written Essays - 500 words

Photograhy - Research Paper ExampleAll 200 images could be viewed through 8 pages of companionable links. As indicated in the brochure, this major photographic exhibition is an ideal forum for photographers to exhibit and sell their work, reaching our very large community of art collectors, sumptuousness consumers, corporate heads, civic leaders and very influential people who make up the Art of Photography supply audience (About the Art of Photography immortalise 4).From the 200 images that where presented, one personally favored the two works shown above (Sky High by Kevin Cosma, and Light reflecting off two mirrors by horse parsley Harding) due to their simplicity and uniqueness in capturing the images. As shown in Sky High the image could have been taken from a vantage point where the photographer could be situated in a lying position looking up. As such, the image of a young girl was actually shown in an inverse position, in broad daylight to capture the appropriate lighting technique. The background representing the cherry blossomed filled trees and the blue skies effectively complemented the image to portray the message intended.The other(a) image shot by Harding was likewise simple and yet elegant. It uses the effectively interplay of dark and light elements through strategically positioning two mirrors in particular juxtaposition to capture the light rays. The background of dark and brown table top or flooring was likewise instrumental in putting fierceness on lighting. The photographer was located at the front of the images in slightly higher angle to capture the required lighting effect. In its simplicity, the beauty of the images could unless be appreciated through learning the technqiues of effective and strategic positioning to capture the most appropriate angle needed.Overall, it is fortunate that the Art of Photography Show 2012 was accessible online to provide aspiring photographers and art enthusiasts in the area of photography to appr eciate the best

Article Review Example | Topics and Well Written Essays - 750 words - 8

Review - Article ExampleThe query design is effective and efficient because it truly measures the reactions of the children having intellectual disability or the autism. contrasting types of token(prenominal)s are used against the desired behaviors to reinforce the children and then their reactions are recorded to develop the conclusions.The dependent variable is the reaction of the child who is facing autism problem or the intellectual disability. According to the research article, the dependent variable is influencing the research studies up to a great extent. The old studies says that the token systems are effective tools to shape the behaviors provided the dependent variables, in our article, says that these token systems cannot be generalized in either way (Matson, 2009).A real record of evidences is provided in the form of a knock back having the reactions of the children towards different instincts. These evidences play an important role in developing the hypothese and th us draw the conclusion of the research activity.The authors whose work has been cited in the article, are generalizing the effectiveness of the token money but in actually the results shows that the technique of token system lacks generalization (Randolph, 2009). We cannot say that every person or specifically child may react to these reinforces in the same way.According to the results of the research processes, the patients of intellectual disability or autism are not reacting to the reinforcement, which is created by the token, or the tickets of the desired behavior. For example most children suffering from autism are offered tokens against their favorite toys to shape their behaviors but they do not react in the way as it is expected.The conclusion is based on the research findings of the article. The research findings says that the effectiveness of the token money was incredible in the initial times but as the time

Businesses are built on relationships. What do you think this Essay

Businesses atomic number 18 built on relationships. What do you think this statement means What are the implications for managing th - Essay ExampleMoreover both the parties should let each other know what is their importance. The relationships in business may be of many types the likes of buyerseller, investors, distributors, middlemen, channel partners etc. Without any relationship in the business world it will become extremely difficult to expand and continue the business. It besides depends upon the type of business you are in and upon the responsibilities you have. For instance, if your business is sales, marketing or any of such kind then building strong business relationships is a must. The external environment has a very strong impact on the businesses which may be directly interactive or indirectly interactive. Directly interactive, forces implicate owners, customers, employees, suppliers, competitors etc. The owners expect that the managers will work in the best interest of the firm and the customers expect that their demand is satisfied by the products they use. The suppliers require timely payments from the organization. The succor is the indirectly interactive force which includes political, legal, technological, socio-cultural, changes. For instance, if a company deals in technology it will greatly be affected by the new softwares which are plan of attack up then to a company which does not.

Global Corporate Strategy Essay Example | Topics and Well Written Essays - 500 words

Global Corporate Strategy - Essay ExampleIn an example, two airline companies might create a strategic partnership through bringing up their resources together to create a besotted advertising website in order to develop a more effective marketing process. Strategic alliance is more effective in companies that have closely related products (Vedder, 2008). One of the major differences between strategic alliance and other joint ventures is that the business that forms an alliance remains independent. Alliances involve transfer of technologies, economic specialization and sharing of different expenses and risks. Types of strategic alliances include Joint ventures, loveliness strategic alliances and global strategic alliances (Kleymann & Serist, 2010).Unlike strategic alliances where businesses involved in alliances remain independent, merging involves dissolution of both businesses activities to form a single entity. In mergers, businesses combine their trans bodily functions and fo rm a single and more powerful business. With change magnitude level of globalization that is being experienced currently, the level of opposition has increased tremendously as multinational companies which have a powerful financial base have been able to invest in different countries. Airline sedulousness has been one of the most hit organization an aspect that has made two or more airline industries coming together to form a strong organization (Kumar, 2012). One of the benefits of merging is increased competitiveness of the organization formed due to increased financial resources, technical resources and human resources. In addition, the level of competition between the companies forming a merger makes it easy for the company formed to make effective decision without fear of intense competition. Some of examples of successful mergers include travel Am and National alliances and Northwest Airline which merged with Delta to form one of the largest airline industry (Hecker, 2009) .Acquisitions on the other hand, involve a corporate action by a

Headhunters in Personnel Staffing Industry Dissertation

Headhunters in Personnel Staffing Industry - Dissertation ExampleSome businesses may require few replacements, and thus the cost of entering into such agreements is spirited when the commission charges are low. Further, signing written agreements to recruit workers with certain qualities comes as a contractual obligation that must be fulfilled. However, there are instances where headhunters may not find the ideal candidates, which puts their competitiveness at risk or risk legal action from employers. Employers also benefit from gentlemens agreements. There are instances where headhunters save businesses in dire need of employees. In these situations, the employers need urgent solutions that are easily found through gentlemens agreements. Designing and signing of a legal contract would be time wasting for both parties. In normal practice, headhunters may lure employees from competitors. Such actions cannot be easily put in legal terms. Thus, requiring headhunters to sign a written contract is detrimental to the personnel staffing industry. An agreement between headhunters and businesses should be treated as a legal contract. Headhunters and employers would hence be in a binding agreement. In addition, headhunters should clearly outline their charges and the modalities of their operations. Recruiting agencies are crucial in an enabling the meeting of employers and prospecting employees. For example, in the case, Cantell, et al. V. hill Holliday Connors Cosmopulos, Inc., the recruiter enabled Hill Holiday to meet Nancy Lehrer, whom it employed later. Though there was no signed agreement, headhunters enabled Hill Holiday to secure an employee thus, they ought to pay a commission since it is the only way of life recruiters make money (Conklin 25). I believe that the agreement between the plaintiff and the defendant in the case could be strengthened by clear guidelines in regard to the operations of the recruiter. In such a case, an employer can know that it o wes headhunters for any communication it makes with their referral. Thus, the industry can continue surviving with its current simplicity.

Public personnel management Essay Example | Topics and Well Written Essays - 500 words

Public personnel management - Essay ExampleThis research will begin with the contention that payment in lieu of taxes or otherwise referred to as PILOTs are most commonly paid by large landholding non-profit organizations, especially universities and hospitals and are unremarkably paid on a voluntary basis. It is only logical to argue that because these non-profit organizations receive basic operate from cities in which they are situated at, and are funded by real estate taxes, every property owner should pay something in return. These payments are usually made to the local governments by the non-profit organizations because the receive local services comparable roads, fire protection, and the likes, but are ultimately exempted from paying property taxes because they primarily provide charitable work. In cases of cities that are struggling with budgets, non-profit organizations that are financially healthy and that own a substantial amount of tax-exempt property can be a useful a venue for raising revenue for the city. These cities practically want the non-profit organization to chip in some cash in bailing them out of the financial quagmires and to make up for the forgone taxes. So should the non-profits pay PILOTs? The researcher would like to say that they should pay taxes because all owners of any property in the community, whether for-profit or otherwise receive services from the local governments or the cities such as roads, sewers, constabulary services and the rest and these services have been funded by taxes from real estate.

Nonverbal Communication Codes Essay Example for Free

Nonverbal Communication Codes Essay1. What communicative heart and souls are universe sent in this go steady?Why are you looking at at me? Is the nonverbal gist that I would take from the cleaning lady with the bad tan.2. What showcase of nonverbal conversation codes are being used to deliver the messages?I believe the nonverbal message in this figure of speech is Affect Displays. A woman with an obvious bad tan seems as though she has a minus reaction to the human beings thats doing a double take, looking at her. Her facial expression has a look of irritation from the staring3. What effect does distributively message have on the other people in the image?It is hard to determine the effect on the other people that is in the image however, I suppose the people that are around them that saw the interaction shouldve felt the awkwardness as well. It would be obvious that the signal would be not to get involved and to look a instruction.4. What nonverbal communication sk ills and strategies could be used to communicate effectively in this situation?Smiling or show a friendly face and eye contact should have been made to reduce the feeling of inadequacy or awkwardness.1. What cultural barriers are seen in this image?I believe the gentleman is focused on the group of woman because he is trying to figure out their dress and culture because it is different than his.2. What type of nonverbal communication codes are being used to deliver the messages?I feel like the type of nonverbal communication codes that is being used is Affect Displays and Regulators. The gentlemans posture is used to communicate his emotion and his posture asked the question, what are you are doing, and why you dressed that way? This is an example of the affect Displays because his posture is showing emotions. The other code that is then displayed is the regulator because he is giving eye contact to the group with a facial expression, and open mouth or raised(a) eyebrow, trying to get the groups attention.3. What effect does separately message have on the other people in the image?The effect that each person has in the image is of non-affect. No one has notice the gentlemans non-verbal communication methods. Either no one sees it, or he is being ignored, based off of the individuals in the picture.4. What nonverbal communication skills and strategies could be used to communicate effectively in this situation?The nonverbal communication skills and strategies that arse be used to communicate effectively in this situation were simply being a friendly face and smile to show no threat. Also, if the gentleman was genuinely serious, he should have stopped and face the group that he was trying to get their attention1. What nonverbal messages are being sent in this image?The nonverbal message in this image says that there are still places in Asia where smoking continues to be allowed in some public places and, smoking is a popular thing to do.2. What type of nonve rbal communication codes are being used to deliver the messages?The nonverbal communication code that is used to deliver this message is the Adapters. Adapters are nonverbal behaviors that help you satisfy personal needs and adapt to the immediate situation or surroundings.3. What effect does each message have on the other people in the image?The effect that being an adapter in this image has on other people in the image I believe is that smoking is addictive and if one person smokes a ass and you are a smoker thing you will want a cigarette as well.4. What nonverbal communication skills and strategies could be used to communicate effectively in this situation?I am not a smoker I would either leave the room or show displeasure from secondhand smoke.1. What cultural barriers can be seen in this image?2. What nonverbal messages are being sent in this image?3. What type of nonverbal communication codes are being used to deliver the messages?4. What effect does each message have on the other people in the image?5. What nonverbal communication skills and strategies could be used to communicate effectively in this situation?1. What cultural barriers can be seen in this image?The cultural barriers in this image can be defined as business people who are possibly on their way to work on being a know it annoyed by a woman on her cell phone, not paying attention to where shes going.2. What nonverbal messages are being sent in this image?In this image, the people display a busy, business like image. The affect display can be displayed through their posture, and by putting little expression on their faces. It is almost as if it is a hostile rush to get where theyre going.3. What type of nonverbal communication codes are being used to deliver the messages?The nonverbal communication codes that can be displayed from this image is the Affect Display.4. What effect does each message have on the other people in the image?It seems as though the people in this image are annoyed by the woman was talking on her cell phone and not paying attention to where shes going or having a very loud conversation.5. What nonverbal communication skills and strategies could be used to communicate effectively in this situation?Lady, please hang up the phone and watch where youre going.

The structure of the play Essay Example for Free

The structure of the play EssayIn the Requiem we see Willys funeral, but alas, the friends and customers he submited to have has not shown up. Linda and cheerful ar confused as to why this is, but Charley, Biff and Bernard know and have come to terms with the fact that Willy was not well want and that his business ventures were ill-fated and old-fashioned. Biff finally opens up and says that Willy had the wrong dreams and Willy never knew who he was. Happy is distressed by what Biff says and is almost ready to fight. Happy obviously still believe in Willys ideals and in capitalism and states that he is gonna win it for him (Willy) much to the distress of Biff who knows that it is a vain attempt at acquiring rich quick. Linda is comforted by Charley, who says that being a salesman is a good profession and that a salesman has got to dream. Charley goes on to say he was a glad man with a batch of cement, this could be interpreted as the author saying that most people are happy t o work for a purpose, e.g. Socialism.throughout much of the play we see Willy symbolising old capitalism, the teaching that if you work hard and are well liked then you gain lots of financial wealth. In the Requiem we see the death of this old capitalism due to the unscrupulous nature of new capitalism which unfortunately, is not dead yet. Ben, Willys brother, symbolises new capitalism, the belief that if you are merciless and cut-throat in business then you will gain financial success.Much of the play is spent showing how new capitalism is getting rid of old capitalism. The structure of the play Throughout the play we have frequent flashbacks to the gone, as Willys life falls apart and he dreams about the past to preserve his happiness. As the play progresses, the flashbacks become more frequent and crossover more into the present. The flashbacks are essential to the rest of the play and provide vital points that are key to the story.As the flashbacks become more frequent and fr enzied, Willy starts acting out the flashbacks in the present. This makes him appear crazy and even leads Biff and Happy to openly claim Willy is not their father. Miller uses these flashbacks to adequately convey the emotion and structure of Willys breakdown to the audience. Conclusion Death of a salesman could easily be interpreted as an set upon on the unscrupulous nature of all capitalism, but this is only a small part of the play.It is an emotive story of the last few days of a failed salesmans life, as he seeks happiness in the past and can not face the reality of his life. It is about a man who has been robbed by time and takes resort in the past when he was well liked, yet in the present no-one in the business world likes him. Miller has written Death of a salesman in a powerful way and is successful in his purpose of touching the reader and making the read thinking about the world and the life they lead.

Budgeting in the Hotel Industry

Budgeting in the Hotel IndustryAbstr crookThis study foc engagements on the opinion of budgeting in hotel industry particularly on the human face of Marriott Hotel and Resorts. It primarily identifies the current bug outs, challenges and opportunities face by Marriott Hotel. It also develops to find out mixed aspect of budgeting deep d aver hotel industry specialally on how to develop more positive implementation of budget in terminals of the compeverys fiscal performance. Using information gathered from interview and personal experience upon placement, the investigator should be able to provide explanation and practical solutions or recommendations related to the common findings or maybe the aim of the study.Chapter 11.1 Main Aims and Objectives of The StudyTo provide a wide-ranging discussion on the concept of budgeting and their implementation within hotel industry is the main purpose of this study. Through a case study approach, the adjacent argon the main specific objectivesTo describe the process of budgeting employed by Marriott Hotel.To identify the current issues, challenges and opportunities faced by Marriott Hotel.To propose practical solutions and recommendations on the identify issues, challenges and opportunities.1.2 Research QuestionsBudgeting is an essential element in whatsoever industry. In this case, the concept of budgeting is foc apply on the following problemsHow Marriott Hotel employs the process of budgeting?What atomic number 18 the current issues, challenges and opportunities faced by Marriott Hotel?What are just about practical solutions and recommendations on the identified issues, challenges and opportunities?1.3 Background of The StudyHoteliers hold budgeting and forecasting for strategical provision and financial control, and as a standard against which to measure actual operating runs. Financial forecasts and budgets jakes streng whence forethoughts control of hotel operating expenses and service of proces s observe the benefitability of the proper(a)ty. Budgeting is planning. In order to make meaningful decision about the upcoming, a passenger car must compute out front. One way to face out front is to prepare budgets or forecast Coltman, Michael M. (1998). In past few stratums the enormous booming of the tourism industry, budgetary practices in hotel industry has catch a operatively studied area of wrinkle research and activity. Previous research into budgeting practice was undertaken by Schmidgall and Ninemeier (1987 and1989) within the USA, Collier and Gregory (1995) dealt on practices of prudence invoice of six (6) organizations including budgeting. The early and limited accounts of way accounting particularly budgeting within hotel industry paved way for outgrowthd effort of few cordial reception educators to the need of undertaking research into budgetary practices within the industry (Schimidgall et al., 1996). Now days, research work on management accounting and practice are ripening un handle some(prenominal) former(a) research field.The findings of this piece of individual work to stop out a research work in the area of management accounting specifically on budgeting aspect and also to look on the relevance and applicability on the case of Marriott Hotel. It also emphasize that the literatures to be utilise on this study increases until the conclusion of the completed research activity. Other management accounting principle antecede also be considered.1.4 Significance of The ResearchAt the end of the research project, the investigator should be able to provide a better way of planning budget as well as their proper use. After determining the important issues, challenges and opportunities on the budgeting approach or strategy of Marriott Hotel, this study give be beneficial to otherwise hotel companies and related tune in the hospitality industry especially those who are experiencing similarly related problems. This study a llow for increase the consciousness and provide provide a better taking into custody of the issues and problems concerning budgeting among most hotel companies and organizations.It leave alone improve knowledge done the use of accounting principle as well as definition of important concept, interpretation and epitome of financial statement is the main priority. Also, this leave behind contribute an strong approach in addressing budgetary problems and severeies. This paper is top offly important for organization that follows appropriate accounting standard and use it for planning the budget and control the exist and expenditure to deploy effective budgetary management within the hotel industry.Chapter 22.1 MethodologyThis is a descriptive research in terms of its purpose, qualitative in terms of its process, case study in terms of methodology, and applicable in terms of its out gravel. The researcher used the descriptive research since descriptive research is used to obtain information concerning the current status of the phenomena to describe what exists with respect to variables or conditions in a situation. The methods involved range from the survey which describes the status quo, the cor analogy study which investigates the relationship between variables, to developmental studies which find oneselfk to determine change over time Descriptive research, also known as statistical research, describes data and characteristics about the population or phenomenon being studied.Further, Qualitative research is all about exploring issues, sympathy phenomena, and answering questions Its Mainly focuses on meaning of words and the research fateting and in terms of designing the research is the main focal point. Similarly, case study is also used on this project Case study research excels at bringing us to an understanding of a complex issue or object and can extend experience or add strength to what is already known through previous research. It aims to develo p get along understanding of the case as possible and is non linked with some(prenominal)(prenominal) particular research technique.This method involves the researcher to inquire more in enlightenment analysis and examine thorough a real life experience of a person. It is also noted how these behaviors change as the individual adapts and reacts to that particular situation. The find and identification of all the important variables which have contributed to the history or development of the chosen subject is also feasible through this method. In this study, the researcher used applied research since it admits the analysis of a real life situation and explores the problem, issues associated with a real life scenario, which is happening at the moment, and establishes a strong fellowship with the real environment.2.2 Data Collection and AnalysisData collection or requirement for the research covered both primary and secondary sources. The sources of data are the following prima ry data interview and personal experience and secondary data published literatures directly linked on the subject. Data gathered from the interviews leave be analyzed by comparing the common theme from the respondent. The interview involved double-deckers working on Marriott Hotel who exercise management accounting particularly on the budgeting aspect. Interview is an effective way to accumulate some inside information of one particular company and discover important facts that any individual came across and also share experiential knowledge.The information gathered from the interviewee were directly quoted or referenced to support the initial observations of the researcher. Analysis and discussion of findings were included to both literatures and the facts that obtained through investigation. Using the theories and principles of management accounting, the researcher came up with discussions, conclusion and recommendations as a par of the project and also to provide a clear und erstanding of the sinless project.Chapter 3Literature ReviewThe literature studies in terms of research work in management accounting as well as various other related topics in budgeting are extensive. This chapter covers the related literatures conducted on the area of study. By undertaking such approach , the research may be lead accordingly by discovering the source of the research, what and how much have been done in the past and what is still yet to be tackle. Besides providing background of the study, this study will also provide the necessary theoretical and various other related aspects in order for the research to stand convincing. References are taken form many a(prenominal) some other(prenominal) different resources specifically, in the area of budgeting in hotel industry and issues on budgeting.3.1 Budgeting in Hotel IndustryThis section provides a fundamental understanding of budgeting concept in hospitality industry and their use in their daily operation. The use o f budgetary control is one of the key detective controls in many hotel cour translates Chin, J., Barney, W and OSullivan. The traditional idea on the concept of hotel is a sort of business establishment that move outers paid temporary housing or simply lodging. Such services are provided in a short term basis and it concludes in a specified period of time. In the meantime, money is often referred as the income of the business and on the other hand budgets provides a guide situation for any expenditure and increase the shareholders wealth and owners interest in terms of providing a standard service for the business to stand creditable. The budget is like an airline Pilots flight plan it sets out in contours where to steer in order to reach a given objective Fenton, Lawrence, Fowler, Norman A., Parkinson, Geoff.Without a clear budget in mind, the business would not achieve the targeted return or perhaps maximised return take by the owner of the business since it cannot identify th e risks and lives involved in its future day trend. The process of budgeting is considered to be a valuable control overlyl in the hospitality industry. The primary concept and as stated before, hospitality industry is an operation establishment that offers short-term paid lodging to mostly travellers, tourists and other people. This is the traditional and main or common idea of people when they hear the term hotel.In the earlier days, hotels services were limited, such as a hump and its complete bedding, a locker, a small table most of the time side table, and a washstand that includes bathroom and other comfort facilities. Additional features include telephone service, television (cable TV), and other necessary yet basic things like coffee or tea making accessories. In addition from the extended line of facilities and services, hotels also include some other special operations. At present time, the services provide by hotel has extended far more then their spirit business an d presently hotels are offering events, banqueting and conference services.Most comm keep downly hotels are said to be service-oriented. The identity of a hotel is based on the service particularly on the shade and overall operational standards. The presence of a hotel classification based on stars rating system.3.2 Why Budgeting in cordial reception Industry?The use of budget and budgetary control is now a vital part of the Hospitality industry accounting and should then be use as a benchmark to measure their performance as well setting up their financial target. The budgeting process is often used not only to plan a chief, but also for target setting and raising individual performance. Adams, Debra. Hotel business alone is continuously growing in the 21st century. The UK hotel market was treasured at 14bn in 2006, having an increased by 28.9% since 2002.This industry comprises hotels and other accommodations, restaurants, fast food retail, bars, and catering. In order to susta in in this competitive market or to perform as a successful key player, any hotel industry must adopt budgeting hence this will assist the management to plan ahead for their future target. Budgeting is planning. In order to make meaningful decisions about the future a handler must look ahead. One way to look ahead is to prepare budget or forecast. Gareth Owen (1998) has explained budgetary process in hotel business by drawing a budgetary cycle.Environmental Influences audit infixed resources auditActual resultMaster BudgetDepartmental BudgetStrategic Plan(3-7) yearsAnnual Business planLong term Strategic GapShort term Operational gap(Accounting for Hospitality Tourism leisure Auth Gereth Owen Second edition P 297)The author has explained the overall planning cycle a top down process and for a long term objectives should determine any short term activity that has a significant impact in operational process. A strong hand in arbitrary their daily operation for instance what is done from minute to minute, hour by hour and day to day will have a direct impact on long term plans. On the other hand controlling in any short term activities will directly influence in any long term objective. Therefore long terms aim or objective needs support from short term objective.There are several kinds of budgets are employed in hospitality establishment. For instance groovy Budget, Operating Budget, Master Budget, Departmental Budget, Fixed Budget, Flexible Budget. Each of these different kinds of budget comprise of many other type.3.3 Budgetary processThe process of budgetary practices in a hotel starts with the discussion sectional budget, the consequence behind that is a departmental budget will give overall apostrophize related to the many separate of the hotel for instance a house win cannot be estimated without knowing the cost associated with department like housekeeping, valet, repairs and maintenance, room service reception etc. Also bills budget cannot be on the watch without the knowledge of departmental revenue and expense hence the overall cost of the hotel. Departmental budget is probably the most difficult to prepare after the sales budget and involve a lot of manpower and moreover time consuming. The departmental budgeting process can be summarised in four steps.Assign a task for the department autobuss to gather information such as revenue, cost and expenditure.Analyse the past trend and estimate any revenue generated by the revenue centres like Brassiere, Banqueting, Restaurant, Front Office (reception), business centre, room service.Subtracts any expenditure from the estimated revenue related to the department.Finalise the information with the department managers before combining into one reportAt this point all the expenses and revenue should be combined with a detail report of explanation for the budgeted cost and revenue for that specific period, the department manager will have to decide whether this budget is feasible ove r that period or not, once this has been approved by the D.O.F it will then be combined in the Hotel Master Budget.Once the departmental budget has been established its time to prepare the cash budget, this will help the management to see the detail view of their cash inflows and outflows and will enable to plan a head for any expenditure. In todays financial world almost every company adopt a cash budget as its help the management making decision about their future abilities for paying any debt as well as expenditure.Having discussed the budgetary process, many hotel industries uses more advanced, reliable techniques in addition to budgetary process to clarify any last minute adjustment prior to the budgetary period another word forecast is an updated version of the final budget. Forecasting is chiefly use in budgeting and it also could be applicable to many other aspects in the industry. A more accurate forecasting of room occupancy rates would facilitate strategic planning and e nhance the decision-making procedures of hotel management companiesForecasting is normally done in monthly basis prior to the beginning of the month, many company has more snitch forecasting policy. ii most commonly use forecasting method is the moving average and multiple regressions and this process is normally carried out by the pay department of any hotel.In Marriott, the hotel and its management start to prepare the budget in middle of the year for the upcoming next one year. The officers and members of the top take aim finance management are the ones responsible for the completion of the most appropriate and inclusive yearly budget. The hotel uses a lavatory up approach budgeting system another word participative budgeting method. Participative budgeting involves employees participation in preparation of the budgeting at various level of organisational aspect, even though the final decision is made by the top level management. Participative budgeting gives employee an exc ellent opportunity to take the owner ship of their own budget document and motivation to meet the target. A budgeting system in which all budget holders are given the opportunity to participate in setting their own budgets.In this method all the managers are responsible for preparing their own departmental budget with the assistant of a finance manager. The departmental managers normally start preparing the budget in the month of July based on past trend, the managers will look ahead for the whole year projected expense like wages and salaries, any fixed and variable cost like labour cost and then calculate the required profit by the owner. The managers will then label the budget inside-out to clarify is it practical? Is it reachable? The finance manager will then put forward their draft budget to upper level finance management for approval. Once this has been approved by the Director of Finance, general manager and the executive team it will then unite in their master budget and f inally a copy of the Master budget will be sent to their regional office for approved by the Area director of finance.Marriott previously used a software package for helping the departmental manager preparing the budget which no longer supported and exchanged with the idea of using Excel spread shit Template. This template helps the manager whose are not very budget educated and has a limited understanding of budgeting concept. After end of each month the hotel publish an internal PL (Profit and Loss account) report for the departments to evaluate the performance. The department head will be asked to critique on their result to the director of finance (DOF) and DOF finally create a critique report which will be reviewed by the regional office.The following discussion is an example of Marriott Hotel Master Budget for a year. However, it is noted that specific figures are altered for the purposes of corporate confidentiality. disport refer to a copy of the Master budget in Appendix IF igure 1.1 is the detailed presentation of the hotels revenue target for the year 2006. As seen on the records, the room sales have a considerable portion in the total revenue because of the fact that this is the core of their entire business operations. This figure has been compared with the budget of the previous year 2005. Basing on the figures obtained from the comparison, the total room revenue significantly increased over12-months period. Depending on the upcoming business, the hotel management set this target for example, if any major function taking place in the month of August during the summer particularly this year, they then increase the target for the profit and revenue compared with the previous year.The total number of room sales revenue holds 25.44% share in the total sales. In this particular hotel, we can also see that they make the most revenue from the banqueting service although the room sales are their core business. The banqueting service has a share of 63.21% of the total sales. Meanwhile, the total Food and Beverage sales revenue has a significant impact in the hotel business. As a primary section of the entire hospitality industry, it plays a significant role in any hotel industry business.After determining the target for the total revenue of the hotel, the officers and members of the top level finance management who is in control of the overall budgeting process will start to look into the hotels expenses and wages. The department head will be asked to gather the needed information and come up with the numbers based on past business trends and experiences. The finance director will then discuss and undergo further clarifications with the department head before approving a unified master budget.In Figure 1.2, figures show the breakdown of all the expenses. The General Admin cost mainly consisted of the Directors remuneration and other hotel general expense including Directors Parks. From the data presented, it shows that this is one o f their main expenses accounting to 32.42% of the total expense. Repairs Maintenance is also a major cost centre. This is due to the fact that it takes off a great amount of the hotels profit especially in the case of providing finances in fixing and repairing hotel equipment and facilities. Meanwhile, Sales marketing expenses are mainly accounted to finance hotels advertising campaign to promote their business and how to develop their services. On the case of Advertising, it is fixed over the whole year but could be changed depending on the business.Lastly, Figure 1.3 gives an itemized breakdown of the payroll expense including rooms, food and beverages, and other departments. The Food and beverage section employs the biggest number of people. As an important part of the hotel and its entire operations, it needs a great number of manpower to provide services to the hotel clients. The changes in the wages are brought about by trends affecting the whole hotel business operations.Af ter determining all the expenses and the sales target, the officers and members of the top level finance management will then subtract the hotel expenses from the revenue figure to finalize the targeted profit figure.A monthly forecast takes place at the beginning of each month in addition to their quarterly forecast. For example in their 2008 budget they will have a monthly forecast for the month of January as well an advance forecast for the up coming next three month to see if there is any rapid movements in the current trend and perform any last minute adjustment. A forecast can be draw as a latest update for the operating budget where a budget is a permanent financial planning for the year. A forecast is not expected to balance with their budget figures as they are flexible in terms of their use and can be changed to meet the demand of the business.3.4 Issues on BudgetingIt is argued that budgeting is considered as an old system of control (Malmi, 2001) or a traditional manage ment accounting (MA) technique (Burns and Yazdifar, 2001). Moreover, it has weaknesses and pitfalls particularly in its entire process (Cruz, 2007).Budgets are prepared on the base of some known factor as well as unknown factor which really means making a future plan just by predicting the possible future business. Budgets preparation also requires disclosing companys financial information which could be use by the foe such as their financial performance result. Moreover any surplus in the budget could lead to unnecessary spending for instance if an expenditure budgets is overvalued then there might be a possibility to find ways to spend those extra fund.There are so many limiting factors in budget and this has been criticised by many individual in the past. Following are the few criticism extracted from the Management accounting-Performance evaluation book.Budgets are a commitment. They therefore act as a constraint on doing anything different.Traditional budget are seen as a mech anism for top down control by precedential management.Traditional budget restrict flexibilityBudget reinforces barriers between departmentDuring the interview with a Finance manager from Marriott hotel, the researcher has found out some specific problem that a manager encounter when preparing the budget which conclude a bad performance in their actual outcome. It was explained that why a manager or hotel dont meet their budget could be subject to preparing a budget that is graphically unsuitable. Following are the highlighted points that came up during the interview.Unrealistic / too optimistic If the budget has been prepared by a senior level management based on their own assumption, might not be realistic or acceptable by a lower level manager and could even result a failure to meet the target. A departmental manager will have a better understanding of their target for the specified period rather then being too optimistic about the close set by the senior managers.Over estimate / under estimate A manager tends to make the common mistake when preparing the budget by both over estimating or underestimating the budget. From a budgeting point of view the both issues are identified as a bad influence.Not much participation from the bottom level management Sometime when preparing the budget becomes sort of an empowering issue and the senior level management ignore the fact of participation by a manager whom it will be assigned. On the other hand a lower level manager might not be interested to add any comment on their budget due to lack of understanding in this area.Poor planning A poor planning could really effect any budgeting therefore use of proper time management is very important when preparing the budget.Use of past trend comparing the past trend result will give them more accurate information whether the set target will be achievable or not or anything particular they need to look at, compare to previous year result.Communication gap lack of communicati on between top level management and bottom level management.Despite the freshman interview with a finance manager, the researcher has also interviewed a top level finance manager, who discussed the issues by putting them into two groups. This could be as follows.Two Groups 1. External Issue 2. Internal Issue3.4.1 External issuesUnfortunate event (for instance natural disaster) A sudden natural disaster or any unfortunate tragic event could significantly affect the budget for any fiscal year.Changes in government rules and regulation Any changes in government truth for instance health and safety issue or maybe increase in taxation might cause a review of the budget and to carry out a review process will cost more time and money.3.4.2 Internal issuesHotel renovation This is a practical example even the researcher has came across during working for the Marriott hotel, the researcher has found out delays occurring through out the life time of the renovation could result to many change s in their budget and tone ending of revenue and as the hotel funds are limited it is very difficult for the management to tackle this kind of situation.In relation to the bottom level management following are the major concernLack of understandingNot knowing the operation properlyCommunication across department ( Example CB)It was identified by the management that the most difficult part of a budget in any hotel establishment is the sales budget. Prior to conclude any figure in the sales budget a forecast should be done. Consequently the forecast number of room sales will give an idea of the cost related to the budget and the management will have a clear picture of different type of cost such as variable and outfit fixed cost. One of the major facts that will influence in the forecast for the sales is called as limiting factor also known as whiz budget factor. This means an additional increase in the sales volume will almost be impossible for instance the number of rooms forthc oming is fixed and therefore the management cannot sell any more then what is available.This has left them with no choice for any additional sale except an increase in the room price as a consequence they must make sure that they are in line with a hundred per centum occupancy rate during the festive season or if possible most of the time during the year. Same issues also influence their restaurant budget such as fixed number of seats available in their restaurant and not able to accommodate any extra guest and this may well result in loss of any potential sales as they cannot increase the seating capacity of the restaurant. There are several kinds of limiting factor can be found in the hospitality industry. According to Richard Kotas and Michael Conlan such limiting factors are like insufficient capital, shortage of efficient labour, management policy, consumer demand.3.5 Budgetary behavior and employee motivationIt is found that different aspects of budget/ budgeting can affect motivation of employees. Kenis (1979) believed that a tight but attainable budget approach is the most effective way to motivate managers to perform better. The budget may be set as a target that management are motivated to meet, a realistic forecast of the likely outcome, or some combination of these goals. Hofstede and other have suggested that the target must be accepted by the budget holder, and this would usually be achieved with a bottom up or interactive approach Collier, p., Gregory. Chris Argyris (1952-1953) has indentified that budgets and budgeting can be related to at least four human relation problemsFirst, budgets pressure tends to unite the employees against management, and tends to place factory supervisor under tension.Second, the finance staff can obtain feelings of success only by finding geological fault with factory people.Third, the use of budget as needlers by top management tends to make the factory supervisor to see only the problems of their own departmen t.Finally, supervisor use budget as a way of expressing their own patterns of leader shipFurther, to be able to understand the level of such effect, it is essential to include specific organizational or employee factors in the analysis. For example, not enough time to educate department managers on the subject of budget and without a clear understanding they are allowed to operate their own department by themselves even though there is substantial training for budget is necessary, Therefore, what is needed is a intend training schedule for managers and employee (where required) for budget rather then holding inspirational presentation or seminars. Swieringa and Moncur (1975) found that greater participation in the budget-setting process increases the quality of budgets in other words, that there is a direct benefit of budgetary participation on subordinates behavior.The absence of the right environment is the root causes of many budgeting issue specially those one relate to employ ee motivation. In many companies unit managers are acting like Gods because what they say is what would employees are intended to do and blush though at the end of budget preparing process Is there any reactions?, is there any question or suggestion? in most cases its seems like a bit of an empowering issue like a teacher is giving out the homework to the student. Budget matters are worst.Managers are always allowed to contribute