MLT1 Task 11 Essay Example | Topics and Well Written Essays - 500 words

MLT1 Task 11 - Essay Example nd beverages such as of fermented milk, wine, alcohol, yoghurt, sauerkraut, and so on, aids in agricultural production through nitrogen fixation, for example, are useful inn study and manipulation of the DNA of plants and animals (genetic engineering/ biotechnology), and in the development of vaccines. In all the samples that I studied, that is, those from water, soil, and air, there were evidences of microbial growth after allowed periods of incubation in the respective Petri-dishes at room temperature. However, also, there were no distinct colony characteristics in all the dishes which had various kinds of colonies, colors, shapes and other such definitive features. Five kinds of colonies were evident on the air dish and had various sizes (6mm, 4mm, 13mm, 5mm and 9.5mm) and shapes (with four being irregular and one round shaped). Margins were either lobate (2) or wavy (3) with the surfaces wrinkled, smooth or smooth with contoured edges. The first colony was milky white, the second had a white center with clear surrounding, the third had a white center with milky white surrounding, the fourth had yellow, gold, clear surrounding and the fifth had a tan center with a white/ clear ring. Two colonies were seen in the soil (one 10mm and the other less than 1 mm in size). The first colony lacked a definite shape or margin while the second was irregularly shaped with a lobate margin. All surfaces were wrinkled. The first colony was clear and the second was cream white. There were four different colonies in the water sample (dish) (4mm, 5mm, 1mm, and 30mm). Three were round and one irregular, with two margins lobate and the other two smooth. All surfaces of the water colonies were smooth. Colors differed from tan to white, orange, clear to off white and lastly, transparent. As noted in C above, all the dishes from water, air, soil and skin samples had an array of different kinds of microbial colonies. This is a result of the fact that each of these microbial

Compare how Hardy and Shaw present women Essay Example for Free

Compare how Hardy and Shaw present women Essay Thomas Hardys tragic novel Tess of the DUrbervilles and George Bernard Shaws comedy play Pygmalion both highlight the treatment of women during the Victorian Era however, they both use different genre and style to explore this. The injustice towards women is clearly highlighted by Tesss famous quote Whip me, crush me; I shall not cry out. Once victim, always victimthats the law! This clearly demonstrates Hardys view of women being victimized by men and this is a view also taken by Shaw; he highlights this in his play through the ill treatment of Eliza by Higgins A woman who utters such depressing and disgusting sounds has no right to be anywhere no right to live. Many Victorian readers were horrified at the authors feminist views as they thought it was natural that men treated women as inferiors and were shocked at the authors for sympathizing with their female protagonist. The Victorian attitude that women were subservient to the man comes from the biblical view that Eve was made from a part of Adam. Hardy and Shaws views refer form the Darwinian view of species which does not place men above woman which caused controversy within the Victorians. Hardy and Shaw give a sympathetic presentation of their female protagonist in order to make their hardships seem worse. Tess is descried as a simple country girl who is eager to learn about life she has full zest of life willing to learn she is continuously described by Hardy as beautiful Holmberry lips, Flower like mouth, beautiful white hart and virginally white. Hence we feel sympathetic towards her when she has to work at Flintcomb Ash, where the stubborn soil and stony lachets make working condition very horrific. Shaw describes Eliza as not all a romantic figure to highlight that this is the consequences of her living conditions; she lives in a small room with very old wall paper hanging loose in the damp places the only visible luxuries: a wretched bed heaped with all sorts of coverings which makes us feel sympathetic towards her. Shaw demonstrates the change of appearance in Eliza after she has been living with Higgins. After she has been washed, Shaw highlights her beauty impression remarkable distinction and beauty commenting on the fact now she has better living conditions her beauty can be seen; this is also visible in act three though the stage direction in Mrs. Higgins house such remarkable distinction and beauty as she enters that they all rise , quite fluttered. As I said above in the Victorian era women were usually seen as subordinate to men, they were regarded as mens property. Shaw portrays this by using Elizas father as a good example; Mr. Doolittle says this girl belongs to me and decides to sell her to Higgins for five pounds not a penny more or less. The dialogue used by Elizas father might be presented in a humorous manner; however, its impact on the reader is more effective as they see the harsh living conditions and treatment Eliza has to face. Eliza is effectively sold by her father to Higgins, Well, whats a five-pound note to you? And whats Eliza to me? she knows nothing about it- Shaw stresses the fact women were innocent and were used by men just to provide some money. They did not have a right to revolt as they had no control over the male figures in their lives. In Pygmalion no harm comes to Eliza even thought she is sold this is because Shaws keeping in mind that the play is light heart and comedy. The idea of selling their daughter is also is clear in Tess when Joan Durberfield dresses Tess up in her Sunday best when Alec is meant to come and collect her. Joan does this in hopes of Tess attracting Alec and they would get married which would be ideal for the families economical situation. Hardy points out this desperation to highlight the fact it was not just men who sold their daughters; there were also women who had to use their daughters beauty as a weapon for money and attraction towards men Her mothers pride in the girls appearance led her to step back like a painter from his easel, and survey her work as a whole. Even though Joan does this with affection there are deeper motives involved Hardy clearly use this to show that this novel is a tragedy and this selling will have terrible consequences in Tesss life. Shaw and Hardy also clearly portray women as the puppets or dolls who are easily used by men and are not allowed to be in control of their own actions and destiny. Higgins views Eliza as an experiment, Yes, by George: its the most absorbing experiment I ever tackled. Shaw states that Eliza is nothing more than a live doll without a mind of her own you certainly are a pretty pair of babies playing with your live doll. She is still a lifeless statue with an element of crudeness in her parrot-like conversation Shes to keep to two subjects: and not let herself go on things in general. Shaw demonstrates that merely fine clothes and the right accent are not sufficient to make a lady. Elizas accomplishments are artificial as stated by Higgins no more artificial duchesses. As Mrs. Higgins astutely proclaims, Eliza is simply a triumph of Higgins art and of her dressmakers. Hardy relates this in Alecs treatment of Tess during their first meeting, Tess is some what dazzled by Alec charm, as he spoke, in a way that made her blush a little and he takes advantage of that. Tess is looking for a job because she feels responsible for her families misfortune Well, as I killed the horse, mother, she said mournfully, I suppose I ought to do something. therefore goes to ask Alec for help. He realizes this and manipulates her until she seems to be in an abstracted half- hypnotized state and the kiss of mastery highlights that fact Tess is continuously controlled by Alec. Hardy and Shaw highlight the paradox that men blame women for their beauty and attraction and criticise men for then failing to accept responsibility for their actions. Hardy clearly portrays this by the use of Alec. He blames Tess for being the cause of his downfall saying that she has cast a spell on me with your beauty Alec later also states that Thats what every woman says after he has raped her complaining about the fact all women say no but they mean the opposite. Shaw shows these themes through his play mostly as comedy however their impact upon the reader is very immense as they understand the deeper meaning of it. Its clearly highlighted by Eliza repeating the phrase I am a good girl I am to reflect the fact she not a prostitute and she is pure even though she works as a flower girl makes us feel sympathetic towards Eliza as she continuously has to defend herself. This issue of purity is also visible in Hardys Tess as he comments on the beliefs of the Victorian era and as an omniscient narrator gives his book the sub-title Pure women thus asking the Victorian reader what is pure? Similarly Shaw highlights the irony of his book through the sub-title A Romance in five acts as Higgins and Elizas story is nothing to do with romance. Although both women suffer real hardship both Hardy and Shaw use their reaction to those to hardship to further strengthen the feminist stance of both texts. Tess and Eliza are shown very independent and want to control their own life. They clearly do not regard the social rules inflicted upon them by the male characters within their life as morally right. Tess usurps the male power of judgment. The law will not protect her from rape or redress the wrong has been done, or punishes the rapist, or give her back her child or her lost virtue. She takes the law into her own hands and punishes the offender, as she took Christianity into her own hands to get her dying baby into heaven. But Tess hands are a womans hands and within the era they would have been seen as incapable to administer sacraments and they are not supposed to administer justice so her death is inevitable. Similarly Eliza, who would never have been a lady if she was a flower girl to start off with, she clearly highlight to Higgins that the difference between a lady and a flower girl is not how she behaves, but how shes treated telling him that his treatment its the reason why she is leaving him. The independence of both women helps them decide their own future and so in the end they both accept the problems or consequences they will face as Eliza states I sold flowers. I didnt sell myself. Now youve made a lady of me Im not fit to sell anything else. Although both female protagonists do not particularly have a ending they desire nevertheless they both have been in control of their own actions and have created their own destiny, enabling, Hardy and Shaw to end their work on a more feminist assertive note.

Disadvantages Of Using Thermodynamics

Disadvantages Of Using Thermodynamics Please find my enclosed my report entitled :What kind of things that related with thermodynamics field can contribute our daily life. I trust you will find the report has covered the question in a comprehensive fashion. Should there be any questions regarding this report, please do not hesitate to contact me at the address. I will also include my email address, so that initial contact can be made and further arrangements made should that be necessary. The research report will describe that what is thermodynamics? What are the advantage of thermodynamics? How thermodynamics will make our life easy? The research report will show different branches of thermodynamics and how it works. The report will also highlight some histories of thermodynamics .On the other hand, there are some analysis and facts relating with our daily life easier and more efficient. Justification The main reason for choosing this report is because Im interested in the thermodynamics, which is our daily exposure. I also want to specify my study in thermodynamics, which is major branch of my study which in mechanical engineering. Nowadays, thermodynamics technology are using everywhere and they make our life more convenient. So, I want to do research how thermodynamics works and how they contribute to our daily life. 1.0 Introduction Boiling water is hot. Ice is cold. The diversity between hot and cold is detected naturally ability to sense heat and its opposite. We measure heat with a thermometer and we assign it a temperature. Dictionary definition of hot and cold relate those sensation to our normal body temperature. Warm things have temperatures above our body temperature, and cold things have temperatures below our body temperature. In this way, humans are able to compare the temperatures of things and get a subjective sense of hotness or coldness. In one sense heat is a sensation in the mind. But we know that some physical process is causing our nerves to be stimulated in this way. What is happening in nature that causes us to feel these sensation of hot and cold? It isnt only human beings who respond to heat flow and changes in temperature. Heat affects all material objects and the environment as well. Temperature determines whether most substances exist in a solid. Liquid. Or gaseous state, Heating and cooling, if it changes the temperature of a substance enough, can change the state of matter. SO basic is the phenomenon of temperature that physicist consider it a fundamental property of matter. Along with volume mass, electric charge, and time. The word thermodynamics consist of thermo, meaning heat, and dynamics, which refers to movement or change. In this broadest sense, thermodynamics is about heat and how heat moves and changes. The fact that heat move at all was itself a discovery of considerable importance. Its not at all obvious. You light a campfire and it warms you. It has heat. The fire goes out, and heat seems to disappear. Common experience will not tell you that none of that heat has really disappeared. Heat is a form of energy and energy can b neither created nor destroyed. That, as you will learn, is one of the most important of the laws of thermodynamics. Thermodynamics is really all about the study of thermal energy and how it behaves. Over time, Scientists and engineers learned that heat energy is related to work. The classic example is the steam engine, in which heat energy is used to boil water, creating steam to push a piston attached to a rotary shaft. The shaft can then be used to turn a train wheels or a ships propeller of the machines in a factory. In this process heat energy is converted into a mechanical energy, Understanding what heat and temperature are and how energy is transformed into different forms in essential to understanding the modern industrial world and how we get thing done. As we shall see, much of our theoretical understanding of thermodynamics did not come about until people could examine the functioning of real machines like the steam engine. 2.0 History of thermodynamics The ancient Greeks believe that the world is built up of four basic elements: water, air, earth, and fire. However they did not understand the true nature of heat, the ancient Greeks learned to use it to operate simple mechanical devices. Little is known of the life of Hero of Alexandria. He wrote treatises on working with the simple machines, like the lever, the pulley, the wedge, the wheel, the gear, and the screw. He described a primitive steam engine called an aeolipile. It consisted of a reservoir of boiling water connected by a tube to a large, hollow sphere with open, bent tubes coming out of it. The sphere was attached to a gimbal so that it could rotate. Heated steam entering the hollow sphere caused it to spin as it blew the steam out of the bent tubes. The aeolipile was the first device known to transform heat into ratery motion in effect, Heros device was the first steam turbine The history of thermodynamics started with G.Galilel(1597) who introduced the theory of temperature and he also invented one of the first thermometers. It was G. Black (1770) who was the first to use the term Thermodynamics. In 1772 G. Wilke introduced the unit of measuring the a mount of heat a Calorie. It was W. Tompson (1859) who introduced term thermodynamics into conventional use. In the 20th century, thermodynamics became a basic independent division of Theoretical Physics dealing with the study of general properties of physical systems under equilibrium, as well as common regularities taking place with attaining equilibrium. Thermodynamics is divided into phenomenological and statistical thermodynamics 3.0What is thermodynamics? Thermodynamics is a division of natural science related with heat, energy and work it defines macroscopic variables that show material and radiation and explains how they are related and by what law. Thermodynamics shows the average behavior of , large numbers of small divisions. 3.1Braches of thermodynamics 3.1.1 Classical Thermodynamics Classical thermodynamics shows the changes of thermodynamic in terms, either of their time-balanced equilibrium states, or else of their continually repeated like clockwork processes, but, formally, not both in the same account. It uses only time-balanced, or equilibrium, small quantities that can measure in the laboratory, counting as time-consistence a long-term time-average of a quantity, such as a flow, achieved by a continuously repetitive process. Classical thermodynamics does not accept change over time as a central circumstance in its account of processes. An equilibrium state stands constantly without change over time, while a continuously repeated cyclic process runs repeatedly without change over time. In the classical field closely and purely in terms of cyclic action, the best internal of the working body of a cyclic process is not considered; the working body thus does not have a characterized interior thermodynamic state of its own because no expectation is made that it should be in thermodynamic stability; only its inputs and outputs of energy as heat and work are considered. It is of course possible, and absolutely common, for the result in terms of equilibrium states of a system to show cycles composed of indefinitely many equilibrium states. 3.1.2 Statistical Thermodynamics Statistical Thermodynamics, also called statistical mechanics, appeared with the development of atomic and molecular approaches in the second half of the 19th century and early 20th century. It shows an explanation of classical thermodynamics. It considers the microscopic cooperation between individual particles and their combined motions, in terms of classical or of quantum mechanics. Its explanation is in terms of data that rest on the fact the system is built of several species of particles or collective motions, the branches of each species individually being in some sense all alike. 3.1.3Laws of Thermodynamics The laws of thermodynamics are different from others. Therere altogether four of them. Theyre arranged from zero to four. Not because they are arranged by discovery in order but because they are numbered some especially. The second law is different from others and therere no effect on others. It has different formulas. The first law describe the quantity of internal energy of a system, which was found from kinetic energy and from its potential energy which relates to its surroundings. The first law describe the transferring of heat between closed system as work. The second law include two theories which is known as temperature and entropy. Entropy shows the limit which is known as irreversibility from the beginning, on the work that can reach to an external system by thermodynamics process. The effects of temperature, which halfway showed by the zeroth law, which has quantities in the direction of energy flow as heat between two system in thermal connection and which is known as comm on sense of hot and cold 3.2.1.Zeroth Law If the object A is thermally equal with object B, and B is thermally equal with C. So, the object A is thermally equal with object C. This is more a matter of relationship than of physics. If they have the same temperature, the two objects are thermally equal. If object A and object B has the same temperature, and the object B and C have the same temperature, then both A object and B object have the same temperature. The most important thing in Zeroth Law is that, when a hot and cold object are place in contact together, the thermal energy will flow from hotter to the colder object until their thermal energy will remain equilibrium. 3.2.2.First Law Lets consider the first law as an isolated system. That means heat and energy can neither leave or enter the circle. Such system does not done any work. But we can imagine it with a certain energy inside it, namely U, which depends on the kinetic of the molecular system and also the systems temperature. The internal energy is the same with potential energy because it has a property that does not work. But it still has the potential to do work. The first law describes that the internal energy of the system increases if heat is added to a system. The first law can just show another way of the laws of conservation of energy. As heat and work are another form of energy, if they go outside of the system, it will affect the internal energy of the system 3.2.3.Second Law The Second law is popular for its formulation of entropy. Entropy is a technical term for talking about confusion which is found in the 19th century. The same theory let us know that heat energy automatically flow cold from hot and theyre not flowing in the opposite direction. This also remind us that if the ordered system can turn easily into disordered system, But disordered system cannot turn easily into the ordered system themselves easily. 3.2.4.Third Law The third law of thermodynamics states that if an object reaches the absolute zero absolute zero of temperature (-273C), its atoms will stop moving. 4.0How Thermodynamics Works? 4.0.1.Refrigerator The system of the refrigerator cycle is continuous. We will show the system of refrigerator which uses with pure ammonia which keep the refrigerator cool in the following example. Ammonia boils at -27 degrees F. Thats why the refrigerator can always keep cool. The compressor in refrigerator compresses the ammonia gas and they heats up as it reaches high pressure. At the back of the refrigerator, there are coils that make hot ammonia gas to take its heat. When it reaches high pressure, the ammonia gas become liquid as its pressure is high. The pressurized ammonia liquid let flow through the expansion valve. Theres a small hole within an expansion valve. One side of the hold let flow the high pressured ammonia liquid and other side let flow the low-pressure ammonia gas because the gas are sucked out of that side by compressor. The ammonia liquid boils as the boiling point is very low and it vaporizes. The gas temperature dropping to -27F and that makes the refrigerator cold inside. The cold ammonia gas sucked by the compressor and repeats the circle again and again. 4.0.2 Air Conditioner Therere some major parts of an air conditioner which freezes and cool the air in two directions: Indoors and outdoors: Evaporator, which works for the liquid refrigerant Condenser, which work for transferring heat Expansion valve, which make refrigerant into the evaporator Compressor, which pressurizes refrigerant For the cold side of an air conditioner, there is a fan which blows air over the freezed coil to cool down the air into the room and the evaporator. The compressor is in the hot side and also the condenser. Another fan is to release hot air coming off the compressed cool to the outdoors. Between those coils, theres an expansion valve which release into the evaporator the compressed liquid. If the liquid reaches into the evaporator, it experiences the pressure drop and change back into a gas. The compressor is a large device that pressurizes the refrigerant gas to turn back into a liquid, which is also known as electric pump. 4.0.3 Microwave Oven As it is a microwave oven, it simply uses microwave to warm up or cook food. Microwave is a kind of wave that stays between radio wave and infrared radiation. For the microwave system, the commonly used wave which has the frequency of about 2,450 megahertz. They have interesting effects. Water, fats and sugars absorbs such kind of waves. If theyre absorbed, they change them into atomic motion which transform into heat. These wave have another interesting effect too. They cannot be absorbed by most plastics or glass. 5.0Advantages of using Thermodynamics The devices as shown above each of them have Advantages. By using refrigerator we can keep perishable food, such as, vegetables and milk for much longer periods. Refrigerators also have a freezing part that will keep frozen foods and make ice to use in beverages By using Air Conditioner, its more comfortable and we can adjust the indoor temperature. In extreme heat, air- conditioning can be a life saver, improves the air quality and most air conditioner also reduce the humidity level, which helps both comfort. For Microwave oven, it can cook many food about 1/4th of the time necessary on a gas burner. It saves time in heating frozen foods. Food gets cooked uniformly. 6.0 Disadvantages of using Thermodynamics Thermodynamics not only have advantages but also have disadvantages. By using refrigerator it costs a lot of electricity to run. They are also environmentally unfriendly the refrigerator also contain refrigerant that can be damaging to the environment because of chlorofluorocarbon (CFC) content. This material is suspected to be the cause of reduction of earths ozone layer. When we frequently use the air conditioner, the air conditioning disease will occur. It is characterized by fatigue weakness, cough or fever and so on. Air conditioners energy consumption is considerable. It will consume a lot of energy. It also release CFC, which is environmentally unfriendly. Microwaves can cook food in very short period. Due to short period of cooking, food does not become brown unless the microwave has a browning unit. Sometimes unwanted chemicals migrate to food from plastic cook ware or food packages. The short cooking time may not give a chance of blending of flavours as in conventional methods. 7.0Recommendation As a result of the research carried out, it appears to be necessary to understand all the field of thermodynamics. Future technologies are requiring new materials with unusual effects that will either be prepared by high-temperature techniques. One of the important thing that can affect the pollution to the environment easily are the new devices. Equipment using volatile fluids that can harm to the stratosphere and destroy the ozone will have to be replaced. Devices that emit sulfur oxides will have to be modified to reduce sulfur emission to very low values. The ability of solar energy used devices will have to be improved and nuclear power plants will have to be designed to make less serious accidents. So that energy production by combustion to carbon dioxide is greatly reduced. 8.0 Conclusion The research report has taken information from various sources to understand what is thermodynamics; what are laws of thermodynamics; how they works; and how they make our life easier? It shows that thermodynamics used devices are very convenient to use. If there were no thermodynamics devices in this world it would be many difficulties to pass a day. By improving the uses and devices of thermodynamics, they can make our life more convenient and can reduce the environmental reduce the environmental side effects.

Are Compact Cities a Desirable Planning Goal? :: essays research papers

Are Compact Cities a Desirable Planning Goal?   Ã‚  Ã‚  Ã‚  Ã‚  The article written by Peter Gordon and Harry W. Richardson entitled; Are Compact Cities a Desirable Planning Goal? shows various arguments against the reason for compact cities to become implemented. They use the city of Toronto in the beginning of the article to compare it with cities in the United States. Throughout the article many topics and arguments are discussed which are; agricultural land, density preferences, energy glut, the scope for transit, suburbanization and congestion, the efficiency of compactness, technology and agglomeration-congestion trade-offs, downtowns in eclipse, rent-seeking and politics, compactness and equity, and competition among cities. From these issues displayed in the article, many valuable arguments could be agreed with. The authors used valuable data from past research done on the topics discussed in presenting their argument against compact cities.   Ã‚  Ã‚  Ã‚  Ã‚  Two main points from the article were considered most interesting. The issues of density preferences and energy glut discussed by the authors were quite interesting and have made a valid point. First of all as discussed in the article concerning density preferences, the authors make it clear that most people preferred low-density living as opposed to high-density living. As stated by Gordon and Richardson, â€Å"The choice for low-density living is influenced by instruments promoting suburbanization, such as: preferential income tax treatment of home mortgage interest, subsidies to automobile use, and interstate highway system† (Gordon and Richardson, 96). The previous quote identifies the preference people have concerning suburbanization. Because of preferential income tax treatment of home mortgage interest, subsidies to automobile use, and interstate highway systems low-density living is preferred. One great factor also concerning low-density preference is the fact that more funds are given to highways and parking than transit as stated by the authors. â€Å"Federal, state and local expenditures for highways and parking were $66.5 billion in ’91. Federal, state and local expenditures for public transit were $20.8 billion† (Gordon and Richardson, 96). As seen in the quote, more subsidies are given to highways making having an automobile beneficial. Another key proponent is that congestion pricing and emission fees are not present in most U.S. states making it less difficult to drive long distances.   Ã‚  Ã‚  Ã‚  Ã‚  Since low-density preference is one key issue concerning suburbanization, another compelling argument is that energy costs are low in the U.S. Since energy is cheap, the cost of gasoline is likewise. It is stated in the article that per capita energy consumption is below the level of consumption as it was in 1973 in the U.

Greg Critser and Obesity Arguementative Essay

He believes that stigmatizing overeating in children will be a feasible solution to end the increasing epidemic of childhood obesity. However, Critser has several problems linked to his simple solution to a very complex problem. First, Critser doesn’t talk about the discrimination and the rude treatment that people struggling with obesity face. Second, he claims American families are to blame for this epidemic, but really parents are the ones who are held responsible for their children’s eating behaviors in the first place. Third, by enforcing children to avoid overeating will only cause mental problems associated with the tension and stress on when and how to eat their food. Fourth, parents should set an example on how they eat their food, because a child will act the same way as how they see their parents eating. Lastly, by stigmatizing the unhealthy behaviors due to obesity, in accordance to, trying not to stigmatize the person or people, really is stigmatizing the children who are suffering from being obese. There are many variables involved in the epidemic of childhood obesity that Critser does not recognize, for example the diseases or genetics that are involved with obesity. The feasible solution Critser argues might help in the short run with a decrease in childhood obesity, but in the long run his solution will not solve the overall epidemic to end childhood obesity. To begin with, Critser never mentions the discriminating effects and rude treatment that obese people deal with the minute they step out in society. Mary Ray Worley begins in her article â€Å"Fat and Happy: In Defense of Fat Acceptance† explaining what fat people go through day to day, and involved are all the emotions and feelings fat people go through when other people see them. If you’ve grown up in the twentieth-century American society, you probably believe that being fat is a serious personal, social, and medical liability. Many Americans would rather die or cut off a limb than be fat, many believe that fatness is a serious health risk, and many are convinced that is a simple matter to reduce one’s body size and are so offended by body fat that they believe it is acceptable to shun fat people and make them the butt of cruel jokes. Those who are fat quickly learn to be deeply ashamed of their bodies and spend their lives trying to become what they are not and hide what can’t be hidden. Our society believes that thinness signals self-discipline and self-respect, whereas fatness signals self-contempt and lack of resolve. 66) Worley goes into depth on some of the thoughts that are running through obese peoples’ mind when going out in society. This is including all adults and children. The discrimination that obese children suffer from is long lasting detrimental effects. These feelings and emotions that are developed as a child can play a vital role in one’s self-esteem along wit h their confidence and how they will conduct themselves day by day. Nowhere is the article Critser talks about the discrimination an obese person has to deal with. Critser would mention two things in his article that would affect the feelings of obese children and one of them was the feeling that obese children deal with is that â€Å"pressure causes tension† (1). The other thing was his solution he thinks that will end the epidemic of obesity, which was, to stigmatize the behavior of overeating while yet not to stigmatize the person engaged in the behavior. Critser was all wrong in thinking this would actually work around the world and not just the Westernized countries. In addition, Critser says, â€Å"No one should be stigmatized for being overweight. But stigmatizing the unhealthful behaviors that cause obesity would conform with what we know about effective health messages† (1). He then goes on to add a false analogy with the campaigns against unprotected sex and smoking. He first is wrong when trying to link obesity with smoking. The two problems are irrelevant to each other besides the fact that both are bad for your health. His focus on unprotected sex and homosexuals in one of his analogies takes offense to anyone who is bigoted, because heterosexuals and homosexuals are the same kind of people with different interests. People who are bigoted go onto discriminate them. That is a false analogy because what does unprotected sex and also homosexuals have to do with obesity in children. Next, Critser’s solution in ways of stigmatizing the unhealthy behaviors associated with obesity and overeating is not the overall solution to conquer this growing epidemic worldwide. The solution is one that may help slow down obesity, but his solution is such a simple solution to such a complex problem. There are many problems associated with obesity; along with there are many solutions to help conquer childhood obesity. Critser is wrong that society can stigmatize overeating without stigmatizing the person engaging in the behavior. â€Å"Food for thought: Children’s views on the psychological aspects of childhood obesity† in Educational and Child Psychology, Debbie Mansfield and Georgina Doutre discuss the â€Å"psychological aspects of childhood obesity† along with the â€Å"children’s views† and â€Å"how to protect obese children from stigmatizing effects† (23). Children are being stigmatized for being obese. The children are subject to â€Å"negative stereotyping and discrimination by their peers,† and â€Å"self-esteem issues, negative body image, depressive symptoms† (Braet, Calamaro and Waite, Hesketh, Koplan, Miller and Downey 24). This proves that Critser’s solution is not going to work. His solution won’t work because, when one is trying to stigmatize the behavior of overeating, then the person who is obese is also subject to the stigmatization. Furthermore, the parents also play a vital role when their child is obese. Children learn through what they see especially when they are at a young age. The â€Å"foot soldiers against obesity† is the American family and are needed to put their children on a â€Å"dietary restraint† to avoid â€Å"gluttony† (1). According to Critser, this saying that the American family is a problem to childhood obesity but later says parents aren’t to blame. Critser uses a strawman tactic saying pressure causes tension by Diamonds. This is true in a sense, but the way Critser uses this saying is that he leaves it at that. He says no more. He doesn’t mention anything else about pressure causing tension. He just quotes Diamonds and what they have to say. The tactic works well in his article, because this is true but it is not linked to his primary solution. â€Å"Childhood obesity could be related to the ignorance or denial of the negative consequences from an individual or family perspective† (Davidson and Birch 24). Critser may agree with this. â€Å"On the other hand, parental acceptance and lack of concern regarding weight issues can be a protective factor for the self-esteem of overweight children† (Stradmeijer 24). A study on obese children concluded that participants are â€Å"accepting attitudes and mpathy towards obese children,† obese children make their own choices over their own â€Å"destiny† (Mansfield and Doutre 27). There were also negative consequences linked to obesity. Being obese caused a lack of friends for children, more bullying occurred, limited to different sporting activities, and serious health consequences (Mansfield and Doutre 28). Parents can help their children in ways to avo id all these emotional consequences their obese children have to deal with along with the psychological effects it has. Mansfield and Doutre provide a table of children’s views of supportive mechanisms for obesity. Some parental discipline and encouragement could be for their children to stop lounging around and do more exercise and eat more fruits and veggies instead of snacks (Mansfield and Doutre 29). A few coping strategies would be to ignore it, their personal choice, and avoidance, accordance to that children think it’s not anybody else’s life to choose who you want to be and rather skinny or fat it is what you want to be (Mansfield and Doutre 29). Critser thinks that kids don’t know much, when really they seem to have an understanding and knowing about the problems associated with obesity. The school systems try to promote exercise to prevent obesity from occurring. It is healthy for children to make their own positive choices. Instead of stigmatizing the behavior of overeating, schools can provide a real good background to children. Moreover, Critser’s article shows weakness in some parts of the article. Critser included a Pennsylvania state university scholar Barbara Rolls that talked about a study she conducted. Her study noticed that the three years old children stopped eating when they were full no matter what the portion size was, but the five year old children devoured everything that was in front of them. Earlier in the article Critser stated that â€Å"kids don’t know when they are full† (1). Another weakness that Critser wrote was when he mocked the experts saying that kids have the right to make bad nutritional choices. This doesn’t have much support in his paper or evidence along with Critser is comparing two different eras. â€Å"Nutrition, Health, and Schoolchildren† written by Judy Butriss states alternative dietary suggestions whether it refers to healthy snacks to the decrease of food intake in a child. the dietary suggestions include; A balanced, varied diet for the whole family, avoiding grazing and TV snacks, healthy snacks (fruits) as alternatives to sweets, chocolate, biscuits, whole food that take time to eat, and grill or boil food instead of frying† (Butriss 294). Finally, in Critser’s article he uses loaded language and unfair argumentation with words like gluttony, foot soldiers, and infantry. Critser uses the term foot soldi ers in a way against obesity that we are pushing for obesity and not seem to care as much. In a way that foot soldiers can be like foot soldiers that just are taught to march and march and nothing else. Critser sounded bias with this term. He also uses the term infantry. Infantry is referring to the American family along with the term foot soldiers. The two terms go together and act as if the American family just keeps encouraging obesity rather than preventing it. This is unfair argumentation because this is not necessarily true. Critser is being bias in the terms he uses. The last piece of loaded language Critser uses is gluttony where he uses the term twice. The term gluttony can be defined as greedy or excessive indulgence, and many children with obesity are labeled as gluttonous. In the beginning of the essay Critser says, â€Å"needs to promulgate [. . . ] dietary restraint, something our ancestors knew simply as avoiding gluttony† (1). Critser says that no person should be stigmatized for being overweight, but his idea is to stigmatize the unhealthy behaviors associate with obesity (Critser 1). This is an unfair argumentation because Critser uses the inconsiderable word gluttony a few times and is also bias to the idea of anti-fat. This is a mistake by using the fully loaded word gluttony, because obese people have enough on their plate and don’t need any more judgments that obesity implies. In conclusion, Critser’s simple solution to such a complex problem is just not going to work. His claims that stigmatizing the behavior of overeating due to obesity, American families cause obesity, portion control and dietary restraint needs to be enforced, and even never to put a kid on a diet seems to not be supportive enough to back his simple solution. His loaded language use of gluttony causes a problem due to the judgmental attitude it implies. Instead, this causes the many social, physical and even economical problems to rise. When one is obese this does raise the thought of a shortened life span and risks to mental diseases, due to the seclusion, one may receive just for seeing themselves as obese. The parents and school teachers come up with ways children can cope a lot easier with being obese. For example, the ways of exercise, change the behavior in how a child will eat snacks (healthy alternatives), and the knowledge that obese children can gain without the loss of self-esteem and confidence. In the end of it all, Critser’s solution to stigmatize the behavior of overeating in a child is the complete reverse approach.

Do you agree that schools have a uniform? Essay

From the ages of 5 to 16 by law every child in the UK must attend school; whether the school is state funded or privately funded they almost all have some form of school uniform. School uniforms are a requirement at almost all schools but in some state schools the regulations on school uniforms are a little looser than others, Meaning that some pupil wear pretty much whatever they want to school taking no notice of the school uniform regulations set in place, which some believe to defeat the object of having the school uniform in the first place. This essay will discuss whether or not schools should have uniforms or not and will explore both sides of the argument giving evidence to support them. Some parents believe that schools should not have school uniform for one reason: cost. The cost of school uniform is something that troubles many parents across the UK as the price of school uniform has increased considerably over the past few years. What makes the situation worse for many is when their child’s school changes their uniform. Many schools in order to receive extra funding from the government have changed their status to academy; when they do this they often change their uniform to try and present a new image to the public about the school. This means the parents have to buy their child a whole new uniform. It also means that hand me downs or buying second hand is no longer an option which is what many people try to do when buying new school uniform for their child. A report by the office of fair trading shows that last year over 50 million pounds was spent on school uniform, they also found that Head teachers do not give pupils and their parents enough choice on where to by their uniform. This can make school uniform even more expensive as you may not be able to buy your school uniform locally so you either have to buy it and pay postage or travel a long distance to get it. A school uniform could make a pupil feel as if they are supressing their  emotions and not being allowed to be themselves as many people express themselves through the clothes they wear and they could feel as if they are being denied their individuality when they are at school. This could lead to serious problems in school and distract them from their school work. Many pupils think that schools should not have school uniform because often they are judged by where they go to school and the uniform they wear. Pupils from both private and state schools could face this problem on a regular basis and may well feel ashamed or even embarrassed of where they go to school; this can be a huge problem because if they are not proud of where they go to school they might not apply the right work ethic to their studies or if they are proud of where they go to school they could be bullied for it. Although there are many negatives about school uniform there are also many positives; for example a school uniform decreases opportunities for bullying among pupils if they are all wearing the same clothes, no one can be discriminated against for wearing ‘untrendy’ clothing or cheap clothing if they cannot afford expensive the clothes that are fashionable among their peers. School uniform also makes it easier in the morning for pupils because they don’t have to deliberate over the clothes they are going to wear on that day they just have to put their uniform on and go to school with no worry about what people are going to think of their clothes and what others are going to wear themselves. Although school uniforms can be expensive and the price has gone up over recent years, those who find it difficult to afford it can be helped by their local government with the cost of it that includes sports kit. Wearing school uniform promotes the school you go to the public advertising it and possibly bringing in more pupils. School uniforms can make school safer as it allows for teachers easily identify pupils if they are outside of school on a school trip or identify someone who is in the school and shouldn’t be. A school uniform also creates  a less distraction among pupils as they don’t have to concern themselves with what others are wearing in the classroom. School uniforms can give pupils a sense of belonging and identity as well as preparing you for later life when you may well have to wear smart clothing in the work place or a uniform if you are in the emergency services or military. My position therefore is that I agree that students should have to wear a school uniform because uniform is fashion less and provides a sense of belonging and identity, reduces opportunities for bulling, relieves one of the many stresses that pupils face every day and prepares you for adulthood. But saying that, the odd mufti day is good to as this lets those who need it to have freedom.

Virtual Communities

Virtual Communities 1.0 IntroductionTourism is a business of providing tours and services for tourists. Nowadays, Tourism is important role in the world. Virtual Communities is necessary to develop in tourism. In here, I will create "Tourism of New South Wales" website to show the designing a virtual community. It is because New South Wales become one of popular place to travel around the world.Tourism NSW is responsible of New South Wales as communication within Australia and overseas. The organization also provides virtual area to let people share their tourism tips, holiday experiences and any special in NSW.2.0 PurposeThis community will design for people who enjoy coming New South Wales. It will allow users to communication and exchange their experiences. The main focus of this community is providing reliable and objective reviews about New South Wales, which community users could use as valuable and useful information if they want to come to New South Wales.Grey Shrikethrush (Colluricincla harmoni ca) in Dor...Aims of NSW community:Bring people together weather it is Australian or oversea and establish friendship between users.Provide a form for users to discuss about their feeling of NSW.Provide chatting room to share their experience in real time.Update on News and Event to give reliable and new information to users.Improve the users knowledge in NSW3.0 Compare between Virtual communities and Existing virtual communities.There are many similarities between the proposed virtual communities and current existing virtual communities such as tourism.nsw.gov.au/home/ However, there are some different between both communities:Focus on interactive between users who interesting travel in NSWUsing Forum and chatting room to share opinion.Regularly updated with News and Event about travel in NSW.Allow users can be members that easy to communication.Consist of wallpapers for users download.Provide Mailing List which regularly sends the...

Australias Air Quality essays

Australias Air Quality essays Australians consistently rank air pollution as a major environmental concern. The state of our air is an important factor in the quality of life of Australian cities. It affects the health of the community and directly influences the sustainability of our lifestyles and production methods. It is generally recognised that Australians spend 90% or more of their time indoors. Despite this, little research has been done on the quality of air in our homes, schools, recreational buildings, restaurants, public buildings, offices, or inside cars. Poor indoor air quality can result in significant adverse impacts on our health and environment. These impacts carry a significant cost to the economy. The CSIRO estimates that the cost of poor indoor air quality in Australia may be as high as $12 billion per year. In recent years, relative risk studies performed by the US EPA and its Science Advisory Board have consistently ranked indoor air pollution among the top five environmental risks to public health. The National Health and Medical Research Council (NHMRC) defines indoor air as air within a building occupied for at least one hour by people of varying states of health. This can include the office, classroom, transport facility, shopping center, hospital and home. Indoor air quality can be defined as the whole of attributes of indoor air that affect a person's health and well being. A major concern with respect to indoor air quality is the use of gas cookers and unflued gas heaters. These two sources can often contribute a large percentage of the pollutants found in domestic buildings. Increasingly, as buildings have become better sealed from the external environment, pollutants being released from indoor sources are being found at higher concentrations. As a result of studies implicating unflued gas heaters in indoor air quality issues, unflued gas heaters are being...

Accounting Investors and Earnings Management

This study deals with analyzing the current issues in accounting field (Miller and Power 2013). In this particular assignment, emphasis has been given on bringing out the real causes behind the collapse faced by Dick Smith Electronics. The current segment discuses various accounting related issues that Dick Smith had to face because of unpredictable situations that come their way. This particular company is based in Australia and deals in selling electronic products to the potential customers (Messier 2016). One of the major issues that the company faced is the excess stock-in-hand that was not required by them. They faced several complaints from the customers claiming that delivery was not done for weeks. This present segment elucidates bringing together all the potential issues faced by the company and the reason for the cause at the same time. At the end, proper recommended actions have been given that will help Dick Smith in getting over with this situation within a short span of time (Lukka and Vinnari 2014). Dick Smith Holdings Limited is one of the Australian-based retail chain companies that sell consumer electronic goods, electronic project kits as well as hobbyist electronic components (Dicksmith.com 2017). This particular company had expanded in New Zealand as well as other countries. By the year 2016, Kogan, an online retailer has traded under the brand name (Dick Smith) and started online operations and covering countries such as Australia and New Zealand (Jindrichovska and Kubickova 2015). This report will be discussing the current accounting related issues faced by the retail giant who sell electronic components known as Dick Smith (Hunton, Mauldin and Wheeler 2015). This company was alleged by many people after the Collapse. This study will discuss regarding what made Dick Smith face the issues and the reason behind the same (Dicksmith.com 2017). Below is the reason with proper justification: From the administrator statement, it is clearly mentioned by McGrathNicol who sets out opinion on the reason for business falling for some time (Hunton, Libby and Mazza 2015). In this case, receivers as well as administrators work with the wreckage of Dick Smith collapse. Addition to that, the responsibility of rebates from suppliers majorly influences administration while undertaking purchasing decision. It requires understanding their capability to mask the actuality of income information in a clear manner. In the year 2014-2015, more than $72 Million reported as earnings before interest, reduction as well as tax and amortization. After excluding rebates and promotion subsidy, this figures will be accustomed to a $ 119 Million EBITDA loss (Henderson et al. 2015). The auditors signed off on Dick Smith financial records in the year 2015. This reveals that intentional administrators were selected for treating the accounting concepts in the recent field of secretarial (Gupta, Chiles and McMullen 2016). There was lot of consequences found at the time of accounting treatment of rebates as a part of Dick Smith collapse. Rebates were one of the current issues that are faced by Dick Smith (Dicksmith.com 2017). In the recent financial year, Target was in spotlight by their accounting team by way of treating rebates resulting to inflated earnings. Addition to that, Wesfarmers Limited had investigated the issue whereby several staff members left the organization at that time (Francis, Hasan and Wu 2013). In Britain, one of the giant retailers named as Tesco Multinational Corporation was alerted to issues with the secretarial action of rebates in the year 2014 after whistleblower contacted with the corporation universal counsel (Elliott et al. 2013). Tesco Multinational Corporation flagged it as presenting the overstated figures of first half profits. This was found at the time when it has viewed from an exaggeration of level of presentation for prior three monetary years. In this case, Tesco Multinational Corporation is still under examination by Serious Fraud Office as well as Financial Reporting Council (Hunton, Mauldin and Wheeler 2015). Some of the issues arise from interpreting accounting standards resulting from numerous entities especially in frequent jurisdiction. These are well known as well as unstated within the IFRS (International Financial Reporting Standards) framework (Deegan 2013). The ubiquitousness of the problems as well as subjectivity of global accounting standards is consistent in nature (Coad, Jack and Kholeif 2015). This ensures high level of consistency as well as apparent submission is likely to little console to Dick Smith. This company has 3300 former human resources based in Australia as well as New Zealand or the investors who are set for losing their cash. Management at Dick Smith is anticipating the possible consequences that need to be considered as far as possible (Dicksmith.com 2017). According to Professor, they had flagged the audit quality as a problem. These professors were of the opinion that audit profession for understanding the addressed shortfalls in audit quality (Christensen, Nikolaev and Wittenberg?Moerman 2016). Addition to that, new accounting standard will definitely clarify the principles for revenue recognition that will be affected by 2018. In this theory, it will mainly address the issues concerned with the treatment of rebate. Therefore, it mainly relies upon introducing new accounting standards (Dicksmith.com 2017). The accounting occupation will be bound by code of principles that mentions accountants act meeting the public attention for a good reason (Bonin 2013). In other words, the code provides principles as supported by professionals who are responsible for navigating in the complex business environments. This will help in taking business decisions like treatment of revenue as well as inventory that will fulfill with strict request of standards and law. This will comply with the spirit for achieving the objectives (Bebbington, Unerman and O'Dwyer 2014). Most of the company faces failure that has the potential for undermining the profession constant whereby principles relies upon based approach and more on regulations (Beattie 2014). In other words, there is no doubt that increased regulation will reach at the tipping point. It strongly depends upon the warning against the tick the box mentality as well as potential for more adverse outcomes. It is the fact whereby financial regulators are getting frustrated from the content of intervention by the government (Hunton, Libby and Mazza 2015). Addition to that, accounting profession will bring value as well as expertise to business and society in broadly aspect. This majorly occupies the position of trust in and among the community people. It means being entrusted with such social science that take place from huge responsibilities as well as high expectations (Ball 2013). As rightly put forward by Deegan (2013), it was announced by the Senate regarding an injury in terms of orientation that majorly covers up the collapse of Dick Smith Electronics. There had been lot of senators who pore over ways that floated towards failure of Dick Smith. As far as economic theory is concerned, it explains the failure of Dick Smith as it is consistent with a dynamic economy (Dicksmith.com 2017). Addition to that, it is necessary in understanding the business that do not particularly utilize economic resources in an efficient way as compared to its competitors. Therefore, the failure is widely linked with the series of ugly looking proceedings that are conflicting in a inefficient market. According to Deegan (2013), Senate discuses on the good opportunity that needs to be discussed by considering issues that make Australia like a nasty place for investing in shares. This includes: In the year 2012, it has been viewed that Anchorage Capital had purchased Dick Smith business from the other retail giant in Australia known as Woolworths Limited amounting to $ 115 Million (Hunton, Libby and Mazza 2015). By the year 2013, Dick Smith was floated with market capitalization amounting to $ 520 Million. This float was from the greatest private equity heist whereby the Founder of Dick Smith gets involved in describing the utter greed and unethical in their practices (Dicksmith.com 2017). There is divergent of financial information surrounding sale of Woolworths Limited of Dick Smith business to Anchorage (Hunton, Mauldin and Wheeler 2015). This reveals the fact that the parties did not agree on the book values of Dick Smith record at that particular time of sale transactions. Addition to that, the parties have irreconcilable accounting at those particular transactions. It has been reported that Woolworths Limited claims it by making it a small gain after a sequence of devaluations as well as requirements. Therefore, Anchorage claims for making gain of $ 146 Million as it brought business in a given reduction to the fair value of net property (Lukka and Vinnari 2014). There has been subsequent financial information that concerned inventory in timely manner. In the year 2015, Dick Smith astonished the market by declaring the company requires inventory write-down of $ 60 Million for 3 months as mentioned in the financial statements. In the same year, it was found that the company was audited bit with no adverse findings (Hunton, Libby and Mazza 2015). Most of the retail industry including Dick Smith is accused of chasing rebates by way of inflating profits at faster pace (Hunton, Libby and Mazza 2015). Addition to that, Australian retailers had even experienced a tough year by way of facing severe competition by tumbling prices as well as weekly dollar. It is also noticed that there is huge pressure on the Senior Management leader within the retailers who are turning those business with a view to become successful in shorter period. Even though, new accounting standards that will be coming up by the year 2018, will give clear idea on how revenue such as rebates will be best accounted for in any situation (Hunton, Mauldin and Wheeler 2015). Some of the protected creditors decide regarding whether offers for selling a commerce can be satisfactory or not (Hunton, Libby and Mazza 2015). This can be understood as only banks and receivers will have actual information regarding any types of offers. This means economic incentive of banks in a given company will find ways for maximizing their payoff and come at a cost for the sake of other stakeholders. It requires more number of days when receivers as well as administrators will appoint Dick Smith. This will take place by collecting financial information from shareholders as well as unsecured creditors in the most appropriate way (Lukka and Vinnari 2014).   The collapse of electronics retail sequence named as Dick Smith has sent shockwaves from the retail business. Some of the recommended measures are mentioned below that will help in overcoming the current situation. Inventory Management- Managing Inventory is essential for solving the issues faced by Dick Smith. Dick Smith inventory problems started to increase in the second half of 2015. This company had even revealed the fact that they would write down the value of its inventory at 20% amounting to $ 60 Million. The company declared that they bought stock anticipating of certain level of sales that they will achieve in near future. They failed in achieving the sales target and they are finding ways for clearing the stock as far as possible. Dick Smith followed the write down and labeled a mammoth clearance sale. They had prices on old stock slash by more than 70%. Addition to that, Dick Smith had explored alternative funding. Even though the directors of the company was of opinion that alternative funding will not be supported by short-term funding requirements as well as allows Dick Smith in ordering required stock for next 4 to 6 weeks. Therefore, Dick Smith had struggled enough in clearing out excess old inventory as well as securing finance for purchasing new stock. Role of private equity floats- This explains that role of private equity group Anchorage Capital in Dick Smith aims at providing essential context to the retailer collapse. This indicate that private equity floats that cannot be otherwise visible. Addition to that, Anchorage purchased Dick Smith business from the Australian retail giant (Woolworths Limited) for $ 115 Million in the year 2012. They aid $ 20 Million upfront as well as floated the company on ASX by the year 2013. They had the market valuation of $ 520 Million. Management of Dick Smith discusses in undertaking turnaround programs for bringing improvement in company cash flow problems. Within the time span, Dick Smith debuted on ASX listings staring with a price of $ 2.20. Initial public offering of Dick Smith was overvalued at first place. Customer Service is important in a competitive market- It is essential in considering the fact that consumer electronics market is Australia is extremely competitive market whereby customer service plays major role. In one of the case, it was posted on the Facebook by an angry customer who claimed that online orders had not been delivered. This was for a week’s whereby customer representatives hung on phone for resolving the query. There will be lot of complaints by the customers that needs to be resolved by the retailers who compete in this global marketplace. Most of the retailers receive high volume of customer complaints at the time of busy trading periods. This will take place whereby company running in a huge sale but it is the responsibility of the representatives in solving the query of customer without any delay. In this case, Dick Smith faced the same query by the market at the time of downgrading of market values. At the end of the study, it is concluded that Dick Smith faced various accounting issues that is needed to be resolved at urgent note. Dick Smith had fallen by more than 80% at the time it got listed in Australian Stock Exchange. This company was even placed in liquidation by their creditors as they were suffering a loss of $ 260 Million. Finally, the founder of Dick Smith dismay at the closure as well as put it down to the utter greed of modern capitalism. The above analysis had given detailed presentation of the issues with recommended actions. These actions should be taken into consideration by Dick Smith for bringing smooth operation of business enterprise. In case of Dick Smith, the court heard that the management selects its products for maximization of rebate. This is the money that retailers will get from the suppliers for keeping the stock as well as promoting the goods at the same time. Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.  Accounting Horizons,  27(4), pp.847-853. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.  The British Accounting Review,  46(2), pp.111-134. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.  Sustainability accounting and accountability. Routledge. Bonin, H., 2013.  Generational accounting: theory and application. Springer Science & Business Media. Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective.  Journal of Accounting Research,  54(2), pp.397-435. Coad, A., Jack, L. and Kholeif, A.O.R., 2015. Structuration theory: reflections on its further potential for management accounting research.  Qualitative Research in Accounting & Management,  12(2), pp.153-171. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork.  Academy of Management Review,  38(1), pp.32-48. Deegan, C., 2013.  Financial accounting theory. McGraw-Hill Education Australia. Dicksmith.com. (2017).  Dick Smith Automotive Group serving Columbia, Lexington, St. Andrews, Greenville, Charleston, and Moncks Corner, South Carolina. [online] Available at: https://www.dicksmith.com [Accessed 17 Jan. 2017]. Elliott, W.B., Jackson, K.E., Peecher, M.E. and White, B.J., 2013. The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value.  The Accounting Review,  89(1), pp.275-302. Francis, B., Hasan, I. and Wu, Q., 2013. The benefits of conservative accounting to shareholders: Evidence from the financial crisis.  Accounting Horizons,  27(2), pp.319-346. Gupta, V.K., Chiles, T.H. and McMullen, J.S., 2016. A process perspective on evaluating and conducting effectual entrepreneurship research.  Academy of Management Review,  41(3), pp.540-544. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.  Issues in financial accounting. Pearson Higher Education AU. Hunton, J.E., Libby, R. and Mazza, C., 2015. Retraction: Financial Reporting Transparency and Earnings Management.  The Accounting Review,  90(4), pp.1711-1711. Hunton, J.E., Mauldin, E.G. and Wheeler, P.R., 2015. Retraction: Potential Functional and Dysfunctional Effects of Continuous Monitoring.  The Accounting Review,  90(4), pp.1709-1709. Jindrichovska, I. and Kubickova, D., 2015. Czech accounting academia and practice: historical roots and current issues.  Accounting and Management Information Systems,  14(2), pp.328-361. Kaplan, R.S. and Atkinson, A.A., 2015.  Advanced management accounting. PHI Learning. Lukka, K. and Vinnari, E., 2014. Domain theory and method theory in management accounting research.  Accounting, Auditing & Accountability Journal,  27(8), pp.1308-1338. Messier Jr, W., 2016.  Auditing & assurance services: A systematic approach. McGraw-Hill Higher Education. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.  The Academy of Management Annals,  7(1), pp.557-605. End your doubt 'should I pay someone to do my dissertation by availing dissertation writing services from

Process-analysis paper Essay Example | Topics and Well Written Essays - 500 words

Process-analysis paper - Essay Example The parts can be small or larger depending on the stylist or individual receiving the hairstyle. oilier. This makes the dreads come untwisted. Braiding, ratting, flat ironing, and using a towel with beeswax can achieve dreads. Sometimes if this does not work, hair extensions can be braided into the hair. Dread hair extensions can also be sewn into shorter hair to make the hair style. Dreads to not have to be created through neglect or not washing the hair. In fact, today dreads need to be cared for more than other hairstyles. Dreads can be washed frequently by pouring shampoo onto the dreads and letting them soak. Then water can be used to rinse out the dreads. Towels will be used to squeeze the water out of each individual dread. This can be done every other day, weekly, or even monthly. It is important to use conditioners on dreads so the hair will not break off. Most individuals chose to go to a professional to have their hair done. The process is done first and then followed up monthly. The monthly treatments are when the dreads are ratted or twisted again. It takes about two hours initially and an hour for the monthly touchups. Another way to protect dreads from untwisting or coming out is to wear a scarf to bed. This helps protect the dreads from tossing and turning at night. A scarf will also allow the dreads to remain twisted longer. It is important that dreads are totally dry before putting a scarf on or going to bed. Dreadlocks are easy to complete at home or at a professional shop. They are no longer the dirty or unkempt hairstyle of the 70’s. All hairstyles can be shaped into dreads. Boys and girls of all colors now wear this popular style. If done right, dreadlocks are a clean and attractive

Asian American Studies Essay Example | Topics and Well Written Essays - 1000 words

Asian American Studies - Essay Example The Chinese were one of the first Asians to migrate to the U.S. Although only a few Chinese lived in Hawaii in the early 19th century, a large number of Chinese came to Hawaii and inland in the 1840s. The Chinese relocates to the United States for various reasons. Some were looking for refuge from revolts and wars in the mid-19th century (Ling 21).Others were looking for a greener pasture in terms of jobs. The first Chinese immigrants were perhaps laborers. Huge numbers of them migrated to the U.S. as skilled laborers when the fast growth of the West required cheap labor. Some of the Chinese were also attracted by the likelihood of riches. Majority of the Chinese immigrants in the 19th century were males. They dreamt of earning a decent income in the U.S. and afterward going back to China eventually. Married women stayed in China to take care of domestic duties like caring for their children and the parents of their husbands. Moreover, Chinese in cities were mostly working in the ser vice industry. Chinese in the urban neighborhoods were very secluded from mainstream U.S. A large number of Chinese American was raised speaking only their own native language and seldom socializing with Whites. Chinese immigrants were eventually hired in other industries such as mining, construction, etc. On the other hand, just like the Chinese, the earliest Japanese immigrant arrived in the U.S. in the 19th century. Also, similar to the Chinese, they arrived as peasants; but, not like the Chinese, many Japanese settlers became plantation laborers in Hawaii. Inland, a large number of Japanese who were originally hired as agricultural laborers eventually became independent, entrepreneurial farmers and traders. In urban areas, they built small communities where they may interact and help each other, speak their mother tongue, and eat accustomed food (Min 10). After Japanese men had secured themselves in the U.S., they get their wives from Japan, and their wives helped them in farms and businesses. Japanese migrated to the United States to live and raise families. On the other hand, a small number of Filipinos settled in the U.S. prior to the turn of the 20th century. Majority of early Filipino settlers after 1898 were already American citizens, the period that the U.S. gained the Philippines at the end of the Spanish-American War (Min 12). Filipino immigrants were looking for work in Hawaiian plantations and in the mainland. They also worked as service or domestic workers. In the early 20th century, a large number of Filipino laborers formed labor unions, but their attempts to acquire wage raise were countered with aggression by their employers and White colleagues who did not want any competition. More open to intermarriage than other Asian Americans, particularly Japanese and Chinese, Filipino males also inflamed racial violence and resentment by marrying White females. Since many Filipinos worked in the agricultural sector and plantations, they did not form enclaves in the cities (Ling 94). Because of their geographical distribution and their tendency to intermarry, Filipino immigrants eventually became more integrated in the United States than other Asian Americans. Similar to other Asian Americans, majority of early Korean settlers in the U.S. started their voyage to the mainland serving in Hawaiian plant

Anishinabe peoples and the clan system Essay Example | Topics and Well Written Essays - 1000 words

Anishinabe peoples and the clan system - Essay Example The institutions of social services, justice, community development, property and civil rights, customs law, educational and health services were among the institutions orderly managed by Anishinabe Clan System (Sitting, 2003). The institutions as they were well managed reflected the original values which promoted the well-being of a common man. The system offered a great law which presented both forms of social and political governance clearly. Therefore, people could not contradict in either social or political ideas. The system presented a way of dealing with social and political differences harmoniously. It was an effective system of administering both structure of governance and social order in the society. Furthermore, its spiritual importance cannot be underestimated. It was a system where spiritual policies could be applied when there is a need to reconcile conflicting parties in the society. Through application of its policies and principles, the system continued to function and support all the people and was important in fulfilling their pursuits and needs. Even though, times changed, the clan system continued being strong and became key to the strength of Ojibway people. People could identify themselves with the clan systems. It defined the people’s unity and identity, and at the same time maintained integ rity, personal identity and dignity of the people. The clan System, apart from providing leadership and governance to Ojibway people, it also gave a chance to the people to actively participate in the governance decisions and the concerns of their needs. The people through the Clan System could also actively compel the policies that could derail their rights and freedoms (James, 2007). The governance was well organized and the hierarchy was well defined. Each clan was given a place and designated a role to play in the society. The clan meets regularly depending on the

Islamic architecture 2 Essay Example | Topics and Well Written Essays - 1250 words

Islamic architecture 2 - Essay Example The beginning of Islamic Architecture takes place with the construction of the Great Mosque at Cordoba in the Iberian Peninsula. Muslims as well as the Christians consider it a wonder of the medieval ages. The construction of great mosque of Cordoba initiated in between â€Å"784 and 786 at the site of a Christian Visigothic Church† 2. In specific, Abd ar-Rahman acquired the church, and subsequently, his grandchildren modified it over two centuries to transform it into a religious entity, starting in 784. The mosque itself was built in four phases  and is observed as a trademark of sacred Islamic architecture. Ferdinand III king of Castile took over Cordoba in 12363 and sanctioned the Great Mosque as the cathedral of city, Mezquita, and used it with negligible changes for the next three centuries4. In 929, when Abd al-Rahman III5 confirmed himself caliph, and the Spanish Umayyads attained the peak of their supremacy. The caliph built the fortress capital of Madinah al-Zahra about thirteen kilometers Northwest of Cordoba, with its focus to impress the world and exhibit its massive military. He made it his empires managerial and legislative headquarters. The construction in Medina al-Zahra proceeded speedily, particularly since Abd al-Rahman III put in one third of the state revenues in its progression. Finally, he brought in the largest and most grand secular venture of his period, which stayed matchless irrespective of the numerous cities founded until its end. As the caliphate fell in the 11th century, the city then was sacked and smoldered. The new Minister of Caliph Hisham II, Vizir-ul-Mansur6 shifted his concentration towards the east of Cordoba and deserted the city during his reign. Later, the Berber troops destroyed this palace-city in 10107. The Great Mosque of Cordoba is most illustrious for its gigantic arches, with approximately eight hundred fifty six pillars of natural stones. These legendary

To what extent has Coalition Government affected the role and Essay - 4

To what extent has Coalition Government affected the role and functions of Prime Minister and Cabinet - Essay Example During such times, parties will opt to form grand coalitions or all party coalitions. In an instance where the coalition inevitably collapses or fails, a confidence vote is held. The idea behind collective responsibility in mostly related to an instance when say a vote of no confidence is passed in the parliament. Therefore, this will mean that all the ministers that form the cabinet are responsible for any arrangements that have been performed in relation to running of the government. This system basically tries to show the faith in the whole government as a whole in making day to day decisions. Collective ministerial responsibility simply implies that the government will collectively account to the parliament for the polices, actions and any decisions that they pass. However, the idea of collective responsibility means that for any decision or action to be made, all the members of the coalition must come into an agreement. This may slow down the government especially in instances where the two parties fail to come to an agreement. The government will be at a standstill. But at the end of the idea, the fact remains that collective decision making is favorable because it is more likely that better decisions will be reached and the decisions will mostly have the citizen’s best interest at heart. Collective responsibility is easy to maintain in a coalition government where the Prime Minister is kept as the keystone of the entire government. This is however not always the case. This is happens as there are instances when the coalition government is formed into a single party government. However, currently, people are highly enlightened, which makes collective responsibility a problem in some instances. For example, ministers now have their own advisors who may influence their decision and in addition, they freely communicate to the media without considering the impact of their action to them and the entire cabinet as a

Anishinabe peoples and the clan system Essay Example | Topics and Well Written Essays - 1000 words

Anishinabe peoples and the clan system - Essay Example The institutions of social services, justice, community development, property and civil rights, customs law, educational and health services were among the institutions orderly managed by Anishinabe Clan System (Sitting, 2003). The institutions as they were well managed reflected the original values which promoted the well-being of a common man. The system offered a great law which presented both forms of social and political governance clearly. Therefore, people could not contradict in either social or political ideas. The system presented a way of dealing with social and political differences harmoniously. It was an effective system of administering both structure of governance and social order in the society. Furthermore, its spiritual importance cannot be underestimated. It was a system where spiritual policies could be applied when there is a need to reconcile conflicting parties in the society. Through application of its policies and principles, the system continued to function and support all the people and was important in fulfilling their pursuits and needs. Even though, times changed, the clan system continued being strong and became key to the strength of Ojibway people. People could identify themselves with the clan systems. It defined the people’s unity and identity, and at the same time maintained integ rity, personal identity and dignity of the people. The clan System, apart from providing leadership and governance to Ojibway people, it also gave a chance to the people to actively participate in the governance decisions and the concerns of their needs. The people through the Clan System could also actively compel the policies that could derail their rights and freedoms (James, 2007). The governance was well organized and the hierarchy was well defined. Each clan was given a place and designated a role to play in the society. The clan meets regularly depending on the

To what extent has Coalition Government affected the role and Essay - 4

To what extent has Coalition Government affected the role and functions of Prime Minister and Cabinet - Essay Example During such times, parties will opt to form grand coalitions or all party coalitions. In an instance where the coalition inevitably collapses or fails, a confidence vote is held. The idea behind collective responsibility in mostly related to an instance when say a vote of no confidence is passed in the parliament. Therefore, this will mean that all the ministers that form the cabinet are responsible for any arrangements that have been performed in relation to running of the government. This system basically tries to show the faith in the whole government as a whole in making day to day decisions. Collective ministerial responsibility simply implies that the government will collectively account to the parliament for the polices, actions and any decisions that they pass. However, the idea of collective responsibility means that for any decision or action to be made, all the members of the coalition must come into an agreement. This may slow down the government especially in instances where the two parties fail to come to an agreement. The government will be at a standstill. But at the end of the idea, the fact remains that collective decision making is favorable because it is more likely that better decisions will be reached and the decisions will mostly have the citizen’s best interest at heart. Collective responsibility is easy to maintain in a coalition government where the Prime Minister is kept as the keystone of the entire government. This is however not always the case. This is happens as there are instances when the coalition government is formed into a single party government. However, currently, people are highly enlightened, which makes collective responsibility a problem in some instances. For example, ministers now have their own advisors who may influence their decision and in addition, they freely communicate to the media without considering the impact of their action to them and the entire cabinet as a

Carrots Essay Example for Free

Carrots Essay Carrots is a root vegetable that originated in Afghanistan over 5000 years ago for there seeds and leaves. But today carrots are enjoyed for their fresh delicious flavours coming in all shapes and sizes in a variation of different colours like orange, red, yellow, purple, and white. Carrots can be purchased in all kinds of forms shredded, baby carrot, diced, sliced, regular size with leaf on or leaf off. Carrots can be stored in the fridge for up to 3 months but to prevent spoilage remove green leaves because the leaves draw moisture from the root causing carrots to dry out. Also carrots should be stored away from apples because they give off ethylene gas which causes carrots to become bitter. Purchasing carrots from the grocery store should be dried off if they are wet and tightly sealed in a plastic bag, what this does is it increases the nutrition value. Carrots contain B-carotene (a source of vitamin A), also it has fibres, anti-oxidants, minerals, calcium, potassium, magnesium, vitamins C,K and B6, also carrots helps improve eye sight, skin nourishment, hair growth, and reduces the risk of heart disease, and cancer. Carrots have many alternative ways they can be used like chopped for mirepoix, blended for drinks, boiled for soups stews, fried for stir fry, steamed for side dishes, gratered for carrot cake, beauty remedies for hair skin, or simply eaten raw. There are many recipes for carrots like carrot cake, glazed carrots, or ginger carrot soup. References www. carrotmuseum. com. uk www. foodnetwork. com / www. marthastewart. com (recipes)

Studying New Age Tourism Potential In Kerala Tourism Essay

Studying New Age Tourism Potential In Kerala Tourism Essay Tourism seeks greener pastures for its growth and in this century every dimension of human culture has the potential to become a tourism product. Gauging the potential of variety, the products that are offered in new age tourism varied from alternative healing methodologies, avenues for aesthetic development, discourses by spiritual gurus and innovative tourism practices. This variety in tourism product resulted in the evolution of centres of attraction, which are almost three times more growth potential than the classic tourism market. Kerala is considered as the first State in India, which had initiated steps to exploit the emerging market of new age tourism and is now providing with wide and varied centres of attraction like aesthetic development, experiential and personalised self-development, and alternative approaches to health care. This study is of the view that there is a need for Certification of these New Centers of tourist attractions which will ensure quality of service provide and finally will boost tourism in Kerala. Introduction The history of tourism industry depicts a picture of exponential growth and increasing diversity. The number of activities and experiences that can be categorised as tourism has increased significantly and now every dimension of human culture has the potential to become a tourism product. It is rightly opined that tourism seeks for greener pastures to grow and expand. It uniquely celebrates differences in places and peoples to create novel experiences (Tejvir, 2004). Gauging the potential of variety, the products that are offered with new age tourism varied from alternative healing methodologies, avenues for aesthetic development, discourses by spiritual gurus and innovative tourism practices. This variety in tourism product resulted in the evolution of centres of attraction, which are almost three times more growth potential than the classic tourism market. Now tourist destinations are not seen as set of distinct natural, cultural, artistic and environmental resources but as an over all product, a complex and integrated package offered by a territory able to supply a holiday, which meets the varied needs of the tourist (Maria and Peter, 2006). The New Age faction has grown significantly since its emergence in the 1950s and 1960s (Dallen and Daniel, 2006). Originally, it was a counter-cultural movement, interacting with other counter-cultural movements of that time, such as the ecology, hippie, and commune movements. During the last decades, spiritual and esoteric methods have been popularized and commercialized by an expanding market of literature and workshops. This has made New Age a socially accepted phenomenon and it has thus lost much of its anti-modernist and culture-critical character. Objective of the study The main objective framed for this study is to analyse the available potential of tourism in Kerala vis-à  -vis to the New Age Tourists. The other objectives are as follows To identify the basic motivations of tourists visiting Kerala. To analyze the socio-demographic profile and the image of the destination from the tourist perspective. To examine the activities undertaken by tourists and the usage of usage of tourism intermediaries and suppliers. Study Area The new age destinations are facing a challenge to manage and organize their resources in order to supply a holiday experience that must be equal to or better than the alternative destinations experiences on the market (Maria and Peter, 2006). Hence Kerala can be considered as the first State in India, which had initiated steps to exploit the emerging market of new age tourism. As is rightly opined by Professor Peter Cochrane Travel has long been with us. Virtual reality is well upon us. Experience is already being revealed in tourism to the extent that it may now be the key objective of todays traveler (Khan, 1997). It is this urge of the present day traveler which made the tourism authorities in Kerala to developed wide and varied centers of attraction like aesthetic development (Kalamandalam art, drama and music); experiential and personalised self-development, (courses on meditation, personal relationships and self knowledge and finally, courses on alternative approaches to heal th care (Ayurveda massage for body rejuvenation). Moreover, it can also be opined that the primary sector comprising of agricultural allied operations is stagnant and tourism is considered one of the alternative strategy that can be adopted to regenerate the economy especially in the rural area (Tribe, 1995). During the last decade, one can witness the development of tourist resorts where packages are provided where all the above amenities are clubbed together. The study area was restricted to Kovalam, Varkala, Guruvayoor, Vallikavu, Kumarakom and Munnar. Out of this Kovalam and Varkal are beach resorts, Munnar, the famous hill resort and Gurvayoor and Vallikavu are religious centers. Methodology Both primary and secondary data was used for the study. Through the primary survey, we tried to analyse the demographic profile, visitor motivation, activities indulged at the centre and duration of stay. Statistical tools like correlation analysis were used to analyse the expenditure pattern and duration of stay of these visitors. Results and Discussions Driven by a buoyant economy and increase in the purchasing power of the middle class population along with the rising interest towards oriental culture and values, one can witness an increasing shift of tourism traffic towards India. From the Figure 1.1, it is clear that the tourist flow to India is showing an increasing trend. Only the moths April to June can be considered as slump period while peal flow is observed during the tourist season October to February. * = Provisional  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Source   :   Ministry of Tourism, GOI Likewise, only the off season period between April-May, one can observe a short fall in the tourist earnings. The efforts made by the Central government along with the sufficient support of various State Governments to make tourism a yearlong affair, can be clearly observed in the Figure 1.2 shown below. * = Provisional  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Source   :   Ministry of Tourism, GOI Though with vast potential and diversity in the products that can be offered by India, yet it ranks only twenty-second. Hence, India was not able to harness its multiplier effects for employment and poverty eradication. The recent policy changes like liberalization in aviation sector, rationalization of tax rates in the hospitality sector, tourist friendly visa regime etc is imperative to boost the tourism sector in India. Tourism in Kerala Domestic tourist arrivals (excluding pilgrims) rose from 52.40 lakhs in 2001 to 59.46 lakhs in 2005. Thus in five years, annual growth rate for foreign and domestic tourist arrivals are respectively 13.27% and 2.69%. According to the study of World Travel and Tourism Council (WTTC) on tourism sector in the State, Travel and Tourism generates as much as 7.7% of GSP and 6.2% of total employment. Visitor exports (tourism receipts) are worked out as 14.3% of the total export of the State. Figure : 1.3. Earnings from Tourism Source : Economic Review, 2006. Figure 1.3 provides a clear insight into the earnings from Tourism between 2001 2005. It can be observed that the foreign exchange earnings during 2005 is Rs. 1552.31 Crores and the total earnings from the tourism sector is Rs. 7738 Crores. The Economic Review highlights that the Tourism sector employs around 10 Lakhs persons in the State. As per the estimates of World Tourism Organization (WTO), propelled by the tourism and business travel boom, India needs an additional 300,000 by the year 2020. When we analyzed the expansion plan of various tourist markets in India, it is observed that Kerala is considered as a potential tourist zone, yet the expansion plan should be further strengthened to accommodate the needs of the tourists. Figure 1.3 illustrates the new room supply expected to be included in the key tourist zones. Potential of Spiritual Tourism in Kerala It is the Greeks and the Romans who cultivated the quest of well being through Spiritual tourism. One can also observe that the followers of majority of the religions used to undertake spiritual journeys at least once in a year. It is rightly opined by Timothy Dallen that spiritual tourism as the oldest and now one of the fastest-growing segments in the travel industry. The new breed of spiritual travelers likes to enjoy spiritual enlightenment without giving up their comforts, which resulted in this being added as an important component of New Age Tourism (Greg, 2007). Various studies had pointed out that many thousands of tourists visit India for various types of spiritual interactions with diety or godman. Though there are reservations against comodifying religion and to put holy places into spot light for mass consumption and to make holy things unholy, yet one can observe that the lines between mass tourists and religious tourists are becoming increasingly blurred. Even spiritual tourism is seen by many government and tourism officials as a way to either diversifying or save struggling economies (Dallen and Daniel, 2006). There exist difference of opinion about whether spiritual tourism is related to escapism from the self to an entirely different environment that offers pure relaxation, or, an opportunity to renegotiate ones place in the world and relationships. In extreme cases, it might be about confrontation of the worlds darker side and human tragedy, a reminder of ones mortality and place in a universal cycle (Steiner and Reisinger, 2006). This kind of exploration arguably has philosophical and spiritual dimensions, which can make ones minor troubles, seem relatively insignificant. Katusuhiko Yazaki who is the Japanese mail-order multimillionaire opined that We cannot find true meaning in life by occupying spacious residences. At some point people will need to raise their desires to a higher level (Khan, 1997). His illusion is that we have material possessions but for fulfillment, we need something beyond them, which urged the present day traveler to undertake spiritual journeys of self-discover y. These spiritual journeys make the traveler feel that he is just a minute component in the massive super structure called Universe. The study observed that majority of the tourists selected for the study falls in the age group 35 45 and 45 55. It is surprising to note that in both the groups majority of them is from the female group rather than male. This can be attributed to male ego, which refrain them speaking aloud about their personal life or difficulties. The study also observed that there exists a positive correlation (+.73) between income and expenditure on spiritual journeys. Majority of the tourists are from the higher income group due to which there demand for quality in services is much higher than the others. The Gurus or Godmans are of the view that when the tourist (patient) feels confident and energetic without any negative side effects literally provides them the assurance that the treatment had achieved its ultimate objective. Potential of Health Tourism in Kerala From the Medieval Age one can trace the elements of health tourism like the scrupulous attention paid to well-being of Romans and Greeks (Melanie and Catherine, 2006) along with the development of seaside and spa tourism of the 18th and 19th century by the European elite which continues even now though at a much faster rate. The House of Lords opined that the proliferation of wellness centers, holistic retreats, spas, spiritual pilgrimages, and complementary and alternative therapies is unprecedented (House of Lords Report, 2000). Experts came forward with various theories to justify the sudden spurt in growth. Some of them are of the view that the anomie of the western capitalist societies, the breakdown of traditional religions and the fragmentation of the communities. Though the advancement made in the field of medical science had resulted in the development of curative care for major diseases, yet one can observe that the psychological and emotional problems of man are left untr eated. Depression is commonly cited as being one of the greatest disease burdens of the 21st century and suicide rates are rising, especially amongst young men (e.g., Mealanie Smith and Catherine Kelly 2005). This can be attributed to high pressure he should withstand in a performance related pay-package work environment. But the only viable solution that is left for the mankind is to indulge in Health Tourism. Ayurveda, the ancient Indian system of medicine, deals with both the preventive and curative aspects of health in a most comprehensive way. Besides contributing to maintenance of health, it also has a wide range of therapeutic measures to combat various illnesses. Though the art of Ayurveda had spread around in the 6th century BC to Tibet, China, Mongolia, Korea and Sri Lanka, yet one can witness in Kerala that this medical system is still being practised and perfected by the Kalari Gurukals who are considered as the master of the traditional martial art of Kerala Kalari. Vogue magazine once opined that Technology is destroying usà ¢Ã¢â€š ¬Ã‚ ¦Nature has a remedy for every illness, an answer for every problem (Khan, 1999). It is from this view that the strength and growth of Ayurveda lies. Kerala is the only state in India, which can boast of making concerted efforts to promote health tourism in a big way, which has resulted in a substantial increase of visitor arrivals into the state. Kerala and ayurveda have virtually become synonymous with each other. The study observed that many of the health resorts are located in beach resorts like Kovalam and Varkala. Yet one can also observe that the serene hill resorts of Kerala also attract health tourists in sizeable numbers. Like all other form of tourism, Health Tourism also attracts mainly the affluent sections of the society. It is observed that both man and woman of various age groups are showing considerable interest in ayurveda and body rejuvenation therapies. Kerala can also boast of having the best pool of ayurvedic physicians and masseurs who are effectively trained and added to the resource pool by the many number of ayurvedic hospitals. When we made a correlation analysis with that of the total expenditure incurred by the tourists, it was observed that the correlation value is 0.89. Though the study observed that many of the ayurvedic health resorts are available in developed countries yet majority of them feel that it only at the origin of the practices, they feel that they ha d received optimum service. The study observed that though there is negative opinion about the effectiveness of certain therapies of ayurveda yet the people are of the view that it has placebo effect. Potential of Culture Tourism in Kerala Cultural tourism has been identified as one of the most rapidly growing areas of global tourism demand. Cultural tourism is about people traveling for cultural motivations and is measured by determining whether the travelers attended activities and venues such as festivals, exhibitions, theatre performances or historic sites. Kerala can boast of a unique Dravidian culture and tradition. It is because of the uniqueness, Kerala can boast of a unique standard of living, which is very different from the rest of India. This unique model is popularly known as the Kerala Model of Development. Hence both domestic and foreign tourists want to have a first hand experience about the social and cultural wealth of Kerala. Along with various historical sites, Kerala also boast of unique centers of learning where can both witness the art forms of Kerala. Moved by the unique nature, many of the tourists got enrolled in these centers of learning like Kalamandalam. The study observed that though vario us tour packages had included short duration performance by the traditional artists, only the dedicated ones like to purse these art forms. The short duration performance also enhanced the sales prospects of art souvenirs of Kerala. From the table given below, one can observe that the highest consumer group of cultural tourism in Kerala is the foreign tourists. Table 1.1 Trend in Expenditure Pattern of Foreign Tourists Activity Foreign (in percentages) Domestic (in percentages) Shopping for Souvenirs 78 52 Local Cuisine 63 48 Historic Buildings 81 67 Other Findings The other findings of the study are as follows. Though both the foreign and domestic tourists are satisfied with their visits, yet majority of them opined that there is still scope for improvement. From the study, it is clear that the tourists irrespective of the area to which they belong, depends on internet for their information needs. The study also observed that spiritual and cultural tourism is most preferred by domestic tourists than international tourists. The period of stay is higher for the foreign tourists than the domestic. It ranges between two to four days for the foreign tourists while majority of the domestic had a shorter stay of less than three days. The size of the group comprising the domestic tourist is much higher than the foreign tourist. Hence it is clear that the emphasis for domestic tourist is quantity and for the foreign tourist it is quality. This also conveys that for the domestic tourist, time is an important criterion whereas for the foreign they dont give undue importance to time factor. Finally, it can be opined that that the foreign tourist is very selective about the type of accommodation whereas the domestic tourists are satisfied with the available accommodation at the area. Conclusion Suggestions It can be opined that just as (old) mass tourism is not necessarily unsustainable, in all circumstances, new or alternative forms of tourism are not inevitably panacea in all situations. Indeed neither form of tourism is sustainable unless an appropriate planning and management regime is in place (Moscardo et.al, 1998). Much of the research till date focused on service quality in the hospitality sector, and in particular, measurement of customer perceptions of quality. There is little or no effort integrating quality into all aspects of managing tourism enterprise (Derek et.al, 2003). One of the views that emerged from this research is that majority of tourists visit Kerala for relaxation and rejuvenation. It was observed that both domestic and foreign tourist on their arrival at the destination, a sense of anti-climax prevailed in their minds. This is due to the gap between what that is propagated and what is actually practiced. The study observed that Certification of these New Cen ters of tourist attractions should be incorporated which will ensure the quality of service provide and finally will boost the tourist traffic to Kerala. These New Centers should adopt Co-opetetion strategies whereby the new or minor centers should co-operate with one another to achieve a sustained flow of tourists to these centers (Edgell, 2006). It can be concluded that it is due to the availability of diversified products that ensures that tourism still thrives in Kerala economy. Finally this study is of the view that still the government lacks a holistic view towards tourism development in Kerala. The authorities consider competitiveness and attractiveness as different entities but it is rather supply and demand side of tourism. Only through such a holistic approach, policy makers will have a clear understanding about what the tourists are looking for and what the stakeholders are investing in. Though there is an increase in the employment for the local community due to the appe arance of tourism, yet this study is of the view that there one can witness conflicts between the host and service providers. Hence it is suggested that the onus for bridging the gap should be on the shoulders of the service providers and the government. They should try to make the centers of tourist attraction especially the villages a self-sufficient one. The growing needs of tourist sector like meat, egg, fish etc can be sourced from the village itself rather than depending on external markets which will ensure the trickle down effect and sustainability in the long run.