Friday, March 13, 2020
Ethical Economics essays
Ethical Economics essays The term ethical and economics should never be put into the same sentance. They are almost oxymoronic in the sense that in order for one to succeed on an economic level, ethics are usually never involved. America as we have come to know it is a world full of mice and snakes. The mice are those in society who voluntarily choose to live off of the prosperous, as the snakes go out and get their prey. The capitalistic society we live in known as America is truly what we make of it. The standards and principles of America's capitalism are truly ethical and fair. One is reminded of the Darwinian theory of evolution that only the strong survive. Those who do not provide for themselves will be left to "die" in American society. The American economic society that we have come to know and love is truly fair and equal on all levels. Since the end of Feudalism, America has lived up to it's reputation as a Capitalistic society. The True Market System kick-started the freedom of possibilities of capitalism. The right to private property, choice, voluntary exchange, comptetition, and economic incentives are what we thrive towards every day. With the incorporation of voluntary exchange and competition, American's were forced to go out into the world and produce in order to survive and make a profit, much different than traditional economics when a child would inherit his father's work. Economic Incentives, better known as profit, lead to a broader array of choices that we are able to make as free-minded Americans. The comparison between Socialist and Free Market economies show us how truly eithical and fair America's economic system truly is. Resources in a Socialistic Economic system are government owned and regulated, which in turn, the government determines what and how much of "what" will be produced. Th e capital from the gove ...
Wednesday, February 26, 2020
Counter terrorism Essay Example | Topics and Well Written Essays - 750 words
Counter terrorism - Essay Example In the fast changing social paradigms of uncertainties, the preparedness of the various disaster management imperatives needs to be well defined. The Department of Homeland Security is the central agency that provides effective management resource within federal, state and local governments on security issues. Its primary responsibility as a security authority is to anticipate, preempt, detect and deter threats to the homeland and its people from terrorist attacks, natural disasters or any other emergency. Its goal is to coordinate different agencies and programs into a single agency for fast and efficient response to the crisis. Larry Ness states, ‘the Department of Homeland Security is still consolidating most of the more than 40 federal entities’ (Ness, 2006, p. 49). Its security responsibilities are varied and related to the governmental jurisdictions at federal, state, and local level and acts as a complementary system that connects all levels of government.The DHS primarily carries out its goals and objectives through five major agencies that coordinate and form linkages with various other state and federal agencies to protect the tangible and non tangible properties of its citizens. The agencies are as follows:It is an independent agency reporting to the President and tasked with responding to, planning for, recovering from and mitigating against disaster. Its role has become all the more important after 9/11 and works with a vision of ‘A Nation Prepared’. The National Urban Search and Rescue Response System
Sunday, February 9, 2020
Summary of Section 754 Research Paper Example | Topics and Well Written Essays - 2000 words
Summary of Section 754 - Research Paper Example Hence, now the owners and managers who pay tax and their advisers now advance towards the transactions with the same concern, as those stated in the historic decrees of subchapter K that the partnerships concerned with tax have been asking for years: why incorporate The substantial increase in the use of partnerships has led to increasing frustration with the obsolete subchapter K regulations (most of which were spread in 1955). Among the most troublesome laws are those which govern the basis for adjustments on the sale or swap (exchange) of a partnership stake (Orbach, 2004). In fact, the laws --which allow the purchaser of a partnership stake to reflect the purchaser's acquiring cost in partnership resources, are among the most perplexed and highly defective aspects of partnership taxation. At the start of the year 1998, to address these problems, the Internal Revenue Service in collaboration with the Treasury issued proposed laws and policies u/s734(b) (basis adjustments on some distributions), section743(b) (basis adjustments on transfers of partnership interests),section 751(a) (the "collapsible partnership rule" requiring recognition of ordinary income on the disposition of certain partnership interests), andsection754 (Depreciation Adjustment). (Internal Revenue Code) The origin of partnership property is usually not affected when a partner sells or exchanges its interest in the business. As a result, if a person buys or ventures into a partnership stake or interest by sale or exchange for a sum that exceeds the transferee's allocation of the adjusted basis of partnership property, the purchase price in excess, is not reflected in the partnership's asset basis, i.e., the purchaser is not able to "push down" its purchase price to the partnership's assets When the business (partnership) makes a an election u/s754 within the stipulated time, however, a transferee partner's share of the partnership's adjusted basis in its assets ("inside basis") is stepped up or stepped down to reflect the partner's basis in the acquired business interest ("outside basis"). Bottom of Form We would proceed by considering an example, in relation to the partnership business, the various transactions that take place in the form of sale and exchange. More importantly, we would focus on the implications of Section 754 of the IRS, which has a major impact with respect to taxation in shaping up these transactions (Orbach, 2004). When an interested party, buys a stake or share of an existing partner's partnership interest, or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, at a value which is said to be its fair value in the market the amount that the purchaser of the interest pays becomes the base for the purchaser's business interest (outside basis). In this transaction at fair market value, the buyer (new partner) assumes the seller's pro rata share of the business partnership's adjusted basis in its assets (inside basis). If the partnership's property or asset value has appreciated sufficiently, the variation between the new partne r's inside and outside basis can be
Thursday, January 30, 2020
Definitions of Tourism Essay Example for Free
Definitions of Tourism Essay Tourism is a booming industry and a driving force in positive economical, ecological, sustainable, social and cultural developments in several countries around the globe. Its complex nature requires sophisticated management in order to reach its full potential. Most people possess an intuitive and basic understanding of tourism, which focuses on an image of people travelling for recreational purposes, however, tourism, goes far beyond this simplistic view. According to Stear (2005), the area of studying tourism has an apparent lack of substance when it comes to defining the basic terms ‘tourism’ and ‘tourist’. Although the concept of tourism itself has been around for many centuries, the academic study of tourism in the tertiary educational sector is a recent development. There is no single definition of tourism to which everyone adheres. Many definitions have been used over the years, some of which are universal and can be applied to any situation, while others fulfil a specific purpose. This essay aims to define who exactly a ‘tourist’ is and what the term ‘tourism’ means through technical and heuristic definitions from articles written by Stear (2005), Dickman (1997), and McIntosh et al (1995). Throughout the essay definitions from organisations such as the United Nations World Tourism Organization (UNWTO) will also be drawn upon. The ambiguity of two seemingly simple concepts in theory – who a tourist is and what tourism entails will be discussed through a range of academic articles, which will address and highlight the strengths, weaknesses and differences between them. The foci and boundaries of each definition will be determined in order to assess their effectiveness. Whilst each definition is unique in their own right, there are also many similarities, which can be noted. Weaver (2010) states that â€Å"the definition of ‘tourism’ is dependent on the definition of the ‘tourist’ and when defining whom exactly is a ‘tourist’, individuals must simultaneously meet certain spatial, temporal and purposive criteria†, which will be discussed below. First and foremost, Stear (2005) defines tourism as â€Å"†¦Tourism is travel and temporary stay, involving at least one night away from the region of a person’s usual home that is undertaken with the major expectation of satisfying leisure needs that are perceived as being more njoyably able to be satisfied by being at places outside of, and qualitatively different to, the home region †(Stear 2005, pg. 8). Stear also has a clear definition of a tourist, which he refers to as â€Å"†¦ A tourist is a person engaging in activities directly associated with present or future travel and temporary stay that involves at least one night away from the region of their usual home that is undertaken with the major expectation of satisfying leisure needs that are perceived as being more enjoyably able to be satisfied by places outside of, and qualitatively different to, the home region. (Stear 2005, pg. 11) A clear fault of Stear’s heuristic definitions of ‘tourism’ and ‘tourist’ is the limitation or restriction of the time period of â€Å"at least one night away†, in which Stear fails to take into account the temporal element of tourism. The notion of how long, if any time at all, that must be spent away from one’s usual home is an aspect, which is not uniform amongst definitions of tourism. Another weakness of Stear’s definitions is the l imitation of â€Å"the region of a person’s usual home†, which implies that physically moving away from your home would make you a tourist. According to the UNWTO (cited in Weaver, 2010), for an individual to qualify as a tourist â€Å"travel must occur beyond the individual’s ‘usual environment’†. The spatial boundary of tourism as discussed by Weaver (2010) is unclear in this instance as an individual who lives in Sydney but stays in Canberra during the week for work would then be considered a tourist under this definition. Whilst Stear’s (2005) definition states a minimum stay requirement to be considered a tourist, it does not state a maximum timeframe, unlike that of other definitions, which clearly state a maximum period of time before someone loses the title of ‘tourist’. The UNWTO (1995) provides a more technical definition and defines tourism as an individual â€Å"travelling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business and other purposes. †This definition is broader in scope compared to Stear’s (2005), which specifies that an individual who travels is only a tourist when their travel is â€Å"undertaken with the major expectation of satisfying leisure needs. †The UNWTO definition (cited in Weaver, 2010) is complemented by Dickman’s (1997, pg. 7) who identifies a tourist as â€Å"†¦a visitor who travels to a place utside his/her usual environment for at least one night but no more than six months (domestic) or one year (international) and whose main purpose of visit is other than the exercise of an activity remunerated from within the place visited†and tourism as â€Å"†¦a non-essential activity, or one that is predominantly rela ted to leisure activities†(Dickman, 1997 pg. 7). Compared to Stear’s (2005) definition of tourism, Dickman’s (1997) heuristic definition is very brief and extremely vague as spatial relevance and time period are both not addressed. Furthermore, Dickman’s (1997) definition is limited as it only refers to the activity side of tourism whereas Leiper (2004) discusses a basic tourism system involving the tourist, the generating region, the transit route, the destination and the movement in between. Despite this limitation, a major strength of Dickman’s (1997) definition is that it defines and takes into consideration the differences between domestic and international tourists. This comparison has also been addressed by Weaver (2010) who declares that a domestic tourist is one that travels within their own country of residence, whilst an international tourist travels outside their usual country of residence. The third and final authors McIntosh et al. (1995) describes tourism as â€Å"†¦the entire world industry of travel, hotels, transportations, and all other components, including promotion, that serves the needs and wants of travellers. Tourism today has been given new meaning and is primary a term of economics referring to the industry†. On the other hand, ‘tourist’ is defined as â€Å"†¦a person who travels from place to place for non work reasons by U. N. definition, a tourist is someone who stays for more than one night and less than a year. Business and convention travel is included. This thinking is dominated by balance-of-trade concepts. Military personnel, diplomats, immigrants and resident students are not tourists†(McIntosh et al. , 1995). The heuristic definition above of ‘tourism’ incorporates the industry as a whole, which is a major strength in comparison to the other definitions, hich only take into account the physical act of travelling. The tourism industry is not identifiable as a standard industry but is rather an amalgamation of parts of other conventional industries such as retail, hospitality, accommodation, entertainment and transport (Weaver, 2010). The incorporation of ‘tourism’ as an industry takes on a different approach to defining tourism and makes finding a clarified and universal meaning for ‘tourism’ and ‘tourist’ even more complicated. McIntosh et al. 1995) refer to the tourist in a very specific manner including different types of tourists such as business tourists, which is a strong point, as a tourist can’t be just defined in one aspect. According to Weaver (2010), â€Å"a basic tourist criterion concerns travel purpose which is dominated by three major categories – leisure and recreation, visiting friends and relative and business. †Compared to Stear (2005) and Dickman’s (1997) narrow definitions, McIntosh et al. (1995) have a much broader, flexible view on defining tourism and the tourist. In both definitions of ‘tourist’ Dickman (1997) and McIntosh et al. 1995) describe an individual moving out of their ‘usual environment’, which is considered a key element in the definition. Weaver (2010) supports this definition in his discussion of fulfilling the spatial component in order to be considered a tourist. Whilst this is considered a highly subjective concept, many tourism bodies specify minimum distance thresholds, which â€Å"serve the useful purpose of [differentiating] those who bring outside revenue into the local area from those who circulate revenue internallyâ € (Weaver, 2010, pg. 22-23). When reviewing the definition by McIntosh et al. 1995), a key downfall is the reference to ‘resident students’ not being considered tourists, which can be questioned. An international student may wish to travel overseas first to experience the culture of the country they plan on studying in, however under this definition, even if they wish to take part in and visit tourist attractions which are recreational and leisure based they aren’t considered tourists. Most people do not intuitively associate study or formal education with tourism however it is considered a qualifying criterion by the UNWTO. In Australia alone, in 2007-08 international students accounted for around 7% of all inbound arrivals (Weaver, 2010, pg. 29). In conclusion, the complicated task of defining two simple terms ‘tourism’ and ‘tourist’ has been made somewhat clearer through the definitions provided by Stear (2005), Dickman (1997) and McIntosh et al. (1995). Whilst all three authors have different perspectives on how to define these terms, they also have a few aspects that seem to cross over. Considering all the definitions by the three authors Stear (2005), Dickman (1997) and McIntosh et al. 1995) it is hard to argue which definition is more just and accurate than the other as they all have their strengths and weaknesses. From the research conducted, Stear’s (2005) definition of a ‘tourist’ is the most flexible and relevant in the context of today’s society however; Dickman’s (1997) definition of ‘tourism’ is most accurate as it incorporates the entire tourism industry and not just the physical act of traveling. Ultimately, ‘tourist’ and ‘tourism’ are indefinable as we all have our own personal views and perspectives on which definitions fit the context of the situation.
Wednesday, January 22, 2020
Management Audit Essay -- essays research papers
Marketing Analysis of GITS-FOOD PRODUCTS PVT. LTD. GSN 408 Marketing Management 1 The Team Ali Tejani                     # 03119386 Christopher Pangestu      # 04255682 Thanapong Sirirat Usdorn      # 03122204 Lecturer: Associate Professor Susan Dann Submission Date: Wednesday 19th Dec 2001 Word Count: 3054 Queensland University of Technology - MBA Table of Content 1.     Company Overview                                   1 2.     Environment Scan                                   2 2.1.     Micro Environment                                   2.2.     Macro Environment                              2.3.     Environmental Scanner                              3.     Market Segmentation                                   4 4.     Market Positioning Strategy                              7 4.1.     Preparing the Positioning Strategy 4.2.    &... ...earn from their experiences in the market place, and this knowledge influences consumption decision. (McColl-Kennedy, Janet R. and Kiel, Geoffrey C. 2000: 102) „X     Life Style- Gits-Food focuses on how people spend their interests and activities, and by their opinions. 4)     Situational Factors The situational factors influence the customer ¡Ã‚ ¦s decision- making in different ways such as occasion to buy, the time or the weather to buy, a sales posters and crowding in a store, and the amount or lack of money in the customers ¡Ã‚ ¦ hand. 7.      References „X     Mc Coll-Kennedy, Janet R. and Kiel, Geoffrey C. (2000), Marketing: A Strategic Approach, Nelson: Melbourne „X     Neal, C. Quester, P. and Hawkins, D. (2000), Consumer Behaviour: Implications for Marketing Strategy, McGraw-Hill: Sydney „X     Proctor, T. (2000), Essentials of Marketing Research, Prentice Hall: London „X     http://www.gitsfood.com/2001 „X     Interview and questionnaires by email and phone to Pune, India. Management Audit Essay -- essays research papers Marketing Analysis of GITS-FOOD PRODUCTS PVT. LTD. GSN 408 Marketing Management 1 The Team Ali Tejani                     # 03119386 Christopher Pangestu      # 04255682 Thanapong Sirirat Usdorn      # 03122204 Lecturer: Associate Professor Susan Dann Submission Date: Wednesday 19th Dec 2001 Word Count: 3054 Queensland University of Technology - MBA Table of Content 1.     Company Overview                                   1 2.     Environment Scan                                   2 2.1.     Micro Environment                                   2.2.     Macro Environment                              2.3.     Environmental Scanner                              3.     Market Segmentation                                   4 4.     Market Positioning Strategy                              7 4.1.     Preparing the Positioning Strategy 4.2.    &... ...earn from their experiences in the market place, and this knowledge influences consumption decision. (McColl-Kennedy, Janet R. and Kiel, Geoffrey C. 2000: 102) „X     Life Style- Gits-Food focuses on how people spend their interests and activities, and by their opinions. 4)     Situational Factors The situational factors influence the customer ¡Ã‚ ¦s decision- making in different ways such as occasion to buy, the time or the weather to buy, a sales posters and crowding in a store, and the amount or lack of money in the customers ¡Ã‚ ¦ hand. 7.      References „X     Mc Coll-Kennedy, Janet R. and Kiel, Geoffrey C. (2000), Marketing: A Strategic Approach, Nelson: Melbourne „X     Neal, C. Quester, P. and Hawkins, D. (2000), Consumer Behaviour: Implications for Marketing Strategy, McGraw-Hill: Sydney „X     Proctor, T. (2000), Essentials of Marketing Research, Prentice Hall: London „X     http://www.gitsfood.com/2001 „X     Interview and questionnaires by email and phone to Pune, India.
Tuesday, January 14, 2020
Making Moral Decisions
There are many things we must consider before we make any type of decision. First off, we must think about how our actions are going to affect us and those around us. We must follow the golden rule, â€Å"do unto others as you would have them do to you†. We should also be sure that we have fully good intentions, but we must remember that good intentions do not justify evil means. In addition, we must think about performing the action around our loved ones and try to decide if they would approve or disapprove. If you were to follow the golden rule, â€Å"do unto others as you would have them do to you†, decision-making would be simple. In reality, however, we all know that making a decision is actually quite difficult. Often, we do not think of the other person in the situation, we only think of ourselves and how it will affect us. If we followed this rule with all of our decision-making, the outcome would be less likely to hurt anyone or anything. Another important point to consider before making a decision is that we must remember to always have good intentions. We must also remember that good intentions do not justify evil means. This means that even if we do something we good intentions and the outcome is evil, the action is still evil. If we have truly good intentions during our decision-making, the outcome will be good and moral. If we have any bad intentions at all, then the outcome will reflect these bad intentions and the situation will turn out evil. A smart thing to ask ourselves before making a decision is, â€Å"Would I be proud to do this in front of my mom? †If our answer is no, then the decision we have made probably is not a good one. If we know that our mother wouldn’t approve of what we are doing or what we are about to do, then why would we do it at all? If we think of this question during a time when we are making a decision, we are more likely to make a good choice. If we use all of these techniques in our decision making, we will be able to make better choices. We will hurt others less, and furthermore hurt ourselves less. We will also be able to stay on track and stay moral. We will always keep our good intentions in mind and push out the bad ones. Lastly, we will be able to make better choices in our lives and lead ourselves down a better road.
Monday, January 6, 2020
I Am An Amazing Multitasker - 1597 Words
Aldous Huxley once said â€Å"After silence that which comes nearest to expressing the inexpressible is music.†, but what if all you can hear is silence? There are six billion people on this planet, and seventy million of them can’t hear a single note. Just because you can’t hear anything doesn’t mean you can’t share in the universal language that is music. People who have impaired hearing are just as capable as learning music as your average hearing person. â€Å"Hong Kong university of China discovered that not only does the regimen of learning to read and play music increase the rate of learning new vocabulary, but it results in a permanent increase in the learning rate.†Learning how to make music is a very fun, but very challenging thing to†¦show more content†¦He ran a band program whose ensemble member were all deaf. He ran this program at the Illinois School for the Deaf from 1923-1942. He brought his ensemble on tour with him around the United States of America. A great Cornet soloist, Boumehim Kryl, called the group â€Å"Exceptional quality of the music, not only from the stand point of the musicians not being able to hear, but also the fact they were such a young age.†The New York school for the deaf intergraded five hearing impaired students in to a beginning band program in Edgemont, New York. The Teachers of this program said â€Å"Requirements for learning an instrument are similar for both hearing, and hearing impaired children: good teaching, consistent practice, and positive support.†These educators took in these children, and looked past what they can’t do, and focused on what they could. The Teachers would use modified techniques to teach pitch recognition and technique through visual cues. Even after all of the evidence that impaired hearing students can successfully make music so may directors refuse to let them participate. Students with a hearing Disability are usually referred as Deaf or Hard of hearing. The definition of being deaf according to Dictionary.com is â€Å"partially or wholly lacking or deprived of the sense of hearing; unable to hear.†So it can be seen why people would raise an eyebrow about using deaf, and musician in the same sentence. Deaf students have been known to maintaining a steady beat
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