Importance of Statistics in Business

The Institute of Chartered Accountants of Pakistan Auditing Intermediate Examination Autumn 2012 Module D Q. 1 5 September 2012 100 marks – 3 hours Additional reading time – 15 minutes Shahrukh and Company, Chartered Accountants, have conducted the statutory audit of the financial statements of Karim Limited, a listed company, for the year ended 30 June 2012 under the Companies Ordinance, 1984.The job incharge has drafted the following audit report: Auditors’ Report to the Members We have audited the annexed balance sheet of Karim Limited (the Company) as at 30 June 2012, and the related Income and Expenditure Account, Statement of Comprehensive Income, Cash Flow Statement and Statement of Changes in Equity together with the notes forming part thereof, for the year then ended and we state that we have obtained all the information and explanations which were necessary for the purposes of our audit.It is the responsibility of the company’s management to esta blish and maintain a system of internal control and prepare and present the above said statements in conformity with the approved auditing standards and the requirements of the fourth schedule to the Companies Ordinance, 1984. Our responsibility is to audit these statements. We conducted our audit in accordance with the auditing standards as applicable in Pakistan.These standards require that we plan and perform the audit to obtain reasonable and limited assurance about whether the above statements are free of any misstatement. An audit includes examining evidence supporting the amounts and disclosures in the above said statements. An audit also includes assessing the accounting policies and significant estimates made by management, as well as, evaluating the overall presentation of the above said statements.We believe that our audit provides a reasonable basis for our opinion and, after due verification, we report that: (a) in our opinion, proper books of accounts have been kept by the company. (b) in our opinion: (i) the balance sheet and profit and loss account together with the notes thereon have been drawn up in conformity with the Companies Ordinance 1984, and are in agreement with the books of account and are further in accordance with accounting policies consistently applied; (ii) the expenditure incurred during the year was in ccordance with the objects of the Company; and (iii) the business conducted, investments made and the expenditure incurred during the year were for the purpose of the Company’s business;(c) in our opinion and to the best of our information and according to the explanations given to us, the balance sheet, profit and loss account, statement of comprehensive income, cash flow statement and statement of changes in equity together with the notes forming part thereof, conform with the approved accounting standards as applicable in Pakistan and give the information required by the Companies Ordinance, 1984, in the manner so requ ired and respectively give a true and fair view of the state of the Company’s affairs as at 30 June 2012; and (d) in our opinion, no zakat was deductible at source under the Zakat and Ushr Ordinance, 1980. Chartered Accountants Date: 01 September 2012 Required: Identify the errors in the above report vis-a-vis a standard statutory audit report. (Note: You are not required to redraft the report. ) (12 marks) Auditing Page 2 of 3 Q. 2 As the engagement partner, you have reviewed the audit working papers of Samarkand Limited (SL). The audit team has highlighted the following matters in the working papers. (a) Twenty percent of the company’s recorded turnover (revenue) comprises of cash sales. Proper records of cash sales have not been maintained.Consequently, the audit team was unable to design audit procedures to verify the cash sales. During the current year, the company changed the method of charging depreciation on its fixed assets from the straight line to the dimini shing balance method. However, all the required disclosures have been included in the notes to the financial statements. The previous year’s financial statements were audited by another firm of chartered accountants which has issued an un-modified opinion on those financial statements. (b) (c) Required: Discuss the impact of each of the above matters on your audit report. (10 marks) Q. 3 You are currently in the planning phase of the audit of Mineral Water Limited (MWL) for the year ended 30 June 2012.The following information is available to you: Customer Segment Super markets Wholesalers Retailers Five star hotels No. of Customers 12 65 553 7 Balance 10 10-20 21-30 31-90 > 90 outstanding days days days days days †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Rs. in thousand†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 20,014 8,125 5,053 6,396 311 129 14,910 5,078 6,019 3,150 454 209 4,743 1,756 1,798 724 278 187 7,694 2,805 2,793 1,784 201 111 47,361 17,764 15,663 12,054 1,244 636 50% provision for doubtful debts has been made by MWL against balances outstanding for more than 30 days whereas the balances outstanding for more than 90 days have been fully provided. Required: (a) Indicate what would be the basis for selecting debtors for circularising positive and negative requests for confirmations. 06 mark) (b) Briefly explain as to how would you deal with a situation where a debtor confirms a balance which is different from the amount appearing in the confirmation request. (08 mark) Q. 4 (a) Classification of certain items reported in the financial statements is based on the management’s intentions. In such a situation the auditor has to rely on management representations. Required: List the factors that the auditor should consider in evaluating the management’s intentions with regard to their future course of action, as stated in their written representations. (04 mark) (b) Briefly discuss how the auditor would deal with a situation where he is in doubt regarding the reliability of the written representations provided by the management of the company. (05 mark) Q. 5List the substantive procedures that may be performed by an auditor to verify the following: (a) (b) (c) Bank reconciliation statements Payroll Raw material purchases (06 marks) (08 marks) (06 marks) Auditing Page 3 of 3 Q. 6 List the audit procedures that may be performed by the auditor in order to ensure that all events occurring between the date of the financial statements and the date of the auditor’s report that require adjustment of, or disclosure in, the financial statements are identified and appropriately reflected in the financial statements. (10 marks) Q. 7 Discuss the categories of threats that may be involved in each of the following independent situations and advise the partners of the concerned firm with regard to the possible course of action that may be followed, in each case.a) Burewala Ban k Limited (BBL) is a listed audit client of Umer and Company, Chartered Accountants (UCC). BBL has granted a house loan of Rs. 5 million to a partner in UCC. (04 marks) Kamal was the audit manager during the last year’s annual audit of Faisalabad Textile Mills Limited (FTML). He has joined FTML as their Manager Finance, prior to the commencement of the current year’s audit. (08 marks) (b) Q. 8 Comment on each of the following independent situations with reference to the applicable rules and regulations. (a) Zaman is a partner in a firm of Chartered Accountants and holds 5,000 shares in Mardan Limited (ML). His firm has received an offer for appointment as auditors of Khanewal Limited (KL).ML and KL are subsidiaries of Dera Khan Limited (DKL). (03 marks) Bilal and Company has received an offer for appointment as auditors of IJK Limited. The total paid up capital of the company is Rs. 990 million whereas its ordinary share capital is Rs. 130 million. Faryal, the wife of a partner in Bilal and Company, is a director in LMN Limited which holds 50 million non-voting preference shares and 2 million ordinary shares in IJK Limited. Faryal also holds 10,000 shares in LMN Limited. The par value of both types of shares is Rs. 10 each. (04 marks) (b) Q. 9 List the important matters that are required to be included in an audit engagement letter. (06 marks) (THE END)

The Guilty Conscience Is As Bad As A Guilty Act

Ladies and Gentlemen of the Jury, I've come here today to present you with a man who wants to justify the murder of his wife. I will show you how unjustified his act and his thoughts were in this not so spontaneous crime. Othello is on trial for murder and I would like to remind you that he has admitted full and absolute blame for this and you should not heed that lightly. Under the circumstances his mental state will come into account, but do not be bewildered by his claims of psychosis as any man could have had these thoughts befallen upon him and not taken action. This act of murder was premeditated, therefore making it first-degree murder. In a passing conversation earlier with Iago, Othello suggests that Desdemona â€Å"shall not live†. (Othello, 4. 1. 170) He goes on to describe how he should murder her as a passing thought. As Othello has stated here â€Å"Hang her! – I will chop her into messes. – Get me some poison, Iago, this night. † (Othello, 4. 1. 174,184,188) Iago goes on to suggest that Othello shouldn't poison his wife but rather strangle her in bed. Othello continued to speak with Iago about how he was going to strangle his wife because of her supposed adultery against him. Even though Iago is an accessory to this crime for his manipulation of Othello's thoughts and his suggestions on how to kill Desdemona, Othello is still at fault for the proceeded crime. Mens rea suggests that Othello knew murdering his wife was wrong and yet he did so out of spite. His actus reus suggests that in killing his wife he was distraught and did act in the heat of passion, yet still mens rea proves him guilty of this act and his malice aforethought. His psychological state is that of every other man with a jealous, green monster on his back. He is not warranted to any plea of insanity as he acted on a conscious and well planned thought, which does not concede in insanity. Othello once more admits to his guilty consciousness of this crime in his words just before he murdered Desdemona: â€Å"Yet I'll not shed her blood. Nor scar that whiter skin of hers than snow and smooth as monumental alabaster. Put out the light, and then put out the light. If I quench thee, thou flaming minister, I can again thy former light restore, should I repent me. But once I put out thy light, thou cunning'st pattern of excelling nature, I know not where is that Promethean heat that can thy light relume. When I have plucked the rose, I cannot give it vital growth again, it needs must wither. I'll smell it on the tree. Ah, balmy breath, that dost almost persuade justice to break her sword! One more, one more. Be thus when thou art dead, and I will kill thee, and love thee after. One more, and this the last. So sweet was ne'er so fatal. † (Othello, 5. 2. 3-20) He suggests that he will not mar her as to ruin her skin, and yet he wishes to â€Å"put out her light† metaphorically saying he wishes she were dead. He goes on to contemplate his actus reus by comparing her to a flame and a rose that can not be restored after its eradication. Othello planned the murder of his wife with his inferior soldier, he knew what he was doing was wrong, and he continued to smother her as she pleaded for her life. Desdemona begged for her life shortly before her death: â€Å"Oh banish me, my lord, but kill me not! – Kill me tomorrow, let me live tonight! – But half an hour! – But while I say one prayer! â€Å". She was unjustifiably murdered for an act she knew she had not committed. Othello acted on his jealousy and thoughts of malice rather than his love and faith in his wife, does this not make him a guilty man? Should Othello be acquitted of this crime or convicted of this horrendous act of murder as it is? That is for you to decide. Perrine's Literature: Structure, Sound, and Sense, Eleventh Edition. Thomas R. Arp, Greg Johnson. Senior Publisher: Lyn Uhl. Publisher: Michael Rosenberg. Development Ed: Helen Triller. Assistant Ed: Erin Bosco. Boston, Ma. Years Published: 2006, 2009, and 2012. Shakespeare, William. Othello. Pages 1276-1369.

How does Miller portray Proctor in this extract? Essay

The opening stage directions from this extract immediately show the mood of the play, and the extreme tension that the characters are under, â€Å"It is as though they are stood in a spinning world. It is beyond sorrow, above it.† This shows us that the play has reached the moment of crisis, and that the situation is now totally out of control. The metaphorical language Miller uses here emphasises the tension, and the huge emotion of the moment. The first speech in the extract is a conversation between Proctor and his wife. The speech has a superficial tension to it, as they discuss Elizabeth’s pregnancy, although from this tension we can see that there is an underlying intimacy. Miller achieves this effect by using short sentences and responses such as â€Å"The child?† and â€Å"It grows.† This emphasises the tension between the two although the topic is one of unity showing their intimacy. While Elizabeth is talking to her husband she is desperately trying to hold back the emotion that she is actually feeling. This can be seen as when asked whether she has seen her children she replies, â€Å"I have not. She catches a weakening in herself and downs it.† She is being non-committal towards Proctor in order to retain her nobility and not break down. Here Miller is emphasising Elizabeth’s goodness and dignity, and highlighting the gulf that Proctor sees between their moral standing. He does this as Proctor in this bit of dialogue is seeking Elizabeth’s approval so that he feels she has forgiven him for his adultery, and therefore be free to forgive himself. In response to this statement by Elizabeth Procter says, â€Å"You are a- marvel, Elizabeth.† His short dialogue and pause in mid sentence shows the nervousness he is feeling at trying to come to terms with the â€Å"spinning world† in which he finds himself, and also emphasises the respect that he has for his wife. As Proctor admits that he has been tortured Miller writes â€Å"Pause. She will not let herself be drowned in the sea which threatens her.† The metaphorical imagery he uses here conveys the great emotion that they are both feeling for one another, yet are not able to express due to their history. The lack of adjectives and sparseness of language shows the discomfort they are feeling in the situation. The dialogue finally changes from being sparse and brief when Rebecca’s fate is mentioned. As Proctor asks about her, Elizabeth replies â€Å"Not Rebecca. She is one foot in heaven now; naught may hurt her more.† The detail Miller goes into, the elaboration on Rebecca’s name, and the imagery of â€Å"one foot in Heaven† shows the importance to the audience of Proctor and Elizabeth’s respect for Rebecca. The dialogue then quickly retracts to the sparseness of the earlier piece as Elizabeth simply says, â€Å"Giles is dead.† The numbness of her emotion in this very factual sentence shows us that Death has become normality to her, and that she has to remain emotionally detached to avoid breaking down. Miller uses this to build the tension and emotion of his play to a climax, as Proctor decides what to do. The background for Proctor’s announcement to his wife that he is considering confessing is the sentence by Elizabeth â€Å"Aye he were a fearsome man, Giles Corey.† This image of physical strength contrasts with Proctor’s apparent weakness as he admits that â€Å"I have been thinking I would confess to them, Elizabeth.† Miller uses this to steer the audience into believing that this is a dishonourable path to take, and emphasises the enormity of the decision that he has to face. In reply to this, Elizabeth says, â€Å"I cannot judge you, John.† Elizabeth now has an air of tenderness towards Proctor, which contrasts with her earlier coldness. The stage directions Miller uses for Proctor’s next speech are â€Å"simply- a pure question.† The lack of anger, guilt or implicit judgement here shows that the couple now have a sense of unity, and that past problems are now forgotten. In this moment of great emotion and mental turmoil, Proctor a nd Elizabeth are brought together. Miller again steers the audience to see that Proctor will not confess when he gives the directions â€Å"pauses, then with a flailing of hope†. We are now led to believe that Proctor will be unable to bring himself to confess as he can see that it is morally incorrect behaviour. In the next speech by Proctor where he says, â€Å"I cannot mount the gibbet like a saint. It is fraud. I am not that man. She is silent. My honesty is broke Elizabeth; I am no good man.† Here Miller portrays Proctor as not being afraid of death, but that he does not feel that he is worthy to die alongside the likes of Rebecca as he is a sinful man. He is also slightly seeking justification to live. Throughout this extract it is clear that Miller is judging himself and here he is still under the impression that he is not worthy of greatness, although he is not sure as he is mentally battling with himself to come to some sort of conclusion.

Film Studies Movie Review Example | Topics and Well Written Essays - 2250 words

Film Studies - Movie Review Example Thesis Statement: "The Green Mile," is an intermittently powerful and meticulously crafted drama that falls short of its full potential due to considerable over-length and some shopworn, simplistic notions at its center which could have been arranged and prioritized through editing. The story is primarily around an inmate called John Coffey. He is a seven-foot black man who is convicted of raping and killing two small white girls. He is a very quiet man and afraid of the dark: this coupled with his enormous size makes him a very memorable man. John Coffey is not able to do such things as tie a knot, and is described as "knowing his own name and not much else." During the primary period of the story there are two other inmates on the block on which the story concentrates. These are Eduard Delacroix, a french man convicted or arson, rape and murder. Delacrioix has a pet mouse called Mr. Jingles, who is able to perform tricks. The other inmate is William Wharton: a tough and boasting character, claiming to be a modern Billy the Kid. After John Coffey arrives the warders realize that he has a special gift. The captain of the guard, Paul Edgecomb, has a urinary infection, which is causing him extreme discomfort. John Coffey realizes this, and when in distance of Pau l, grabs him and heels him. Paul is naturally flabbergasted by this. John Coffey is set to be executed, and the guards realize they have to execute a man with a "gift from God." John Coffey also has the ability to see people's thoughts or memories. William Wharton grabs Coffey's arm, and Coffey sees Wharton's memory of killing the two little girls that Coffey has been convicted of. Coffey transfers this image to Paul, the chief of the guard. By this Paul knows that Coffey is an innocent man. The warders now realize that they have to execute an innocent man with a "gift from God." Identify one theme or message of the movie. Because The Green Mile is an anti-capital punishment exemplum, characters are defined morally in the simplest terms. The director emphasizes the fundamental humanity of the two men who are the first to be executed, Arlen Bitterbuck and Eduard Delacroix. While Frank Darabont tells the audience that the two men are murderers, he shows them speaking and acting with such dignity, love, and simple faith that one perceives their executions as evil, unnatural acts. On three occasions we see the procedure involved in administering death by electrocution, a witnessed event in which certain words are spoken, restraints are attached to the victim, and levers are pulled. It is at this point that we grasp the analogy of the quintessential victim of the death penalty of all time -- someone who performed miracles, who was condemned of something that he did not do, and who forgave those whose interpersonal relations are based on hate rather than love. Analyze one element of film analysis Within individual scenes, Richard Francis-Bruce's editing is precise in obtaining maximum values however there are scenes which could have been edited further. All of the performances, from the leads down through David Morse's laconic prison guard, Doug Hutchison's hateful and mulish one, and Bonnie Hunt's

Nursing Theories Essay Example | Topics and Well Written Essays - 1000 words

Nursing Theories - Essay Example This is fundamental since nursing theories are derived from models comprised of the following components: the person or self, environment, health and nursing. These four metaparadigm concepts can be observed in all nursing models and forms the framework from which each theory as a whole functions (Rogers, 1989). This paper aims to evaluate the definitions of the concept of health and illness in two nursing theories namely, Margaret Newman's "Health as Expanding Consciousness" and Martha Roger's "Science of Unitary Human Beings." Margaret Newman's systems model recognizes the person as a comprehensive system. Within this system are constituent elements including the physiological factor, psychological factor, sociological factor, spiritual factor and developmental factor which according to her are in a complex interrelationship (Newman, 1992). With regards to health, Margaret Newman maintains that health is the manifestation of the realm of consciousness. Consciousness is defined as the capability of the human system to gather and process information regarding the self and the environment. However, according to Newman, consciousness is not limited to the cognitive and affective faculties that characterize the basic notion of consciousness but also includes the dynamism of the whole living system (Newman, 1997). The consciousness of the system, accord... "Science of Unitary Beings" by Martha Rogers Martha Rogers's system model considers the person or individual as a unit or unified whole which is constantly in direct interaction with the surrounding environment. According to her, health and illness are the products and manifestations of the human life process. She gives a scientific model for nursing that is based on concept of health as the systematic function of the physical body and illness as the state of dysfunction of the components of the human life processes (Rogers, 1975) Health is seen by Martha Rogers as the integration of the physicochemical properties of life that is constant interaction with the immediate environment which are also imminent in the energy fields inherent in the two areas. The energy field that constitutes the person's or the individual's complex systems are in direct contact with the energy field of the environment which may be assigned as the surrounding living and non-living forms. Therefore, the energy fields that is present in this larger system is made up of the living and the non-living forms of the person and the environment. The open mode of the person and environment energy fields promotes an interchange of energy between the two which leads to the kind of nature or state of the system classified into either health or illness (Rogers, 1989). Health Concepts Comparison and Analysis The main point of comparison between Newman's and Rogers' use of the concept of health in their respective theories arises in the nature and impact of the perception of constitution of the person. The first similarity lies in the consideration of the person's physical and

Ajusting to life in a Nursing Home Research Paper

Ajusting to life in a Nursing Home - Research Paper Example al. (2001) Figure 1 clearly shows the dimensions of emotional closeness of the caregiver and the resident. Then subjective verifications are suggested that the relatives are fanatically concerned with the responses of their resident while his or her adjustment in the new environment. They usually do not consider the cognitive impairment of the patient as result of their main concern with the ultimate well being of the patient. The SPM, thus provides provisions for the stress of both resident and the caregiver. Analysis of Potential reasons Achterberg, et. al. (2006), conducted an empirical research to analyze the relationship between the prevailing symptoms of depression among the patients who recently joined the nursing home in comparison with their original residence. In this context 562 patients in 65 nursing homes were examined during a period of ten days right following the admittance. People of different age groups, genders and having varied diseases were included in the target population. Their depressive indictors in both major and minor stress situations were checked. This research concluded into the facts that depression is definitely evident among the resident of nursing homes. Patients coming from family life were found more depressed than those coming from any hospital. Moreover, further research is required to be conducted in order to manage and prevent these symptoms during or before admission of the patients. Assistance in Regaining Normality Kruczek (2007), a head nurse of a nursing home, states that this sort of depression is more common among the elderly residents who are chronically ill and it is difficult to involve them in the routine life. This is may be because they are willing to stay with their family but... Achterberg, et. al. (2006), conducted an empirical research to analyze the relationship between the prevailing symptoms of depression among the patients who recently joined the nursing home in comparison with their original residence. In this context 562 patients in 65 nursing homes were examined during a period of ten days right following the admittance. People of different age groups, genders and having varied diseases were included in the target population.   Their depressive indictors in both major and minor stress situations were checked. This research concluded into the facts that depression is definitely evident among the resident of nursing homes. Patients coming from family life were found more depressed than those coming from any hospital. Moreover, further research is required to be conducted in order to manage and prevent these symptoms during or before admission of the patients.Assistance in Regaining NormalityKruczek (2007), a head nurse of a nursing home, states that this sort of depression is more common among the elderly residents who are chronically ill and it is difficult to involve them in the routine life. This is may be because they are willing to stay with their family but had to adjust themselves which make them feel dejected.   She suggests special training for the concerned staff and suggests some positive ideas for managing this distress:†¢Ã‚  Developments of positive relationship with the dealing staff by making them feel at home. Home is a place where one is independent to follow his own will.

The Culture of Poland Research Paper Example | Topics and Well Written Essays - 1500 words - 1

The Culture of Poland - Research Paper Example This research will begin with the statement that Poland has a total population of thirty-nine million people and is richly endowed with natural resources. In addition to the inhabitants of the country is good entrepreneurs, Poland has attracted numerous foreign investors, thereby making its economy dynamic. The country is a member of the European Union and is the sixth biggest country in the union. The main sectors supporting the economy include information technology, automotive electronics, food processing, tourism, and the banking. According to Skarzynska, the Polish people have a unique business culture where they are ambitious individuals who are hard negotiators and always eager to do business. They have also acquired western methods of business management and are bureaucratic. To successfully invest in a country and market your products, it is important to understand the cultural environment. Language is an important aspect of the people’s culture and is critical when c ommunicating with others. Comprehending the language of the people in a country is important when carrying out business with the inhabitants of the country or in daily general interactions. Poland is made up of four main ethnic groups: Poles, Germans, Belarusians, and Ukrainians. The Poles are the majority making up 96.7 percent of the total population according to a census carried out in 2002; Germans are 0.4 percent; Ukrainians and Belarusian are 0.1 percent each.

Cat Dilated Cardiomyopathy and Immune Mediated Hemolytic Anemia in Research Paper

Cat Dilated Cardiomyopathy and Immune Mediated Hemolytic Anemia in Daschunds - Research Paper Example An increased dependency on formulated cat foods produces the potential for deficiency, but the same formulations allow for the correction of this lack. Total Nutrient programs from the pet food industry are the response to this valid concern. Vision loss, as well as cardiomyopathy, can result from such dietary deficiencies. (Hayes et al. 1982), (Hills Pet Nutrition, 2011) This report outlines the pathology of feline dilated cardiomyopathy and related heart conditions, as well as contributing factors. The prognosis and treatment modalities are discussed; as well as means by which this condition can be prevented. Cats do not possess the ability to synthesize the amino acid Taurine; which is necessary for muscle growth; and proper retinal development in kittens. This is presumed to be a central factor in the evolutionary development of felines. Modern processed cat food contains nutritional supplements to alleviate this problem. Feline DCMs now relatively rare. In the past, feline dilated cardiomyopathy could be blamed on the dietary deficiency in the amino acid taurine. (Petplace Veterinarians, 2011), (Pion, et al. 1987) Taurine is an essential component of the feline diet, whereas dogs do not require it. (Pion et al. 2007) The breeds typically affected are Abyssinian, Burmese, Siamese, and mixed/mongrel housecats. The Catfood industry responds to this risk by taking steps to ensure taurine dietary supplements are included as basic nutrition in most cat foods. The feline food industry has risen to the challenge of addressing the need for nutritional supplements in a form highly palatable to the animals. At the same time, the more sedentary lifestyles that felines and canines now share with their human owners still creates its own battery of assorted health risks to all three species. (Obesity is a noteworthy factor.) In terms of diagnosis, a complete medical history should be provided to the veterinary  professional. Initially, a thorough physical examination is performed.

JavaScript-Same Origin Policy Essay Example | Topics and Well Written Essays - 250 words

JavaScript-Same Origin Policy - Essay Example The essay "JavaScript-Same Origin Policy" overviews a security concept, the same origin policy, a concept used when there is a need to isolate documents retrieved from distinct origins. The same origin ideas thus help in avoiding the hackers from injecting evil sites into someone’s or other sites that are wanted private. This origin policy always starts with trust; a web page owns its data and is free to submit that data to the original website. Thus, the already running JavaScript will be given an assurance of not being evil. The JavaScript will load more content e.g. building a simple image gallery use that is through writing JavaScript encryptions that insert and erases into the existing page. The browser, therefore, will instantly load the image, in a way, showing that it had been present in the existing page, and removes it from the display if the image is deleted. Thus, the same origin policy code prevents the JavaScript from directing data to a dissimilar server or from writing a data belonging to a different server. Enabling communications with another domain will depend on the use of JSONP, which grounds on a -tag. The sent information to another domain is encrypted in the URL as limits. The resumed JavaScript comprises of a purpose call with the invited info as parameters. Though if some evil encryptions of JavaScript gets submitted into a clean web page, it may results into an tag and includes them on that page. It will be safe to develop a URL to any intimidating domain.

Practical Application Interview Essay Example | Topics and Well Written Essays - 500 words

Practical Application Interview - Essay Example Finally, the interview also sought to determine the teacher’s ways of delivering successful cooperative lessons. Successful teaching strategies allow a kindergarten teacher to efficiently educate his or her students (Weimer, 2009). The findings of this interview incorporated ideas that mostly involved understanding children. The interview found out that, in order to model a skill or an idea in a kindergarten student, teachers first need first to grasp the interests of their students. This is because when someone is interested in something, especially a child, it will be much easier for the person to understand the concept. This is a terrific idea. Kindergarten students need first to realize what they are going to learn before they get into details. This will arouse their interests in the concept (Weimer, 2009). The teacher in this interview uses practical objects and imagery to build the vocabulary of her students. Showing pictures of objects to kindergarten students is a powerful way of improving their vocabulary. Children tend to build their vocabulary on what they see (Weimer, 2009). This i s because their thinking capacity is low at their current stage of life. They, hence, recognize what they can picture in their minds. As a result, the teacher uses pictures and real objects to build the vocabulary of her students. According to the findings of the interview, there is one vital way of providing opportunities to students for repeated practice and application of what it taught in class. This is through regular examination of what is taught in the class. Children tend to forget things more quickly than grow ups, (Weimer, 2009). They need to be assessed on a regular basis so that they could remember what they are taught by their teachers. Also, in order for teachers to get immediate feedback to the questions they ask their students, they need to regularly assess their students so as to build their confidence in class. If students have confidence,

Summary of the article Essay Example | Topics and Well Written Essays - 500 words

Summary of the article - Essay Example for existing depreciation methods as impairment would occur if they violate the requirement of depreciation charges while reflecting the use of the asset in revenue-generating process. The article then proposes an axiomatic system that is compatible with the recent accounting standards. This system shall also test the compatibility of the any depreciation method with the changed requirements for accounting. The axiomatic system proposed has three requirements. Firstly, the periodic depreciation charge has to be non-negative. Secondly, the depreciation charge is not greater than the cash flow for that period. And lastly, the periodic depreciation charge maintains the essential aspect of matching principle between depreciation and cash flow. The article then highlights how current depreciation methods violate the above axiomatic system. The focus of the article then shifts to proportional depreciation method which directly depends on the cash flow of the asset. Two requirements of consistency are then proposed, namely, Partition Consistency and Dynamic Consistency. The first requirement assures that there is consistency between depreciation charges throughout any sub-period division throughout an asset’s life. The second requirement demands that if there is no change in the economic fundamentals during the asset’s useful life, then the original computation of the depreciation charges will sustain. A detailed description of the axiomatic system is given along with its implications. The three axioms are formulated, their definitions are provided while their respective proofs are provided in the appendix. The proportional depreciation system is described and proof is provided about it sustaining the three axioms. The article then enters into the phase of defining partition consistency and dynamic consistency. They are linked to the axioms and a very solid relationship is established between these two consistencies and proportional depreciation method. The

Marriott at Myanmar Essay Example for Free

Marriott at Myanmar Essay This report is prepared to be the first document evaluating Myanmar’s attractiveness for consideration of establishing Marriott Hotels and Resorts in this country. The best location for the hotel is chosen to be the city called Yangon since it offers a wide variety of activities for travelers with different interests. Yangon Marriott Hotels and Resorts will be attracted to upscale visitors who wish to stay in a luxury, five-star hotel with exceptional service quality, while enjoying the beauty of the country. The target groups of customers are not limited only to local high income Burmese, but also foreign visitors who come on a business or vacation purposes in Myanmar. Myanmar is a resource-rich country with a lot of unseen and attractive destinations. If developed properly, the country has a high potential for growth in the tourism industry in the future. However, due to the high level of risks of its cultural, economical and political systems, this country is considered not attractive enough to operate the luxury brand hospitality business under Marriott name. Strained relationship with the U. S government and the European Union also makes it more difficult for an international brand like Marriott to establish a new business in this country. II. Overview Summary Information A. Key information regarding demographics of the target country The Union of Myanmar, previously called Burma, occupies the largest geographical area in the mainland Southeast Asia. From North to South, three parallel chains of mountain ranges divide the country into three river systems and create various topographic regions. It shares national borders with several countries: China on the north, Laos on the east, Thailand on the southeast, Bangladesh on the west, and India on the northwest, with the Bay of Bengal to the southwest. The country achieved independence from the United Kingdom in 1948. The population of Myanmar, approximately 54 million people, is highly diverse. There are eight major ethnic groups, which can be subdivided into 135 ethnic minorities. The official language is Burmese; however, several native languages are also spoken. English is usually spoken, particularly by the educated urban elites, and is the secondary language learnt in government schools. Eighty percent of Burmese population is Buddhist, prevalent in Theravada sect. The military government has officially relocated the capital of the country from Yangon to Naypyidaw in March 2006. III. Business History A. History of the company Marriott International, Inc. is a leading worldwide operator and franchisor of a range of value and luxury hotels and related lodging facilities. Nowadays, Marriott International has about 3,150 lodging properties located in the United States and 67 other countries and territories. Its operations are grouped into five business segments, which are full-service lodging, select service lodging, extended-stay lodging, timeshare, and synthetic fuel. Marriott International was formed in 1993 when Marriott Corporation split into two companies: Marriott International and Host Marriott Corporation. The company is headquartered in Bethesda, Maryland. B. Products/services offered and their unique advantage in the target markets The Marriott has become one of the world’s leading hospitality business operators from its excellent quality, service, and value. Throughout the Asia-Pacific region, its brand name has continuously led the company to the consistent growth in Marriott properties in many countries such as China, Japan, Singapore, and Thailand. Each Marriott hotel differentiates itself with exceptional amenities, individualized attention to guests, and careful reflection of local surroundings. As the business expands worldwide, Marriott brand gains a high level of brand loyalty from its guests. This large customer base will help facilitate the business when the brand enters to new-oversea markets. IV. Business Activity A. Industry structure, competition in the country and current economy of the target country Even though the number of travelers visiting Myanmar is very low, tourism is considered the country’s major source for foreign exchange. Burmese government has been trying to promote their tourism industry to outsiders. They launched the campaign of ‘Visit Myanmar Year’ in 1996. After that, according to the Statistics from Ministry of Hotels Tourism, the number of tourist arrivals has been increased. However, this increasing number could not retain on a continuous basis due to the country’s uncertainty and instability in many areas that made people feel uncomfortable visiting Myanmar. Myanmar’s economy is currently mixed and primarily based on agricultural activities, including livestock, fisheries, and forestry. This sector accounts for 50 percent of the country’s overall GDP. The country also possesses several kinds of valuable natural resources, including intensely fertile soil, offshore oil, and gas deposit. It is also the world’s largest exporter of teak and precious stones such as jade, pearls, rubies, and sapphires. Since late 1988, Myanmar moved toward more market-oriented economy. It changed its centrally planned economy to be more liberalized, both in domestic and international trade. The role of private sector was promoted, and foreign direct investment was welcomed. Despite such efforts, Myanmar is still considered the poorest country among the Southeast Asian nations. Although tourist industry has a high potential for growth in the future, it still remains underdeveloped. This is because mismanagement from the military government’s control, ineffective and inefficient policies, poor infrastructures, together with the country’s bad international image have drawn the whole country to the state of underdevelopment. Moreover, since the late 1990s, Myanmar’s economy has worsened due to economic sanctions from many countries such as the European Union, Canada, and the U. S. Foreign investments usually come from China, Singapore, South Korea, and Thailand. V. Market Research A. Market conditions in target country 1. Existing demand There are several reasons why Myanmar should be a good place in consideration for new investment opportunity. The country has vast and virtually untapped natural resources. To this day, Myanmar remains one of the most mysterious and undiscovered destinations in the world. The country seems appealing to many tourists around the world due to its unseen attractions with regard to cultures, history, and natural beauty. There has been an increasing demand from outside the country, especially from those travelers who wish to discover this resource-rich country. Myanmar is viewed as a good destination for people who want to have an exotic adventure, beach vacation, and mountain experience. In addition, advocates supporting Burmese tourist claim that it is the only method to help Burmese poor citizen to have a better standard of living and avoid isolating the country from the rest of the world. Another important issue needed to be pointed out is the message from the leader of Myanmar’s opposition National League of Democracy. Aung San Suu Kyi has in the past asked foreign tourists not to visit the country, as this helps increase the military junta’s power. This is one of the reasons why some people do not want to visit the country. 2. Competition After the Burmese government opened the country to promote several industries, tourism started to develop in Myanmar. Nowadays, there are approximately 500 hotels and guesthouses throughout the country. In Yangon alone, there are only six luxury hotels and approximately 20 moderate and economy hotels. Among those luxury hotels, none of them is operated under the recognized global hotel-chain companies. Most of the hotels are run by local Burmese people or businessmen from neighboring countries such as China, Singapore and Thailand. Therefore, competition in Myanmar’s tourism industry has not reached the intense level yet. VI. Potential Difficulties or Restriction A. Entry requirement The Government of Myanmar posts some restrictions on foreign investors wishing to do business in the country. In order to establish and operate under contractual agreement or partnership, foreign entity must submit all proposals to the Myanmar Investment Commission (MIC) and get approved under the Foreign Investment Law (FIL). Foreign investors can set up their business either in the form of a wholly-owned subsidiary or a joint venture with any partners: an individual, private company, a cooperative society or a state-owned enterprise. In all joint ventures, the minimum equity required from the foreign party is 35 percent. Moreover, the minimum amount of capital requirement to be eligible under the Foreign Investment Law is set to be US $500,000 for an industry, but US$300,000 for a service organization. Tourism industry is one of many sectors allowed under the Foreign Investment Law. Rather than the initial investment requirement, Myanmar also has commercial tax of ten percent levied on service of operation of hotels. B. Intellectual property issues Intellectual property is one important issue that prevents many oversea businesses from entering to Myanmar. The country has a negative outlook on its control with regard to this matter. Myanmar is considered having poor, maybe poorest, intellectual property right laws by the outside world. Marriott brand could be jeopardized since Myanmar’s legislation alone may not be able to protect the ownership of the company’s trademark. In the past, there was an evident showing that some local businesses were registered by using the existing international trademarks or trade name, and that prevented the original owners to register their own names and run the business in this country. VII. Cultural Issues A. Religion and its role in the society Since most Burmese people are Buddhist of Theravada stream, Buddhism has greatly influenced the standards of etiquette in the country. Their core religious belief is karma, the concept that good fathers good and bad fathers bad. This core belief has reflected in almost every aspect in everyday life; however, it does not play a significant role in doing business in this country. With basic knowledge of Burmese culture and custom, foreigners would find it easy to live with the local people. B. Special cultural issues For employer and employee relationship, Burmese employees are hardworking and loyal to their bosses. In return, an employer is expected to give help when in times of need. Such help can be the advice given for personal problems or loan granted in a financial crisis. As in all Asian countries, Myanmar respect people older than them. Therefore, in order to avoid friction in workplace, subordinates should be working under an older supervisor. Friendship, trust, and honesty are valued in a business relationship. Favors received, such as introducing a potential client or supplying a reference, must be repaid at a future time. For the first time in a business meeting, details of the project may not be discussed. Instead, the meeting may be spent evaluating each other’s personality and business strengths and weaknesses. In general, Myanmar business people find it easier to deal with Asians than Westerners. C. Business cultural issues In recent years, both China and India have attempted to strengthen ties with the Burmese government for economic benefits. This situation indicates that relationship with the military government could help smooth out the process or get the deals more easily. Personal relationship is considered one of the key components that could determine the success of the business. Foreign business will be more likely to succeed if the foreign entity can tie with a local partner, ultimately the Burmese government. According to Asian Journal of Political Science, â€Å"all post-colonial Myanmar governments and the business community benefited from their clientelistic networks. Without the help of government officials, many business firms would have gone under quickly; at the same time, without the assistance of business people, it would have been hard for most post-colonial Myanmar governments to keep themselves in power. It is very clear that government-business relations cannot simply be reduced to a zero-sum game. Certain interactions between the military government and the business community were mutually empowering†. Corruption is systemic at all levels of the Government and society. From Bureau of East Asian and Pacific Affairs, â€Å"It is considered by economists and businesspersons to be one of the most serious barriers to investment and doing business in the country. A Byzantine and capricious regulatory environment fostered corruption. † VIII. Service Operation A. Location of service facilities The best location that Marriott Hotels and Resorts could be is in the city called Yangon. Yangon, previously known as Rangoon, is one of the most popular areas for foreign visitors and is considered the gateway to Myanmar. It is the largest and former capital of the country. Even though the city is no longer the capital, Yangon continues to be the most important commercial center of Myanmar. This relatively simple city is attractive in its own particular way. Yangon has earned the name ‘the Garden City of the East’ since it is green and cool with lush of tropical trees, shady parks, and beautiful lakes. The city offers a wide variety of activities for visitors such as diving, cultures, and ecotourism. Therefore, this city has a potential to attract a lot of travelers with different interests. B. Service modification necessary to adapt to local environment Since one of Marriott’s strength lies in its careful reflection of local surroundings, Marriott Hotels and Resorts built in Yangon should hold the same principle. Yangon Marriott Hotels and Resorts should combine the city’s natural beauty of its history, culture and scenery while offering the unique luxury standards. Destination hotels and resorts type might be an appropriate alternative for Marriott in Yangon. The destination resort should be located in the Yangon area with noteworthy natural features, plus an urban setting. IX. Personnel Strategies A. Employment restriction Myanmar has active labor force of about 20 million. They are fairly trained manpower and skilled labor with relatively low cost comparing to other neighboring countries. There is only 23 percent of the overall population working in the service industry; however, these Burmese people are considered hospitable due to the fact that they are generally honest and kind. However, due to the country’s poor infrastructure, Burmese people are not provided with good education. Their skills might not be good enough to fit in Marriott’s high standards of hospitality service. Therefore, it seems necessary for Marriott to provide training sessions to improve their hospitality skills. B. Expatriate issues Since Marriott ties the brand image with its superb service quality, it is vital that Yangon Marriott Hotels and Resorts are equipped with talented management team. Marriott International Inc. might need to import managers from oversea to run the Myanmar operations in order to ensure that Marriott’s core business practice is followed everywhere. This issue brings about big challenge since it will not be easy to find the talented people who will be willing to work in a country with high uncertainty and instability in many aspects on a voluntary basis. Marriott International Inc. might need to provide them with high enough incentives to encourage them to accept this assignment. Nevertheless, under the Foreign Investment Law, Myanmar allows the employment of foreign experts and technicians. Required manpower can be recruited through Township Labor Offices. X. Risks A. Government stability The most important risk exposed in Myanmar deals with its political issue. For the past 40 years, Myanmar has been ruled by the military government or junta, in which the power is centered. The State Peace and Development Council, or SPDC, maintains strict authoritarian rule over the people of Myanmar. The country has a reputation abroad for brutally crushing political dissent, as in the case of house arrests of Aung San Suu Kyi. According to the information from the articles Foreign relations of Burma and Military of Burma, â€Å"Aung San Suu Kyis National League for Democracy won a landslide victory in the countrys election of 1990; however, the military which has controlled Myanmar (Burma) for decades refused to transition the country to civilian democratic rule. For her part, Aung San Suu Kyi has spent most of the last decade under house arrest for her political efforts. In 1991, Aung San Suu Kyi was awarded the Nobel Peace Prize while still under house arrest. † This case brings about the global awareness and concern on the country’s political abuse and human right violation. B. Legal risk The country also completely lacks of regulatory and legal transparency. â€Å"All existing regulations, including those covering foreign investments, are subject to change with no advance or written notice at the whim of the regime’s ruling general. Myanmar does not accept International Court of Justice. C. Economic risk Myanmar’s economy suffers from serious macroeconomic imbalance. The country’s money currency is called Kyat, which is not stable at all. Volatility happens on a weekly basis. The Kyat is not convertible. This severe situation includes rising inflation, fiscal deficits, and multiple official exchange rates that overvalue the Burmese Kyat. A major banking crisis in 2003 also contributed a large negative impact on the overall disrupted economy. XI. Potential Benefits A. Market potential As already mentioned, Myanmar is one of resourceful countries that have high potential for future growth in tourism industry. The country offers all traditional delights of Asia in one country. If developed properly, the country’s tourism can become one of the world’s famous tourist destinations. Seeing this opportunity, Marriott brand can expand globally throughout the Asian Pacific region. Now Marriott brand has its hotel chains in Australia, China, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Thailand, and Vietnam in this Asia Pacific region. B. Incentive from local government Myanmar’s Foreign Investment Law provides a lot of incentives to foreign investors in the form of tariff and taxes. The business will be granted a tax exemption for three consecutive years beginning the first year of operation. The country also provides the relief from income tax on profit reinvested within one year. Myanmar guarantees that the business permitted under FIL will be protected from being nationalized during the granted period. C. Relationship to the United States However, according to Bureau of Democracy Human Right and Labor, â€Å"the US and Burmese relation has been worsened after the 1988 military coup and violent suppression of pro-democracy demonstration. Subsequent repression, including the brutal crackdown on peaceful protestors in September 2007, further strained the relationship. † â€Å"In addition, since May 1997, the U. S. Government has prohibited new investment by U. S. persons or entities. A number of U. S. companies exited the Burma market even prior to the imposition of sanctions due to a worsening business climate and mounting criticism from human rights groups, consumers, and shareholders. The United States has also imposed countermeasures on Burma due to its inadequate measures to eliminate money laundering. † As a result of the above fact, it seems inappropriate for Marriott to enter Myanmar at this moment. Since Marriott is a U. S. based company, the company could run into a big conflict with the U. S. government, which could have a seriously negative impact on its hotel operations around the world.

Tourism At Sabah In East Malaysia Tourism Essay

Tourism At Sabah In East Malaysia Tourism Essay Sabah its one of the states located in East Malaysia is known as Land below the Wind, because of its location just south of the typhoon-prone region around the Philippines. Sabah is Malaysias northernmost state and together with Sarawak and it is mountainous with lush tropical rain forests and its population of nearly two million is made up of 32 colourful ethnic communities. Known mostly for its two Mountains; Mount Kinabalu, the underwater mountain of Sipadan or Layang Layang Island absolute isolation will adore this place with beautiful views of the surrounding sea with Gomantong Caves are a group of limestone caves as well know for its high valued birds nest. Access to Malaysia eastern gateway is through Sabahs capital, Kota Kinabalu, which receives flights from Kuala Lumpur, Johor Bahru, Kuching, Singapore, Hong Kong, Manila, Brunei, Jakarta, Seoul, and Taipei. Domestic travel in this vast state is via daily flights between Labuan, Sandakan, Lahad Datu, and Tawau, though large a reas are still inaccessible. A rail network stretches from Kota Kinabalu to Tenom, and buses, taxis, and boats are also available. Sabah is an enchanting mosaic of cultural diversity with at least 30 groups with their rich cultures and interesting traditions and using more than 50 indigenous languages and not less than 80 dialects.   The main ethnic groups are: the Dusun and Kadazan the largest group who make up nearly one third of the population, the Murut, the Paitan and the Bajau. Other indigenous groups include the Bonggi, the Iranun, the Idaan and the Brunei. In addition, the Chinese make up the main non indigenous group. Therefore, the people of Sabah are varied in their respective cultural backgrounds. The tamu, a weekly open bazaar, offers a vivid glimpse into the colourful blend of local cultures. The tamu is where natives gather to trade in farm produce, local curios, handicraft, food and even buffaloes. Kota Belud is a favourite spot for tourists to capture this exotic occasion. Nowadays, Sabah has blossomed into a thriving commercial centre and holiday destination. A short boat-ride away takes one to the islands of Tunku Abdul Rahman park, a haven for camping and sea sports for all generation. Tropical Beaches As we know Sabah is a wonderful opportunity to relax and unwind on a secluded tropical beach or dive at Jacques Cousteaus favorites tropical island dive spot and the Caribbean Islands may be the current popular choice for an ultimate Tropical Island Vacation but Sabah offers a truly complete tropical island vacation package as it is a land of tropical wonders from ocean deep to mountain high. The 1st popular place in Sabah is the topical beach. Where you can simply laze around underneath a coconut tree on your deck chair with your heavily sun-tanned body soaking all the tropical sun you can get, a cocktail in one hand and a good book in the other, white and soft sand beneath your feet, the sound of the ocean waves echoing in the background, and seagulls passing by above you, your mind will be relax and forget all the busys life in the city. Sabah has an abundance of excellent tropical beaches that can make your dream tropical vacation a reality. Most of the best beaches with developed infrastructures are located in the West Coast of Sabah. Tropical Island Beside that the TAR Marine Park  is also is one of the perfect tropical islands in the whole of Borneo for the sun and sea lovers,this is because they are all well sheltered from the rough waters of the South China Sea and most islands are well developed in terms of tourist facilities to provide a memorable tropical island vacation of a lifetime.   In the other hand Sabah has numerous getaway locations where you can stay at quaint seaside accommodations or chalets. The best place for a tropical vacation getaways have to be at the 5-star  Tropical Vacation Resorts  getaways such as Shangri-Las Rasa Ria Resort and Nexus Karambunai Resort, both at Tuaran, about about 40-50 minutes drive from Kota Kinabalu, the capital city of Sabah. Nestled far away from the city life, both international standard resorts are perfect for a great tropical vacation getaway.   An alternative setting for a tropical getaway is at the many idyllic  Tropical Island Vacation  getaways such as the nearby islands off Kota Kinabalu coast at Tunku Abdul Rahman Marine Park. However, if you are looking for a simple and quaint location out of the city or if your budget is a bit tight, you can still enjoy a truly magnificent tropical vacation at budget-typed tropical seaside getaways. Tropical resort In Sabah got five best tropical resorts. Shangri-Las Tanjung Aru Resort, Kota Kinabalu. Shangri-las Rasa Ria Resort, Tuaran Nexus Karambunai Resort, Tuaran Nexus Karambunai Resort, Tuaran Pacific Sutera Hotel, Kota Kinabalu Shangri-Las Tanjung Aru Resort, Kota Kinabalu is located near airport and just need around 10 minit from airport.It is the epitome of the Shangri-La best.It boats some 495 charming rooms all equipped with the modern facilities. Shangri-las Rasa Ria Resort, Tuaran is situated at Pantai Dalit, Tuaran and need about 40 minutes drive from Kota Kinabalu, the capital city of Sabah. The Shangri-Las Rasa Ria Resort also located at the point where the jungle meets the sea and surrounded by 400 acres of tropical gardens. Nexus Karambunai Resort, Tuaran is located 30km North East of Kota Kinabalu, the capital of Sabah on a secluded 45 acres of tranquil, natural beauty on the Karambunai Peninsular with wonderful white and sandy beaches. Nexus Karambunai Resort, Tuaran which Sprawling on 384 acres of prime sea-front land with the majestic Mount Kinabalu as its backdrop in Kota Kinabalu, the Magellan Sutera Hotel, a resort within the Sutera Harbour Resorts and Marina vicinity, is far more than just superb first-class tropical vacation resort. Although it is close to the city center, the Magellan Sutera Hotel can also easily be a tropical vacation retreat for those who believe in spoiling themselves with the delights of Borneos famous hospitality. The Pacific Sutera Hotel can be the best described as a cost-effective tropical vacation resort. Although it is positioned a bit further from the beach area and appears to look more like a business hotel compared to the nearby the Magellan Sutera Hotel, dont be fooled by its appearance. Adventure Vacation In Sabah got the adventure vacation from soft to hard as it will brings you a variety of adventure vacation activities that is not only unique to this region but also can unparallel in quality. The adventure got like mountain climbing it will conquer with relative ease the majestic Mounnt Kinabalu,the highest peak in South East Asia.In Mount Kinabalu you do not need any special skills or mountaineering gears. White Water Rafting is a brave adventure which is the exhilarating ride down the river rapids on a White Water Rafting adventure. Along the more challenging Padas River (Grade 111-1V moderate rapids) or the family Kiulu River (Grade 1-111 simple rapids). Jungle trekking is an adventure takes a guided hike/trek through million years old rainforest at Danum Valley or Maliau The Lost World Basin. Borneos rainforest is the oldest in the world at around 130 million years compared to the 60 million years old Amazon rainforest. River Cruise is an adventure take a boat cruise along the Kinabatangan River, the longest river in Sabah,it is for a fun filled nature adventure on an ox-bow lake and to search for the elusive Proboscis Monkey and other wild life. Scuba Diving Vacation Sabah is fast gaining popularity as the latest premier Scuba Diving Vacation destination in the world. The exotic Malaysian state has some of the best dive spots in the region as well as worldwide. Besides the world-famous Sipadan, and its neighbouring islands like Mabul and Kapalai near Semporna in the East Coast of Sabah, the other top spots include Lankayan near Sandakan, and Layang Layang, situated some 300km off the West Coast of Sabah. Scuba diving Vacation at Sipadan,Mabul,Kapalai is three world-class dive destinations located within sight of each other are situated in the East coast of Sabah.Sipadan is the most well known, it is the legendary island of turtles. Mabul is an enchanting island where every coconut tree has its own number. Kapalai is an island resort built on stilts in the middle of the sea The standard dive package will include 3 boat dive combinations a day with professional a Divemaster as well as unlimited beach dives (minimum 1 hour surface interval). Diving boat and basic diving equipments such as tanks with air, weight and weight belt will be inclusive. Scuba diving vacation at Lakayan is regarded as the new diving frontier in Sulu Sea off the North-Eastern coast of Sabah. A jewel-like tiny island in the Sulu Sea and hour and a half boat rides north of Sandakan, Lankayan has been declared part of an immense Marine Protected Area. Its dive sites are all within minutes away from one another and boast unbelievably colorful macro fauna, fascinating wrecks such as the Lankayan Wreck, which was an ocean going fish poaching vessel appropriately demised in the area of its illegal activities. Lankayan is a virtually uninhabited island but there is one small resort that offers an accommodation service. Scuba Diving Vacation at Layang-Layang, it known as the Jewel of the Borneo banks, Layang Layang is a small oceanic atoll 14 sq km in diameter jutting some 2000m from the Ocean depths, making it a wall diving mecca. The exact location of Layang Layang is 7.5 degrees north of the equator and 114 degree east of the meridian, right in the middle of ancient South China Sea, 300km North West off the coast of Sabah. Besides its amazing dive features, Layang Layang is also renowned as a bird sanctuary, situated on the other end of the island. As for accommodation, there is only one resort on the island. The Layang Layang Island Resort is a modest three-star resort with 76 rooms and 10 suites. Its tropical hardwood structures and the likeness of a traditional Longhouse exude an unparalleled sense of hospitality and warmth. National Park Vacation Sabah also provides a very unique and nice experience of national park vacation. In Sabah, there is two famous national parks which is Kinabalu National Park and Mesilau Nature Park. Kinabalu National Park is about 90km or two hours drive away from the capital of Sabah, Kota Kinabalu. It is a wonderful place that let you enjoy the green environment with refreshing and cool mountain air which can let you totally forget about busy life of urban city. Kinabalu National Park is one of the richest diversity of plant, animal, insect and bird life in the world which is well protected since 1964. Inside this national park, we can also found the world largest pitcher plant, Rajah Brooke and world largest flower, Rafflesia. Mesilau Nature Park just away from Kota Kinabalu about 108km and within Kinabalu National Park, about 30 minutes by road. This nature park is about 2000 metres above the sea level. In this park, there is a highest golf course in South East Asia, Kundasang Mt. Kinabalu Golf Course which is part of beauty scenic view of Mesilau Nature Park. The spectacular views of the Kundasang valley with terraced hill slopes planted with highlands vegetables also another attraction for nature lover. Nature Tour Sabah is a really nice place for a fascinating nature tour. No matter island or national park or tropical vacation, Sabah sure provides you a tour with taste of nature and eco friendly. There is a 160 millions years old rainforest which older than the Amazon, the Danum Valley. Go for a jungle trekking inside it sure gives you an ultimate experience with unspoilt flora and fauna. Enjoyful soft adventure is also available at the top of national park. Another unforgettable nature experience is go for a River Safari journey on a boat. Rich and colorful multi-cultural of Indigenous Peoples must be discovered during trip to Sabah. Family Vacation Escape from busy city life, bring your family and spend couples of night at Sabah might improve relationship among your family members. It must be a great experience to have a soft adventure in controlled adventure vacation site with family. Wild Adventure By having a over 100 millions years old rainforest, Sabah sure provide a great experience by wild adventures. Breathtaking sights of rare wildlife such as the Sumatran rhinoceros and the Asian elephants are available at the Lost World. Take a river cruise to witness natures Christmas Lights, fireflies which all around inside the rainforest or catch a glimpse of the long-nose Proboscis Monkeys must be an unforgettable experience. Conclusion Sabah is a wonderful place to visit or stay in especially to those who like the nature very much. Amazing gifts from the god are fully and well protected here. Impressive scene in Sabah will make every tourists who ever been there a unforgettable experience and fall in love with it, Sabah.

Equity and Trusts †Problem Question

Equity and Trusts – Problem Question James has died recently, and has left a properly executed will in respect of his estate. There are a number of provisions in this will, including a substantial financial legacy to his sister, a trust over James’ leasehold estate for which the trustee has since died, a trust of  £100,000 for the purpose of benefitting James’ friends’ dependants completing studies, a gift of his collection of coins and mints, and a gift of Jack Daniels whiskey and some money to his niece. Each of these provisions of the will present certain problems. The provisions will be addressed individually in order to assess their status, and determine who will actually get what under James’ will. The first provision, then, is a gift of  £100,000 to his â€Å"beloved sister† Emily, with an obligation on Emily to use a â€Å"reasonable amount† to look after James’ step-daughter, Mary. This would appear to create a trust over a portion, but not all, of the  £100,000 in question. As identified in the seminal case of Milroy v Lord (1862), a trust can be created either where a person declares himself or herself a trustee over property the legal title of which he or she holds, for the benefit of (that is, beneficial ownership lies with) another; or where a person transfers his property to trustees on trust. It is established, however, that a trust obligation can only subsist in relation to specific trust property. James’ clear intention here to create a trust will not, on its own, be sufficient to benefit his step-daughter if it cannot be ascertained exactly what the trust property was intended to be. This brings us to a fundamental requisite of valid trusts; the so-called three certainties, identified by Lord Langdale in Knight v Knight (1840), when he was Master of the Roll. The three certainties that must be present are certainty of words (or intention), certainty of subject matter and certainty of objects. In relation to certainty of intention, one must consider James’ wording. He does not specifically mention a â€Å"trust†. This may not be fatal to the successful establishment of one, however, as his â€Å"absolute confidence† that his sister will use some of the money for the specified purpose would probably qualify as â€Å"precatory words†; which would be sufficient. In Re Adams and Kensington Vestry (1884), the words used in a similar provision were â€Å"in full confidence that [the testator’s wife] would do what was right as to the disposal [of the trust property] between his children†. Cotton J, in the Court of Appeal, suggest ed precatory words alone were insufficient, but a valid trust may be created in the wider context of the will. Again, James’ words would appear to qualify as he has created other trusts. There may also be a problem with this provision in relation to the specific subject matter of the trust. Trust property must be clearly defined, otherwise the trust will fail for lack of certainty. Here, James has asked that a â€Å"reasonable amount† be used for the upbringing of his step-daughter. The court may be prepared to define a â€Å"reasonable amount†, however, following such cases as Re Golay’s Will Trusts (1965). Here, the wording provided for a â€Å"reasonable income† for the legatee, and Ungoed-Thomas J considered the term to be sufficiently objective to be capable of quantification. It seems this provision will be valid if two conditions are met; namely James’ use of precatory words are considered sufficient in the context to create a trust, which seems likely, and the court is prepared to define â€Å"reasonable amount† as the subject matter of the trust which, again, seems likely. The second provision in James’ will relates to his leasehold estate in Blackacre, which he wishes to pass to his nephew John, whom he desires to use the rent for the estate for either James’ children who John thinks are most deserving, or for John’s own children. There are a number of interesting, and potentially problematic, aspects of this provision. The first is that it relates to a trust over land. Under the Law of Property Act 1925, there are further formalities that must be observed when creating a trust over land. The trust will only be validly constituted if legal title to the trust property is effectively transferred to the trustee, John. Section 52 of the LPA 1925 states that any conveyance of land must be effected by deed. Mere writing (such as in James’ will) or an oral transfer, or even physical possession of the land will be insufficient. An assignment of title to a testator’s leasehold estate to an intended beneficiary’s mother was held invalid because it was not done by deed in Richards v Delbridge (1874). It seems that this trust would have failed for this reason. The trustee, John, however, died without distributing any of the rent from the leasehold property. The trust has therefore failed for two reasons (the trustee’s death and the absence of a proper assignment of legal title to the trustee). What, then, happens to the leasehold estate? It will become a resulting trust. The beneficial interest â€Å"results† back to the settlor or his successors, and the trustee holds on bare trust for that party. This is known as an Automatic Resulting Trust (ART). In probate terms, the interest will revert to James’ estate and will be distributed in accordance either with other provisions of his will, or with the intestacy rules. The third provision in James’ will relates to  £100,000 which he has given to Mark in order that Mark can invest it and use the income to help â€Å"any of [James’] friends’ dependants complete law degrees. This will meet the requirements of an express trust in terms of its certainty of subject matter. The  £100,000 is a specific sum of money that is to be made the subject of the trust. In this instance, however, we must consider the nature of purposes in the context of trusts. The law of trusts allows individuals to devote their property to the carrying out of specific purposes. There are, however, a number of restrictions on how this can be done. Purposes often involve both trusts and contractual obligations to carry out some action. The general starting point in this discussion is that unless it is a charitable purpose, the law in England does not generally allow the simple transfer of property on trust to carry out a particular purpose. Using Penner†™s example, â€Å" £10,000 on trust to oppose UK entry into the common European currency† would be likely to fail.[1] In order to assess whether James’ provision to Mark of  £100,000 for the designated purpose is valid, the â€Å"beneficiary principle† must be considered. This states that for a trust to be valid, it must be for the benefit of ascertainable individuals. This provision is not a pure purpose trust, which would fail under English law, but rather it is for the benefit of certain individuals. In Morice v Bishop of Durham (1805), Sir William Grant, then Master of the Rolls, said â€Å"there can be no trust, over the exercise of which this Court will not assume a control; for an uncontrollable power of disposition would be ownership, and not trust †¦ There must be somebody, in whose favour the court can decree performance.† In this case, as mentioned, there are a particular group of potential beneficiaries of the trust; it is not simply â€Å"for the general advancement of legal studies†, for example. Although the beneficiary principle would appear to be m et, then, it is a corollary of the requirement of certainty of objects, to which we now turn. For a trust to be valid, the objects of the trust (that is, the beneficiaries), must be certain. In other words the trust must be expressed in such a way as to enable the trustees, or in their default, the court, to identify who exactly the beneficiaries are. The trust of  £100,000 to Mark is characteristic of a discretionary, rather than a fixed, trust, meaning that the precise benefit to specific individuals is not defined by James. Rather, Mark will exercise discretion as to who, from the group of possible beneficiaries, will benefit. In McPhail v Doulton (1971), the House of Lords stated that the test for certainty of objects in trusts such as this one should be similar to the test for objects of powers. It should, in other words, be possible to say of any given individual that he or she is, or is not, part of the specified class of beneficiaries. Subsequently, in Re Baden’s Deed Trusts (No 2) (1972), the Court of Appeal stated that when this test is applied, a discretio nary trust will be valid so long as the beneficiaries can be identified with â€Å"conceptual certainty†. How does this apply to the present case? The discretionary trust relates to â€Å"any of my friends’ dependants†. This is of course, subjective. Who is, or is not, James’ friend? And who qualifies as a dependant of those friends? An early test for this problem was the so-called â€Å"complete list† test, which was applied in IRC v Broadway Cottages Trust (1955). Jenkins LJ stated that â€Å"a trust for such members of a given class of objects as the trustees shall select is void for uncertainty, unless the whole range of objects eligible for selection is ascertained or capable of ascertainment.†[2] Clearly, in the present case, it is unlikely that an exhaustive list of the potential beneficiaries will be able to be compiled. The test was, however, criticised in subsequent cases as failing to deal adequately with developing discretionary trusts that covered larger groups of potential beneficiaries. In McPhail v Doulton (mentioned above, in which the purported discretionary trust was very similar to the present one), the complete list test was discarded in favour of the â€Å"is or is not† test. Unfortunately for the present trust, however, it would most likely still be invalid on the basis of administrative unworkability. Again, this concept arose in McPhail v Doulton, when Lord Wilberforce stated that there may be classes where â€Å"the meaning of the words used is clear but the definition of the beneficiaries is so wide as to not form â€Å"anything like a class† so that the trust is administratively unworkable†¦Ã¢â‚¬ [3] Given the potential size of the class of beneficiaries here (depending of course on James’ popularity), this trust would probably fail. The fourth provision relates to James’ collection of coins and mints which he gives on trust in order that any of his colleagues who wish to do so to purchase them at half price. The rest are to go to James’ sister, Lora. The first issue here is the identity of James’ trustees. He has not specified who will be the trustee(s) in this case. This is not, however, a significant problem as it is well established that trusts will not fail for want of a trustee. This applies either where no trustee is specified (as is apparently the case here), or where the specified trustee is unwilling to accept this responsibility. If no willing trustee can be found, Public Trustee will be appointed as a last resort. Provision for this office was made in the Public Trustee Act 1906 (section 2(3)). Alternatively the court may appoint a trust corporation to administer the trust pursuant to section 42 of the Trustee Act 1925. This first issue with the present trust, then, presents no re al problem. The trust property is James’ â€Å"valuable collection of coins and mints†. This is unproblematic, assuming that the collection can be physically located. It should be relatively clear what forms part of the collection and what does not. The requirement for certainty of subject matter will therefore be met. The class of beneficiaries is expressed as being James’ colleagues. This is not a discretionary trust in the same way as the one discussed earlier, as the trustees have no discretion as to who will benefit from the trust. Rather it is the potential beneficiaries who may exercise their discretion to purchase items from the collection. The equitable maxim that â€Å"equity treats as done that which ought to be done† would apply a constructive trust here, if there was a specifically enforceable contract to sell the property to the beneficiaries. There is not, however, as the potential beneficiaries have not yet decided to accept. In the present context, a further requirement of a valid trust is worth considering; namely that where a settlor wishes to create a trust over which a third party is trustee, the legal or beneficial title to the subject matter of the trust must be effectively transferred to the trustee. James’ words here refer to his â€Å"trustees†. In Choithram (T) International SA v Pagarani (2001), it was held that where it is intended that there be a body of trustees, it will be sufficient to transfer title to one member of that body. The rules of effective transfer of title vary according to the type of property in question, and are most lenient in relation to chattels (which cover the collection here). Title may be transferred either by deed or gift, or delivery of possession. It is likely that the will, if correctly executed, will be sufficient for this transfer. There is, in trust law, a rule against perpetuities. This states that gifts of property must vest within a certain period of time. James’ sister is due to inherit the remainder of the collection at some point in the future, but this is not defined. The perpetuity period is â€Å"a life in being plus twenty-one years†.[4] This limits the period of time in which the remainder of the collection must vest in Lora. The final provision in James’ will relates to 20 bottles of Jack Daniels whiskey that is stored in his cellar, and  £500 from his City Bank plc savings account, which he gifts to his niece, Emily. This is, on the face of it, unproblematic. It would appear to meet the requisite standards of certainty in relation to words (or intention), subject matter, and objects. The wording clearly creates a testamentary gift. Assuming James has only one niece called Emily, the intended beneficiary will be clearly identifiable. Ostensibly, also, the subject matter of the trust should be sufficiently certain. The problem, however, relates to the fact that in James’ cellar there are 40 bottles of Jack Daniels; and in the relevant savings account, there is  £1000. The testamentary gift therefore relates only to half of these items. It is clear that a trust cannot exist in abstract. It must relate to specific assets or else it will fail. By way of example, in Hemmens v Wilson Browne (a firm) (1995), an agreement allowing a person to call for a payment of a specified sum at any time did not create a valid trust because no specific property had been identified as the subject matter of the obligation. There â€Å"was no identifiable fund to which any trust could attach.†[5] In the present case, there is no conceptual uncertainty as to the intended trust property, however, as it explicitly relates to bottles of whiskey and money. The problem arises, however, because the property is unascertained. In Re London Wine Co (Shippers) Limited (1975), a customer order for a consignment of wine was unable to create a trust over specific bottles in the seller’s warehouse because the specific property could not be ascertained. The customer’s specific order had not been appropriated from the general stock. This would suggest that the gift to Emily would fail for similar reasons. The Privy Council confirmed the approach in Re Goldcorp Exchange Limited (In Receivership) (1995) in relation to gold bullion. Again, specific orders had not been appropriated from the general stock so the trust failed. This is not conclusive, however, as an alternative approach occasionally adopted by the courts should be considered. In Hunter v Moss (1994), an oral declaration of trust was made over 5% of the issued share capital of a private company in which the settlor owned 950 shares. The court held that this was not void because the specific shares had not been segregated from the remainder of the shares. This decision, although it might help on the successful implementation of Emily’s trust, has been criticised as being inconsistent with the earlier Privy Council decision. One justification for following the decision in Hunter was offered in Re Harvard Securities Limited (In Liquidation) (1997) a s being that Hunter related to shares and not chattels. In the present context then, it seems that the trust over the money in the account might be valid, but that over the whiskey may not be. BIBLIOGRAPHY Statutes Law of Property Act 1925 Public Trustee Act 1906 Trustee Act 1925 Cases Choithram (T) International SA v Pagarani [2001] 2 All ER 492 Hemmens v Wilson Browne [1995] Ch 223 Hunter v Moss [1994] 1 WLR 452 IRC v Broadway Cottages Trust [1955] Ch 20, CA Knight v Knight (1840) 3 Beav 148 McPhail v Doulton [1971] AC 424 Milroy v Lord (1862) 4 De GF J 264 Morice v Bishop of Durham (1805) 10 Ves 522 Re Adams and Kensington Vestry LR (1884) 27 Ch D 394 Re Baden’s Deed Trusts (No 2) [1972] Ch 607 Re Golay’s Will Trusts [1965] 2 All ER 660 Re Goldcorp Exchange Limited (In Receivership) [1995] 1 AC 74 Re Harvard Securities Limited [1997] 2 BCLC 369 Re London Wine Co (Shippers) Limited (1975) 126 NLJ 977 Richards v Delbridge (1874) LR 18 Eq 11 Secondary sources Martin, J.E. (2001) Hanbury and Martin – Modern Equity, 16th Edition (London: Sweet Maxwell) Pearce, R. and Stevens, J. (2006) The Law of Trusts and Equitable Obligations, 4th Edition (Oxford: OUP) Penner, J.E. (2004) The Law of Trusts, 4th Edition (London: LexisNexis) Footnotes [1] Penner, J.E. (2004) The Law of Trusts, 4th Edition (London: LexisNexis), p254 [2] [1955] Ch 20, CA, per Jenkins LJ at 31 [3] [1971] AC 424, per Lord Wilberforce at 457 [4] Pearce, R. and Stevens, J. (2006) The Law of Trusts and Equitable Obligations, 4th Edition (Oxford: OUP), p404 [5] [1995] Ch 223, per Mosely J at 232

rosemarys baby :: essays research papers

Rosemary’s Baby and the Manson Family Murders   Ã‚  Ã‚  Ã‚  Ã‚  In 1969 Roman Polanski had finally become a success. After a youth devastated by the Holocaust, the loss of his parents, and a mugging that left him on the brink of death, the Polish-born director had moved to Hollywood. He was about to have his first child with his movie-star wife, Sharon Tate; and he had just released the blockbuster film Rosemary’s Baby.   Ã‚  Ã‚  Ã‚  Ã‚  The event that made Roman Polanski famous was a tragedy that shocked the nation. On August 9, 1969, followers of Charles Manson murdered Polanski’s wife and her eight-month-old unborn child along with four close family friends.   Ã‚  Ã‚  Ã‚  Ã‚  Rosemary’s Baby, which recently celebrated its thirtieth anniversary, stars Mia Farrow, John Cassavetes, and Ruth Gorden, who, won an Oscar for her role as the eccentric elderly neighborhood. Charles Grodin made his screen debut as the young obstetrician Dr. Hill. The movie follows Rosemary, a wealthy newlywed, whose life slowly unravels as she discovers she is the focus of a vicious cult of Devil-worshippers.   Ã‚  Ã‚  Ã‚  Ã‚  Although Rosemary’s Baby was released a year before the Manson Family murders occurred, the two events are incredibly similar. Both the movie and the murders happen in the world of show business—Sharon Tate was an actress, Rosemary’s husband is an actor. Both revolve around a beautiful young pregnant woman. Both feature the Devil (the Devil impregnates Rosemary; the Devil was one of Charles Manson’s aliases). Both involve a powerful cult that murders with apparent impunity.   Ã‚  Ã‚  Ã‚  Ã‚   One of the reasons the Manson Family murders shocked the world was the Family’s ability to perform atrocities with no reservations. The acted without hesitation, doubt, or remorse. In Rosemary’s Baby, young Rosemary (Mia Farrow) is at the opposite end of the spectrum, conspicuously unable to act. Rosemary is consumed with so much paralyzing self-doubt and hesitation the viewer is reminded of Hamlet. Unlike Hamlet, Rosemary’s doubt is not sympathetic or noble—or, for that matter, interesting. For the first half an hour Rosemary seems weak. For the second half an hour she appears spineless. Eventually Rosemary’s inaction in the face of overwhelming evidence becomes so acute that she actually stops being a believable character: no one could be this much of a moron.   Ã‚  Ã‚  Ã‚  Ã‚  Here are a few examples. Early in the movie, Rosemary’s husband rapes her while she is passed out drunk. She wakes with scratch marks on her back and no recollection of the previous night’s events.

Celebration at Neorot :: Essays Papers

Celebration at Neorot Summary Beowulf returns to the great Heorot Hall after slaying Grendel’s mother in an underwater battle. The death of Grendel and Grendel’s mother is a sign of the victory of good over evil. Grendel and his mother are vicious evil monsters. All the happy Geats listen as Beowulf recounts his underwater battle with Grendel’s mother. Beowulf credits God for his victory, saying, "The fight would have ended straightway if God had not guarded me" (Norton, 48). Beowulf offers the hilt to Hrothgar who carefully examines the melted sword, a work of giants, and "on which was written the origin of ancient strife, when the flood, rushing water, slew the race of giants"(48). Hrothgar then speaks to Beowulf about pride. Hrothgar praises Beowulf for what he has done for the Danes, but later warns him of the dangers incurred by the selfish king Heremod as an example of the evil appeal of power. Hrothgar says, "He grew great not for their joy, but for their slaughter, for destruction of Danish people. With swollen heart he killed his table-companions, shoulder-comrades, until he turned away from the joys of men, alone, notorious king, although mighty God had praised him in power, in the joys of strength, had set him up over all men." (49). Heremod is the selfish king who kills his own men. He is bloodthirsty with power and thus feels no joy. Nor does he receive any respect from his men. The story of Heremod shows that the corrupt use of power and fame can result in isolation and disrespect. Hrothgar’s speech continues as he gives thanks to God for giving humans wisdom. After the speech, Hrothgar invites Beowulf to feast once more with the Danes. The following morning, Beowulf and his men in armor are very eager to depart for home. Characterizacion Beowulf Beowulf shows further in the passage Further Celebration at Heorot that he is a thoughtful and polite man. He shows this in several ways. He gives the hilt of the sword that has killed Grendel’s mother to Hrothgar as a sign of respect for his position as the Dane’s king. He also does not forget to thank Unferth for the loan of his sword, Hrunting, even though it has been of absolutely no help to him in the fight. Hrothgar We are given a glimpse of Hrothgar’s wise character when he delivers the speech on pride to Beowulf.

Nursing Homes are a Haven for the Elderly Essay -- Nursing Homes Perso

Nursing Homes are a Haven for the Elderly A.) Security 1.)Curfews 2.)Lost faculties (No need to drive) 3.)Away from con-artists B.) Activities 1.)Entertainment/Songs (Brownies example) 2.)Activities/Crafts (Beta Club example) 3.)People of similar age C.)Health Care 1.)Takes stress off of the family 2.)Help with prescriptions and medicine 3.)In case of emergency... The Nursing Home: A Haven for the Elderly Today's nursing homes are excellent environments for our elderly. These establishments provide health care, entertainment, security, and above all, a home for over 1,000,000 American citizens over age 70. There is no better place for an individual who is slowly losing his or her faculties. During one's "golden years," one should not have to worry about daily chores like washing the dishes or mowing the lawn. One should be able to relax and enjoy life. Nursing homes give the elderly a chance to do just that. Security is a primary focus in most nursing homes. Curfews exist to insure the safety and protection of the residents. Also, busses take the senior citizens to places of common interest, such as the grocery store and local shopping malls. This alleviates the everyday stress of driving for those residents who are losing some of their basic faculties, and creates a safer driving environment for everyone. In addition, these ol...

Learning Activity Essay

Today by contemplating the corporate world we can realize that change is so very necessary for firms if they want to prosper. The market is changing so rapidly and technological advancement has created such hype that firms need to evolve from time to time. Researchers say that nowadays firms do not need to bring changes to get an edge over rival firms, but to survive. This itself defines the importance of change. However, just planning change is not important; smart execution is even more important. It includes the way management communicates the change, the way it handles employees’ reaction, the way it manages resistance to change, the way it deals with the after effects of it, and etcetera. These are very important issues that senior management focuses on. The following paragraphs will deal with two of these core issues, namely communicating change and managing change (Ian, Richard and Gib, 2009). Being the resort manager of Baderman Island, I will be very careful in rolling out this information to my employees as communicating the fact that they will be fired if customers continuously complain is a very sensitive issue. Firstly, I will try to explain them the problem, i.e., dissatisfaction of customers and then will discuss the reasons associated with it as put forward by customers. After this will ask for suggestions from them as I want them to feel that they are valued, which is sometimes known as underscore and explore strategy. Then company’s new policy will be disclosed smartly and the desired outcomes will also be floored. When communicating sensitive information like this, firms should give reasons behind the changes made and policies designed as employees have a right to know all about it. It should also be explained that how it will affect the organization and how important it is. If these things are taken care of then there is very less chance of resistance and negative reaction. Moreover, managing resistance to change is again a very important issue. If any resistance occurs concerning the changes in policies brought by Baderman Island’s management I will take care of it very carefully. Again I will use a democratic approach by getting involved in a dialogue with employees who resist. I will try to explain them what they mean to the firm and why has the firm decided to introduce this policy of firing employees due to bad performance. In addition to this, I will also explain the outcome of this policy and the positive effects it will have on the reputation of this firm. Sensible and potential employees will understand and for those who do not, I will use my authority to deal with them the harsh way. Furthermore, I will also help and facilitate employees who are worried about their job security by explaining them ways to satisfy customers and to improve their over all performance. In this way I will manage any resistance to the change. Reference: Palmer, Dunford and Akin (2009). Managing Organizational Change, McGraw Hill Publishers.

Enzyme Lab

intend and Back footingThe purpose of this science laboratory is to explain how enzymes coif as catalysts for biological answers in varied temperatures. This lab relates to enzymes, proteins, and substrates that we learned in class. The total of the enzyme and the substrate is called the enzyme-substrate complex. The make-up of an enzyme is proteins and made up of chains and amino acids.Enzymes are considered to be organic catalysts, they speed up chemical substance reactions that might otherwise take in any case long to expire and be of using up in the body. They also allow reactions to occur in regions of the body that are reproachful because of the level of pH or the need of heat. HypothesisA reused and ground enzyme will have the sterling(prenominal) reactions compared to the other types of enzymes. Materials 1. Avocado 2.Petri Dish 3.Hydrogen peroxide 4.Vinegar 5.Vinegar SubstrateProcedure1.Place a small piece of cooked chromatic/ avocado tree/soaked avocado in a Petri dish. 2.Place 10 drops of hydrogen peroxide/vinegar substrate on the avocado 3.Observe for enzyme activity by looking for bubbles4.Rate the meat of oxygen bubbles produced on a home plate of 1-5 5.Record your data in the chartDataConclusionAfter placing 10 drops of hydrogen peroxide and vinegar substrate in the diverse forms of avocado, the results were interesting. The ground and reused enzyme had the most unvarnished reactions. It also shows me that enzymes can be reused, because of the reaction rating. Enzymes can be affected by temperatures because the regular enzyme reaction is low. Also enzymes arent affected by pH because it had a low reaction. Enzymes are specific because different types of enzymes work for different substrates.DiscussionMy hypothesis was support and proved in the lab. I predicted that the ground and reused enzyme would have the greatest reaction rating, and they did. certify that occurred in the lab would be the hydrogen peroxide and vinegar s ubstrate dropped onto the different forms of enzymes. I dont look any improvements can be made, the lab was straight forward and proved what take to be known