Urban tourism in East end London, a case of Spitalfield Market Research Paper

Urban tourism in East end London, a case of Spitalfield Market - Research Paper Example The development of tourism destinations worldwide has been resulted because of the increase of competition in the tourism and hospitality sector. The efforts made by governments and organizations of the private sector for the support of the tourism industry worldwide are characterized by the following trend: innovation is promoted while emphasis is given on sites and activities that are likely to result not just to economic but also to social benefits.The value of urban tourism within the global market cannot be denied,not all urban tourism destinations manage to respond to the requirements of their role. Spitalfield Market has been initially established in order to cover the needs of the local community for a Street Market. Moreover, issues like sustainability have become an indispensable part of the policies developed in the particular sector. Current paper focuses on a particular sector of the tourism industry: the urban tourism. Reference is made to a well – known Spitalfi eld Market in East London. The potential role of this Market as an urban tourism destination is critically examined using existing literature but also an appropriately customized survey. The findings of the literature and the empirical research lead to common assumptions: Spitalfield Market has many elements that could justify its characterization as an urban tourism destination; however, it is clear that the specific Market does not fully meet the requirements of urban tourism destinations... The sites of cities, which can be chosen as urban tourism destinations are not standardized. In accordance with Law (1993) urban tourism is more related to entrepreneurial activities; this means that when having to choose among urban tourism destinations, the one which is related to specific business or industrial activity should be more aligned with the requirements of urban tourism destination (Law 1993 in Selby 2004, 11). In the form described above, urban tourism can be used in combination with other forms of tourism – especially the cultural tourism – so that the expected benefits for the local community to be increased (Wahab et al 1997, 215). On the other hand, Hall (2005) notes that the primary reason for the establishment of urban tourism has been the need for the achievement of specific economic benefits for cities worldwide (Hall 2005, 196); thus, when similar initiatives are undertaken, it is necessary that their economic benefits – referring to econo mic benefits for the communities involved - are taken into consideration. 3. Urban tourism in East end London – Spitalfield Market 3.1 Current role of Spitalfield Market as a destination of urban tourism In order to identify the potential role of SpitalField Market as a destination of urban tourism it would be necessary to refer primarily to the Market’s characteristics – structure and facilities. Moreover, it would be important to describe briefly the products available in the particular Market; the range and the types of these products could be used in order to prove the value of the Market for promoting products of specific qualities/ variety. In accordance with a recent

Expansion Opportunities Abroad Essay Example for Free

Expansion Opportunities Abroad Essay With the proposed expansion of CPI in other countries like Brazil and the some European states, we need to consider three things: 1) the market share of giant corporations in the same business, 2) the company’s capital size, and 3) the price elasticity of the products to be sold (in those countries). While all these factors are of salience in the company’s operations, it is assumed that the relative complexity of the market is an avenue of uncertainty. Other factors like political stability may influence considerably the company’s operations as much as the presence of giant corporations in the business. The presence of giant corporations in the same business can be staved-off by setting commercial offices in places that are without the presence of these corporations. For example, if giant corporations are well concentrated in a particular city, the company should establish subsidiaries in semi-urban areas. This would stave off competition as well as maximizing the limited consumer base (semi-urban areas have a considerable consumer size). The company’s capital size should also be considered. Capital provides a firm the working materials to produce goods and services to the public. Capital and labor make up the so-called â€Å"inputs of production† of a firm. Therefore, if the company is going to expand overseas, it must first negotiate on the volume of capital that is needed for expansion (and of course, the associated risk). In this case, 5 to 20 % of the company’s capital will be used for expansion. This is a fair evaluation of risks involved in the venture as well as the proposed distribution of capital in â€Å"host† countries. The real problem though lies in determining the price elasticities of products to be sold in the market. Although the company fared well by concentrating its sale to regional places, this would not be the same when it goes international. Price elasticities generally become stable and somewhat inflexible once prices also become inflexible. The implication: those companies with large capital bases will tend to survive; those with small capital bases will either merge to survive or exit in the market. Even if the company set-up subsidiaries in semi-urban places to prevent competition, there is no assurance of success. Below we shall discuss nature and definition of price elasticities. There are two primary types of elasticities: price elasticity of demand and price elasticity of supply. Here we are concerned only with the former since the company’s expansion abroad depends on the sensitivity of consumer demand to price changes. Price elasticity is defined as â€Å"the measure of responsiveness of a factor or variable to another factor or variable† (Buchholz, 1996). Price elasticity of demand is defined as â€Å"the measure of responsiveness of quantity demanded to a change in price, all other things held constant (ceteris paribus)† (Price Elasticity of Demand, 2007). General relations of price elasticity of demand: †¢ If PED 1 then Demand is Price Elastic †¢ If PED = 1 then Demand is Unit Elastic (equal response) †¢ If PED 1 then Demand is Price Inelastic In the case of products manufactured by CPI, specifically Super Clean, it generally experiences the third relation. If Super Clean raises the prices of its product by 5%, percentage change in quantity demanded would be less. The implication: by setting subsidiaries in places where there is the minimal presence of giant corporations, Super Clean would be able to control minimally the prices of its product due perhaps to the relative inflexibility of consumer demand. This would maximize profit. Even if giant corporations enter, revenues would tend to be stable because consumer demand is stable. This would generally reduce the overall risk of the company.

Alcoholism in the Workplace Essay -- Drug Abuse

Alcoholism in the Workplace In the United States, 17.6 million people – about one in every 12 adults, abuse alcohol or are alcohol dependent. (NIH: National Institute on Alcohol Abuse and Alcoholism, 2012) The Mayo Clinic defines alcoholism as a chronic disease in which your body becomes dependent on alcohol (Mayo Clinic Staff, 2010), and indicates that more than 100,000 Americans die annually from alcohol related causes (Johnson) . Aside from the physical problems that alcohol addiction can create, there are frequently emotional and social complications. Alcoholism is a disease that harms not only the alcoholic, but also the co-workers and family of the alcoholic. Society has given us stereotypical images of the alcoholic. Some of these stereotypes include a homeless person who is drunk every day, usually an old man, who is unable to do well at work or at home. While these stereotypes are not always true, there are some similarities in those who have been affected by this disease (Sarah Benton, 2009). The alcoholic usually has low self-esteem and feels guilty or shameful much of the time. In order to compensate for their feelings of frustration, they often may blame others for their own under achievement, and outwardly appear to strive for perfection in everything that they attempt. Often they act out of impulse, and when they fail, they are filled with self-pity and more frustration. At some point, nearly everyone will experience something negative in his or her work environment that is directly related to the abuse of alcohol. One personal incident that comes to mind is of an occasion where my employer hosted a gathering to celebrate the accomplishments of several automobile dealers who had reached or surpassed sal... ... labor. Retrieved from http://www.osha.gov/SLTC/substanceabuse/index.html L'Etoile, M. (2011). Retrieved from http://www.opm.gov/employment_and_benefits/worklife/officialdocuments/handbooksguides/alcohol/index.asp Editorial Staff. (2012, February 24). The national institute on alcohol abuse and alcoholism. Retrieved from http://www.niaaa.nih.gov/FAQs/General-English/Pages/default.aspx Johnson, S. (n.d.). Genomics of addiction program. Retrieved from http://mayoresearch.mayo.edu/mayo/research/gene_unit/upload/genomics_addiction.pdf NIH: National Institute on Alcohol Abuse and Alcoholism. (2012, January 24). Medlineplus. Retrieved from http://www.nlm.nih.gov/medlineplus/alcoholism.html NIH: National Institute on Alcohol Abuse and Alcoholism. (2012, March 21). http://www.nlm.nih.gov. Retrieved from http://www.nlm.nih.gov/medlineplus/ency/article/000911.htm

Personal Statement University MBA program

It is no more new that the world’s most initiative providers are product of MBA graduate. It is only a man full of vision without direction will continue to aspire achievement from distant without pushing ahead into a reality. In the course of my seven years of experience in finance as well as extensive knowledge in areas of accounting, capital investment analysis, I discovered a huge necessity to study more in business education, and become a certified professional. When the choice of institution arises, I have got not to doubt the products of Hamline University from where I also graduated three years ago with evident of commendable testimonies displaced in my work place over the years. From findings, Hamline University’s degree curriculum is such an outstanding one. It is full of current need of a blue chip company who really strives to maintain standard and leverage proficiency among equals. This definitely must have been mapped out from substantive reports of continual research. In line with the aim of the institution, Hamline Uiversity’s MBA program became interesting to attend when Linda Hanson, Hamline President, declares that the program is aimed at producing the best trait in business education that will also radiates an excellent aura of critical thinking skills of a well-educated person. I sincerely believed this is of much important to a leader to put up good leadership skills in the present world where the dare need for one is yet unresolved. I have a vision, a mission coupled with the direction of a platform to fulfill the vision. It is all about becoming a professional in strategic management. While studying Master of Art in Management, courses like Foundations in Management & Leadership, Human Resource Management for Business and Managerial Communications most especially sustain the   aged passion to live a carrier in strategic management. With the recent diagnosis of integration insufficiency as the major challenge to MBA programs in Hamline University (Dean Julian Schuster), the new proposition to blend the business education into four 16-week module plus one 16-week specialization session seems promising. Further more, the plan to amalgamate finance, accounting, marketing and operations with leadership development and strategic analysis and ethical practices will help out in the corporate business. The proposed curriculum seems to be a continuation of my exposure during the Master program. I consider it a privilege to be part of the pioneering students of such great plan and bright prospect. A leading industry like Hp Company has a well grounded strategic management as its engine. This is the open secret of success. Strategic management enhances high degree of perfection in harmonizing working-team to work out a target within stipulated expectation. Strategic management is simply the science of drafting, implementing and analyzing decisions from different angles to drive home the objectives of an organization. It involves execution of policies and principles to achieve organizational purpose. It therefore combines the activities of various functional areas of business to achieve unified goal. It is the peak in management carrier performed by the Chief Executive Officer and the designated team(s). With the understanding of the high level of responsibilities and commitments required of my area of interest – strategic management, it is criminal to remain unsecured with the professional skills necessary for good service delivery to humanity and God. I hereby write to continue the mentoring I earlier enjoyed in Hamline University, now in the direction of Master in Business Administration. Your anticipated consideration is appreciated.

New Hire Communication Essay

We would like to welcome all new hires to TMG Inc. We look forward to a long and prosperous work relationship with each and every one of our new hires. Our main goal is to make sure the customer is always satisfied. As customer service representatives you are the first point of contact with the customers so we are going to make sure that each one of you is properly trained to assist the customers in any and every way. Here at TMG Inc. we provide phone, cable, and internet service to our customers. During your training each of you will learn about all of the products and services available to the customers. We offer on-site paid training which will consists of classroom training for one week and on the phone training for two weeks. Hours of training will be 8:00 a.m. to 4:00 p.m. with two 15 minute breaks and an hour lunch. At the end of the training course there will be a skills test to determine if the trainees are ready to communicate with customers or if more training is required. Once training is successfully completed representatives will be assigned an eight hour shift between the hours of 7:00 a.m. to 12:00 p.m. with two 15 minute breaks and an hour lunch. Each representative is expected to report to work and back from breaks and lunches on time. Each representative is responsible for informing the company of any absences and lateness via the attendance line prior to the start of the assigned shift. Failure to follow the proper procedures will result in disciplinary action. Each employee is allowed two call outs per month. Comp time will start to accumulate once training is successfully completed. Comp time is accumulated by work hours. Four hours is earned for every forty hours worked. Comp time can be used once twenty hours are accumulated. The dress code is business casual with  dress down on Fridays. Welcome to TMG Inc. Let’s make this work experience last a lifetime!!!!

Biography of Marco Polo, Merchant and Explorer

Biography of Marco Polo, Merchant and Explorer Marco Polo (c.1254–January 8, 1324) was a Venetian merchant and explorer who followed in the footsteps of his father and uncle. His writings about China and the Mongol Empire in The Travels of Marco Polo had a significant impact on European beliefs about and behavior toward the East and inspired the travels of Christopher Columbus. Fast Facts: Marco Polo Known For: Exploration of the Far East and writing about his travelsBorn: c. 1254 in the city-state of Venice (modern Italy)Parents: Niccolà ² Polo, Nicole Anna DefusehDied: January 8, 1324 in VeniceEducation: UnknownPublished Works: The Travels of Marco PoloSpouse: Donata BadoerChildren: Bellela Polo, Fantina Polo, Moretta PoloNotable Quote: â€Å"I have not told the half of what I saw.† Early Years Marco Polo was born into a prosperous merchant family in 1254 in what was then the Italian city-state of Venice. His father Niccolo and uncle Maffeo had already left Venice for a trading trip before Marco was born, and Marcos mother died before the expedition returned. As a result, young Marco was raised by relatives. Meanwhile, Marcos father and uncle traveled to Constantinople (modern-day Istanbul), encountering Mongol uprisings and the Byzantine re-conquest of Constantinople along the way. The brothers then headed east to Bukhara (modern-day Uzbekistan), and, from there, were encouraged to meet with the great Mongolian emperor Kublai Khan (the grandson of Genghis Khan) in his court in what is now Beijing. Kublai Khan took a liking to the Italian brothers and learned a great deal from them about European culture and technology. A few years later, Kublai Khan sent the Polo brothers back to Europe on a mission to the Pope, asking that missionaries be sent to convert the Mongols (no mission was ever sent). By the time the Polos returned to Venice the year was 1269; Niccolo discovered that his wife had died in the interim, leaving him a 15-year-old son. The father, uncle, and son got along well; two years later, in 1271, the three left Venice once again and headed east. Travels With His Father Marco, his father, and his uncle sailed across the Mediterranean Sea and then traveled overland, crossing Armenia, Persia, Afghanistan, and the Pamir Mountains. Finally, they set off across the Gobi Desert to China and Kublai Khan. The entire journey took about four years, including a period during which the group stayed in the mountains of Afghanistan while Marco recovered from illness. Despite the hardships, Marco discovered a love for travel and a desire to learn as much as he could about the cultures he encountered. Upon reaching Beijing, the Polos were welcomed to Kublai Khans legendary marble and gold summer palace, Xanadu. All three men were invited to join the emperors court, and all three immersed themselves in Chinese language and culture. Marco was appointed to become a special envoy to the emperor, which entitled him to travel throughout Asia, thus becoming the first European to see Tibet, Burma, and India. His service to the emperor was exemplary; as a result, he received the titles of governor of a Chinese city and earned a seat on the emperors council. Return to Venice After a successful stay of more than 17 years in China, the Polos had become extraordinarily wealthy. They finally left as the escorts to a Mongolian princess named Cogatin, who was to become the bride of a Persian prince. Though they had the use of a fleet of Chinese ships, hundreds of passengers and crew members died during the voyage home. When they reached Persia, the brides Persian prince had died as well, leading to a delay while the right match was found for the young princess. During the multi-year trip, Kublai Khan himself died, which left the Polos vulnerable to local rulers who exacted taxes from the Polos before they were allowed to leave. The Polos returned to Venice as strangers in their own land. When they arrived, Venice was at war with the rival city-state of Genoa. As was the custom, Marco funded his own warship, but he was captured and imprisoned in Genoa. Publication of The Travels of Marco Polo While in prison for two years, Marco Polo dictated an account of his travels to a fellow prisoner (and author) named Rusticello. In 1299, the war ended and Marco Polo was released; he returned to Venice, married Donata Badoer, and had three daughters while reviving his successful business. During this time, The Travels of Marco Polo was published in French. Published before the invention of the printing press, the book was copied by hand by scholars and monks, and each of the surviving 130 or so copies is different. Over time, the book was translated into many different languages and distributed worldwide. At the time of its publication, few readers believed that the book was literally accurate, and many questioned whether it was written by Polo or Rusticello. It seems likely that much of the book is hearsay, as it contains both first-person and third-person passages. Nevertheless, most of the books description of Kublai Kahns court and customs have been authenticated by historians. The Strange Worlds of Marco Polo In addition to accurate, first-hand descriptions of Asian customs, Marco Polos book also provided Europes introduction to paper money, coal, and other important innovations. At the same time, however, it includes stories of people with tails, lands occupied almost entirely by cannibals, and other impossible or unlikely claims. His description of coal is accurate and, in the long run, was very influential: Throughout this province there is found a sort of black stone, which they dig out of the mountains, where it runs in veins. When lighted, it burns like charcoal, and retains the fire much better than wood; inso- much that it may be preserved during the night, and in the morning be found still burning. These stones do not flame, excepting a little when first lighted, but during their ignition give out a considerable heat. On the other hand, his account of the Kingdom of Lambri (theoretically near Java) is pure fiction: Now you must know that in this kingdom of Lambri there are men with tails; these tails are of a palm in length, and have no hair on them. These people live in the mountains and are a kind of wild men. Their tails are about the thickness of a dogs. There are also plenty of unicorns in that country, and abundance of game in birds and beasts. Death Marco Polo spent his final days as a businessman, working from home. He died there at almost 70 years of age, on January 8, 1324, and was buried under the church of San Lorenzo, though his tomb has now vanished. Legacy As Polo neared death in 1324, he was asked to recant what he had written and simply said that he had not even told half of what he had witnessed. Despite the fact that many claim his book to be unreliable, it was a sort of regional geography of Asia for centuries, serving as inspiration for Christopher Columbus- who took an annotated copy along on his first voyage in 1492. Even today, it is considered one of the great works of travel literature. Sources BBC. Marco Polo. BBC History.â€Å"The Travels of Marco Polo/Book 3/Chapter 11.† Codex Hammurabi (King Translation) - Wikisource, the Free Online Library, Wikimedia Foundation, Inc.ï » ¿Khan Academy. Marco Polo. Kahnacademy.org.

Free Essays on Realistic Ratings

Tanylle Casper Realistic Ratings After a long day at work, Tom’s mother walks in the door and down the hall to Toms room to let him know that she is home. As she approached his door she hears a streaming flow of foul language blaring out from under Toms door. She quickly opes her 12 year old’s door to find Tom, pants sagging with a bandana on his head, screaming out the lyrics of Eminem’s latest album. She quickly turns off the thumping sound and asks Tom where he got the CD. He said that he bought in on his way home from school with the money he earning mowing the lawn. Music! What’s the big deal? Why should anyone care what an individual listens too? Music can create a mood. When someone wants to relax he might listen to calm soothing music. When someone is in a good mood, she could listen to upbeat top 40's music. When someone has had a rough day where nothing thing goes right, she may crank up the heavy metal. Or when someone is mad at the world he might throw in a rap cd. There is nothing wrong with just listening to music, but more often then not, that is not the case. Listening is not enough. People,especially young teens and pre-teens, want to look, act, sing, and dress like their favorite music star. Or, sometimes worse, they want to be the kind of people their idols are singing about. The government has made the music industry put warning labels on cd’s with explicit lyrics, but they are vague, limited to explicit material, and still anyone may buy the cd. Cd’s should be rated like movies, and those rated â€Å"R† should not be sold to teens younger then 17 without adult supervision, because parents need an easily recognizable rating system to decide if the cd’s lyrics might adversely influence their teen. Parents often throw up their hands and say ‘I can't always turn off the radio or monitor what they're listening too,’ and they’re absolute... Free Essays on Realistic Ratings Free Essays on Realistic Ratings Tanylle Casper Realistic Ratings After a long day at work, Tom’s mother walks in the door and down the hall to Toms room to let him know that she is home. As she approached his door she hears a streaming flow of foul language blaring out from under Toms door. She quickly opes her 12 year old’s door to find Tom, pants sagging with a bandana on his head, screaming out the lyrics of Eminem’s latest album. She quickly turns off the thumping sound and asks Tom where he got the CD. He said that he bought in on his way home from school with the money he earning mowing the lawn. Music! What’s the big deal? Why should anyone care what an individual listens too? Music can create a mood. When someone wants to relax he might listen to calm soothing music. When someone is in a good mood, she could listen to upbeat top 40's music. When someone has had a rough day where nothing thing goes right, she may crank up the heavy metal. Or when someone is mad at the world he might throw in a rap cd. There is nothing wrong with just listening to music, but more often then not, that is not the case. Listening is not enough. People,especially young teens and pre-teens, want to look, act, sing, and dress like their favorite music star. Or, sometimes worse, they want to be the kind of people their idols are singing about. The government has made the music industry put warning labels on cd’s with explicit lyrics, but they are vague, limited to explicit material, and still anyone may buy the cd. Cd’s should be rated like movies, and those rated â€Å"R† should not be sold to teens younger then 17 without adult supervision, because parents need an easily recognizable rating system to decide if the cd’s lyrics might adversely influence their teen. Parents often throw up their hands and say ‘I can't always turn off the radio or monitor what they're listening too,’ and they’re absolute...

Stalking Laws by State

Stalking Laws by State While most people probably have an image of stalking in their head that includes following a person around and sneaking peeks in windows the actual law and crime is much more complicated. The State of New York defines stalking as A persistent and unwanted pursuit of an individual by another that would cause a reasonable person to fear. It is an intentional and unpredictable course of conduct that can be annoying, intrusive, intimidating, threatening and harmful. But every state has its own definition of the crime of stalking with different issues that should be considered when trying to understand the laws. One of the common threads of what defines an action as stalking is if unwanted contact is made with an individual. In general, if someone has asked a person leave them alone and they attempt to continue any kind of relationship stalking has occurred.   Stalking Is a Serious Crime While some forms of stalking such as excessive phone calls or showing up at the victims place of business may not seem like that big of a deal these kinds of actions should be taken very seriously. Victims of domestic abuse have a high likelihood of being stalked by their former partner. However, perpetrators of stalking dont always have past relationships with their victims as is often the case with celebrities. Victims of stalking experience a great deal of fear and some have even been attacked or murdered by their stalker.  There have been many cases where cases of stalking turned violent. Some victims have even been attacked or murdered by their stalker. This is especially true in cases where the perpetrator is a former partner. If a friend or loved one tells you theyre being stalked you should contact the authorities.   Definitions of Stalking and Related Offenses in All 50 States and the District of Columbia AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming What to Do if Youre Being Stalked If you have reason to believe youre being stalked there are certain steps you should take no matter what state you’re in. If you suspect you are in physical danger always contact the police immediately. Keep records of any contact your stalker makes, this included digital communication such as text messages, emails, and instant messages. If your stalker sends physical mail​,  keep that as well. Make sure your home is secure against break-ins. A home alarm system which can automatically alert police in case of a break-in may be a good investment. The police are ready and willing to help if you are concerned you’re being stalked.  Ã‚   Source: National Center for Victims of Crime

Materiality in Auditing Essay Example | Topics and Well Written Essays - 2000 words - 12

Materiality in Auditing - Essay Example In the process of audit planning, the auditor takes the decision as to the level of materiality they will use, accounting for the entirety of financial statements that will be audited. This judgment is mainly done on the basis of the nature, size, and specific circumstances of omissions or misstatements that could influence the financial report’s user. Moreover, this judgment is also influenced by public expectations, regulatory requirements, and legislative requirements (Vaujany & Mitev, 2013: p32). This paper seeks to discuss the importance of materiality in the auditing context, as well as to assess the secrecy of materiality levels used by auditors. According to Porter et al (2014: p73), the term material is critically essential in the context of auditing. Materiality definitions in financial reporting are especially critical to auditors, financial statement preparers, and financial statement users. While only two of these stakeholders may be involved in making decisions on materiality, in this case the auditors and the preparers, the definition of materiality in auditing is oriented more towards the user. The user’s judgment of decisions on materiality is central to defining materiality, rather than the judgment of the financial statement preparer. Budescu et al (2012: p24) define materiality as one of the fundamental and essential auditing concept, noting that the Auditing and Assurance Standard-13 on audit materiality establishes the materiality concept’s standards, as well as how it relates with audit risk. A fair and true financial statement and how it is presented will depend on the materiality concept, amon g other things. Keune & Johnstone (2012: p1650) note the relative nature of the materiality concept, arguing that what is material in a specific situation may be immaterial in another circumstance and that consideration and judgment on materiality is a matter for the auditor’s experience and professional judgment. Thus, the

The rise of business science Essay Example | Topics and Well Written Essays - 750 words

The rise of business science - Essay Example The workers have been accepting this, to their liking or disliking, though at times partially. The emergence of Marxism brought some changes to this ideology at least in some countries. Thus Capitalism is ideology and not science. Business is an integral part of Capitalist economy. Business is both art and science. It is the art of getting the work done most effectively. This part of it includes planning, organizing, guiding and supervising. Those in charge of business must plan for the action, make available the resources, motivate the workers, control them and guide them to achieve best results. They must ensure that everything goes on as per plan. There are bound to be problems. They should not loose heart. It is a challenge. Science is being explained as a volume of knowledge gathered from actual things or happenings which can be further investigated. Thus we can see that Economics which decides the future and fate of business ventures is science. Economics depends on past experiences. Further, it is developed as per mathematical theories based on assumptions. Economics attempt to satisfy innumerable needs with the help of the little sources available. For the success of any business establishments man power is the basic requirement. And hence, business firms are very particular that the candidates, whom they recruit, should aspire for an excellent, rewarding career and must possess the necessary skills to achieve that. In addition they must have the interest and ability to attain additional skills on the job or in training program of the company. Apart from the required degrees, the candidates are expected to have quantitative skills, which include mathematical skills, interpretation of charts and graphs and quantitative reasoning ability. Those who have quantitative skill can easily manipulate numbers. Their reasoning is based on their ability of handling numbers. Quantitative skills are practically applicable in every

Nursing Management Essay Example | Topics and Well Written Essays - 2250 words

Nursing Management - Essay Example The paper tells that high turnover rates may lead to poor patient outcomes because the institution could loose employees who have gained some levels of expertise, familiarity with the work environment and patient trust. This has the potential of making the hospital to loose customers leading to reduce profit margins or reduced economies of scale. The institution also incurs expenses in the process of recruiting new staff. At times, the new workforce needs to be trained on certain skills that are important for quality patient outcomes. This means the higher the turn over rates, the higher the rate at which the institution incurs these expenses. Castle and Engberg explain that when the levels of absenteeism are high, the nurses who are available are forced to take mandatory overtime and this presents extra costs to the healthcare institution. This could also affect the efficiency of the available nurses because of working under strenuous conditions. Because of this, the healthcare inst itution may become limited in its capacity to handle normal number of patients. Absenteeism also leads to inconsistency in managing patient cases because teams handling patients have to be changed frequently and this may lead to poor patient outcomes and reduced trust by customers. In regard to patient privacy, nurses should consider the effects of breaching privacy on the patient such as withdrawal and lack of cooperation. There are also circumstances which require that nurses weigh the importance of revealing the patient information to some relevant information verses the risks of maintaining privacy. An example is where the parents of a youngsters have to be notified of their child’s condition so that they can support in paying for their treatment. If the youngster’s condition is serious and the parents are not notified, the patient could die. Nurses should also consider the relevance of the third parties for example insurance companies or employers paying for a pat ient’s medical bills have the right to access the patient’s medical records or else they might not pay. Others could include people who could be potentially harmed by the patient’s condition. In the case of married couples, nurses should not withhold the medical records of their partners from them. 3) Discuss the importance of policy, protocol and procedure manuals in hospital wards. In hospital wards, policies are important in justifying some of the interventions taken by nurses that the patients could question for example referral of all patients suspected to be victims of physical abuse or rape to the most appropriate external medical provider. They also spell out permission granted to nurses in regard to some emergency cases for example administration of epinephrine to a anaphylaxis patient without an order from registered nurse or physician. Protocols guide nurses on the right thing to do in regard to their various roles for example what to include when mak ing orders for the treatment of a patient. These could include patient’s full names, frequency and route of administration, date and time ordered among others. Procedure manuals on the other hand ensure that right from reception, admission and henceforth, the correct medical examinations and procedures are conducted on all patients and they are given the right medications. 4) Define the term ‘skill mix’, and explain why ‘team nursing’ is ‘skill mix’. The term skill mix simply means a mix of staff in the workforce or the pooling of professionals from various fields to accomplish a given task. Roles and activities are demarcated among various categories of staff. Team nursing can be described as skill mix because it involves the working together of professionals

Cultural Studies in relation to Fashion Essay Example | Topics and Well Written Essays - 2000 words

Cultural Studies in relation to Fashion - Essay Example The essay "Cultural Studies in relation to Fashion" analyzes the fashion and the relation to it. Even the type of clothes one prefers to adorn is also known to provide an expression of the nature or state of one’s mood. However, fashion is a hugely diverse subject and does not constitute of clothes alone. Rather, the way in which one likes to converse with others, the style in which one likes to do hair, and the way in which one interacts with the society at large, everything reflects how one would like to associate oneself with fashion. Actually, this paper is an effort to discuss the relation shared by fashion with culture and identity in reference to this statement, â€Å"fashion provides one of the most ready means through which individuals can make expressive visual statements about their identities†. People arm themselves with fashion to form specific visual statements which would readily express their identities and tell others about who they are, which culture t hey follow, and what is their ideology. Different subcultures are seen in different parts of UK and all promote different fashions among all age groups, though teenagers are mostly affected by innovative fashion measures and hasten to promote such new and different styles to get in the click and be considered cool. There are many mainstream teenage subcultures which are massively prevalent in UK among which Goths or Gothics, Bohimes or Bohemians, Rastas, Scallies, and Moshers are pretty popular. British teenage population can be seen.

Events that lead to the atomic bombings in Japan during the world war Research Paper

Events that lead to the atomic bombings in Japan during the world war II - Research Paper Example For most of the people then and now, the full account of the events, the number of casualties as well as the internal decisions of all people involved in the Second World War were and still are vague. This paper aims to provide some information regarding several figures and concepts related to the atomic bombings in Hiroshima and Nagasaki, as well as to connect the said figures and concepts on these events in chronological order. Niels Bohr and the Development of the Nuclear Bomb While the whole development of the Nuclear Bomb can’t be solely attributed to Niels Bohr, he was an instrument for scientists in America to understand the processes by which nuclear energy from radioactive elements can be harnessed to produce a weapon stronger than the prevailing bomb formulations at that time. Bohr was working on particle bombardment, and initially he believed that the chances of being able to use nuclear particles in a controlled setting may be far from happening anytime soon (Gosli ng 2). However, upon learning about the results of Otto Hahn and Fritz Strassmann about the splitting of the uranium atom into two lighter elements as well as the release of a large amount of energy and highly-reactive neutrons, which would trigger the repeat of the same process on other uranium atoms, and so on. This process became known as nuclear fission, and became the core concept of the process of harnessing nuclear energy (Gosling 3). Bohr presented Hahn and Strassmann’ results in a conference around 1939, as well as having them published in that same year which enlightened many scientists, most especially those belonging to the Manhattan project (Rose 83). Bohr eventually assisted in the testing of the bombs at Los Alamos in 1944, a year before the Hiroshima and Nagasaki bombings. He recognized the fact that if the allies were not able to produce an atomic bomb, the Germans might beat them to it, causing even more destruction (Rose 30). Through these efforts, the firs t nuclear bomb was finished and was used to bomb Hiroshima in August 6, 1945. The Formation of the Interim Committee Before the bombings in Hiroshima and Nagasaki ensued, President Harry S. Truman formed the Interim Committee, an advisory group in charge of making recommendations on the use of atomic weapons during wartime as well as making a position for the U.S. on postwar atomic policy (Gosling 45). The group was consisted of members from different government groups: Secretary of War, Henry Stimson; George L. Harrison, Deputy Secretary of War; Vannevar Bush, Director of the Office of Scientific Research and Development; Karl T. Compton, from the Manhattan project; Navy Undersecretary Ralph Bard; Secretary of State Will Clayton; and James Byrnes (Brune 606). The committee also had a scientific advisory team consisting of: Robert Oppenheimer, the Scientific Director of the Manhattan Project; Enrico Fermi, a Nobel Laureate for physics; Arthur Compton of the University of Chicago; an d Ernest Lawrence, a well-known physicist, with General George C. Marshall as their military representative (Gosling 45). During the meeting of the Interim Committee on May 31, 1945 they have concluded that the atomic bomb must be used against Japan in order for them to surrender as early as possible, and by doing so would send them the message that further resistance is futile (Brune 606). This conclusion was sent as a report on June 16 of the same year, as well as the additional advice that Japan must

Change of Social Status of women in society Essay

Change of Social Status of women in society - Essay Example The norms differ culture to culture and religion to religion, however no religion in the world commands degradation of any sex physically or psychologically. The underscore of this dissertation is the story "Another evening at the club" by Alifa Rifaat (1983), revolving around a Muslim girl. The writer skillfully uses the body language and gestures to illustrate the traditions and customs of the family therefore highlighting male dominance in the content. It is an excellent example of women being influenced by men, the role changes from father to husband but the prejudice is intact. The society is constructed of cultural norms, traditions and religious beliefs, illustrating a concept of specific roles for men and women, which are widely accepted often unconsciously. All such principles governing the society, often enforced through social institutions like schools, families and workplaces accentuate ascendancy of men over women. In many areas there is no concern regarding womens education, civil rights, the girls are married off young to men double their ages. Families bearing multiple daughters feel indebted to any suitor that might come to them, especially ones that are not financially secure. As depicted in the story where the suitor asserts a dowry priced in accordance to the young girls beauty. The girls family is showed to be obliged by his gesture. According to the article Social Status of Women (ch.2) such practices are common in various communities; a bride price system quite similar to the dowry system is present in areas of Western hills and Indo-Arya n communities. Similarly another custom called Tilak; in which the brides price is conferred and presented to the grooms family before marriage, is practiced in the Maithili communities of Western Terai. In earlier times the dowry used to consist of simple household supplies and clothes, however in recent times the trends are

Events that lead to the atomic bombings in Japan during the world war Research Paper

Events that lead to the atomic bombings in Japan during the world war II - Research Paper Example For most of the people then and now, the full account of the events, the number of casualties as well as the internal decisions of all people involved in the Second World War were and still are vague. This paper aims to provide some information regarding several figures and concepts related to the atomic bombings in Hiroshima and Nagasaki, as well as to connect the said figures and concepts on these events in chronological order. Niels Bohr and the Development of the Nuclear Bomb While the whole development of the Nuclear Bomb can’t be solely attributed to Niels Bohr, he was an instrument for scientists in America to understand the processes by which nuclear energy from radioactive elements can be harnessed to produce a weapon stronger than the prevailing bomb formulations at that time. Bohr was working on particle bombardment, and initially he believed that the chances of being able to use nuclear particles in a controlled setting may be far from happening anytime soon (Gosli ng 2). However, upon learning about the results of Otto Hahn and Fritz Strassmann about the splitting of the uranium atom into two lighter elements as well as the release of a large amount of energy and highly-reactive neutrons, which would trigger the repeat of the same process on other uranium atoms, and so on. This process became known as nuclear fission, and became the core concept of the process of harnessing nuclear energy (Gosling 3). Bohr presented Hahn and Strassmann’ results in a conference around 1939, as well as having them published in that same year which enlightened many scientists, most especially those belonging to the Manhattan project (Rose 83). Bohr eventually assisted in the testing of the bombs at Los Alamos in 1944, a year before the Hiroshima and Nagasaki bombings. He recognized the fact that if the allies were not able to produce an atomic bomb, the Germans might beat them to it, causing even more destruction (Rose 30). Through these efforts, the firs t nuclear bomb was finished and was used to bomb Hiroshima in August 6, 1945. The Formation of the Interim Committee Before the bombings in Hiroshima and Nagasaki ensued, President Harry S. Truman formed the Interim Committee, an advisory group in charge of making recommendations on the use of atomic weapons during wartime as well as making a position for the U.S. on postwar atomic policy (Gosling 45). The group was consisted of members from different government groups: Secretary of War, Henry Stimson; George L. Harrison, Deputy Secretary of War; Vannevar Bush, Director of the Office of Scientific Research and Development; Karl T. Compton, from the Manhattan project; Navy Undersecretary Ralph Bard; Secretary of State Will Clayton; and James Byrnes (Brune 606). The committee also had a scientific advisory team consisting of: Robert Oppenheimer, the Scientific Director of the Manhattan Project; Enrico Fermi, a Nobel Laureate for physics; Arthur Compton of the University of Chicago; an d Ernest Lawrence, a well-known physicist, with General George C. Marshall as their military representative (Gosling 45). During the meeting of the Interim Committee on May 31, 1945 they have concluded that the atomic bomb must be used against Japan in order for them to surrender as early as possible, and by doing so would send them the message that further resistance is futile (Brune 606). This conclusion was sent as a report on June 16 of the same year, as well as the additional advice that Japan must

Brighter Cleaning Essay Example | Topics and Well Written Essays - 1000 words

Brighter Cleaning - Essay Example y dynamic, comprising of factors that keep changing, for instance, customers’ tastes and preferences are never static, they keep changing in the face of technological advancements. In the same way, it is important that marketing strategies also keep changing in order to remain relevant and effective in the changing business environment. The name of my company is a Brighter Cleaning Company, which is located in Fort Wayne, Indiana. The company has 100 employees and over 10 years experience. The number of employees and experience puts the Brighter Cleaning Company in a position to handle any size of customers. Brighter Cleaning Company main focus is supplying cleaning products to the businesses around. The company offers products to some parts of Ohio: Defiance, Bryan, Plymouth, Peru, Lima, Napoleon, Celina and Coldwater. Other areas that the company’s products have gained popularity are: Auburn, Anderson, Angola Bluffton and Fort Wayne just to name a few. The Brighter Cleaning Company offers janitorial equipment and cleaning solutions products for furniture and floors. The cleaning products and janitorial equipment help in keeping the work places clean and free from germs. The products can be categorized into three major areas: equipment, paper products and cleaning chemicals. The specific products include brooms, brushes, dustpans, chemicals, dust mops, dusters and cleaning pads. Additional products are floor and furniture care, janitorial carts, paper products, rags and wipes. The Brighter Cleaning Company also offers receptacles, personal care, trash bags, liners, recycling equipments and replacement parts. The company’s mission statement is stated as; to become the leading provider of reliable and efficient cleaning services that leaves the workplace and other environment sparkling clean, free from germs and disease causing micro-organisms, as well as other health hazards. In achieving this mission, the company has so far identified janitorial

Montaigne Response Essay Example for Free

Montaigne Response Essay It is no secret Europeans have conquered not only new lands, but their neighbors on the Continent too, by lying and deceit since the days of Ancient Rome. Montaigne remarked on how â€Å"better bred sort of men†, i.e. the Europeans, are more curious and discover more than their uncivilized counterparts in the New World. Because of their â€Å"superior† breeding, this essentially allowed them to lie and explain things in order to positively affect them. Montaigne remarked on how when meeting a â€Å"plain ignorant fellow† of the New World, he appeared more likely to tell the truth, solely because he was uncivilized in the eyes of the Europeans. As he puts it, the Europeans cannot help but alter the story, never representing things how they are, but how they appeared to them. To contrast this, the Cannibal is just a simple, ignorant fellow, who tells things exactly as they are without distorting any facts or evidence. He is not capable of changing the story to suit his needs. That concept particularly stood out to me because it made me realize that the smarter, more educated, and arguably more civilized someone is, the better they are with words and the more likely they are to alter a story for personal gain. The primitive peoples of the New World were not capable of the high level deception and treachery the Europeans were. That is not to say that they were not capable of being just as cruel to their fellow man as the Europeans were, but as Montaigne puts it, lying, treachery, dissimulation, avarice, envy, detraction, pardon; they were unfamiliar concepts to the Cannibals. One question that transcends time is why some nations or peoples were able to conquer and subject others. There are many theories and arguments to answer this but I am going to make the case that it is because some can deceive and others cannot. For example, white fur traders in the early 1800s were able to get Native Americans addicted to whiskey, often diluted, and â€Å"flavored† with tobacco juice. Still, it had its desired effect and it left many tribes clamoring for more. Once the Native Americans inherent weakness for whiskey was known, fur traders and land speculators used the firewater to obtain Indian lands and furs. What is the theme of this glimpse from the past? The same words Michel de Montaigne used to describe what his Europeans colleagues were capable of; lying, treachery, dissimulation, avarice, envy, detraction and pardon. It seems to be a common theme when one people are taking over another. The concept of European superiority in the 16th century was no doubt reinforced by the magnificent art and culture that was blossoming during the Renaissance. Besides the Orient, the world was unknown, undiscovered and above all, not Christian. The Popes of the time were all too happy to commission expeditions to baptize the New World. The themes of avarice, treachery and cruelty are not exclusive to Europe, however the Europeans were able to export it on a global scale. These themes exist all over the world in every country, they are human traits, but it was the Europeans who left the Continent to conquer and kill, for God, Gold, and Glory. Cunning though they may have been, Montaigne hit the nail on the head when he remarked on European’s ability to distort the facts and to deceive the â€Å"lesser† peoples of the New World.

Huntingtons Disease :: essays research papers

Huntington's Disease Background Huntington's disease is inherited as an autosomal dominant disease that gives rise to progressive, elective (localized) neural cell death associated with choleric movements (uncontrollable movements of the arms, legs, and face) and dementia. It is one of the more common inherited brain disorders. About 25,000 Americans have it and another 60,000 or so will carry the defective gene and will develop the disorder as they age. Physical deterioration occurs over a period of 10 to 20 years, usually beginning in a person's 30's or 40's. The gene is dominant and thus does not skip generations. Having the gene means a 92 percent chance of getting the disease. The disease is associated with increases in the length of a CAG triplet repeat present in a gene called 'huntington' located on chromosome 4. The classic signs of Huntington disease are progressive chorea, rigidity, and dementia, frequently associated with seizures. Studies & Research Studies were done to determine if somatic mtDNA (mitochondria DNA) mutations might contribute to the neurodegeneration observed in Huntington's disease. Part of the research was to analyze cerebral deletion levels in the temporal and frontal lobes. Research hypothesis: HD patients have significantly higher mtDNA deletionlevels than agematched controls in the frontal and temporal lobes of the cortex. To test the hypothesis, the amount of mtDNA deletion in 22 HD patients brains was examined by serial dilution-polymerase chain reaction (PCR) and compared the results with mtDNA deletion levels in 25 aged matched controls. Brain tissues from three cortical regions were taken during an autopsy (from the 22 HD symptomatic HD patients): frontal lobe, temporal lobe and occipital lobe, and putamen. Molecular analyses were performed on genetic DNA isolated from 200 mg of frozen brain regions as described above. The HD diagnosis was confirmed in patients by PCR amplification of the trinucleotide repeat in the IT 15 gene. One group was screened with primers that included polymorphism and the other was screened without the polymorphism. After heating the reaction to 94 degrees C for 4 minutes, 27 cycles of 1 minute at 94 degreesC and 2 minutes at 67 degrees C, tests were performed. The PCR products were settled on 8% polyacrylamide gels. The mtDNA deletion levels were quantitated relative to the total mtDNA levels by the dilution-PCR method. When the percentage of the mtDNA deletion relative to total mtDNA was used as a marker of mtDNA damage, most regions of the brain accrued a very small amount of mtDNA damage before age 75. Cortical regions accrued 1 to 2% deletion levels between ages 80-90, and the putamen accrued up to 12% of this deletion after age 80.

The Automatic Paige Typesetter :: essays research papers

The Automatic Paige Typesetter   Ã‚  Ã‚  Ã‚  Ã‚  Many people believed that the Paige typesetter was printing of the nineteenth century. One person who literally put everything he had into it was Samuel Taylor Clemens better known as Mark Twain. Mark Twain was the principle money investor of the automatic Paige typesetter. Twain thought that his investments in the machine would make him richer, but it turned out that the typesetter did the exact opposite.   Ã‚  Ã‚  Ã‚  Ã‚  James Paige invented the automatic Paige typesetter around 1877. The typesetter was said to have the power of four men’s jobs. It was not only going to be the greatest invention of the nineteenth century, it was going to make publishing companies a fortune by cutting down on time and initial printing costs. In 1877, Dr. George F. Hawley signed a contract with Paige to use his typesetter and the Thompson distributor, another machine that sorted printed papers, to combine them into one machine.   Ã‚  Ã‚  Ã‚  Ã‚  The â€Å"Chicago Herald† tested the combined machine, or Paige compositor. The machine was roughly eleven feet long, three and one half feet wide, and six feet high. It weighted nearly 5000 pounds, and the power it needed was transmitted through a round belt to a grooved pulley 14 inches in diameter. The machined used about 1/4 to 1/3 horse-power and it could be started and turned up to speed with one finger at a 7-inch leverage. The compositor was particularly made for newspaper printing work. It did all the work of distributing, setting, justifying, and had mechanisms that were adjustable to any width of column desired for newspaper or bookwork.   Ã‚  Ã‚  Ã‚  Ã‚  Although the compositor seemed like a good idea it had many defects and over 18,000 mechanical parts that were not always in working order. James Paige put a great deal of time, effort, and money into his great invention. Mark Twain himself invested and lost 50,000 dollars in the machine. Despite the efforts of everybody involved with the compositor, the Linotype machine hit the market earlier and was more cost effective.

The Tax Research Process

The Tax Research Process The overriding purpose of tax research is to find solutions to the tax problems of one’s clients or employer. The process is similar to that of traditional legal research. The researcher must find authority, evaluate the usefulness of that authority, and apply the results of the research to a specific situation. One can identify two essential tax research skills: * The first is using certain mechanical techniques to identify and locate the tax authorities that relate to solving a problem. * The second entails a combination of reasoning and creativity and is more difficult to learn.A researcher must begin with native intelligence and imagination and add training and experience properly to apply the information found. Creativity is necessary to explore the relevant relationships among the circumstances and problems at hand to find a satisfying (and defensible) solution. In many cases, no legal authority exists that is directly on point for the problem. I f such a situation comes up, the researcher must combine seemingly unrelated facts, ideas (including those that he or she has derived from previous research work), and legal authority to arrive at a truly novel conclusion.This creative ability of the researcher often spells the difference between success and failure in the research process. Outline of Tax Research Process As the tax problems of the client become more significant, the related tax research can become time-consuming and, thus, expensive to the client. A moderate tax research problem often takes up to eight or ten hours of research time, and the bill for these services may approach or even exceed $2,000. Because of the costs that are involved, the tax researcher must work as efficiently as possible to obtain the solution to the client’s problem.The researcher needs a framework for the research process, so that he or she does not waste time and effort in arriving at a solution to the problem. The tax research proc ess can be broken down into six major steps. Tax researchers (especially those without a great amount of experience at the task) must approach the resolution of a tax problem in a structured manner, so that the analysis of the problem will be thorough and the solution complete. Step 1: Establish the Facts Before a researcher can analyze the tax consequences of a transaction, he or she must understand the transaction itself.Specifically, the researcher should discuss the details of the transaction with the client to ascertain the client’s motivation. What are the client’s business or financial objectives in undertaking the transaction? What does the client foresee as the desired outcome? What risks has the client identified? By asking these types of questions, the researcher gets to be more acquainted with the non-tax features of the transactions. Discover All the Facts The researcher must discover all the facts concerning the client’s transaction.Like a newspape r reporter, the researcher should question the client about the precise â€Å"who, when, where, why, and how† of the transaction. The researcher should not assume that the client’s initial summary of the transaction is factually accurate and complete. Perhaps the client hasn’ t determined all the facts that the researcher needs. Or the client may have discounted the significance of certain facts and omitted them from the initial summary. The researcher should encourage the client to be objective in stating the facts.Often, a client unwittingly presents the researcher with the client’s subjective conclusions about the facts rather than with the facts themselves. Impact of Client’s Tax Knowledge When a researcher is working with a client to uncover the relevant facts, the researcher must take into account the level of the client’s tax knowledge. If the client has some knowledge of the tax law, the researcher can ask questions that presume such knowledge. On the other hand, if the client is unsophisticated in tax matters, the researcher should ask only questions that the client can answer without reference to the tax law.Step 2: Identify the Issues After the researcher is satisfied that he or she understands the client’s transaction and knows all the relevant facts, the researcher can proceed to the second step in the research process. In this step, the researcher identifies the tax issue or issues suggested by the transaction. The ability to recognize tax issues is the product of technical education and professional experience. Consequently, this step is usually the most challenging for new tax researchers. The identification of issues leads to the formation of tax research questions.The tax researcher should be as precise as possible in formulating questions. A precise question is narrowly stated ands provides clear parameters for the remaining steps in the research process. An imprecise question that is vague or overly broad in scope may provide insufficient parameters and result in wasted time and effort. Multiple Research Questions If the tax issue suggested by a transaction lead to multiple research questions, the researcher must determine the order in which the questions should be answered.In our complex tax system, the answer to a question often depends on the answer to one or more preliminary questions. Tax researchers who understand the hierarchy of their research questions can address each question in the right order and conduct their research with maximum efficiency. A combination of education, training, and experience is necessary to enable the researcher to identify all of the issues with respect to a tax problem successfully. In some situations, this step can be the most difficult element of a tax research problem to carry out.Issues in a closed-fact tax research problem often arise from a conflict with the IRS. In such a case, one can ascertain the issue(s) easily. Research of this nature usually consists of finding support for an action that the client has already taken. Types of Issues In most research projects, however, the researcher must develop a list of issues. Research issues can be divided into two major categories: * Fact issues are concerned with information having an objective reality, such as the dates of transactions, the amounts involved in an exchange, reasonableness, intent, and purpose. Law issues arise when the facts are well established, but it is not clear which portion of the tax law applies to the issue. Step 3: Locate Authority As the third step in the research process, the researcher heads for a tax library. A researcher’s mission is to locate the authority that provides answers to the research question. Traditional libraries consist of shelves filled with books, loose-leaf binders, magazines, and other published materials containing all the technical minutiae of the tax law.Today, traditional libraries are disappearing as professional tax advisors gain access to the electronic libraries available on the Internet. Once obvious advantage of electronic libraries is the speed at which researchers can access sources of authority and move among the sources. A second advantage is the ease with which electronic sources can be updated to include current developments. A third advantage is that an electronic library is portable. A tax researcher with a laptop computer can access the library at any time and from any location.Regardless of whether a tax researcher is working in a traditional or electronic library, a researcher must be knowledgeable about the content and organization of the reference pertaining to the problem at hand. The researcher also must be able to distinguish between the two main categories of reference materials: sources of authority and sources of information. Primary Authority Primary authority is an element of the Federal tax laws that was issued by Congress, the Treasury Department, or Internal Revenue Service. Primary authority carries greater precedential weight than secondary authority.Each primary authority also has a relative weight to other primary authorities. Weight is best described as an assessment of relative importance compared to other authority. Statutory sources include the Constitution, tax treaties, and tax laws passed by Congress. Statutory authority is the basis for all tax provisions. The Constitution grants Congress the power to impose and collect taxes and also authorizes the creation of treaties with other countries. The power of Congress to implement and collect taxes is summarized in the Internal Revenue Code, the official title of U. S. tax law.The Internal Revenue Code constitutes the basis for all tax law, and, therefore, the basis for arriving at solutions to all tax questions. The other primary sources of the tax law, administrative and judicial authority, function primarily to interpret and explain the application of the provisions of the Internal Revenue Code and the intent of Congress. Administrative sources include the various rulings of the Treasury Department and the IRS. These are issued in the form of Regulations, Revenue Rulings, and other pronouncements. Judicial sources consist of collected rulings of the various courts on federal tax matters.Secondary Authority Secondary Authority Sources consist of unofficial sources of tax information, such as: * tax services * journals * textbooks * treatises * newsletters. Secondary authority is an element of the tax law that was issued by a professional or scholarly writer. It is an interpretation of the tax law issued by primary sources. Many secondary sources exist. Some of the most useful are the editorial analysis and explanation contained in many of the major tax services, articles published in the numerous professional journals and newsletters, treatises, and textbooks.Secondary authority carries less precedential weight than primary authority. Secondary authorities are useful in finding, analyzing, and evaluating primary authorities. The distinction between primary and secondary (or editorial) sources of authority is more important because of IRC  § 6662, which imposes a penalty on substantial understatements of tax, except where the taxpayer has â€Å"substantial authority† for the position taken on the return. Substantial Authority The Regulation under  § 6662 specifies the sources of â€Å"substantial authority† to include: * provisions of the Internal Revenue Code temporary and final Regulations * court cases * administrative pronouncements * tax treaties * Congressional intent as reflected on Committee Reports. This list was expanded by the Committee Report for the Revenue Reconciliation Act of 1989 to include: * Proposed Regulations * Private Letter Rulings * Technical Advice Memoranda, * Information or Press Releases * Notices * Any other similar documents published by the IRS in the Internal Revenue Bullet in. Treatises and articles in legal periodicals, however, are not considered substantial authority under this statute.Conflicting Authority Secondary authority is useful when conflicting primary authority exists, when there appears to be no extant primary authority, or when the researcher needs an explanation or clarification of the primary authority. Over the past 15 years, as the support staffs of government agencies and (especially) Federal courts have been decreased in number or otherwise become inadequate, more dependence has been placed upon the secondary authorities of the tax law, even by the IRS, the Treasury Department, and the court system.Tax researchers must be careful, though, not to rely too heavily upon secondary authority and always to read any pertinent primary authority that is referred to in the secondary sources. Commercial Tax Services Because of the vast amount of tax authority that is available, the tax researcher would have a tremendous problem in undertakin g a tax research problem for a client if it were not for commercial tax services and treatises.Several publishers have produced coordinated sets of reference materials, such as RIA’s Checkpoint, that organize the tax authority into a usable format, making the Internal Revenue Code and other primary authorities much more accessible. Checkpoint ® Commercial tax services, such as RIA’s Checkpoint, are useful in that they provide simplified explanations with footnote citations, as well as examples illustrating the application of the law. Checkpoint leads the tax researcher, via the footnote references, to the primary source that is pertinent to the question at hand.A tax service can be classified as chiefly an annotated service or as a topical service. Annotated services are organized in Internal Revenue Code section order, such as RIA’s United States Tax Reporter. A topical service, such as RIA’s Federal Tax Coordinator, is organized by topical areas deter mined by the editors. Step 4: Evaluate Authority Regardless of whether a researcher is reading from a printed page or a computer screen, the researcher must have the skill to interpret and evaluate the authority at hand. In some cases, the authority may provide an unambiguous answer to the researcher’s question.In other cases, the answer may be equivocal because the authority is inconclusive or subject to interpretation. Or perhaps different sources of authority provide conflicting answers. In these cases, the researcher must bring his or her own judgment to bear in analyzing the authority and answering the question. Weighting Authorities All tax authority does not carry the same precedential value. For example, the tax court could hold that an item should be excluded from gross income at the same time that an outstanding IRS Revenue Ruling asserts the item is taxable.The tax researcher must evaluate the two authorities and decide whether to recommend that his or her client r eport the disputed item. How Research Can Loop In the process of evaluating the authority for the issue(s) under research, new issues previously not considered by the researcher may come to light. If this is the case, the researcher may be required to gather additional facts, find additional pertinent authority, and evaluate the new issues. All of these research activities must be related to the client’s research problem.The researcher uses professional judgment in selecting issues and determining the effort to expend on the issues. This loop is illustrated below: Step 5: Develop Conclusions As part of the analytic process, the researcher should decide if the authority requires him or her to make a factual judgment or an evaluative judgment. Factual Judgment In making a factual judgment, the researcher compares the authority to a set of facts. Assuming that the facts are complete and accurate, the researcher can provide a definitive answer to the research question.Evaluative Judgment Researchers are required to make evaluative judgments when the relevant authority relates to a conclusion inferred from a set of facts, rather than to the facts themselves. By definition, conclusions are subjective; different observers may draw different conclusions from the same facts. A researcher who must draw a conclusion to complete a research project can never be sure that such conclusion will go unchallenged by the IRS. Therefore, the researcher should never give an unqualified answer to a research question requiring an evaluative judgment.Getting All the Facts At some point in the research process, even an expert may discover that he or she does not have all the facts necessary to complete the analysis of the client’s transaction. In such case, the researcher must repeat Step 1 by obtaining additional information from the client. Oftentimes the additional information suggests additional tax issues and research questions that the researcher must address. A res earcher may have to repeat Steps 1 through 4 several times before he or she is satisfied with the analysis. Handling Unresolved IssuesWhere unresolved issues exist, the researcher might inform the client about alternative possible outcomes of each disputed transaction, and give the best recommendation for each. If the research involved an open fact situation, the recommendation might detail several alternative course of future action, (for example, whether to complete the deal, or how to document the intended effects of the transaction). In many cases, the researcher may find it appropriate to present his or her recommendation of the â€Å"best† solution from a tax perspective, as well as one or more alternative recommendations that may be much more workable solutions.In any case, the researcher will want to discuss with the client the pros and cons of all reasonable recommendations and the risks associated with each course of action. Step 6: Communicate The final step in the research process is to communicate the results and recommendations of the research. The results of the research effort usually are summarized in a memorandum to the client file and a letter to the client. Both of these items usually contain a restatement of the pertinent facts as the researcher understands them, any assumptions the researcher made, issues addressed, the applicable authority, and the tax researcher’s recommendations.The memorandum to the file usually contains more detail than does the letter to the client. Client’s Tax Knowledge In any event, the researcher must temper his or her communication of the research results so that it is understandable by the intended reader. For instance, the researcher should use vastly different jargon and citation techniques in preparing an article for the Journal of Taxation than in preparing a client memo for a businessperson or layperson who is not sophisticated in tax matters.

What Is Cerebral Palsy Health And Social Care Essay

Along with motor upsets, patients can besides hold other medical jobs. Epilepsy, mental deceleration, larning disablements or Attention Deficit Hyperactivity Disorder ( ADHD ) are sometimes seen in patients with intellectual paralysis. Cerebral paralysis is non a progressive upset, intending symptoms will non come on after clip. Congenital intellectual paralysis, intending bing from birth, is the largest figure of instances in the United States. 5 kids in every 2,000 Borns are diagnosed with intellectual paralysis. Today, 5-10 % are diagnosed with athetoid intellectual paralysis, which is characterized by slow, wrestling nonvoluntary motions. The staying 80-90 % are diagnosed with spastic intellectual paralysis. This type is characterized by rigidness in musculuss which causes stiffness and restricted motion in patient. In the 1880 ‘s, intellectual paralysis was believed to be caused by deficiency of O at birth. It has since been found to be caused by encephalon harm in early fetal development, before the procedure of birth. One possibility is an infection in the amnionic fluid environing the foetus. Infections can be rubella ( German rubeolas ) , toxoplasmosis-an infection caused by a one-celled parasite most normally acquired from contact with cats and their fecal matters. These infections are a hazard to the foetus merely if the female parent contracts the infection for the first clip during the gestation. A shot in a foetus can do neurological harm merely like every bit in an grownup. Birth asphyxia important plenty to do intellectual paralysis is uncommon in developed states, although it can still happen. There are infections that can be passed during birth that are n't passed through the placenta during gestation. An infection that causes a serious unwellness in the neonate can hold the possible to bring forth some neurological harm. Approximately 15 % of intellectual paralysis is due to a encephalon hurt sustained after birth. Infections, such as meningitis and phrenitis may do irreversible harm to the encephalon. Abuse, accidents, near drowning, or asphyxiations may do intellectual paralysis in newborns/children up to age 3. After the age of three, the neurological harm is n't classified as intellectual paralysis. A doctor will name intellectual paralysis in a kid by supervising the kid ‘s mileposts, when they sit up, start catching things and when they start walking. Besides observing musculus rigidness or unnatural leg/arm motion in the kid. Children enduring from intellectual paralysis will besides meet other neurological jobs besides the 1s mentioned and besides orthopaedic jobs. Seizures, epilepsy, ADHD, larning disablements, and mental deceleration are a few of the neurological jobs that can travel along with intellectual paralysis. Scoliosis, disagreement in leg length, contractures of articulations, and hip disruption are some of the orthopaedic jobs associated with intellectual paralysis. This is n't to state that every patient diagnosed with intellectual paralysis will see every one of these symptoms. Since it is a neurological upset, no two patients are traveling to be afflicted in the same manner. There are different types of Cerebral paralysis. Spastic is the inability to loosen up a musculus ( stiffness ) and affects approximately 80 % of those with CP. Athetoid is the inability to command a musculus and it affects about 25 % of those with Cerebral Palsy. Hypotonic is where the musculuss are really floppy due to hapless or low musculus tone and may develop spasticity. Hemiplegia is muscle stiffness in one arm and one leg on the same side of the organic structure and affects approximately 1 in every 1,000 kid born. Hemiplegia does n't ever intend your kid has intellectual paralysis. Diplegia is musculuss stiffness in both legs. Quadriplegia is muscle stiffness in all four appendages including the truck and cervix musculuss. This signifier of intellectual paralysis is caused by an hurt to the spinal cord that sends messages to the organic structure parts that control motion and esthesis. Ataxic affects coordination of musculuss, impacting all four limbs and besides the bole. A patient holding atactic intellectual paralysis will hold hapless or low musculus tone. Ataxic intellectual paralysis affects 5-10 % of those with intellectual paralysis. There are different types of therapy that can be used with intellectual paralysis to decrease or command the grade of musculus job. Physical therapy, medicines, orthotic devices and surgery are some types of therapies or interventions that can be used. Physical therapy can assist with musculus preparation, beef uping the musculuss, balance and mobility. Stretching is one manner to assist decelerate the formation of contractures ( joint scope of gesture restrictions ) . Medicines can cut down shudders, musculus cramps and can besides loosen up tight musculuss. Injected medicines can cut down countries of musculus spasticity. Orthotic devices, besides called braces, can be used to stretch spastic musculuss which can forestall loss of abilities and balance. Surgery can be used to rectify size of leg differences and besides to assist rectify any spine curvatures. Cerebral paralysis is a neurological upset caused by infections during gestation, during birth or after birth, physical injury to the caput and/or spinal column, and besides by deficiency of O although that cause has been decreased as medical progresss are made. If affects a big sum of people and can be rather hard to populate with. Since it is a neurological upset, it affects each patient in a different manner. There is no remedy for intellectual paralysis, but there are ways to minimise the effects it can hold on a patient.

Case Study for Final Exam Essay

Green Cabs is an environmentally friendly taxi company in New Zealand which was founded in late 2007 by Callum Brown and three other partners. Green Cabs now operates a multi-million dollar business in three main centres of New Zealand – Auckland, Wellington and Christchurch. The company is also contemplating expanding into other areas with its distinctive bright green taxis. Callum Brown is the primary inspiration behind Green Cabs. However, you could argue that Al Gore provided the initial spark for Callum to start thinking about being more environmentally conscious personally. Callum is in his 30s and has spent 10 years working in information technology for various government departments and private sector companies as a business analyst. He grew up close to nature and enjoyed activities such as surfing and tramping. All these things kept Callum close to nature. Despite his love affair with nature, Callum was quite sceptical of climate change. He explains: I thought – how can you tell that there is global warming when we’ve only been taking recordings on temperature for the past whatever, how many years. Hence, it could be seen as fairly surprising that Callum founded a green business! This personal awakening was a direct result of watching Al Gore’s documentary, An Inconvenient Truth. Little did he know at this stage that a major business opportunity would come from his new environmental consciousness. The impetus for the business idea came when Callum was at work. He travelled extensively for work and consequently found himself catching a lot of taxis. It was on one such overnight trip to Auckland that he became aware of the huge amount of carbon emissions he was generating through travel. He elaborates: I sat there watching all the taxis come and drop people off and thought about the emissions and everything they were producing; there’s got to be a better way than this. Why is there no eco-friendly option and that was the light bulb moment, and saying, ah, why not? Following this light bulb moment, Callum contacted a former colleague who was  also a taxi driver. Together the pair set about establishing an environmentally conscious taxi service with two other partners. They struck the New Zealand taxi industry at what they called a lucky time. The government had just tightened legislation to make it consistent for all operators. The Land and Transport Authority was supportive and helpful in making sure everything the emerging Green Cabs did was in line with the new legislation. The Authority too was excited by what Green Cabs was hoping to achieve. Once started, Green Cabs experienced rapid growth and within six months had approximately 85 cabs and self-employed drivers and employed 15 support staff (mostly in its 24-hour call centre). Callum never had aspirations to become an entrepreneur, nor any experience in business ownership, but his extensive work background as a business analyst made him feel he was well equipped to investigate whether the Green Cabs idea would be successful. In fact, prior to coming up with the business idea Callum felt afraid of the risk involved in having his own business. However, once he had the idea, these risks vanished: I was so passionate about Green Cabs, once I had the idea, there were no perceivable risks for me. That was how strong the drive was to do it . . . It’s like I’ve never doubted for a moment that Green Cabs was going to succeed. It has. Any concerns Callum had about risk were dissipated when he took on a number of business partners to share the risk. These business partners all understood and were sympathetic to the worsening state of the environment and to Callum’s vision for the company. Callum’s vision resulted in a company which entered the taxi industry with the goal of achieving much more than a traditional taxi firm. Green Cabs wanted to force change, to preserve the environment and inform the public about climate change. This meant a whole new way of thinking about business and the principles of the business founders were intertwined with the business model. Green Cabs offers the same basic service as any other taxi company. The key difference is that it is an environmentally conscious company. The main means of the company being environmentally friendly is that its vehicles are hybrids (Toyota Prius). There are substantially fewer ongoing running costs in providing the service. Green Cabs passes these savings onto consumers and is therefore able to offer considerably lower prices than its competitors. It already is forcing change in the taxi industry with many competitors rapidly switching to hybrids  because they can see they will save on emissions a nd fuel costs. The difference between these competitors and Green Cabs is that those changing due to lower running costs do not necessarily have environmental concerns at the forefront of their decision making as does Green Cabs. Indeed, sceptics could argue that the competition is switching because it is losing market share to Green Cabs and is attempting to imitate the service. Therefore, Green Cabs has been successful in changing behaviour in the industry to being more environmentally friendly, but this has come at a cost to the business, as Callum explains: I have had such an impact on the market that I had planned, that they (competitors) are now switching. Now, from an environmental point of view, it’s fantastic that I could have that impact, but from a business point of view it’s not good. However, competitors are still failing to offset their carbon emissions whereas Green Cabs prides itself on being carbon neutral. To achieve this Green Cabs drives only the Toyota Prius, the car it considers to be the best option for lessening the impact on the environment. The remainder of its carbon emissions are ‘paid for’ by providing funding for trees to be planted (predominantly in the developing world). Green Cabs donates to ‘Trees for the Future’, an organisation that has already organised the planting of 50 million trees, which retrieve approximately a million tonnes of carbon from the atmosphere annually (www.greencabs.co.nz). Green Cabs also ‘pays off’ its carbon debt prior to its accrual. That is, it calculates its future carbon footprint (down to the number of squares of toilet paper used) for the next year and funds the planting of sufficient trees to offset this before it emits the carbon. Although this is one of the key environmental strategies Green Cabs carries out, it actually is sceptical of buying carbon credits. This is because this carbon strategy essentially dispatches the problem to someone else; it does not help reduce the carbon in the atmosphere. As such, Green Cabs aims to both reduce carbon and offset before it accumulates. The business model of Green Cabs is based on the premise that the customer has a greater connection with the product or service. By using Green Cabs customers will feel part of a greater commitment to the environment and they will choose Green Cabs product over the competitors. As Callum notes, the  business model is win-win for both consumers and the environment: It is cheaper, it’s eco-friendly, it’s quieter, you’ve got a pleasant driver, we do a whole lot of feel good stuff as well. Give me a reason why you wouldn’t take a Green Cab. Green Cabs target market is the corporate sector and government departments. However, they pay tribute to the ‘grassroots’ support they have received. This is from people who have seen what Green Cabs are doing and even if their company has no agreement with Green Cabs, when they take a taxi they want it to be a Green Cab. Callum has also noted that younger people are more environmentally aware and appreciate the choice they are being offered in Green Cabs. One future development is for Green Cabs to install roof signs on their vehicles to promote the environment. These will not be advertising signs for businesses but to say something individuals can do for the environment. Green Cabs intend to use advertising space on their vehicles to promote the environment, not fizzy drinks or the like! FINDING BALANCE BETWEEN THE ENVIRONMENT AND PROFIT ‘For me anyway, it’s not just about turning a profit.’ – Callum Brown Finding a balance between profit and the environment can be a difficult one. To be successful in Callum’s view, you have to understand and have faith that doing things and sticking closely to the set of values that the company started with is what is going to bring success. Too much compromise for business then you will compromise the overall success of the business. The business might still be profitable but will not captivate the public into changing their behaviour regarding the environment. These environmental values are held firm by Green Cabs and are an underlying part of their distinctive business model. Callum elaborates: If we compromise on those values then that put us at risk of just being like any other taxi company out there and doesn’t set us apart. Following through on their commitment to the environment easy for Green Cabs and they suggest that other should look at the environment differently in their businesses. For example, Callum is frustrated by talk about how much it costs to offset carbon emissions. He suggests people fail to see that the whole process is a cost saving exercise. In becoming sustainable, businesses look at ways of reducing  electricity, travel and so forth. All of these areas can reduce a company’s carbon footprint while also reducing their overall costs. Their commitment to the environment is one side of the equation in Green Cab’s business model. The business must be sustainable and there are investors, franchisees and employees who expect returns from their input into the business. Callum is conscious of this need to make a profit, but he has some boundaries: I want to make some money but at the end of the day, I don’t even need a million dollars a year to live on . . . I really like my life in New Zealand, I like the things that I do and the things that I do don’t cost a lot of money. Callum has found that as the business has grown, more investors (such as potential franchisees) are becoming better aligned with his personal views on the environment. However, that is not necessarily the case for all employees of the company, as Callum notes: I have people working for me who don’t have necessarily the same value set. I mean they’ve got good values and wouldn’t be here if they didn’t but to the degree where mine are – no, they’re not anywhere near there. In April 2009, Green Cabs has grown to 16 employees and 104 drivers. The business has many opportunities to grow their business into other location and other services (e.g. courier services). As the business continues to grow Green Cabs are looking towards carbon neutral certification, and implementing ISO 14001 and 14064 certifications. The ongoing financial success of the company is also attracting more interest from other investors who are not necessarily focused primarily on the environment, but see Green Cabs as a solid investment opportunity.

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