Why I Need Discipline At Snowball Pay My Debts With A...

4 - Paying Off Your Debts With A Snowballing Technique Some call it a snowballing technique and others a positive-feedback loop, but it basically means paying off your debts. The trouble is that this technique uses a little bit of budgeting (which is tough), and you will need a fair amount of discipline to pull it off. Why Will I Need Discipline To Snowball-Pay My Debts The reason is that as the money builds up in your account--it starts to look awfully tempting. It grows and grows in your account on things such as your credit cards, and after a while, you start thinking about a new computer or an upgrade to your car, then you convince yourself you â€Å"need† whatever it is you want to buy, you justify it in your head, you spend the money--and you are back to square one. You need discipline to be able to stay away from your own money. It Works Best For Credit Cards Credit card debt is one of the most crippling kinds of debt because people max out their cards and then pay a large fee every month to cover the interest, but do not actually pay off the debt itself (just the interest). Plus, the more debt you have on your card, then the more mandatory interest you have to pay every month. An Example With Three Credit Cards This technique can work well with other types of debt, but for the sake of the example, it is shown here with three credit cards. All three cards are fictitious with fictitious names and all have been maxed out. Card Janeway - $2000 debt $60 interestShow MoreRelatedEvaluation Of A Research Methodology9423 Words   |  38 PagesChapter 4. Research methodology This chapter describes the research methodology that was chosen and why it was the most suitable for the research propositions. This chapter also covers the data collection and analysis and discusses issues of validity and reliability. 4.1 Research Method Each proposition serves to focus the data collection, determine direction and scope of the study and together the propositions form the foundation for a conceptual structure/framework (Miles Huberman, 1994;

The Social Developmental Value of Theater Arts Free Essays

string(132) " dramatic effect of a soap opera in Britain could have the same effect anywhere with any culturally differing social circumstances\." Applied Theatre is an umbrella term used to describe theatre and drama based practices with the aim of social development. The topics can range from targets of community building, protest, cultural awareness and sensitivities, harm reduction, religion, health, socio-economic representation, and educational purposes. Within Applied Theatre, there are no set traditional theatrical methods but a preference towards innovative and interactive methods where actors often have the freedom to engage with the audience and where audiences shape the philosophy as well as the content of the piece. We will write a custom essay sample on The Social Developmental Value of Theater Arts or any similar topic only for you Order Now As once said by Augusto Boal, a famous Applied Theatre practitioner who spearheaded a creative arts movement called â€Å"Theatre of the Oppressed;’’ â€Å"Theatre is a form of knowledge; it should and can also be a means of transforming society. Theatre can help us build our futures, rather than just waiting for it’’ This philosophy is a statement of artistic humanitarianism where creative and performance arts reach the height of their power to create and inspire, as performance is combined with everyday people and represents individuals and their society rather than fulfilling a goal of entertaining, thrilling, and profit making. This is using theatre as an investment in the social economy. To look more in-depth at the educational value and social significance of Applied Theatre, major concepts of the field could be examined through three diverse applications. These applications will include culture, harm reduction, and protest. Culture From primitive story telling, to Shakespearean cultural-political representations of Elizabethan society; the performing arts has historically always been a part of most cultures. Nowadays where cultures are highly mosaic in nature and where we find ourselves in the midst of fusing and evolving identities, and an influence of masses of media and technology; the need for cultural identity is more crucial than ever. This is greatly apparent in the North American indigenous population that throughout history has suffered copious amounts of underrepresentation, abuse, and annihilation. Rooted in the 16th century European explorations, the Native eople of North America have always undergone ill treatment. The historical European desire to colonize and assimilate foreigners was carried out up until the end of the 20th century where indigenous peoples’ children were sent to concentration camp-style schools run primarily by the catholic church under rigid government policies concerning Natives which was referred to as â€Å"Indians affairs. ’’ The children were stripped of their language, culture, religion, and traditions and forced to behave in a foreign way. This caused domino effects amounting to Canada and America’s current situation where Native people continue to suffer from social disorders, and be at a high risk for alcoholism, drug-use, prostitution, poverty, and subjection to adoption and fostercare as well as a lack of community resources. In recent years, great efforts have been put in place to restore Native culture that was once outlawed. Traditionally their history was an oral tradition recorded through story telling. This was seen as a unique opportunity to apply theatre arts to a suffering population in hopes of gaining cultural identity and applied to the greater North American population to raise awareness and understanding towards Native people. In the Eastern Canadian province of Ontario in the small town of Manitowaning there is a theatre group called the De-ba-jeh-mu-jig. This name comes from the indigenous languages of Cree and Ojibway meaning â€Å"Story Tellers. The company is non-profit and community based and currently produces a number of performances including children’s performances and interactive theatre using their own unique creation/writing process and methodology with the purpose of representing and showcasing the local indigenous culture and engaging in home-grown solutions to their own challenges for cultural and social development. They’ve done numerous productions and tours of shows with unique titles such as â€Å"The Indian Affairs’’ and â €Å"New World Brave,† whose titles themselves exemplify the content of their aim. The productions often encompass the stories of their traditions, religion/spirituality, history, language, and survival and are often intertwined with modern day cultural challenges. The company has also done improvisation projects with topics such as careers and fetal alcohol syndrome as well as other outreach programs to foster artistic engagement in the community. The works of this company sum up the power of theatre arts in a culturally applied sense and continue to educate, inspire, and engage a generation as well as harmonize and restore a once lost people and their culture into modern society. Harm Reduction Harm reduction is a term, which refers to policy put in place to cut down the practice of human-behavioural activity that may produce harmful effects. This includes a range of topics including illegal, and risky/dangerous practices. For example, harm reduction public policy could be attributed to things such as Drugs including illegal substances, needles, alcohol related issues, Tobacco, and drug crime, as well as Sex including topics such as safe sex, STI’s, HIV, AIDS, prostitution, as well as more psychological and less intensive topics like mental health, self-harm, and bullying. By analyzing the works of Sponsored Arts For Education, known as S. A. F. E. , a Kenyan non-governmental organization with the mandate of delivering social change by addressing controversial topics. They primarily focus on social aspects, treatment and prevention of HIV/AIDS and safe sex and family planning, but also include topics such as peace, female circumsicion, and female rights/empowerment, water and health, prisoner outreach, environmental issues, Drug use, and LGBT topics. All of these outreach topics are delivered through creative mobile theatre performances targeting rural areas of Kenya where social stigma, the lack info technology and education are hindering people’s health and safety and contributing to the expanse of the aforementioned issues. S. A. F. E. , started by British actor Nick Reding, is a proactive charity whose philosophy states it’s belief that dance, music and theatre break down barriers and draw people in thus creating social change. In 2012 Coronation Street writer Damon Rochefort collaborated with S. A. F. E. with a vision that the dramatic effect of a soap opera in Britain could have the same effect anywhere with any culturally differing social circumstances. You read "The Social Developmental Value of Theater Arts" in category "Papers" Soap operas play on issues and emotions that reflect real people’s lives in the cultural sense of the viewers, and they perform long running dramatized renditions that offer a real insight into each characters’ lives. Thus, they are drawing the viewers into long time subscription and allowing them to experience a sense of escape. During the collaboration, the cast of Coronation Street visited Kenya to create a unique soap style piece of drama that plays on life changing messages in the sense of local cultural and the issues and struggles that face their society. The team visited Bangala, a slum of 20 000 people, one of the nation of 1. 5 million HIV positive people’s hardest hit areas. Most people don’t know how to prevent the spreading of the disease and usually don’t know their own status. There is a huge social stigma about HIV and families known to be positive are demonized and alienated. Infected mothers pass the virus to their children because there is a lack of knowledge about drugs for pregnant women that block the passing, and the children face barriers to education and freedom because they too are infected. The virus continues to be spread because of stigma, ignorance, and unavailability of condoms. The cast of Coronation street had to use these issues to train Kenyan actors and collaborate to put on a rehearsed non scripted (improvised) production. The finished product was a story about two local families who have to come to terms with a series of events consisting of whatever life threw at them (in a local context) including relationships, rape, child prostitution, family planning, female courage, health, and violence. They portrayed positive ways of dealing with and preventing these things and used comedic effect to break stigma and engage the audience and set them at ease. The production was done with the use of a mobile theatre that consists of a large vehicle, which has been fitted to store a stage, which retracts out of the side of the vehicle forming a large raised platform, and fitted with speakers. This is a very pure and original form of theatre, which is intimate and innovative. A perfect fit for the unique and original concept of applied theatre. Analyzing the creation a such performance, it is apparent that copious attention to detail is necessary to create the right effect. Dealing with such serious opics it is important to know how to combine the right amount of comedy with the right amount of seriousness. In utilizing this form of theatre correctly it is possible to realize the full potential of the arts and reduce harm to the masses. After the Coronation Street/S. M. A. R. T. show, counseling services and resources were available such as a condom tent and family planning tutorials. After a one year tour of one S. M. A. R. T. applied theat re tour in Kenya, an audience of 80 000 people would have viewed the show and 18 000 would have learned their HIV status as a result. Protest The early formations of applied theatre are apparent through the theatrical practices of classical drama and the politically motivated arts movements of 18 and 19th century Europe. Most notably, the French Revolution had a largely politically fuelled theatre scene. During France’s period of the ‘’Ancien Regime’’ where France was under monarchial rule, theatre was highly regulated by the monarchy and only three approved theatres existed in France. These displayed works that were highly censored and apolitical. After the fall of the monarchy, there was more freedom, which allowed for more theatres to be put up and a more vivid dramatic arts scene emerged, but continued to be censored. In 1791 a law was passed called the Chapelier Law which gave theatres the right to operate free from governmental oversight. Immediately following this the number of theatres boomed and theatre began to be seen as an arena of new French ideology and a pillar in the community. This period, known as the Enlightenment, fifty three new theatres opened and were constructed with vast audience space whilst new plays were constantly being written. There was an area of the theatre known as the ‘Parterre’ where were the working class would react and interact with their emotions towards what was being portrayed on stage quickly became a melting pot of political ideology and national identity and emotion. During the Enlightenment, plays were so politically fueled that French newspapers would criticize plays which lacked political representation saying that they were anti-revolutionary and a distraction from the pressing issues of society. For example, a famous and elaborate dramatic opera by Paisielo performed in Paris and was condemned, publicly petitioned against and reported to the National Assembly because of the general opinion of it being sensuous blasphemy with no significance or respect towards political fuel, national identity or democratic flow of interest. In fact, the importance of political theatre was so grave that the law even stated that any theatre that ‘’performs works attempting to undermine public spirit and to revive the shameful superstition of royalty will be closed, and the directors will e arrested and punished to the full extent of the law. ’’ This type of theatre was labeled as ‘Pieces de circonstance’ or more literally translated, Pieces representing the circumstances. Plays such as ‘’The Fall of Toulon’’ by benoit Picard used a story line based on true events and speeches by notable French figures such as Robespierre, whils t incorporating fuel for national pride, the national anthem, and a portrayal of overcoming struggle, freedom of expression, and comedy to make a mockery of the plight once faced in regards to the old monarchial system. These innovative pieces gave the ever so changing nation pride, courage, and esteem to address issues facing the build of their new society, as well as a safe place to discuss political feelings and national identity. The role played by the more scripted and political classical French drama from the Enlightenment period of the French Revolution, was pivotal in producing direct effects upon society and can be used as inspiration for modern theatre applied to modern day struggles. Now with an added creativity and freedom, with aspects such as improvisation, and deliberate engagement with the audience, the ower to be mobile, and more insight to the diversity of issues that perturb the human race, theatre can be used as a perfect tool for engaging a society in forms of protest and movements in a peaceful and democratic manner. These early works gave way for modern practitioners to fulfill their own philosophies using theater as a catalyst in an ongoing protest for change. Augosto Boal, a Brazilian applied theatre pioneer spent a lifetime producing social change via dramatic arts. In his early life he felt the need for the underclass of his nation to up rise through peaceful means. He recognized the social iniquities and racial divide facing them. He felt that his own social class, race, and social status impeded the progression of a generation of people subjected to life in the slums of his city. His philosophy was that change came from within the target group rather than an imposition of change upon them. His slogan was a quote from William Shakespeare’s Hamlet stating that ‘’theatre is like a mirror that reflects our virtues and defects equally. ’’ Boal went on to start the Centre for Theatre of the Oppressed. This organization had as an objective the study, discussion, and expression of social issues. They used this to protest and up-rise against diverse issues such as citizenship, culture, and oppressive policy all by means of theatricality. The works of Boal through the Centre for Theatre of the Oppressed even gained a feat of having a law passed protecting crime victims and witnesses in Brazil, a valuable asset in the society of the oppressed people represented by the organization. Boal wrote many books including Theatre for the Oppressed, Games for Actors and Non Actors, The Rainbow of Desire: The Bo al Method of Theatre and Therapy, and Legislative Theatre. In Games for Actors and Non Actors, Boal outlined a nearly every dramatic exercised he applied during his career. From this stemmed new kinds of innovative theatre such as the following: Newspaper Theatre is a technical system allowing an audience to make use of local news articles and other non-dramatic pieces of literatre, and apply them into becoming a theatrical scene. Legislative theatre is a form that provides an opportunity for local voters to voice and protest their opinions in dialogue with government and institution using theatrical methods. The formulation of a piece is created based on proposed laws and policies. The audience may join in as actors and express their views thus impacting the creation of the local policy. Forum Theatre is a highly interactive form of theatre where audience members could call upon a piece to pause, where mistreatment or oppression was evident in the storyline or amongst character interactions. Audience members would formulate solutions for a rational and preferred means of addressing and dealing with the subject. The audience shaped the course of which the piece would take. Invisible Theatre is the pursuit of an ambiguous performance in a location unsuspecting of a performance such as in a public setting. This tricked spectators into thinking that a real event was taking place but the theme would always address social issues. It is a means of getting a message across to an audience who may not normally be open to view a such performance. It also allowed for public interaction into the piece. Boal’s work went on to creating a practice called Drama Therapy based on the aforementioned principles. It is apparent that by drawing upon classical methods and applying dramatic aims into aims of social development; that theatre can be used as a catalyst for change in modern society. Innovation in theatrical forms are endless, and as long as creativity is used with enough insight into social needs, a powerful fusion is developed. Whether the goal is to educate to reduce harm in a developing country and within vulnerable communities, or to build a sense of community and culture, to gain political interest, or to revolutionize a nation, the power of the dramatic arts is an unparalleled tool where possibilities are endless. Task List 1) The topic for my research is the social developmental aspect of theatre. The aim is to look at the diversity in which theatre can be used as an applied tool. The research will analyse Applied Theatre methods, history, and applications. My reasoning for choosing this topic was because of a personal career specific interest. The only limitation was my inability to find live performances to gain a first hand experience as there were none in my area. I was also limited to choosing only a few possible applications of applied theatre as the lists are endless as it is a creative process rather than a set method. 2) My sources of info are listed in detail in the bibliography. I used books and Internet. Primary sources are sources of information that offer first hand knowledge of the subject. They are created during the time and within the direct context/environment of the subject. Secondary sources are continuations of primary sources, they are analysis, continuation, and interpretation of subjects, and events out of direct context/period. 3) I chose to use books mainly and internet to look more in depth at concepts discovered in my readings. I will acquire my books from the Central Vancouver Public Library where there is the largest collection of books in Canada as well as a wealth of resources. (I used the system to earch keywords such as: social change, applied theatre, theatre for change, political theatre, social drama, sociological drama, democratic drama, drama for change, theatre in the third world, humanitarian theatre. ) When using Internet I will verify sources prior to relying on their information. I will check the credibility of the authors and publicists. 4) Choose topic on the day asked by the instructor, find practical examples to broaden my perspective, select sources, gather notes and source details in a clear and concise method including brain tools such as mind maps and connections logs, analyse notes including primary and econdary information, choose a format for the final piece including the desired form of presentation, compose piece based on chosen format and information, proof read, edit, submit/present. 5) Do the research and write up project 6) Present project 7) Evaluation of Aims and Methods – Drawing on personal interests, my aims of showing the breadth of applications of theatre, its educational value, and its ability to impact society by bringing about social change, became very easy. I feel that the sources of my information applied directly to my aims and that breaking down my aim into three subcategories of culture, protest, and harm reduction- made for a more concise way of getting my point across. These three subcategories embodied the initial aim and each showed the educational value of theatre for that specific application. This happened through using practical examples, historical events, and practitioner profiling. My time table was effective as everything came together easily and on time. My time table was more of a checklist instead of a dated series of events. My sources were very clear and understandable, as well as verified for credibility. Looking at websites, I always checked the name of the author and searched them on google, as well as the date of their publication to get the most up to date examples. Also when looking at the study of Applied Theatre I found that referring to university prospectuses aided myself in personally understanding its researchable value. How to cite The Social Developmental Value of Theater Arts, Papers

Financial International Reporting Standard -Myassignmenthelp.Com

Question: Discuss About The Financial International Reporting Standard? Answer: Introducation Sims metal management limited conducts an impairment testing annually for goodwill and other intangible assets. Testing of impairment is conducted when there is objective evidence given by circumstance or happening of any events. Whenever there exists indication that it will be difficult to recover the carrying amount of other definite lives intangible assets as indicated by occurrence of some events and prevailing circumstances. Allocation of goodwill has been done for impairment testing. The impairment testing for the cash-generating unit depicts excess headroom of A$ 104.1 million for the year ending 30th June, 2016 (Simsmm.com 2018). Sims metal management conducts the impairment testing of assets by reviewing the amount of their carrying value and when there exists and indication that assts require impairment. There is recognition of impairment loss when the estimated recoverable amount is lower than the carrying amount of such assets. Recognition of trade and receivables is done at fair value and measuring it subsequently at amortized cost by deducting any provision of impairment. Trade receivables is written off against impairment account when it is identified by organization such receivables become uncollectible. For impairment purpose, the carrying amount of property, equipment and plant are reviewed and as indicated by existence of any objective evidence and thereafter there is recognition of impairment loss. Intangible assets and goodwill are tested annually for impairment as indicated by circumstances and occurrence of events. Assessment of impairment of assets are done by grouping them at the lowest level s where the cash flows have been separately identified and they are not dependant of cash flows generating from other group of assets. Organization conducts annual testing of investment that is made in joint ventures as indicated by the fact that their carrying value amount cannot be recovered and there are any circumstances and events (Simsmm.com 2018). Impairment charge attributable to intangible assets and other goodwill for financial year 2016 stood at A $ 53 million. After the analysis of annual report of Sims metal management limited, it has been ascertained that there has not been any impairment charge for the financial year 2015 and 2017 in relation to assets and other goodwill (Simsmm.com 2018). Sims metal management limited makes use of assumptions for conducting impairment testing of goodwill and other intangible assets. Projection of five-year cash flow is done by organization for computing the value in use and this is based on the budget after board approval for the year 2017 and 2018 respectively. Historical average forms the basis of making four year forecast and takes into account historical value for four years. Projections of five years incorporates margin and price of commodity that are drawn from past experiences, estimates of management relating to inherent impact on volume of future volatility and other factors relating to current and expected future economic conditions. Organization also makes the application of Gordon growth model for the determination of terminal value from the cash flow of final year. Management makes best estimates in projecting the cash flow by referring to results that are historical for determination of expense, income, cash flows for ea ch cash generating unit and capital expenditures (Simsmm.com 2018). Value in use of goodwill is determined by using expected future cash flows. An estimation of CGUs to intangible assets and goodwill recoverable amount is required to be made for determining potential impairment relating to it. Higher of any value in use and fair value less cost to sell helps in determining CGU recoverable amount. Assumptions concerning growth rates and discount rates are to be made for the calculations related to impairment testing. The existence of subjectivity in estimating and making judgment by management has the possibility of considerably affecting the impairment testing of organization. Moreover, it would also have difficulties in gaining accurate inputs required for the impairment testing. Amount that is to be recovered becomes highly sensitive when there is involvement of high degree of subjectivity and assumptions cannot be made about terminal growth rate verification. There is gaming in impairment testing methodology due to manipulation of recoverable amount, as the management will be acting opportunistically. Presence of high degree of subjectivity has the likelihood of impairment testing outcome. It is ascertained after the evaluation of annual report of Sims metal management limited that there is low prevalence of subjectivity in testing of impairment of assets. Nevertheless, assumptions and estimates concerning computation of value in use, discount rate and determination of cash flow requires judg ment of management and there is possibility that value generated using such assumptions will fluctuate on substantial basis. Moreover, impairment requirement is determined by impairment status based on economic events and conditions and specific circumstances (Arrozio et al. 2016). It is certainly possible that assumptions made by Sims metal management limited about forward-looking statements will not be appropriate owing to involvement of subjectivity. Evaluation of annual report of Sims metal management limited indicates that impairment testing methodology of is interesting. The impairment charge of cash generating unit was impacted by margin pressure that arises from volatility in the prices of commodities and landscape of competitive market. There were reassessment of US recycling solutions relating to cash flows and this has indicated the fact that there is no recoverability of carrying amount of goodwill. There would be fluctuation in the value of impairment charge recorded if the assumptions about discount rate keep on changing. Calculations of value in use forms the basis of estimating recoverable amount and it is performed independently by firm valuating the assets. Impairment on investment is recognized by organization by assessing recoverable amount of investments that are made in SA recycling (Simsmm.com 2018). Analysis of annual report of Sims metal management limited concerning impairment testing depicts that impairment that is recorded in the financial year 2016 involves impairment that are recognized are offset closely by reversing the impairments that are recorded in the previous year (Simsmm.com 2018). It has been ascertained from the annual report that there has been impairment reversal in relation to property, plant and equipment. An insight that is gained regarding impairment is that value of impairment charge fluctuates if there is any modification in discount rate while all other assumptions remaining same. Some of the financial liabilities and assets that are involves in the preparation of general purpose financial report is based on fair value. Net loss generated by financial assets revaluation is measured at fair value. Designations of investments in marketable securities are done as financial assets that are at fair value. Last quoted price forms the basis of measurement of assets fair value. Recognition of any alterations in fair value is accumulated in separate resources as equity and done in the comprehensive income statement (Pavi? et al. 2017). The estimated and carrying amount of fair value of financial liabilities and assets of group is materially same. Determination of financial instruments fair value that is not traded in active market is done using broker quotes that are available readily. Organization makes use of valuation methodology for classifying financial instruments that are measured at fair value by using hierarchy (Simsmm.com 2018). The existing lease standard that is IAS 17 is associated with several criticisms that make investors difficulties in having a true and fair view of financial position of reporting entities. For the classification of lease as operating or finance, the standard allows lesser and lessees to evaluate the transactions. One of the major flaws that are associated with the existing standard is that organizations have incentives to make the classification of lease as operating lease. This has the major consequence of key financial ratios of companies and classifying lease contracts as operating lease finance is more favorable for companies. Financial ratios such as return on assets and debt to equity ratios will get worsen if the lease contract is classified, as finance lease as against operating lease and this does not affect the two ratios (Czajor and Michalak 2017). If the positive income is generated by operating lease might improve the return on assets. It is noteworthy to take into acco unt that costs and benefits of both the lease whether financial and operating leases are equal. However, the benefits provided by operating lease in terms of financial ratios are purely an accounting illusion that is created in the investors eyes. IASB has made the estimation that 85% of total amount of lease commitments out of US $ 3.3 million does not appear on balance sheets (Brouwer et al. 2015). Therefore, actual liabilities of organization might be less than what is presented on balance sheet and this is the reason why the existing standard did not reflect true economic reality. Providing user with information about entities that helps them in making economic decisions is the objective of financial report that is prepared under the current lease standard. Leasing transactions are likely to be classified unfaithfully under the existing standard. The rue debt structure of companies is not provided on the balance sheets because of absence of value of operating leases. Information that is presented in the balance sheets concerning leased assets and liabilities is not sufficient and making accurate calculations for bringing some of lease commitments back to balance sheet is difficult. Absence of operating lease on balance sheets for impoverishing comparability between companies requires users to make the adjustments in the balance sheets for operating leases (Nobes 2015). For ascertaining true debt structure, discounted amount concerning leases is added back to balance sheet, which is not appropriate. This explains why the off balance sheet liabilities were up to 66 times more than debt that is reported on balance sheets. The balance sheet of airline companies is formed under different accounting model and there do not exist difference between operating lease and financing lease. Complications in creating difference between financing and operating leases are one of the controversies that are associated with affecting financial position of airline companies. It is so because either airline companies buy aircraft fleets or they lease the fleets. This difference in lease accounting illustrates financial position of such companies would be different. However, in reality, there exists possibility that financial position of some airline companies is similar and identical. Leasing structures and particular method of financing will affect the individual airline companies (Karwowski 2016). Therefore, it can be said that there were no level playing field between some airline companies. The reason why the new lease standard will be unpopular is attributable to several criticism associated with it. Debt structure and balance sheets of companies would increase due to focus on operating lease capitalization. There is a possibility of violating existing debt covenants of business due to 100% increase in balance sheets. It is indicative of the fact that companies will be required to make renegotiation of debt covenants and this excludes agreements concerning leases (Joubert et al. 2017). Furthermore, companies in receiving credits have raised concerns. The impact of short-term leases would have absurd consequences on their financial statements due to the implementation of the standard. Criticism of lease burden is also because of considerable increase in administrative burden and some of the common examples in relation to this are new IT systems, educational efforts, and increased expenditures in the consultation fees and changes in process and control systems. Complicat ions and increased cost of reporting is another criticism of new lease standard because organizations having lot of lease agreement will need to invest time in management information and investment in large amount of new IT systems (Osei 2017). It is so because, there will be need of making estimations in detail relating to right to use assets and lease liability. The implementation of new lease standard will make financial reports of organizations useful to investors and financial analysts and will facilitate enhancement of comparison between them. However, benefit of enhanced comparability will be achieved at the expense of organizations recognizing all lease agreements on their balance sheets. Lease accountings that are classified unfaithfully will be addressed under this standard. Implementation of the standard will no longer require investors to make rough estimations and rough calculations for bringing back lease commitments on balance sheets by computing substantial lease obligations. Facilitation of transparency regarding the lease obligations will lead to better-informed decisions among investors (Edeigba and Amenkhienan 2017). There will be more balanced lease versus buy decisions as adoption of standard will lead to efficient allocation of capital and better decisions on part of management. References list: Arrozio, M.M., Gonzales, A. and da Silva, F.L., 2016. Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease.Revista Eniac Pesquisa,5(2), pp.139-159. Brouwer, A., Hoogendoorn, M. and Naarding, E., 2015. Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?.Accounting and Business Research,45(5), pp.547-571. Czajor, P. and Michalak, M., 2017. Operating Lease Capitalization-Reasons and its Impact on Financial Ratios of WIG30 and sWIG80 Companies.Przedsi?biorczo i Zarz?dzanie,18(1, cz. 1 Practical and Theoretical Issues in Contemporary Financial Management), pp.23-36. Demir, Z. and Bas, E., 2017. THE EFFECT OF TAS 17 LEASING STANDARD AND IMPLEMENTATION OF THE NEW IFRS 16 LEASES STANDARD ON THE AIRLINE COMPANIES.PressAcademia Procedia,3(1), pp.153-173. Edeigba, J. and Amenkhienan, F., 2017. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand.Australasian Accounting, Business and Finance Journal,11(3), pp.3-19. Joubert, M., Garvie, L. and Parle, G., 2017. Implications of the New Accounting Standard for Leases AASB 16 (IFRS 16) with the Inclusion of Operating Leases in the Balance Sheet.Journal of New Business Ideas and Trends,15(2), pp.1-11. Karwowski, M., 2016. The risk in using financial reports in the study of airline business models.Journal of Air Transport Management,55, pp.185-192. Nobes, C., 2015. IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?.Accounting in Europe,12(2), pp.153-170. Osei, E., 2017. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AND THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) SINGS SIMILAR TUNE: COMPARING THE ACCOUNTING TREATMENT OF NEW IFRS 16 WITH THE IAS 17, AND THE NEW FASB MODEL ON LEASES.Journal of Theoretical Accounting Research,13(1). Pavi?, I., De?man, N. and Sa?er, I.M., 2017, January. The Influence of Changes in the Notes on Evaluation of Indebtedness and Other Performance MeasuresThe Analysis of Lease Financing. InVision 2020: Sustainable Economic development, Innovation Management, and Global Growth. Pwc.com. (2018). [online] Available at: https://www.pwc.com/gx/en/audit-services/publications/assets/a-study-on-the-impact-of-lease-capitalisation.pdf [Accessed 21 Jan. 2018]. Sacarin, M., 2017. IFRS 16 Leasesconsequences on the financial statements and financial indicators.The Audit Financiar journal,15(145), pp.114-114. Sandblom, P. and Strandberg, A., 2015. The Value Relevance of the Proposed New Leasing Standard. An event study of the European Stock Markets Reaction to the proposed replacement of IAS17. Simsmetalmanagementlimited.gcs-web.com. (2018). [online] Available at: https://simsmetalmanagementlimited.gcs-web.com/static-files/94983c52-add1-483f-a503-11028895c60b [Accessed 21 Jan. 2018]. Simsmm.com. (2018).Annual Reports | SMM Investor Information | Sims Metal Management Global. [online] Available at: https://www.simsmm.com/Investors/Reports/Annual-Reports [Accessed 21 Jan. 2018]. Warren, C.M., 2016. The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16).Property Management,34(3). Wong, K. and Joshi, M., 2015. The impact of lease capitalisation on financial statements and key ratios: Evidence from Australia.Australasian Accounting Business Finance Journal,9(3), p.2

On the Road. Maggie Cassidy. The essay Review Essay Example

On the Road. Maggie Cassidy. The essay Review Paper Essay on On the Road. Maggie Cassidy. The essay Lets cut ones way in the all around! Perhaps these words can put the theme of the work, because they frequently uttered by one of the main characters and reflects the attitude of the heroes to the world around them. The plot is not intricate. A couple of guys Sal Paradise (on behalf of the narrator) and Dean Moriarty throughout the book romp from one end of America to the other and back again. Throughout all their journeys surround incredible adventures and mishaps, which reflect the inner world of the characters and their attitude to life. The work is certainly worth considering. Reading it, however, enter into the role of the main characters. Rather to my main character was Dean Moriarty and it was his actions, speech, emotions caused some trepidation in his heart. There is a desire to drop everything and go in any direction, nablyadaya everything around, talking to everyone, forget about any framework in which we are driving social norms and morals, breathing life! Move, move, move! We will write a custom essay sample on On the Road. Maggie Cassidy. The essay Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on On the Road. Maggie Cassidy. The essay Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on On the Road. Maggie Cassidy. The essay Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The truth is after some time come to mind thoughts about the reverse side of the issue. Such a life is meaningless in terms of the benefit. Benefits that can bring into our world. And in the end, this life can get bored. The story shows the life of the characters in the context of several years. Dean manages to marry, divorce, re-marriage, to have children. One thing remains unchanged. Feeling in his soul a certain loneliness, loneliness that despite the everyday, every minute chat with people, no one can fill And he again embarks on a road

The Origin of the Popsicle

The Origin of the Popsicle The Popsicle was invented by an  11-year-old boy in 1905, and it was a fluke. Young Frank Epperson didn’t set out to create a treat that would keep kids happy and cool on summer days for generations to come. He mixed some soda powder and water in a glass with a small wooden stirrer, then adventure called and he wandered off and forgot about his drink. It remained outside overnight.   A Cold San Francisco Night It was cold in the San Francisco Bay area that night. When Epperson went outside the next morning, he discovered the first-ever Popsicle waiting for him, trapped frozen inside its glass. He ran the glass under hot water and was able to pull the icy treat out using the stirrer. He licked the frozen treat off the stirrer and decided it was pretty good. History was made and an entrepreneur was born. Epperson  named the treat an Epsicle, taking credit where it was due, and began selling them around the neighborhood.   Beyond the Neighborhood Fast-forward 18 years to 1923. Epperson saw a bigger and better future for his Epsicle and he applied for a patent for his frozen ice on a stick.† He described the treat as a â€Å"frozen confection of attractive appearance, which can be conveniently consumed without contamination by contact with the hand and without the need for a plate, spoon, fork, or another implement.† Epperson recommended birch, poplar, or wood-bass for the stick. Now a grown man with children of his own, Epperson deferred to their judgment and renamed the treat Popsicle, as in â€Å"Pop’s Sickle.† He moved beyond the neighborhood and began selling his Popsicles at a California amusement park. A Not-So-Happy Ending Unfortunately, Epperson’s Popsicle business failed to thrive – at least for him personally. He fell on hard times in the late 1920s and sold his Popsicle rights to the Joe Lowe Company of New York. The Lowe Company took the Popsicle to national fame with more success than Epperson had enjoyed. The company added a second stick, effectively creating two Popsicles stuck together and selling this double-sized version for a nickel. It’s rumored that approximately 8,000 were sold on just one hot summer day at Brooklyn’s Coney Island. Then Good Humor decided all this was an infringement of its own copyright for ice cream and chocolate sold on a stick. A series of lawsuits ensued with the court ultimately deciding that the Lowe Company had the right to sell frozen treats made from water while Good Humor could continue to sell its â€Å"ice cream pops.† Neither side was particularly pleased with the decision. Their feud continued until 1989 when Unilever purchased Popsicle and, subsequently, Good Humor, joining the two brands under one corporate roof. Unilever continues to sell Popsicles to this day – an estimated two billion of them a year in flavors as exotic as mojito and avocado, although cherry still remains the most popular. The double-stick version is gone, however. It was eliminated in 1986 because it was too messy and more difficult to eat than Epperson’s initial accidental brainstorm.

Car Industry Managers Ethical Concerns

Car Industry Managers Ethical Concerns In the 21st century, business managers have lot of challenges for the business progress, while the main challenges that business managers have are, good use of human resources, about the marketing of the products, long range planning for better results, and better use of analysis towards the foundation for decision making, (Drucker, P.F., Classic Drucker collection). In the early days, a vehicle was prepared by few men, under a shed for the purpose of carriage trade, besides this now car manufacturers are employing specialists in different fields (engineering, economist, marketing experts etc) to overcome different challenges (Christ, The motor industry). In the car industry managers are also facing challenges costs of cars, government policies for the industry, working conditions of the staff, about the oil consumption and pollution. In ethical concerns one of the main practical issues with respect to consumers is prices of cars. Aged people and people with low income prefer cars o f low prices. In the words of Arndt Ellinghorst (head of automotive research at credit Suisse), smaller and less expensive cars are preferred by older people because these cars are easy to handle, which results in stronger vehicle downsizing (Daniel Schafe, Financial Times). In consumer concerns another practical issue for the managers is safety and appearance of the cars. Most of the car makers avoid building safety features in the cars which they knew are necessary for the safety of consumers (Ralph Nader, The motor industry). Now people prefer safety and beautiful appearance of cars in different designs (Dannenberg, J. and Burgard, J., Oliver Wyman Journal). One of the most struggling challenges for the car industry managers is staff issues in ethical concerns of consumers. Health and safety is of main priority because employees are the assets of the business and if employees during the work become injured then the business may be suffered and a business can make good profits wit h efficient workers (Cuscio, W.). Another issue is employees benefits, employ benefits include different packages like pension, extra work reward and also include vacations, the other benefit is that the employees must be fairly compensated (Managing services quality journal). Also managers must take into account the working conditions of the employees, employees should be paid according to their work. In addition many companies are not paying their employees according to their work for example, in 2009 Toyota cut pay and working hours of the employees by 10%, there are 4500 employees working in Toyota with basic pay of ÂÂ £19000 per year and now losing ÂÂ £1900 in a year (Emily Garnham, express news). In respect of consumer concern advertising is also a big challenge for managers. People want true and fair advertising of cars so that they chose their desired cars. Wisconsin law shows that the advertising of cars must be truthful (Wisconsin department of transportation). A nother challenge for the managers with respect to consumers concerns is the government policies for the automobiles (restriction on the imports and exports and custom duties on cars). Consumers are also affected by these policies because in some countries government impose high custom duties on cars so people cannot afford such cars for example, In Ukraine, world trade organization has eliminated the restrictions on eight year old cars and reduced the import rates on automobile from 25% to 10% (China law and practice).

Strategic Planning Case Study Example | Topics and Well Written Essays - 500 words

Strategic Planning - Case Study Example In the next part of the report I will be highlighting the areas on which the company needs to stress more and will also make some necessary recommendations. The first thing that GIFC needs to accomplish is that it should define its business, goods and services and also the target customers. Also defining a clear vision for the organization which clearly expresses the intentions of the company and where it wants to be in the future will also help to serve the purpose. Defining their thoughts on social responsibility, culture and ethics will further strengthen the standings of the organization. The company can think of commencing operations in the global market by using effective expansion strategies. This will not only help the company to earn more revenue, but will also allow them to cater to a number of segments around the world. However the growth is directly related with the quality of their service, level of customer service and also the location of the outlets. In order to develop core competencies for itself the company must focus on various aspects. Some of the evident factors are variety of dishes, authenticity of the ingredients, and ambience of the outlets. Furthermore the company should also develop a strong customer relationship management tool, which will ensure highest level of customer satisfaction and they could even become a word of mouth promoter for the company. One of the important suggestions for the company is that while getting into any new kind of activity, the company should perform an analysis of the macro environment. This will help them to make decisions purely based upon the external situations and can sustain with it for a longer period of time. Strategic planning is defined as the process by which the management personnel of the company decides about the objectives of the company and also defines the proper courses of action required to achieve the objectives (â€Å"Strategic Planning†). It is also referred to as a

Analysis of the Moto X Advert in the New York Times Essay

Analysis of the Moto X Advert in the New York Times - Essay Example The messages spread have had different effects on society with some having devastating results in the form of many disfigured minds. A villain who spreads this phenomenon is punishable by law, and deserves to be apprehended. However, this is not possible as it cannot be touched and therefore apprehended. This is because the villain guilty of these charges is the advertising for different products that exists in various forms of media. From our child years to the adulthood stage of life, the advertising that is everywhere like the air we breathe, spreads ideas that our minds feed on flooding them with fuzzy perception towards life. The common depthless idea portrayed in advertising images of today is the perception that perfection in life and happiness goals shared by individuals are easily attainable through the use of the products depicted in the images used in the adverts. Generally, advertisers use this technique to market their products through maintaining a grip on the consumers ’ minds by keeping them coveting the lives in the adverts (Beasley and Marcel 15). This happens at the expense of consumers losing their focus on the more meaningful aspects of life. This principle is behind many print adverts in many magazines as in the Moto X Smartphone adverts. In the Wednesday July 3rd issue of the New York Times, advertisers posted a splitting image to advertise the new Smartphone that suggests the phone to be in the leagues of new generation innovative Smartphone available in the market through the use of various imaging techniques. Using imagery that attests to social and economic desires, special effects, color use, text and advert general layout as well as its placement, Motorola X Smartphone advertisers are making a statement that owning the phones makes one a part of a young urban generation, which has an affinity for technology innovations and economic mobility. Core arguments The adverts core argument lies in the statement â€Å"The first Smartp hone you can design yourself† ("Moto X" 6). This portrays the Moto X’s customability to as one that focuses on the needs of the consumer. The argument thus argues that the phone is specifically designed to address the needs of the American population, as it is â€Å"as unique as you are†. The statement, â€Å"Designed by you. Assembled in the USA† is used as the claim for the advert carrying the whole idea used in the marketing of the product ("Moto X" 6). This statement claims that one should be able to design his or her own Smartphone. The ad emphasizes the fact that unlike most Smartphone in the American market, the Moto X is assembled in the United States and is therefore designed for the American people. This claim may be harmful to the markets of the United States as it may incite the resistance against products produced in foreign countries especially Asian countries that where most consumer electronics are based. Target market The target market of the advertisement can be looked at from two directions. First, the advert simply targets the American people. The claims that the phone is the first Smartphone assembled in the United States specifically targets the American population as it seeks to distinguish the production of the phone from the production processes of the other Smartphones in the market. The portrayal of the product a one that is local seeks to bring a sway of the American people based on their patriotism. The other target market view is based on the phone’s customability. The ad states that the Moto X is the first Smartphone that allows one to design him or herself ("Moto X" 6). As such, the advert seeks to portray the phone as one that allows the consumer to customize it to suit his needs. The main aim

Managing Food Allergies and Intolerances in the Hospitality Sector Essay Example for Free

Managing Food Allergies and Intolerances in the Hospitality Sector Essay A food allergy is the response of the body to a food or protein the body perceives as injurious and therefore produces antibodies (Eigenmann, 2009). Highly popular are allergies towards nuts, eggs or seafood. The symptoms can vary from swelling of the throat or mouth, skin reactions, noxious feeling, breathing difficulties or even collapse (Busky, 2012). Intolerance on the other hand is the reaction when the body is not able to deal or digest a kind of food because the body misses or cannot produce certain enzymes. Most commonly known are lactose and gluten intolerances which are coeliac disorders. Triggering a malabsorption of several nutritional ingredients the sufferer has to deal with indigestion, mild abdominal (stomach) pain, bloating, occasional changes in bowel habit, such as episodes of mild diarrhoea or constipation, loss of appetite, weight loss or even vomiting (National Health Services). All these symptoms give high restrictions during daily life and require careful attention. Further the term of anaphylaxis appears quite often in the context of food allergy. Anaphylaxis describes an extreme form of imunsystem reaction to a chemical contact with of a substance of the sufferer within the environment. It impinges on the whole body and can in worst cases lead to an anaphylactic shock which often causes death (National Health Services). The British Allergy Foundation stated that in 2012 up to 21 million people in the UK are affected by food allergies and that almost 10 million of them are suffering from more than one allergy. They further estimated that by the year 2015 almost 50 per cent of the Europeans will suffer from an allergy. These facts are already allowing an insight into the importance of the topic in the hospitality industry and its uprising as a contemporary issue of increasing significance. In the following section some general information and research and three food allergy organizations will be presented more in detail. The topic will be presented with a detailed view on the approach in restaurants. The key findings will be evaluated and summarized in the conclusion. Discussion General Information Allergens in food are not always labelled and indicated on product or menu items. Further as per the findings of Pratten and Towers (2003) there is high education and training for hospitality workers in terms of food hygiene and preparation but with no deeper focus on handling food allergies. Eating out therefore becomes a difficult challenge especially for families. Especially, after reviewing a study of Cathy A. Enz on behalf of the Cornell Hospitality Quarterly in 2004. Her findings show that for restaurant managers and owners the level of concerns regarding food allergies lays only with 3,3 % (out of 100%) and is ranked on the sixed position out of eight criteria (see appendix, exhibit 1). As per Allergykids. com four in ten UK school children have an allergic condition. Hence the parents have to control and watch after their children much more to ensure their well-being. The founder and CEO of Allergyeats. com, Paul Antico states â€Å"First and foremost, I’m a dad of kids who have food allergies. I understand the concerns of parents and know what it’s like to be constantly on guard. † Adding to this statement, seven out of ten sufferers say their allergy has an adverse effect on their lives (Allergykids. com, 2012). This is clearly showing the impact on the hospitality and the need for adaption in the service offer. Within the issue of Food Allergies there have been several approaches to ease and make the topic more valid and accessible on the consumer as well as on the service providers ‘point of view. The Food Allergen Labeling and Consumer Protection Act One step was the Food Allergen Labeling and Consumer Protection Act of the second of August of 2004 which came into effect on the first of August 2006. It obliges manufacturers to label and indicate common allergens like nuts or milk on their product on a clear and comprehensible way (Food and Drug Administration, 2004). Whereas it is questionable if the consumer can be assured by this with correct labeling. The Food and Drug Administration is randomly inspecting different food packaging for the allergen label but it is shady if some products might just slip through and give wrong indications for the consumer. Nevertheless nowadays there is a wide range of products (for example in a supermarket with an average of 50,000 products (Google Answeres)) and most of them are food items. Therefore the control of all packaging becomes a heavy challenge. However the first step is the mplementation of such a law. Regarding the fact that the Act is in effect since 2006 it can be estimated that products have been relabeled over the years and especially new products introduced the allergen label by entering the market. The Gluten Free and Allergy Free Passport The Gluten Free and Allergy Free Passport organization are â€Å"Educating the World about Food Travel since 2005† (GFPassport, 2012). The below graph is showing their approach to necessary communication between restaurant and allergy sufferer: Fig. 1 Gluten Allergy Free Passport, 2012 On both sides, on the guest perspective and the restaurant perspective there should be previous education. The Guest, in this case the allergy sufferer needs to assess his comfort level by for example talking to the wait staff. After identifying the eating options the guest conducts the pre planning and starts the interaction with the restaurant. Communication the guest? s needs and specifications are crucial and the first step in the interaction. Ordering the meal and receiving it, the guest should provide feedback about his experience. At the same time not only the guest has to be cautious, the wait staff and the cooks have to understand the guest needs and facilitate the specification ordered by fully ensuring safety for the guest. After the meal is delivered the staff should follow-up not only for the well-being of the guest but also to apply critical feedback. The Chef? s Card To ease this communication between the customer and the restaurant some organisation like the Allergy Free Table LLC company introduced a useful tool. The company is trying to educate and provide information in that area. But not only the provision of important information about allergies and intolerances, facts and figures, problems and risks is their aim but they also giving solutions to make daily life for allergy sufferers easier. One of their approaches is the Chef? s card. It is similar to a business card indicating the allergy of the consumer, the degree of the allergy and the actions to be taken in case of an allergic reaction. Example of Layout of Chef? s Card: Fig. 2: Allergy Chef? s Card (Allergy Free Table, LLC, 2012) The Allergy Free Table LLC.  Co provides sample cards and individual adjusted templates which are provided for free download and print out on their website. This approach is widely spread and having a look through the World Wide Web a lot of positive comments regarding this idea can be found. On the forum for Food Allergy Support, members are commenting â€Å"We go out eat a lot and we use the Chef? s Card [†¦]†, â€Å"[†¦] the cards are useful [†¦]† or â€Å"[†¦] Im all for chef cards! [†¦]†. Further there can be services found other online services as SelectWisely. com which is providing Chef? Card with the focus on people travelling and therefore translating them in the respective language. From the customer and the restaurants perspective the Chef? s Card is an effective approach to this serious issue. The customer receives the feeling to be taken more serious with the special demand. Further for example the wait staff have something to hold in the hands, which can be handed over to the kitchen staff and results in more security as the level of miscommunications is narrowed. Particularly while travelling the Chef? Card is relieving the customer from feeling stressed eating out as well the restaurant obtains a clear guideline to handle the guest conveniently and most important safely. To sum up the approach of the Chef? s Card is an innovative approach which eases the concern of food allergy issues in restaurant for both parties. The Food Allergy and Anaphylaxis Network Despite many online communities (e. g. the Allergy Free Table LLC. Co) are providing information the most popular one might be the Food Allergy and Anaphylaxis Network. The Food Allergy and Anaphylaxis Network (FAAN) are calling themselves the â€Å"most trusted source of information† and can record over 22,000 memberships in the year 2012 (FAAN, 2012). The network is funded by the annual membership fees, donations and charity events like the yearly FAAN Walk for Food Allergy. They are committed to increase the awareness of the impact and implications of Food Allergies, the provision of education for young and old, advocate further research into the topic. The FAAN offers programs like the â€Å"[emailprotected]† program which is a package including nformation material as well as implementation and management strategies for schools (FAAN, 2012). Moreover they understood that â€Å"Eating away from home can pose a significant risk to people affected by food allergy. Research suggests that close to half of fatal food allergy reactions are triggered by food served by a restaurant or other food service establishment† (FAAN, 2012). So they are approaching restaurateurs directly and are calling up on more training for hospitality staff: â€Å"Education, cooperation, and teamwork are the keys to safely serving a guest who has food allergies. All food service staff – including restaurant managers, servers, and kitchen staff – must become familiar with the issues surrounding food allergies and the proper way to answer guests’ questions. Further, they must know what to do if an allergic reaction occurs. † The network emphasises on cooperation between the restaurants and customers to ease the barriers and to diminish the risks for allergy sufferers while eating out. The handbook for training of hospitality staff is only one of the collections of information which is provided for free on the FAAN? s homepage. Reviewing the amount of information which is available especially online restaurateurs should no longer hesitate to implement the handling of food allergies as an inherent part of their standards and policies. Much information is available for free and some managerial strategies and ,of course training sessions, will cost some money. Nevertheless this undertaking is not too difficult as food safety and hygiene procedures are already applied in gastronomic enterprises. As shown above the need for an extension to allergy concerns from the customers? side is omnipresent. Although that the adaption of this issue will cost time and money in return target markets and customer acquisition will be promoted. The Trend of Labelling Menu Items Food labelling is only mandatory for products coming from the manufacturer, so those which are e. g. bought in supermarkets and grocery shops. This labelling format has been improved by the Codex Alimentarius by the Commission of the Food and Agriculture Organization of the United Nations and the World Health Organization in 2003 also adapted by the European Parliament and one year later in the USA. It regulated that foods triggering ensitive reactions have to be labelled. Current discussions about having restaurants to label their menu items are on-going but â€Å"[†¦] the restaurant industry argued that mandatory labeling would be a significant burden on most restaurants, the majority of which are small businesses that do not have the technical ability and/or knowledge to provide and publish such data† (Pizam, 2011). Restaurants mostly object menu labeling. Small businesses only produce in small amounts and menu items change frequently which would imply additional financial expenditures on the menu design. Further restaurants are arguing that the demand for labeled menus is not high enough. Attempts with calorie and fat indications mostly failed in past years. The demand for low calorie and low fat items in comparison to the conventional products was not high enough (Din, Zahari, Otham, Abas, 2012). It is questionable if this failure of menu indications is significant in the debate about labeling menus for allergy sufferers (Pizam, 2011). The quoted arguments are comprehensible but the extreme defensive attitude should be dropped. The request for menu labeling must not be a generalized demand but a compromise could be formed. Restaurants could have some additional menus indicating a detailed description of the menu ingredients. Other than that the restaurant might be able to guarantee that the cook on shift knows all its products and ingredients. This could be done by narrowing the amount of suppliers, brands and by maintaining the supplier for basic products. Maintaining loyal to a supplier as a plus would reduce purchase costs as restaurants receive better prices with long-term contracts. Conclusion Concluding from the findings the issue of food allergies in restaurants will be of increasing concern in the following years. Therefore there is every indication to find common approaches and standards to build up a convenient interrelation between customers and restaurants. The customer, most of all, needs to develop the trust to the restaurateur of being served in a serious and safe manner. The presented concept of the Chef? s Card is a recommendable and effective way to ease the communication for the special requirements of an allergy sufferer. Further the restaurant can handle the conveyed responsibility with more secureness and assurance. As the research has shown labelling the menu to needs of allergy sufferers is still in heavy discussion. Nevertheless a common standard should be introduced in order for the restaurant to clearly follow any special requests. To conclude in the future an overall standard is required in restaurants. Procedures should be extended and the implementation of allergy handling should be a standard for all gastronomy venues. The load of information is immense and the accessibility is there. Hence restaurants have little excuse too not implement some new strategies in their procedures. Although staff turnover is very high in the hospitality sector which is complicating the demand for additional training, hygiene and food safety instructions are mandatory for all hospitality staff. So why not extend and cover the issue of food allergies at the same time. Consequently restaurants could be labelled as being trained in allergy concerns and customers can easily choose to eat out.

SWOT: The Better Way Company Essay -- gardening, revenue, segmentatio

The Better Way Company started in 1988 in a 3 unit building with 10 employees. This was the brainchild of Dr. Amornthep Deerojanawong who wanted to bring quality products to Thailand consumers at an affordable price. The company started with 10,000,000Baht and its current sales for 2012 were 10,000 million Baht (â€Å"History†, 2014). In addition its current office is a luxurious building site on 30 acres located on Ramkhamhaeng Road in the suburbs of Bangkok boasting â€Å"Future Gardening† by French botanist Mr. Patrick Blanc (â€Å"History†, 2014). The company has quickly grown with its direct selling approach, fast deliver of products and increase branding. The company has combated several issues over the years to gain market share, loyal customer base and an increased sales force. In addition, the company experienced a major setback during the flooding but was able to regroup and reestablish its self very quickly. When the founder died, his son Danai Deerojanawong took over the operation of Better Way with a vision to grow the company into a national brand (â€Å"About Us†, 2014). The company has maintained a competitive edge with its technological warehouse and upgraded technological call center. This system tracks the production, orders and inventory to ensure available of product and accuracy of orders. The Better Way company has received several award and world certifications including GMP-Food and Drug Administration Ministry of public Health Bangkok, Thailand; TUV Cert-ISO 9001:200, GMPH, NOF, R&D, Thailand Best, Thailand Super brand 2004-Gold, Super brand Thailand 2003-2004, Super brand-England-Thailand Choice 2011 and its Fusion HD Powder Foundation on SPF25 received the Cosmetics & Toiletries R&D Award 2011. In addition the c... ...Cited Asean free trade area. (2014, January 8). Retrieved from http://www.asean.org/communities/asean-economic-community/category/asean-free-trade-area-afta-council History. (2014, February 6). Retrieved from http://www.mistine.co.th/en/company/history.php Mistine, (2014, February 7). Retrieved from http://www.mistine.co.th.php About us. (2014, February 6). Retrieved from http://www.mistine.co.th/en/company/about us.php Pongvutitham, A. (2012, January 30). Better way has a big plans for Mistine in asean market. The National. Retrieved from www.nationmultimedia.com/business/Better-way-has-big-plans-for-mistine-in-asean-mark-30174717.html Ferrell, O. C., & Hartline, M. (2011). Marketing strategy. (Fifth ed., pp. ). Mason, OH: South-Western Cengage Learning. Retrieved from https://www.betheluniversityonline.net/mba/SectionFramework.aspx?SectionID=783

Passion History

What is my passion? I feel as though I have many things I am passionate about in life. I'm also sure I will learn new things I am passionate about as I become more educated and grow older and wiser. To name a few I am passionate about animals, reading legal case studies, raising my daughter to be a strong and independent lady, education and lifelong learning. My passion that I will be talking about Includes hard work, dedication, motivation, and education. My passion Is to provide my daughter with everything that I feel wasn't offered to me. To make sure she takes hold of every read opportunity in front of her.To make sure nothing passes her by, I have a passion to teach her everything I have learned and to help her and be there whenever she needs me. My passion is to have the relationship with my daughter that I always wanted with my mother. â€Å"And mothers are their daughters' role model, their biological and emotional road map, the arbiter of all their relationships† by V ictoria Seconds. (Quote Garden, 2011) This quote ties in perfectly to my passion for my mother-daughter relationship. What Is a role model? A role model is someone others look up to. They create a want in others to better themselves.Anyone can be a role model. Nowadays, I'm working on being a good role model for my daughter and she seems to be my role model in that process. What a great little person she Is! Little girls Imitate their mothers and look up to them for emotional support. This quote Is basically saying that everything I do ultimately effects what my daughter will do. It's like follow the leader; to instill leadership in a person one must be a good leader. â€Å"A daughter needs a mom to make sure she keeps true to her heart, to comfort her wrought her tears, to challenge her to strive for what is just beyond her reach. (Lang, 2004) These are Just some of things needed from a mother to a daughter. The mother daughter bond is necessary in the development of raising a lit tle girl to be everything she wants to be and more. I must teach my daughter to never stop at her potential but to exceed It. My Job Is to be everything I want my daughter to be and more. To provide her with the proper education, home life, support, and love that she needs. To be there for her In any way she needs. Nothing Is Impossible and everything Is possible when you set your mind and on It.

The Nature of International Politics

The Nature of International Politics The first principle that Thucydides addresses regarding the nature of international politics calls into question the conclusive goals that each individual entity in the world of international relations deems most important. Thucydides states that a country or state’s ultimate goal is to gain power and ruling over other nations. He illustrates this best in The Melian Dialogue through the actions of the war-loving Athenians.In their effort to maintain their stance of power against their rival Spartans, they travel to the island of Melos with the goal of conquering the Melians; either through force or through the Melian surrender. The people of Melos wish to remain neutral friends of both Sparta and Athens, but the Athenians will not hear of it. In their eyes, staying on friendly terms with a neutral country would be construed as a sign of weakness and fear. The Melians refuse to surrender, resulting in the ultimate destruction of their societ y while the Athenians gain further rule and power for their empire.However, I believe that this principle need not to always hold true, especially in the terms of war through diplomatic countries such as the United States of America. The United States has always held its principles in the effort to spread democracy and morality in the international realm. In The Fog of War, John F. Kennedy disproves Thucydides first principle. In the midst of the Cuban Missile Crisis, the last thing Kennedy and his Secretary of Defense, Robert McNamara, wanted to do was to attack Cuba or go to war with the Soviet Union to gain power or ruling in any sense.They wanted to deal with the frightening presence of the Soviet Union’s extensive nuclear warheads on Cuban soil in the most diplomatic way possible in order to avoid nuclear war. While this was best for the self-interest of the American people, it was also for the benefit for the citizens of Cuba and the USSR, as nuclear war destroys nation s. Thankfully JFK had the help of a man named Tommy Thompson on his team who personally knew the Soviet Premier Nikita Khrushchev. Thompson urged Kennedy to go forward with negotiations with Khrushchev in order to end the Cuban Missile Crisis peacefully.Luckily, it worked. Kennedy and Khrushchev reached an agreement that the Soviet Union would dismantle the weapons as long as the United States would not invade Cuba. Through the peaceful, yet stressful, negotiations, both JFK and Khrushchev went against the international principle that countries only aim to rule and conquer, and instead in the arms of a rational governing body most often the countries own self-interest for safety overrules the desire to prove their power over other countries.Thucydides’ second principle of international politics relates to the idea that between a world of expansive cultures and beliefs, there is no international moral code for war and relations between states. In the Melian Dialogue, Thucydide s exemplifies this idea through the war practices that the Athenians practiced in regards to the Melian people. While some may argue that their initial attempt to discuss the impending attack while offering the option of surrender was â€Å"humane†, the brutal force they eventually brought upon the Island of Melos outweighed their weak attempts in the beginning.Once the Melian people surrendered, the Athenians put all men of military age to death and sold the women and children as slaves. The Athenians practiced the â€Å"might makes right† way of thinking about morality: that those who hold the most power also hold the ability to decide what actions are appropriate where they deem fit. In this case, they were the mighty ones. Their forceful actions toward the Melians were justifiable in their eyes, but across cultures such actions could easily be deemed excessive and radical.Therein lies Thucydides’ argument that there is no such moral code that every nation ca n be held accountable to. In The Fog of War, Robert McNamara is horrified with such a truth, and wonders aloud â€Å"What is morally appropriate in a wartime environment? † He illustrates his question by describing â€Å"Agent Orange†, a chemical that was approved for usage during the Vietnam War while he was acting Secretary of Defense. â€Å"Agent Orange† is a chemical that was often used to take the leaves off of trees, and after the war was discovered to be highly toxic and lethal.The usage of â€Å"Agent Orange† killed numerous citizens and soldiers who were exposed. He continues to ask whether those who issued the approval of â€Å"Agent Orange† criminals? Within the definition of the word ‘criminal’ is the assumption that there is a crime being broken that is made illegal by a system of written laws. But McNamara points out that there are no such kinds of laws in war to determine what is acceptable and what is not and ultimately there is no such thing as an international moral code that can be upheld, especially in the times of war.While there exists no international moral standard, does that mean that no state can be trusted? Thucydides’ third principle of international politics would answer â€Å"yes†. He believes that in the sense of self-interest, one state cannot rely upon alliances and only those alliances that are in line with national honor should be upheld. This principle is evident in the Melian Dialogue when the Melian people state their hope and belief in the Spartan people coming to their aid in the prospect of attack from the Athenians.They believe that if not solely for the Spartan’s will to preserve their neighboring allies (that will surely take note if they don’t come to aid Melos), then for the kinship of the Melian and Spartan race. Ultimately, the people of Melos are proven to have had too much hope in the Spartans, as no one comes to their aid. However, muc h like in the throes of friendship where not all can be trusted, surely some friends and allies can. The Fog of War displays a twisted sense of camaraderie between the USSR and Cuba, a bond that was forged in the joint disparage toward the United States.Their alliance built and housed nuclear weapons on Cuban soil, weapons that had the ability to destroy most of the continental United States. Once the American Government took hold of the dangerous situation and offered negotiations to the USSR in the hopes of avoiding destructive warfare, Nikita Khrushchev had a decision to make†¦and he had two major options. He could ignore the offer of diplomatic problem solving and strike the United States with the nuclear weapons or he could agree to the negotiations JFK brought to the table.On the one hand, attacking the United States guaranteed a responsive strike from the US that would undoubtedly destroy Cuba and kill thousands (not to mention create real problems between the USSR and t he US). And on the other, he could agree to take out the weapons in return for the promise that the US would not attack Cuba. He could be known as the man who saved Cuba from an attack by the United States and could gain national respect for upholding USSR honor and morality.Despite the disturbing urgings from war-mongering Fidel Castro, Khrushchev decided to agree to negotiations. While his actions may have been solely done for self-interest and preservation of the USSR’s teetering relationship with the US, he ultimately had the interest of the people of Cuba in mind even when their own President did not. This act by Khrushchev, despite the reasons behind it, upheld the ideals of alliances: that one nation must be reliable and ready in the ability to protect the people and rights of the ally nation.

Free Essays on Robert Frost A Tree At My Window

such as â€Å"between you and me† (4). Frost gives this tree a personality so the speaker can have something to relate to himself. The speaker, now reaffirmed by the security of his friend the tree, allows himself to drift off into sleep. This image is conveyed in the line, â€Å"vague dream-head lifted out of the ground†(5). The next couple of lines symbolize the speaker in a state where reality and dreams become intertwined. While in this dream state the speaker’s senses are incredibly amplified. Touch, taste, feeling, the sound of â€Å"light tongues talking aloud could be profound† (7-8), are all intensified. In the previous two stanzas, Frost’s attitude towards the speaker is positive. As the third stanza begins, the speaker’s voice becomes sad and negative. It seems as though the speaker is having a nightmare as he and the trees are â€Å"taken and tossed†(9). The speaker is â€Å"swept† (11) so far away in his dream that he must have the tree to help anchor him and bring him back to reality. Frost’s attitude towards the speaker changes in the last stanza. This part of the poem really throws off the reader. The speaker’s focus changes from his dream and his connection with the tree to how their paths crossed. Fate brought â€Å"our heads together†(13) and â€Å"her imagination†(14) made us one. The last two lines are the most interesting. The speaker is commenting on the tree â€Å"concerned with the outer†(15), and himself think... Free Essays on Robert Frost A Tree At My Window Free Essays on Robert Frost A Tree At My Window In Robert Frost’s poem, â€Å"Tree at my window,† the author uses imagery to characterize the relationship between the speaker of the poem and the tree outside his window. The tree represents the speaker in both of his conscience and subconscious states. Frost uses phrases such as â€Å"my sash is lowered† and â€Å"curtain drawn† (line 2-3) to convey that the speaker has let his guard down and given into sleep. The speaker develops a trust and common understanding with this tree with words such as â€Å"between you and me† (4). Frost gives this tree a personality so the speaker can have something to relate to himself. The speaker, now reaffirmed by the security of his friend the tree, allows himself to drift off into sleep. This image is conveyed in the line, â€Å"vague dream-head lifted out of the ground†(5). The next couple of lines symbolize the speaker in a state where reality and dreams become intertwined. While in this dream state the speaker’s senses are incredibly amplified. Touch, taste, feeling, the sound of â€Å"light tongues talking aloud could be profound† (7-8), are all intensified. In the previous two stanzas, Frost’s attitude towards the speaker is positive. As the third stanza begins, the speaker’s voice becomes sad and negative. It seems as though the speaker is having a nightmare as he and the trees are â€Å"taken and tossed†(9). The speaker is â€Å"swept† (11) so far away in his dream that he must have the tree to help anchor him and bring him back to reality. Frost’s attitude towards the speaker changes in the last stanza. This part of the poem really throws off the reader. The speaker’s focus changes from his dream and his connection with the tree to how their paths crossed. Fate brought â€Å"our heads together†(13) and â€Å"her imagination†(14) made us one. The last two lines are the most interesting. The speaker is commenting on the tree â€Å"concerned with the outer†(15), and himself think...

Reflection Essay Example | Topics and Well Written Essays - 250 words

Reflection - Essay Example For students and teachers in academia, internet has become not only a boon but an indispensable part of life. Information retrieval from sites like sweetsearch, spezify, Google, Google scholar, wolfram alpha and itunes has become a child’s play. These are interesting but important search engines which can provide one with huge data of information of specific topic. If one starts to search for ‘delicious’ in these search engines, one would get from information from books, blogs, cooking, apple downloads to the smallest but repulsive creature which could be found delicious by some tribe! The wide scope of word ‘delicious’ defies imagination and would become most confusing if it is not affixed with some criteria like book, music or even a place. So one needs to use technology with great care and seek information that is specific. The internet has provided us with huge database of knowledge that can be accessed with the press of few buttons. The more one uses it, the more proficient one becomes so everyone in academia is advised to make the best of technology. (words: 277)

Case Analysis Study Example | Topics and Well Written Essays - 1000 words

Analysis - Case Study Example Two thousand and five was the first time when Dietary Guideline for Americans (DGA) made a major federal nutrition policy guideline on the specified limit of the amount of sodium that should be consumed. The policy recommends that any individual of two or additional years are supposed to consume less than 2,300 mg of sodium every day. In addition, individuals perceived to be at high risk of contracting diseases caused by over consumption of sodium such as hypertension, middle-age, and older adults are recommended by the DGA to take sodium of not more than 1,500 mg a day. The analyses that have been made so far indicate that 69 % of American adults would fall under the recommended people to take low level of sodium (CDC, 2009). According to DGA, measures of salt during cooking and use at the table fairly have been stable and relatively small as compared to other amount of sodium found from other sources. In addition, the National Health and Nutrition Examination Survey (NHANES) has su ggested that platforms for reducing the salt consumption of a populace may be utmost fruitful if they are intended to focus on decreasing salt additional in the course of food processing in addition to changes in food variety. The recommendation to consume sodium that is lower than 2,300 mg every day by an organization known as the  Dietary Guidelines for Americans  is similar with the recommendations that were made by the Institute of Medicine’s (IOM’s). In their reports, it is evident that a majority of adults consume foods that have high level of potassium, water, chloride, sodium, and (IOM, 2005). In addition, their findings ascertains the necessity for public health tactics to moderate sodium consumption as well as the progress of substitute handling skills to ease the sodium content of nutrition. The IOM also emphasizes that distinct devotion should be specified to maintain texture, taste, low cost, and satisfactoriness of the end user. There has been many co ntroversy surrounding recent recommendation regarding the extension of the amount of sodium intake from groups that have the highest risk to the general American populations. According to experts, Americans need to reduce their intake of sodium, and this will promote a longer lifespan for the American population. Their recommendation is on the basis of different panels that offer their expert advice regarding human health. Studies based on the results of clinical results as well as other studies show that there are many advantages of consuming low sodium (Kovner et. al, 2011). These findings indicate that a diet that involves a low amount of sodium lowers the chances of individuals to succumb to cardiovascular related deaths. This finding serves to add strength to the recommendation by experts that Americans ought to reduce their sodium intake. It is important that people with hypertension or older individuals to consume low amounts of sodium to reduce the degree of putting their li ves at risk. Public health policies in America are then able to include not only the citizens who are at a high risk but the general American population. This is why the experts who made recommendations that Americans need to

Master of Business Administration in Marketing Essay

Master of Business Administration in Marketing - Essay Example I would also like to thank my band mates, composing good music, sharing every nice moment with me, for their friendship, encouragement, insightful comments and reviewed my work on very short notice. Finally, I would like to thank my family for giving me life in the first place, for educating me with aspects from both the arts and sciences, for unconditional support and encouragement to pursue my interests, even when my interests went beyond the boundaries of language, field and geography. TABLE OF CONTENTS Executive Summary 6 Chapter 1: Introduction to the Business Concept 8 1.1 Objectives 8 1.2 The Band’s Biography 9 1.3 Keys to Success 10 1.4 Imaging Statement 11 1.5 Management Team 12 Chapter 2: Music Industry Analysis 12 2.1 General Music Industry 12 2.2 Michael Porter’s Five Forces Analysis 14 2.2.1 Bargaining Power of Suppliers 16 2.2.2 Bargaining Power of Customers 17 2.2.3 Threat of Substitutes 18 2.2.4 Competitive Rivalry within the Industry 19 2.3 Live Music I ndustry 21 2.4 PEST Analysis 22 2.4.1 PEST Analysis for Mainland China 22 2.4.2 PEST Analysis for Macau 27 2.4.3 PEST Analysis for Hong Kong and Taiwan 31 Chapter 3: Competitor Analysis 35 3.1 Forget the G 36 3.1.2 Evade 36 3.1.3 L.A.V.Y. 37 3.1.4 Blademark 37 3.2 Points of Difference 38 3.3 WhyOceans Analysis 38 Chapter 4: Marketing Strategy and Tactics 43 4.1 Marketing Mix 43 4.1.1 Product 43 4.1.2 Promotion 44 4.1.3 Distribution 45 4.1.4 Price 46 Chapter 5: Financial Plan 46 5.1 Projected Net Income 46 5.2 Sources of Capital 47 5.3 Projected Profit and Loss 47 5.4 Projected Cash Flow 50 5.5 Projected Balance Sheet 52 Chapter 6: Conclusion 52 References 54 Appendix 56 Executive Summary The business plan for the Post-Rock band, WhyOceans, is the result of extensive research via the internet, library and personal communication with a variety of individuals. With thorough research of the music industry, specifically the Post-Rock genre, Mr. Tommy Chu was able to develop a business pl an supporting the promotion of WhyOceans. This business plan focuses on a plan for each of the areas supporting this promotion including marketing, management, technical and financial, to draw some booking agencies or record company managers. These people are able to book the band’s performances and create album sales throughout Macau and begin to spread the music to mainland China. This business plan will show that the band will become successful. Each year, its sales and revenue are planned increases that are an indication of the band’s success. Band Description WhyOceans consists of 6 members based in Macau. Their music combines rock and psychedelic elements and falls into the â€Å"Post-Rock† genre, with roots stretching back to the early days of the Pink Floyd. Post-Rock music is currently an expanding genre. WhyOceans will create a unique stylized image for itself that will help with promotion. WhyOceans’ songs are catchy, melodic and unique. That i s the first selling point for the band. None of WhyOceans’ songs sound the same, and while they are stylistically similar there are noticeable differences. Marketing WhyOceans will employ an integrated mix of low-cost, highly effective tools and

Potato Chip Industry Essay Example | Topics and Well Written Essays - 1250 words

Potato Chip Industry - Essay Example Often, there are barriers to the entry of new competitors, specifically potato chip products. The barriers include government laws that ensure one entity’s sole status in the current market segment. Often, the government offers a franchise the entity the right to exclusively operate in a new market economy (Miller, 2012, p. 533). There are several advantages in the 2008 potato chip monopoly environment. Wongs, the exclusive manufacturer of Wong potato chip products in the Northwest, has no competitors. Since there are no competitors, the seller, including Wonks, can dictate the price of the products. Wonks can price its products at ten percent above cost. Wonks can also increase its current potato chip products’ prices by 20 percent. Wonks can raise its prices in order to allocate funds for research and development of new potato chip –related products. The company can sell strawberry-flavored potato chip products. The company can sell vanilla-coated products. Won gs can sell the potato chip products in different sizes to fit the customer’s budget. Virgile Chassagnon emphasized â€Å"From the 1930s to present day, the industrial landscape has changed considerably. The modern firm has evolved in parallel with the rise of the competition, globalization and financialization that began in the early 1980s (2011, p.35).†Likewise, the current and future customers are at the mercy of the monopolistic entities, like Wonks. The clients cannot search for competitors to sell the same quality product at lower prices. However, Mizan Rahmann (2011) proposed the government must promote perfect competition. Perfect competition has more benefits compared to the monopoly market environment. For the government to benefit from the monopoly, Doyle observed â€Å"When governments intervene in markets truly open, competitive free markets do not exist. There are many examples of how competition is limited by the entry of new firms being blocked or in s ome way made more difficult (Doyle, 2005, p. 199).† The government intervention can be the best alternative to prevent entry of prohibited competitors. The government can set a limit to the number of competitors in any local industry. In addition, Deanna Malatesta (2011) reiterated the government can institute laws that control the abuses. Malatesta observed the government counters the credible threats of opportunists, franchise violators, in the monopoly economy with more effective laws. Further, the Vatican’s Pontifical Council for Justice and Peace council’s call for the establishment of a â€Å"world political authority† that is vested with the power to control both global financial transactions and the world’s economic activities, especially controlling the outright abuses of the monopoly organization’s unreasonably high prices. The council’s call answered the United Kingdom Prime Minister Tony Blair’s assessment that the c urrent disadvantageous turmoil of the current European Union economy threatened both the military preparedness of the allies and their capacity to share humanitarian help to the poor and neglected members of the global society (Justice & Economics, 2011). The government benefits from monitoring and controlling only one potato industry entity, Wonks, by spending less monitoring time and costs. However, some other businesses will not benefit from the

For and against the use of vaccination

For and against the use of vaccination I am no longer trying to dig up evidence to prove vaccines cause autism. There is already abundant evidenceà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦This debate is not scientific but is political (Ayoub, D. (2006).Using your knowledge of immunology, discuss the arguments for and against the use of vaccination. Vaccination has become an extensively useful strategy for the prevention of infectious disease and continues to be one of the most successful health interventions and remains one of societys best healthcare investments (ref). Never in the history of human progress, wrote the pathologist Geoffrey Edsal, Has a better and cheaper method of preventing illness been developed than immunisation at its best (ref). The mainly ambitious aim of vaccination is eradication of the disease. This has been achieved for smallpox; the eradication of polio is being attempted and there has been a dramatic downward trend in the incidence of most of the diseases against which vaccines are currently used. The incidence of the invasive disease Haemophilus influenza, which causes bacterial meningitis in children has decreased in the United States of America by an impressive 99%, sby introducing the vaccine in 1988 (ref). Children born in the U.S. are fully vaccinated from the age of 1 years old to adolescence, saving approximately 33,000 lives and an estimated 14 million infections (ref). However, as long as any focus of infection remains in the community, the main effect of vaccination will be the protection of the individual against the disease (ref). The success of a vaccination programme relies not only on the development and use of vaccines themselves, but also on an understanding of the epidemiologic aspe cts of disease transmission (ref).Vaccination aims to prime the adaptive immune system to the antigens of a particular microbe so that a first infection induces a secondary response. The principle of vaccination is simple; to induce a primed state so that on first contact with the relevant infection, a rapid and effective secondary immune response will be mounted, leading to prevention of disease. Vaccination depends upon the ability of lymphocytes, both B and T cells, to respond to specific antigens and develop into memory cells, and therefore represents a form of activity enhanced adaptive immunity (ref).In 1999, the Centres for Disease Control (CDC) and the American Academy of Paediatrics (AAP) requested that vaccine makers should remove a organomercury compound called thiomersal from vaccines (ref). This was phased out of the United States of America and European vaccines, except for some preperations of influenza vaccine (ref). The CDC and the AAP decided that there was no harm in exercising caution, even if it did turn about to be unwarranted, however the actions sparked confusion and controversy which result in the diversion of attention and resources away from the efforts to determine the causes of autism (ref). Child vaccines which contained the thiomersal was alleged to contribute to autism (ref), however in 2004 the Institute of Medicine (IOM) committee rejected any causal relationship between autism and thiomersal-contain ing vaccines (ref). However the incidence of autism increased steadily despite the removal of thiomersal from childhood vaccine (ref). thiomersal exposure has not been accepted as a factor in causing autism (ref). Immunisation safety is a real concern because all vaccines may cause side effects. Both healthcare workers and patients need reminding that immunisation is an induced controlled stimulus to the immune system, so therefore some adverse reactions can be expected. Most of the reactions however, are transient and mild. Immunisation safety concerns have existed since the day of the first available vaccine. Since the introduction of Jenners cowpox vaccine, the benefits of saving children from tragic outcomes of common diseases outweigh the risks of perceived adverse events following immunisation. Immunisation safety concerns are different from concerns about other medical interventions because they are administered to generally healthy individuals and the tolerance of adverse events following immunisation is subsequently lower compared to adverse events following medication for an existing illness (ref). The success of immunisation programmed depends on the public confidence in their safety despite the side effects vaccines may cause. Concerns about immunisation safety often follow a pattern: a medical condition is suggested as an adverse effect of the vaccination, then a premature announcement is made of the alleged effects which then results in several years to try and regain the publics confidence in the vaccine (ref). Vaccination in the United Kingdom became widespread in the ear;y 1800s after the work by Jenner (ref). Vaccination acts were brought in to force to encourage vaccination and it was made mandatory that all infants in 1853 were vaccinated (ref). Refusal to have the vaccinations received the highest penalty resulting in a prison sentence (ref). The relationship between the British State and its citizens significantly changed, causing a public backlash. In 1867, a law extended the requirements to the age of 14 years old, however, opponents focused in 1898 on it causing an infringement of individuals freedom, which resulted in a law allowing for conscientious objection to compulsory vaccination (ref). Compulsory vaccination policies at various times provoked opposition from people who believe that the government should not be infringing on individuals freedom to choose what medications they take, even if this increases a risk of disease to themselves and others (ref). Some vaccine critics claim that public health has never had any benefits from vaccination (ref). They argue that any reduction on communicable diseases, which were rampant in conditions where overcrowding, poor sanitation, poor diet and an almost non-existent hygiene existed, reduced due to the changes in the conditions excepting vaccination (ref). Others dispute that vaccines only give a temporary immunity and therefore boosters are required, whereas those who have survived the disease develop a permanent immunity (ref). Children who have survived diseases such as diphtheria go on to develop a natural immunity which will remain longer than any immunity developed by the vaccination (ref). Some critics argue that the benefits of reducing the mortality rates among the general population outweigh all health risks associated to older or weaker adults (ref). Vast improvements have been made to public health (ref). Despite vaccines causing side effects and immunisation safety is a real concern, public attention shifts away from the risks as the success of the immunisation programme increases (ref) and the incidence of disease decreases (ref). However health authorities are finding it challenging to preserve public support for the vaccination programmes (ref).The rate in diagnosis of autism has had a worldwide increase (ref) , driven by the broadened diagnostic criteria and increased awareness concerns have been fuelled that vaccines might cause autism (ref). Theories for this alleged association have mainly centred on the measles-mumps-rubella (MMR vaccine (ref). however, studies in biology and epidemiology have failed to support these claims (ref). The MMR vaccine in the United Kingdom was the subject of controversy, when a paper was published in The Lancet in 1998. The paper written by a Gastroenterologist Dr Andrew Wakefield et al, reporting a small study of 12 children, whom mostly with autism spectrum disorders with sudden onset after administration of the Vaccine (ref). During a 1998 press conference, Andrew Wakefield suggested that it would be safer to give children the vaccine in three separate doses rather than a single vaccination. This suggestion was never supported by the paper and subsequent peer-reviewed studies failed to find any association between the autism and the vaccine (ref). In 2001 and 2002, the controversy grew momentum. In 2001 26% of family doctors felt that the government had failed to prove that there was no link between autism and the MMR (ref). By 2002, over 1257 stories were published (ref). The confidence in the MMR fell as a result of the scare, from 59% to 41% (ref). A survey of 366 family doct ors in the United Kingdom in 2003, reported that 77% would recommend giving the child the MMR vaccine, even if there was a close family history of autism (ref). In the same study an extremely small number, 3% of the family doctors thought that autism could sometimes be the caused by the MMR vaccine (ref). A similar survey (ref) found that confidence in the MMR had been increasing over the previous two years (ref). Most of the UK National Health Service doctors only had the combined vaccine and those who did not want to give their children the combined vaccine had to pay for the separate vaccines or not vaccinate their children (ref), which added to the controversy of the MMR. Tony Blair, who was the Prime Minister at the time, strongly supported the vaccines stating the vaccine was safe (ref mmr vaccine). However, on several occasions Tony Blair would refuse on grounds of personal privacy whether his son had received the vaccine, in contrast the now immunised (ref), The risks of children catching the disease while waiting for the full immunisation coverage decreases with the administration of the combined vaccine instead of separate vaccines (ref). The combined vaccines two injections cause the children less pain and distress, rather that the six injections required by the separate vaccines, and there is the likelihood of some being delayed or missed due to extra clinic visits (ref). Vaccination uptake had significantly increased in the UK when the MMR became available in 1988 (ref mmr vaccine). Health professionals have heavily criticised media coverage of the controversy from triggering a decline in vaccination rates (ref mmr). MMR vaccination compliance dropped significantly after the controversy began in the UK, from 92% in 1996 to 84% in 2002. In 2003, in some London boroughs, it was a low as 615, which is far below the rate needed to avoid an epidemic of measles (ref). The incidence of the three diseases increased significantly in the UK (ref). 56% cases of measles were confirmed in the 1998, this increased over the years and in 2006, 449 cases were reported in first five months of the year (ref)m and the first death since 1992, these cases occurred in children who were inadequately vaccinated (ref). In 1999, cases of mumps began to rising after years of very few cases and by the year 2005, there was a mumps epidemic with nearly 5000 notifications in January 2005 alone (ref). Disease outbreaks also caused casualties in nearby countries. In Ireland an outbreak in 2000 resulted in 1500 cases and 3 deaths, all as a result of the decrease vaccination rates following the MMR controversy (ref) Measles was declared an endemic in the UK in 2008 for the first time in 14 years. A population of susceptible children who would spread the disease was created following the low MMR vaccination rates (ref). MMR vaccination rates amongst English children have remained unchanged in 2007-08, a level to low to prevent another serious measles outbreak (ref). It later emerged that Andrew Wakefield had not informed the medical authorities or colleagues that he had received funding from litigants against vaccine manufacturers (ref). Wakefield has been heavily criticised for instigating a decline in the vaccination rates and medically (ref) especially on the way the research was conducted ethically (ref) The Sunday Times in 2009 reported that patient data was manipulated by Wakefield and misreported the results in his 1998 paper, creating the appearance of a link between autism and the MMR (ref). A systematic review of 31 scientific studies by the Cochrane Library in 2005 concluded that there is no credible evidence to support any links between Autism and the MMR vaccine, and that the MMR is necessary in the prevention of disease with carries the potential rick of complication and even death in some cases (ref). The report also highlighted that the lack of confidence in the MMR has damaged public health and that the design and reporting of the safety outcomes was largely inadequate (ref). Ensuring the safety of vaccination is a major component of the national immunisation programmes of most countries. A major part of this effort is surveillance, and scientific studies about the possible occurrence of adverse events following immunisation. Although a number of vaccine safety studies is increasing, this is not in response to any evidence about the true safety of vaccines, but in response to the increasing number of new vaccines being used and the complex nature of these vaccines. A number of vaccine safety studies have been conducted or are in progress, some in reaction to the climate of concern, some carried out proactively and others as part of ongoing surveillance. However, because the number of safety-orientated studies is increasing, one should be aware that this fact in itself could contribute to the concern. The internet has increasingly become a powerful means of international communication and an almost inexhaustible source of information, capable of playing an influential role in both the positive and the negative sense. It represents a direct and efficacious tool to spread a positive message and to stress the health benefits, economic attractiveness and safety of vaccination. However, inaccurate, misleading or simply wrong information regarding potential side effects or dangers of vaccination spreading through the internet exacerbates worries about vaccine safety and may cause parents to postpone or refuse vaccination of their children. A wide range of issues concerning vaccine safety is being taken up by anti-vaccination groups as well as by other groups whose concerns may reflect local customs, or religious, political or other beliefs. Anti-vaccination lobbies have also understood the possibilities of the internet can be exploited and could strengthen their means to campaign against vaccination. This is demonstrated by the occurrence of a multitude of specific websites heavily relying on emotional appeal while proclaiming a message that undermines the benefits of vaccination. Vaccine scares continue to have an impact on immunisation coverage. To respond to this challenge, there is a need to develop vaccine communication strategies that provide a balance between evidence-based information and advocacy and lobbying activities. Furthermore, compiling independent, international reviews of vaccine safety issues is required, together with relevant statements from authoritative neutral expert groups. This should be done within a strong international collaboration, with direct, early and clear statements agreed on by authorities and other key parties, preceding public communications. Creating a positive environment for immunisation can be achieved by supporting evidence-based information thus repositioning the importance and value of vaccines and vaccination. This will ultimately ease the task of health care decision makers, especially in developing proactive communication strategies to deal with crises that have a potentially negative impact on vaccine coverage, and consequently on the health status of children. Loss of public confidence in vaccination is one of the greatest threats to public health and must be addressed by local, national and international bodies, pooling resources, to prepare for possible issues that might be taken up by anti-vaccination groups or the media. The health care community should actively promote, and personally recommend, the benefits and safety of vaccination in language that is readily and easily understood by the targeted audience.