The Switch

After my second year in high school, I made a decision that would turn out to be life changing. This decision wasn't life changing in the way that getting married or going to college would be, but I really learned a lot about myself that summer. What I'm about to tell you is what happened when I switched from Marching Band to Football. I will explain to you why this switch was such a big deal to me and what I learned about myself from it. Switching from Marching Band to Football after mySophomore year of high school changed the way I saw myself because I found I have a strong enough will to follow my heart despite controversy with others, I have a strong desire to be in control of my life, and I have an aggressive side that had not shown itself before. While making the decision to change from one activity to another, my own self- reliance and confidence really took over and helped me to deal with the controversy among my friends and teammates. My friends and band director wanted me t o stay in the marching band because I was a section leader with three years of experience ho was up for the Drum Major position.Naturally, this put me under a lot of social pressure. On top of that, my new teammates on the football team weren't exactly thrilled to have a tuba player trying out for the team. They used to make fun of me quite a bit, until I proved myself out on the field, that is. Another significant hurdle was telling my parents that I wanted to switch. I knew that my parents said they would support me in any decision I make, that isn't life threatening, but I wasn't sure if they would condone me playing football, which is probably one of the most angerous sports in the world if you don't practice proper technique.The fact that I was able to deal with all this and still stick to my guns showed me I was strong enough to follow my heart and cut my own path. Especially after considering the craziest part out of this whole thing, before this I never had been one to go ag ainst the grain. I had been a people pleaser my whole life and was afraid of making anyone mad at me. So, now that IVe explained the situation I found myself in, the reason I put myself in that position was because of a realization I had while sitting in the stands with the and at a football game during my sophomore year.I realized that I didn't enjoy sitting on the sidelines watching the action happen. I wanted to be out there in the middle of it. It made me think about how I always took the path of least resistance in every aspect of my life. I was always trying to make everyone around me happy when I wasn't completely happy myself. Watching that football game, I felt like I was the stands watching it go by, powerless to influence to course of fate. This mindset is what helped me to strengthen my will to follow my heart and do what I wanted to do. That night, I discovered my desire to have control of the direction my life was going in.On top of wanting to steer my life in the dire ction I wanted, that night I also discovered that I have an aggressive side that makes want to prove what I'm worth, fght to win, and be remembered. In every sport I'd ever done up to that point in my life, from Baseball to Karate to Wrestling, every single one of my coaches I'd ever had told me that I don't have a mean bone in my body, and I thought they were right. I always had a hard time with being competitive because I didn't want to hurt anyone nd I was somewhat content to sit in the dugout or on the sidelines unless subbed in.That is, until I had this self-realization one day in the stands. After that, a fire lit in my belly that hadn't been there before and I was ready to show everyone what I could do. This fire didn't go away and, actually, still hasn't to this day. And so, I Joined the football team and said good bye to the marching band as my first official act of taking control of my life. Looking back, I don't regret being in the marching band for three years, but I do ish I had played football all four years of my high school career.Unfortunately, I never felt the urge to play until that moment of self-realization that my life would pass me by if I didn't take hold, that night in the stands. And I never would have had the determination to follow my heart without that fiery passion in my gut that was ignited that night. In the grand scheme of things, this decision was very minor in nature, switching from one extracurricular activity to another. However, for me, it was a very momentous and self-awakening experience where I discovered how strong I can be.

Horses of the night

The story â€Å"Horses of the Nigh? ‘ centers the theme of depression. The story is told from Vanessa point of view, a 6 year old girl, who dollies her cousin Chris, a teenager who comes to live with them to complete his high school. Vanessa grows closer to Chris during his stay. He would talk to her about his life goals or occasionally also talk about his â€Å"beautiful† hometown. She describes Chris as a handsome boy who is very creative, entertaining and a dreamer.She admired the little things about him, how he overlooked negative comments instead of talking back, how he would easily mix up with children etc. He seemed to have everything figured out and he made it look so simple. As Vanessa grew up she started to understand the realities of life. She realized on her trip to Chrism's hometown that it was not after all the paradise he described to her. The reason why Chris overlooked peoples' comments was because he wanted to escape his own reality.He could not accept the fact that he was poor, that he couldn't afford college so he created his own imaginary world where everything worked for him. Slowly Vanessa started to realize that Chris is not the perfect boy she thought he was. The fact that his dreams were slipping away from his hands was dragging him further into the darkness. He joined the army to escape his destiny as a farmer which only backfired on him because the conditions of the war were way worst which landed him in a mental hospital.

Business ethics Essay

In business there will always be the line to act with integrity or to lie, cheat, and steal. Famous author Douglas Adams once said, â€Å"To give real service you must add something which cannot be bought or measured with money, and that is sincerity and integrity† (Heathfield, n. d). The priority of any business is to serve the needs and wants of the customer and more important his or her stakeholders. Any business decision made in major corporations must line up with stakeholder’s interests, but more important stakeholders have the social responsibility to represent in the best interest of the entire corporation. The prevalence of so many major scandals with corporations caught in the public is drawing much needed attention on concepts of ethic, and social responsibility. Ethics and corporate responsibility is a direct application of the ideas of in business practice. This papers purpose is to explain the role of ethics and social responsibility in building a strategic plan while incorporating the stakeholder interests. Business execs have the responsibility to adhering to the unspoken ethics they have only not taught but also have enforced by society and the law. Ethics are inherently common sense decisions made by those in authority with the power to affect an entire organization. When, business executives make decisions they must consider business ethics and the organizations (stakeholders) values. Once the essential questions ask is, â€Å"Do the organization’s values reflect accepted society values? (Young, 2004) Business executives must execute strategic business plans where they take into account not only each value associated with each choice, but the consequences of each choice. The interests of the stakeholder are one of the prime obligations of an organization. The demands of the stakeholders are generally to increase profits; this is echoed by economist Milton Friedman, the â€Å"one and only one social responsibility of business† is â€Å"to increase its profits,† assuming an honest and open marketplace†. (Bigelow, 2013), According to Friedman also that corporations owe no responsibilities to society. However, critics will disagree that corporate social responsibility is always to put the customer first, which ensures a customer’s happiness and loyalty. Stakeholders are not only investors into companies but they also have voting power, which carries social, and financial influence within the company. Their social responsibility is to the customers and to the employees (Jones, 2012). They have decision power, and ultimate control over allocation of resources. Corporations and organizations ultimately exist to satisfy the needs and agendas of the stakeholders. The problem lies in, however; when the needs and the agendas of the stakeholders can blur the line between what is ethically right and what is considered against the law. The organization’s obligation to the stakeholder is as much as a priority as the relationship to the public. â€Å"The relationship between a customer and a firm exists because of mutual expectations built on trust, good faith, and fair dealing in their interaction† (Ferrell). When creating a strategic business plan the organization must incorporate its social responsibilities for the customer, and prevent any ethical dilemmas. Clear examples that recently have captivated the news over the decade has been the highly publicized cases of Waste Management, Enron, WorldCom, Tyco, HealthSouth, which exaggerated earnings to meet the expectations of stakeholders, Freddie Mac, AIG, Bernie Madoff, and host of others. These examples of accounting fraud, manipulation of books, and stealing from clients made by top executives in the position to meet the expectations of stakeholders and not making ethically sound decisions. To prevent these scandals from occurring, ruining not only the organization, the employees but also the public’s faith within the corporate world, according to research ethical risk management is an option dependent on the infrastructure in which it promotes ethical conduct and standards. The directives and the support from management in the way it manages potential problems with the lack of ethical standards. Because of the number of scandals not only have businesses implemented stronger measures for ethical practices but also have the legal systems. The establishment of the Sarbanes-Oxley Act (SOX) in 2002, which came after the scandal of WorldCom, was because the number of major corporations collapsing under the weight of their own unethical practices. According to the SEC, â€Å"the Act mandated a number of reforms to enhance corporate responsibility, enhance financial disclosures and combat corporate and accounting fraud, and created the â€Å"Public Company Accounting Oversight Board,† also known as the PCAOB, to oversee the activities of the auditing profession† (SEC, 2012). Ethics is a fundamental part of compliance and governance systems. Ethics explicitly should integrate into the elements of strategic planning in businesses. In determining the roles that factor into managing stakeholder’s interests ethically organizations must first take into consideration that the business is the first line of defense in taking responsibility for managing and supervising corporate responsibility effective in accordance with the level of influence the business set by the organization. Executives in a position to communicate to stakeholders must always implement ethical decisions when balancing their needs and the organizations’. The executives must be responsible in providing clarification and verification of ethical standards in place. The executives must drive the culture and work environment of compliance toward ethical standards and practices to ensure the effectiveness. Business ethics is important in every organization and the main responsibility is to act with integrity and honesty. References Ferrall, O. C. (2004). Business ethics and customer stakeholders. Academy of Management Executive, 18(2), retrieved from http://danielsethics. mgt. unm. edu/pdf/Customer Stakeholders. pdf. Bigelow, L. (2013). What are the social responsibilities of a company to its stakeholders? Hearst Newspapers, Retrieved from http://smallbusiness. chron. com Heathfield, S. (n. d. ). Inspirational quotes for business and work: Integrity. Retrieved from http://humanresources. about. com Young, P. (2004). Ethics and risk management: Building a framework. Risk Management, 6(3), 23-34. Retrieved from http://www. jstor. org â€Å"The Laws That Govern the Securities Industry. † (2012). SEC. Retrieved from http://www. irmi. com/expert/articles/2005/head02. aspx.

Creating Academic and Professional Success Essay - 3

Creating Academic and Professional Success - Essay Example This determination has made strong in life and helped me in taking decisions which I have not regretted. Choosing the path of success in my professional life has become an aim for me because of this very strong determination and I think if I utilize it in the correct manner I’ll be able to achieve what I aim to. But as said by Christopher Moore "Nobodys perfect. Well, there was this one guy, but we killed him....". It clearly depicts that I personally have my own weaknesses in achieving my goals. All over these years I have realized that learning something is not easy for me. It takes time for me to learn things which others learn in a while. But this weakness can easily be overcome if I give all of my attention to my goals. This attention helps me to not only learn and understand things but also to excel in these things. The main problems which I face with my life are regarding the division of time. Because I have my own wife to take care of it is quite difficult for me to divide my time when it comes to my work and household. But here again I have realized every problem has a solution to it and thus I have several opportunities to cope up. I can make my wife understand my problems and divide my time accordingly. It would help me to give more attention to my goals and aims which would then be easily

Is Concept Of Social Science Inherently Utopian Essay

Is Concept Of Social Science Inherently Utopian - Essay Example UTOPIAN APPROACH TO SOCIAL SCIENCES Deductive: The Philosophy to Social Sciences is an a Priori or Deductive method, which moves from the general to the particular, aiming at speculation and laying down what ought to be. Abstract: It is more often than not, characterised by abstract thinking and a more ideal setting; wherein the pragmatic perspective if steered cleared of, and a more idealistic set-up is conjured and pictured as the desired end. Universal Principles: The philosophy to the social sciences relies heavily on general universal principles, and does not move from the conventional notion of what should be the end and the means to achieve the end. It takes for granted, the truth of the conventional thinking pattern. Methodology: A scholar engages himself in laborious theorising and abstract thinking, to explain the nature of social sciences from a philosophical perspective, which is again based on excogitated principles. Ends: The purposes and ends of the state and other social sciences are drawn up from an ethical and philosophical perspective, rather than from an pragmatic or practical perspective. This summarizes the manner in which philosophical approach to the social sciences is formulated. ... y to the social sciences relies heavily on general universal principles, and does not move from the conventional notion of what should be the end and the means to achieve the end. It takes for granted, the truth of the conventional thinking pattern. Methodology: A scholar engages himself in laborious theorising and abstract thinking, to explain the nature of social sciences from a philosophical perspective, which is again based on excogitated principles. Ends: The purposes and ends of the state and other social sciences are drawn up from an ethical and philosophical perspective, rather than from an pragmatic or practical perspective. This summarizes the manner in which philosophical approach to the social sciences is formulated. PROS AND CONS OF THE APPROACH: THE POSITIVES Perceiving the social sciences from the utopian perspective helps in evolving great principles for whose realization, the state and the social bodies are meant to exist and function towards. This also is a eye-opener to the fact that the social scientist should not get lost in the world of mere facts and experiments, and must look towards the realization of the larger good of the society. It has been asserted time and again, by great social thinkers, that the primary purpose of social sciences is to envisage and work towards 'what ought to be'. THE NEGATIVES The approach also does have some drawbacks, mostly because it is impractical and too lofty to be carried out by bringing about a consensus in the entire society. This is inclusive of the

Audit report Essay Example | Topics and Well Written Essays - 1500 words

Audit report - Essay Example The two major perceptions are in line with the Audit Report’s adding significant credibility to the companies’ financial statements. A credible financial statement is a good basis for making a more informed management decisions as well as stakeholders’ decisions (Asare, 2009). Consequently, the IAASB is currently processing the enhanced auditor’s report. The IAASB’s research focuses on adhering to the different stakeholders’ demand for a more informed audit report. The new audit report will serve as a global solution to global popular demand for a change in the current audit reports’ standardized formats. The stakeholders’ audit report request is grounded on the growing complexities of the financial reports. The stakeholders include the investors, residents, managers, community, and employees. The standard audit report formats include the qualified opinion format, unqualified opinion format, and the adverse opinion format. The same board correctly affirms that international leaders must do their share to ensuring the audit report contains additional information needed by the decision makers. A more informed audit report contains additional relevant and valid information pertaining to the fairness or trueness of the finan cial report data (IFAC.org, 2013). The new audit report will include some notable changes. One of the major changes is to necessarily allow the external auditors to include comments to their audit reports (Gold et al., 2009). One of the reasons for the changes are necessary is that the comments will deliver additional relevant and valid information to the stakeholders, in terms of auditor’s specific audit responsibilities and tasks. The external auditor’s favorable comments will surely encourage the investors, community leaders, creditors, customers, and other affected stakeholders to invest or enter into any relevant business transaction with the company. In this regard, the IFAC accounting board is

Research paper Essay Example | Topics and Well Written Essays - 1500 words - 6

Research paper - Essay Example Also, it is revealed that the support of the state to the relevant initiatives is not at the level required; the private sector has the key role in promoting schemes that can help to increase pedestrian safety but the necessary resources are often difficult to be retrieved. Thus, the effective cooperation between the state and the private sector is a key requirement for ensuring that pedestrians in cities will be safe no matter their financial or social status. According to a recent study, the number of pedestrians who lost their live because of their involvement in road accidents in USA in 2010 reached the 4,280 people, a number which is rather high if considering the development of technology and legislation related to road travel in USA (CDC 2013). On the other hand, the number of pedestrians who were killed in road accidents in 2001 has been higher compared to that of 2010 (Figure 1). Indeed, in 2001 in total 4,901 pedestrians lost their live after being involved in a road accident (Figure 1); by 2010 this number has been decreased at 4,280 (Figure 1). Also, it seems that the decrease of this figure has been continuous between 2001 and 2010 (Figure 1) a fact that implies the effectiveness of the initiative undertaken by the state and by the private sector in regard to this problem. It should be noted that age does not seem to be a critical factor in regard to the exposure of pedestrians to accidents: among the people mentioned above, i.e. the 4,280 people, only 19% have been found to be over 65 (CDC 2013). Children seem to be exposed to such risks at similar level: about 20% of the pedestrians who were killed in 2010 have been children (CDC 2013). On the other hand, it seems that there are certain factors that can increase the chances for road accident in which pedestrians are involved: for example, alcohol abuse has been found to be a key cause for fatal road accidents, at a

Noahs Ark Education Plan Essay Example | Topics and Well Written Essays - 3000 words

Noahs Ark Education Plan - Essay Example Noah’s Ark is one of the most-loved bible stories of children. The story is rich in concepts and values. Children get to learn about different animals, family members, transportation, weather, and obedience. It is laden with actions, colors and sounds that children can re-enact and enjoy. In doing activities related to the story, children retain the concepts and skills learned better. The activities planned for this curriculum are balanced with quiet listening and perceiving and active participation. Activities are both educational and enjoyable – a perfect mix for a developmentally-appropriate curriculum for very young children. †¢ Watching the video of Noah’s Ark. This wonderful book introduces the children to a variety of creative dramatics ideas on the story of Noah’s Ark. The characters in the story are likewise little children who improvise on props (ex. Use a big box for the â€Å"ark†; sprinkling cut-out papers to symbolize the rain; using stuffed animals for the role of animals in the ark)

Environment xenoestrogens Essay Example | Topics and Well Written Essays - 750 words

Environment xenoestrogens - Essay Example Until now, the focal area of endocrine disruption has been on the chemicals that mimic oestrogens (xenoestrogens). But, the recent proof suggests that quite a number of abnormalities in the human breast could be interceded by means of the androgen receptor. The main identified risk factor remains lifetime exposure to oestrogen. In view of the involvement of oestrogen in the development, progression and treatment of breast cancer, questions have to be asked concerning potential interactions of the many chemicals in the environment which can be stored in breast tissues and which can mimic the action of oestrogen. The source of such compounds can be dietary, from plants (phytoestrogens) or from environmental contaminants of food/water (xenoestrogens) but I have proposed that an alternative route for exposure may be through the long-term regular application to the underarm of a variety of cosmetic ingredients with oestrogenic activity. The molecular basis of oestrogen action involves the interaction of the oestrogenic ligand with intracellular oestrogen receptors, ER' and ER', which function as ligand-activated transcription factors to alter the expression patterns of hundreds of genes and to regulate growth of human breast cancer cells. This project will compare the ability of different oestrogenic ligands to bind to ER, to regulate gene expression and to increase cell growth. A substantial literature search will be used to identify the oestrogenic potency of the many oestrogenic ligands which can enter the human breast and calculations will be carried out to estimate exposure of the human breast to individual chemicals and to complex mixtures of chemicals. Much of the existing focal point in the field of endocrine disruption is in the backdrop of the oestrogenic action of a variety of artificial chemicals. The capability of a chemical to unite to the oestrogen receptor, either in vitro or in vivo, has been in use as an explanation of oestrogenicity. The concern is that whether exposure to the chemicals which have steroid-like action can disturb the regular endocrine function, which can lead to distorted reproductive capacity, endometriosis, infertility, and cancers of the uterus, breast, and prostate (Colborn 1995, Jensen et al.1995, Safe 1995). The occurrence of a powerful anti-androgen can actually create an 'oestrogenic environment', thereby producing indications which directs to oestrogen exposure. Vertebrates generate steroids through a system which inhabits the chronological degradation of cholesterol to progestins, hence androgens (e.g. testosterone) and finally oestrogens (e.g. 17'-oestradiol). This pathway is available

The Quintessence of Human Nature Essay Example | Topics and Well Written Essays - 1750 words

The Quintessence of Human Nature - Essay Example Some people deemed that humans are basically evil. Hobbes believed that the state of nature was so horrible, and people in their natural state so degenerate, that any form of government was preferable to it (119). Thus, Hobbes opposed any revolution in any kind, not because he supposes that kings govern by absolute right but because he believed that authoritarian governments were mandatory to keep human beings’ worst impulses under control (119). Hobbes highlighted in his theory that the natural state of humanity is war, by which he means not necessarily armed conflict but a struggle in which each person’s interests are intrinsically opposed to everyone else’s (119). In such a state, Hobbes described human nature as solitary, poor, nasty, brutish and short (119). Hobbes stressed that men have no pleasure, but on the contrary, a great deal of misery, in keeping company where there is no power to over-awe them all (121). Likewise, he supposes that every man thinks that his companion should value him at the same degree he sets upon himself, and upon all signs of hatred, or undervaluing, fundamentally endeavors, as far as he dares which amid them have no common power to keep them tranquil and that power though is great enough for men to destroy each other, to extort a superior value from his critics, by harm to others for instance (121). Hobbes also cited the three principal factors of quarrel that the nature of man possesses and these are rivalry, diffidence and the drive for grandeur (121). The sense of rivalry drives men to invade for gain; they also employ the use of violence to make themselves the masters of other men’s persons, wives, children and cattle. On the contrary, the principle of diffidence highlights that men dominate others for their safety; hence, they utilize hostility to defend themselves. Conversely, the drive for grandeur motivates a man to overcome another for reputation; mainly, they use aggression for trifles suc h as a word, a smile, a diverse opinion and any other sign of undervalue, either direct in their persons, or by reflection in their kindred, their friends, their nation, their profession or their name (Hobbes 121). Just like Hobbes, the Chinese philosopher Hsun believes that man’s nature is basically evil (100). Hsun saw Confucian rites as indispensable because they restrained and redirected humanity’s innate disposition towards evil (100). Moreover, he believed that strict discipline could make human beings good despite their natural inclinations. He also argued that human beings must be forced into rectitude by strict laws and harsh penalties for disobedience (100). Man’s nature is evil and the goodness is the result of conscious activity; the nature of man is such that he is born with a fondness for profit and if he indulges this fondness, it will lead man into squabbling and conflict, and all sense of courtesy and humility will vanish (Hsun 100-101). He is b orn with feelings of resentment and abhorrence, and if he indulges these, they will direct him into violence and crime, and all sense of fidelity and good faith will disappear (Hsun 101). Man is born with the desires of the eyes and the ears, with a fondness for beautiful sights and sounds; if he indulges these, they will lead him into license and depravity, and all ritual principles and correct forms

How does addiction affect high school students (15-18 years old) Essay

How does addiction affect high school students (15-18 years old) grades or school performance - Essay Example tained by them are also influenced by the factors like setting proper priorities, maintaining pleasing attitudes and demonstrating acceptable behavioral practices. And., it is reported that the proportion of students that falls in the above category is only 40 % of the school population (Nelson et al, 2001). It is equally surprising that atleast a quarter of the high school leaving children felt unhappy and supportless and another 15 percent have the history of either attempting or committing suicide (Nelson et al, 2001). A closer introspection clearly reveals that the contributory factors for such disturbing situations are tobacco addiction, alcohol abuse, wide variation in the mental state like depression and bipolar disorder, unbearable loss of loved one, humiliation and easy access to very lethal systems (Nelson et al, 2001). Among these, addiction to tobacco is found to be the easiest trap to which students easily fell due to the easiness in availability of the products and rela tively lower social stigma attached to this habit when compared to others in the list. Thus this research study is undertaken with the objective to investigate how the academic performance in schools are affected as a result of addiction, more specifically to tobacco smoking. A research study carried out among a set of school children have given wide ranging reasons for getting addicted to the tobacco products, mostly for smoking (Dongre et al, 2008). It says that nearly 50 percent of the students succumb to smoking in school due to the peer pressure. The next contributing factor is for curiosity to explore the â€Å"pleasures† in the process. A small fraction of students, about 8 percent, resort to tobacco claiming it to have a curative value (Dongre et al, 2008). Another research conducted to understand the psychosocial predictors in the onset of the tobacco smoking shows a strong relationship with four different factors. These are categorized as social and interpersonal

The Forest - Creative Writing Essay For English Essay Example for Free

The Forest Creative Writing Essay For English Essay There’s a forest bordering the town that I live in. The adults refuse to go near it or talk of what lies within. From the time we consciously understand our parents teach us not to step foot in there because the â€Å"Unmentionable Monsters† will get you. Of course as kids with wild imaginations we made our own predictions about what it could be. The Boogie Man, Dracula, werewolves, ghosts, and all sorts of other ghouls came to mind. These are just rumors made in a child’s mind. The fact in the situation is all those who enter The Forest, never return. They disappear without a trace. No trail, no clues, no nothing. This is where I had issues with The Forest. How can somebody just disappear? From the time of my first memory up until now I have been filled with curiosity. As I grew my instinct to investigate pulled me towards the mystery of The Forest like gravity pulls an object to earth. Then at 16, I found myself with the greatest opportunity hanging over my head. â€Å"So Chris, are you up for it?†Micah Questioned.I’m Chris and Micah was my best friend. To the outside world I was a completely average quiet teenage girl with a polar opposite best friend. Everybody who knew me personally knew I was crazy. â€Å"Are you kidding me? Did you even have to ask!?!† I practically screamed at him.This would be the trip of a lifetime for me. Micah asked me to go camping in the â€Å"forest† with him and some friends. There was no way I would turn him down. That Friday night, loaded up with food, clothes, tents, matches, safety gear, climbing ropes, and more, we set off into The Forest. Trekking farther and farther into the foliage and scanning with our flashlights for danger we finally came across a clearing big enough to set up camp for the night. As we set our tents in a circle Julian, Micah’s brother, finished first and was then sent out on firewood duty. â€Å"Hey Chris, have you seen my brother?† Micah asked and I poked the fire. â€Å"No, not sense you sent him out to get fire wood† â€Å"Then where did that fire wood come from?† he pointed towards the fire I was tending to. â€Å"It was here when I finished my tent. I suspected Julian left it then went to bed. There is a lot here and I figured he was tired after the haul.† I explained. â€Å"Julian is not in his tent.† It took me until after midnight to convince Micah that his brother would be ok and probably just went exploring. With him finally asleep I was able to get some shut eye. It didn’t last very long though. I could tell it was near dawn when the noise woke me due to the pink color that lit up my tent, but the time itself was the least of my worries. Something outside of my tent was splattering liquid on my tent and making a gurgling noise. Thinking it was one of the guys playing a prank I quietly unzipped my tent and crawled around to sneak up behind them. What I saw would be imprinted on my soul forever. Julian was hunched over Katherine tearing at her stomach with his teeth. The dark spots I saw on my tent were blood stains. Lukas body was lying in an unnatural position off to the side. His chest was torn open and his internal organs gone. Julian’s clothes were shredded and it was obvious some of the blood that encased most of his body was his. My mind started to race with questions. â€Å"What happened to Julian in the forest? How did I not hear the commotion until now? Where are Micah and Dustin? Is Julian infected with something? What if whatever got to Julian comes back? Where did the firewood really come from? Is somebody playing games with us?† As I was lost in my own thoughts I didn’t hear as somebody quietly snuck up behind me. It was too late when I did notice because they had their hand wrapped around my mouth dragging me back. I screamed but it was heard only by deaf ears due to the restraint. My capture dragged me all the way back into the forest before releasing me. As I turned around to fight I realized it was only Micah and Dustin. Thankfully, all their organs were intact and there was no blood. At their feet sat a pile of supplies they must have grabbed before getting me, it wasn’t much though. â€Å"We have to get out of here. What happened to my brother while he was out is a mystery, but it is evident he is no longer human.† Micah whispered â€Å"Yeah, but where do we go? Home? I have a feeling we won’t make it there!† Dustin argued â€Å"Will you quit being a pessimist?† I whisper yelled. â€Å"We have to start somewhere and home is the closest town so we head that way. Once to safety we can figure out what the hell is going on.† As I talked my voice became louder and I didn’t hear the audible crack coming from behind me. I did however see the look on Dustin’s face. Dustin was a big guy. There wasn’t much that could scare him. The look of pure terror on his face prompted me to turn around. There standing about five feet away from me was Luka. Lukas body that had been completely demolished now did not have a single blemish. Well, he was fine other than the red eyes. â€Å"Chris why do you look so scared?†Lukas voice was deeper. It was like it was his body but not him. Micah confirmed my suspicion with a single word. â€Å"Demon.†I can still remember the times when Micah and Julian’s grandma would tell stories of how if you died in The Forest a demon could stake its claim over your body. I suspected that was what is happening in this situation. â€Å"Why don’t you come over here Chris?†Whatever was in Lukas body was trying to get into my head. I could feel it poking around in my mind as if trying to take control. I didn’t trust this thing and I didn’t trust Dustin to be strong willed enough to fight it off in his mind. It was time to run. As me and Micah took off into the forest I noticed Dustin stayed behind. I was right he had fallen into the trap. Not long after taking off footsteps could be heard in pursuit. I did the stupid thing and turned my head towards Luka and Dustin. Running into a tree hurts. Then being pulled up buy your hair doesn’t help the cause. I was caught and Dustin was able to make quick work of catching Micah. Hours later I was tied up with MY climbing ropes, in MY tent. Luka had re-killed Julian; something about an unintelligent lower level scum. I had no idea what happened to Dustin and Micah, but I had a feeling their luck ran dry and they were now in the same situation as Luka. Katherine’s body was still on the ground when we were walked back into camp. Because we are pure, girl’s bodies are unable to be possessed. Unluckily for me that doesn’t mean were not entertaining while still alive. Those things outside laughed and enjoyed normal conversation as if they were human, but I knew better. I want this to be a warning to all those who live around The Forest. It is filled with an evil unlike any other. Luka, Micah, Dustin, and I are the only survivors of The Forest, but not all of us survived.

Analysis of the Principle of Subsidiarity

Analysis of the Principle of Subsidiarity Introduction The principle of subsidiarity has been in existence for a long time. It was introduced in the Maastricht Treaty. According to the European commissions 18th report it stated what subsidiarity meant which is Subsidiarity is a guiding principle for defining the boundary between Member State and EU responsibilities that is, who should act? If the Union has exclusive competence in a particular area, then clearly it is the Union which should act. If the Union and the Member States share competence, the principle establishes a presumption in favor of the Member States taking action. The Union should only act if Member States cannot achieve the objectives sufficiently and if, by reason of the scale or effects, the Union can achieve them better Subsidiarity serves as a restraining factor for exercising the competence. It may be that the EU has the power to act but can it do it any better? It doesnt deal with powers but rather the question of if it should act? it should if they can do a better job than individual member states. It has strong political significance. This essay shall talk about what the term subsidiarity implies , it would then go forward and discuss where it is found in the treaty, then a brief history of how subsidiarity came to being shall be examined. After which this paper will argue that the principle of subsidiarity has not been effective. At that point the paper will proceed onward to the Lisbon treaty and discuss how the Lisbon Treaty has given more power to the principle of subsidiarity Subsidiarity is the standard which decides when the European Union may make a move if the reason cant be accomplished at the nearby, territorial, national level or if part states makes the move it would have an impact on the points of the European Union. It has been defined by various authors and I will make use of two. Vause argues that subsidiarity is a guideline for contemporary power-sharing between the relatively new institutions of the EU and the constituent Member States that formed the Union.[1], G.A Bermann is of the opinion that subsidiarity expresses a preference for governance at the most local level consistent with achieving governments stated purposes.[2] The principle of subsidiarity is found in article 5(3) of treaty on European Union, It was earlier found in the Maastricht Treaty, Then again, the Single European Act (1987) had officially joined a subsidiarity model into natural arrangement, though without alluding to it unequivocally accordingly.[3] The treaty states that Under the principle of subsidiarity, in areas which do not fall within its exclusive competence, the Union shall act only if and in so far as the objectives of the proposed action cannot be sufficiently achieved by the Member States, either at central level or at regional and local level, but can rather, by reason of the scale or effects of the proposed action, be better achieved at Union level.[4] In other words, it means that the European Union shall not act unless it is under their area of competence level. The principle of subsidiarity intends to have closer relationship between the EU and its citizens therefore allowing actions to be upheld at the local level where paramount.[5] This is a mechanism to promote higher efficiency and transparency of political decisions and respond to demands for accommodation of historically developed traditions.[6] Not long after the treaty of Maastritcht, the treaty of Amsterdam was introduced which gave more significance to the principle of subsidiarity. This was achieved through the Protocol on the Application of the Principles of Subsidiarity and Proportionality which was created in 1999. The protocol required that; The reasons for preferring Community action must be substantiated by the Commission using both qualitative and quantitative indicators; forms of legislation that leave the Member States the greatest room for manoeuvre are to be favored over more restrictive forms of action; The Commission must consult more widely and endeavor to explain more clearly how its proposals comply with the demands of subsidiarity; The Commission must submit an annual report on the application of Article 5 EC.[7] This later became a self-governing principle of the law as seen in Article 5[8]. subsidiarity was initially brought into the EU legal order in the region of environment, in the Single European Act which entered into power in 1987. The Treaty expressed that the Community shall take action relating to the environment to the extent to which [its] objectives [] can be attained better at Community level than at the level of the individual Member States.[9] The principal of subsidiarity came into existence due to the problem of the lost sovereignty in which member states had to give up when they joined the EU. The member states lose some of their independence when they decide to join the community. This therefore brought about disagreements between the member states and the Union, reason being that there was no clear division on the areas which the member state had competence and the areas which the union had competence. The failure of the EU and EC treaty in creating a division between the areas which the union or the member states has competence has caused problems this is due to the fact that both parties always tend to claim regulatory powers.[10] Another problem which arises as a result of subsidiarity is that it assumes the primacy of the central goal and allows no mechanism for questioning whether or not it is desirable, in the light of other interests, to fully pursue this.[11] What this means is that once the community decides to take action, there is no room for member states to question their action because the court usually justifies the actions of the community based on the political notion of the principle of subsidiarity. Subsidiarity is said to be a farthest point on how EUs law practices administrative fitness as in it disallows the Union to abuse its energy subsequently permitting the part states to hold some of its power. Member states have the chance to administer on laws concerning them. It could likewise be contended that the purpose behind the making of the guideline of subsidiarity was to make a restriction on the execution of choice making at the National level for the purpose of the member states. The principle of subsidiarity has it been effective? Subsidiarity is believe to act as a protective measure on the member states to protect their right to still be able to take actions concerning matters which concern them. Although they have the ability to take up task, they do not have a voice. This is said because under the treaty, there is no specification on how to prove how to go about in establishing that the member state will not be able to take up the task. This thereby makes it easy for the community to claim competence.. Gareth Davis argues that subsidiarity has not been in full swing[12] citing scenarios whereby the community took actions determining sports [13]and language[14] which would have been best attended to at national level. This paper will now choose, if the guideline of subsidiarity before the presentation of the Lisbon treaty has been successful. The principle of subsidiarity has been argued that it has not been a success as a legal principle, and is more of a political or policy-based theory, reminiscent of the moral nature of the principle in Catholic social theory, that is aspired to, but difficult to enforce in reality[ Michelle Evans. 2013]. Another motivation behind why the standard of subsidiarity has not been successful is the way that there have been lesser cases and the court of justice of the EU has not struck down any enactment, for the break of the rule.[15] also bearing in mind that most of the cases on subsidiarity, has been won by the commission, The court always found that they had exclusive competence in the areas which they undertook work . As indicated by Estella, this is because of the way that the model subsidiarity case is that in which a Member State is outvoted [in the Council] and thus brings an activity of cancellation against that measure on the ground of subsidiarity[16].Professor Wyatt offered three conceivable motivations to clarify why subsidiarity may so far have neglected to experience its guarantee: Subsidiarity is a principle ill-designed to achieve the objective of ensuring that decisions are taken as closely as possible to the citizen. There is political lack of interest towards the rule or antipathy on the part of the Community institutions and some Member States. There is constitutional indifference or antipathy on the part of the Court of Justice.[17] Professor Weatherill additionally felt that subsidiarity has done little to curb an institutional tendency at EU level to err on the side of centralization rather than preservation of local autonomy. In his perspective, subsidiarity has not so far been a sufficiently capable guideline to battle what he sees as the concentrating propensities of the EU foundations.[18] The Lisbon treaty The Lisbon Treaty has reinforced the part of both the national parliaments and the Court of Justice in checking consistence with the guideline of subsidiarity. The Treaty of Amsterdam (1999) included Protocol (No 2) (of equivalent lawful status to the Arrangement) on the use of the standards of subsidiarity and proportionality. The Protocol set out that any proposed Community enactment ought to be legitimized as to subsidiarity (and proportionality), and determined criteria to be considered when judging whether Community activity is legitimized, including that the issue under thought ought to have transnational angles; that an absence of Community activity or that Member States acting alone would clash with Treaty targets; and that activity at a Community level would deliver clear advantages (over activity at Member State level) by reason of its scale or effect.[ European Council, Treaty Establishing the European Community Protocol 2, 1999.]. The innovation brought by the Lisbon, is the Protocol on the utilization of the standards of subsidiarity and proportionality, which contains a lawful system for a fortified control of the standard of subsidiarity. It opens up the entrance to European law-making process for national parliaments which are given the part of controlling the conformity of authoritative recommendations with the rule of subsidiarity. [19] The Lisbon Treaty came into existence in December 2009[20] and it sets down standards on the results of contemplated sentiments, in light of the quantity of votes originating from national parliaments. Over specific limits, these are generally alluded to as yellow and orange cards. Jean Monnet argues that it opens up the entrance to European law-production process for national parliaments which are given the part of controlling the agreeability of authoritative recommendations with the rule of subsidiarity[21]. She argued further that the ex ante security of subsidiarity was left to the legislatures and their capacity to guard the national administrative skills. The new structure accommodates an ex stake part for the national parliaments. The Treaty of Lisbon improves by partner national Parliaments nearly with the checking of the standard of subsidiarity. It could be argued that the National Parliaments now practices twofold observing, they have a privilege to question when enactment is drafted. They can in this way reject an authoritative proposition before the Commission on the off chance that they consider that the standard of subsidiarity has been breached. Through their Member State, they may challenge an authoritative demonstration under the watchful eye of the Court of Justice of the EU on the off chance that they consider that the standard of subsidiarity has not been watched.[22] This could therefore show that the National Parliament has been given a reasonable amount of power to control the level of intervention from the community which may not be needed. Lisbon Treaty reinforce the national parliaments part and may additionally constitute a generous achievement for regional parliaments with authoritative forces on the off chance that they get to be really aware of the significance of satisfactory investigation of authoritative recommendations. Regarding Subsidiarity within the EU Institutional Framework?]. Under the treaty of Lisbon, Member States or the Committee of the Regions may challenge legislation if they feel it is not in line with the principle of subsidiarity. This is possible under Art 263 TFEU.[23] Conclusion The Lisbon treaty, brought about more awareness of the principle of subsidiarity, this is shown because before an act is enacted, it is required that a draft is sent to all national parliament to see if it fits under the subsidiarity principle. Although, it states that this is not required if there is a state of emergency, Therefore, this essay is of the opinion that the community could easily claim that most of its act is done under a state of emergency . This could however limit the scrutiny process. The Lisbon treaty also introduces the participation of Regional and local parties in the mission for a more united Europe together with a strengthened guideline of subsidiarity and an expanding part allowed to the national parliaments. The improved principle of subsidiarity only focuses on the scrutiny done by the national parliament, it does not solve the problem of EU competence. The EU still mostly gets a higher advantage over the member states when dealing with taking up tasks. In the sense that the national parliaments only serves an advisory role.[24] Therefore it could be argued that there is still much reform to be done to put more effect to the role of national parliaments and also the principle of subsidiarity itself. REFERENCES Case C-415/93, Bosman,[1995] ECR I-4921. Case C-379/87,Groener,[1989] ECR 3967. W Gary Vause, The Subsidiarity Principle in European Union Law American Federalism Compared [1995] Western Reserve Journal of International Law 61, 62. Bermann, G. A.: Taking Subsidiarity Seriously: Federalism in the European Community and the United States. Columbia Law Review, 1994, Vol. 94, No. 2, pp. 339 344. Petr Novak, The principle of subsidiarity (europa.eu 2014) accessed 12 April 2015 TEU art 5(3) Christoph Ritzer, Marc Ruttloff and Karin Linhar, How to Sharpen a Dull Sword The Principle of Subsidiarity and its Control [2006] German law journal 733, 736 Single European Act, Article 130r.4. 1986 A von Bogdandy, J Bast, The European Unions Vertical Order of Competences: the Current Law and proposals for its Reform (2002) 39 CML Rev 227-68. G Davies, Subsidiarity: The wrong idea, In the wrong place, At the wrong time [2006] Common market law review 63, 78 G Davies, Subsidiarity: The wrong idea, In the wrong place, At the wrong time [2006] Common market law review 63, 73 call for evidence on the governments review of balance of competences between the united kingdom and the European union. chapter 2: exploring subsidiarity (parliament.uk 2005) accessed 12 April 2015 Jean Monnet seminar Advanced Issues of European Law Re-thinking the European Constitution in an Enlarged European Union 6th session, Dubrovnik, April 20-27, 2008 [1] W Gary Vause, The Subsidiarity Principle in European Union Law American Federalism Compared [1995] Western Reserve Journal of International Law 61, 62 [2] Bermann, G. A.: Taking Subsidiarity Seriously: Federalism in the European Community and the United States. Columbia Law Review, 1994, Vol. 94, No. 2, pp. 339 344. [3] Petr Novak, The principle of subsidiarity (europa.eu 2014) accessed 12 April 2015 [4] TEU art 5(3) [5] IBID [6] Christoph Ritzer, Marc Ruttloff and Karin Linhar, How to Sharpen a Dull Sword The Principle of Subsidiarity and its Control [2006] German law journal 733, 736 [7] IBID [8] Christoph Ritzer, Marc Ruttloff and Karin Linhar, How to Sharpen a Dull Sword The Principle of Subsidiarity and its Control [2006] German law journal 733, 736 [9] Single European Act, Article 130r.4. 1986 [10] A von Bogdandy, J Bast, The European Unions Vertical Order of Competences: the Current Law and proposals for its Reform (2002) 39 CML Rev 227-68. [11] G Davies, Subsidiarity: The wrong idea, In the wrong place, At the wrong time [2006] Common market law review 63, 78. [12] G Davies, Subsidiarity: The wrong idea, In the wrong place, At the wrong time [2006] Common market law review 63, 73 [13] Case C-415/93, Bosman,[1995] ECR I-4921. [14] Case C-379/87,Groener,[1989] ECR 3967. [15] call for evidence on the governments review of balance of competences between the united kingdom and the European union. [16] Jean Monnet seminar Advanced Issues of European Law Re-thinking the European Constitution in an Enlarged European Union 6th session, Dubrovnik, April 20-27, 2008. [17] chapter 2: exploring subsidiarity (parliament.uk 2005) accessed 12 April 2015 [18] IBID. [19] Jean Monnet seminar Advanced Issues of European Law Re-thinking the European Constitution in an Enlarged European Union 6th session, Dubrovnik, April 20-27, 2008. [20] Vaughne Miller , National Parliaments and EU law-making: how is the yellow card system working? (parliament.uk 2012) accessed 12 April 2015. [21] IBID. [22] Petr Novak, The principle of subsidiarity (europa.eu 2014) accessed 12 April 2015. [23] TFEU Art 263 [24] Jean Monnet seminar Advanced Issues of European Law Re-thinking the European Constitution in an Enlarged European Union 6th session, Dubrovnik, April 20-27, 2008.

Absorption Costing: Advantages and Disadvantages

Absorption Costing: Advantages and Disadvantages There are two main costing methods that this company can use, absorption costing and Activity based costing. Absorption costing and Activity based costing (ABC) are two similar systems that are used to assign indirect costs to cost objects. Absorption costing is also called traditional costing; it is more simplistic and uses arbitrary allocation. On the other hand, ABC is more sophisticated and uses cause-and-effect allocation. This report will deal with the different definitions, the history, the advantages and disadvantages of absorption and ABC systems. Then finial a recommendation on which system is better suited for this company. This company needs either of the two costing system because they are useful during planning and budgeting. Furthermore having the systems in place will allow overheads to be charged to services. ABSORPTION COSTING Absorption costing is a method of costing that, in addition to direct costs, assigns all, or a proportion of product overhead costs units by means of one or a number of overhead absorption rates. Cima (2005) Absorption costing systems is a costing system where manufacturing costs are allocated to products and non manufacturing costs are not allocated to the product but charged directly to the profit statement and excluded from the inventory. Drury (2008) Absorption costing is a system in which all the fixed manufacturing overheads are allocated to the products. Drury From all these definitions the Cima definition is the better definition because it mentions most of the key processes that are involved in absorption costing which straight away gives you an idea of what absorption costing is. The other definitions are also good as they state some processes involved in absorption but Cima puts the definition in a more understandable way. History This costing system was developed decades ago when companies were much smaller and had less overhead costs. During the time this system was developed there were mostly industrial companies which made this system suitable to assign costs to cost objects. How it works This company currently operates under absorption costing system for working out overheads for their services. Working out absorption costing involves a two stage process. Stage one considering the allocation and apportionment of indirect costs to service and production cost centres and then apportionment of the service department to production department. Allocation is the process of estimating the cost of resources consumed by a product that does not use direct measures. This process deals with overheads that can be directly assigned to cost centres without the need to be apportioned. Cost apportionment is a process of charging indirect costs to cost centres that cant be directly allocated. Service department overheads are transferred to the production department so they can be covered. Stage two works out the absorption rates that are then used to charge overheads to cost objects. The absorption rate worked out is used to calculate the total overheads of a product. From all these three stages only allocation is used in ABC. There are advantages and disadvantages of absorption costing: Advantages Inexpensive and simple to operate. Absorption costing is simple to operate which makes it less expensive to operate. This is good for the company as it allows them to reduce their costs and understand what they are doing. Disadvantages Less accurate. Its good that the system is simple, but this makes it less accurate when charging costs to cost objects because of the intensive use of arbitrary allocation. Arbitrary allocation is when an allocation base used is not a considerable determinant of its cost. Not knowing all the exact causes of certain costs will make it difficult during planning and budgeting. Absorption costing emphasises on variable and fixed costs. This makes it difficult for the company to use information from this system for decision making; its not detailed enough to help the business make predictions or budgets. ACTIVITY BASED COSTING Different sources define ABC in different ways: An approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilise cost drivers to attach activity costs to outputs. Cima terminology Activity based costing is a refinement of absorption costing that aims to charge overhead costs in much more detail so that the overhead cost can be charged on the basis of a cost driver. Drury (2005) Between these two definitions Cima definition clearly states what ABC is all about and mentions cost drivers which are a key area of this system. While the other definition does not specifically state what is involved in ABC e.g. cost drivers though it does point out that its similar to absorption costing. Overall, the Cima definition is better as it is a more detail explanation. History ABC system was developed when the current system then (absorption costing) was becoming less useful for assigning costs to products in the changing business environment. In the 1980s companies begun to increase in size and producing wider product ranges and services. Information processing costs were high, which made it difficult for sophisticated overhead allocation methods to be justified. There was an increasing demand for more accurate product costs; this led to the introduction of the ABC system. Cooper and Kaplan conceptualised the ideas behind this system as a way of trying to improve the accuracy of the charge made to cost objects in complex business environments. How it works ABC system is worked out differently compared to absorption costing. They both use the two stage allocation process to assign overheads to cost objects. First stage overheads are assigned to cost centres and in the second stage the cost accumulated in the cost centres are allocated to cost objects. ABC differs from absorption costing by having more cost centres in the first stage and a greater variety of cost drivers in the second stage. Exhibit 1 shows an example of a companys annual overhead costs which i will use to how ABC works. Similarly to absorption costing, an overhead analysis sheet is produced where overheads are allocated to cost centres. This is shown in exhibit 2. Then activities are identified for each cost. From exhibit 3 column A, you can see that there are lots of activities that have been identified from major activities e.g. General factory support. The costs created over a specific period have to be assigned to the activities. When costs are accumulated by activities they are called activity cost drivers. Activity cost drivers have to be selected for each activity centre in order to assign the cost attached to products. In exhibit 3-column C and D you can see the activity cost drivers and the cost they each accumulate. Cost driver rates are worked out for each activity. Finally, the cost driver rates are applied to products. In exhibit 4 there is an example of Product G that is produced and uses various activity cost drivers and cost driver rates are applied. There are advantages and disadvantages of having ABC in place, these are: Advantages Helps identify unprofitable items from the product line. This will allow the company to make changes to their production, and improve their efficiency. Removing these unprofitable items reduces un-necessary costs the company maybe encountering. Also it enables the company to increase its profit without the need to increase prices. Provides quantifiable figures for planning and estimates. ABC identifies all the different cost drivers that contribute to the total overheads of producing a product or service. This will help when giving quotes to customers as well as for the business to see if taking up a certain project will be profitable to them. ABC uses a large number of cost centres in the first stage and a greater variety of allocation bases in the second stage. This makes the system accurate at charging overheads to products. Accurate cost charges to products or a service reduces the risk of making a loss if the right amount is not charged. Disadvantages Expensive to operate. The complexity of this costing system makes it expensive to operate compared to other alternatives. The business will have to invest time and resources in order for them to identify the cost drivers. E.g. one of the steps needed to identify cost drivers is to interview staff and have them fill in time sheets. This process will reduce the production time available to the company. Time consuming. Using ABC is a very long process and requires a lot of information to implement; this is time consuming for the company and its staff. There is too much attention to detail and control. Sometimes paying close attention to detail might make it difficult for the company to see the bigger picture or make the firm lose sight of strategic objectives just to seek for small savings. It may be difficult to implement. In service companies there are costs that are difficult to allocate to specific service units and service department, staff often get involved in many non informal activities which may be challenging to record cost data. Recommendations Given that the company supplies services to government bodies and operates under absorption costing, I recommend that we should change the costing system to ABC as it will be more suitable for the company. This costing system may be difficult to implement in service companies but it shows the company more detail of the various costs involved in each service they provide which is essential during decision making and planning. To implement ABC there certain things the business will have to do: Proper planning and commitment from staff, carrying out a pilot study first may be vital. This will provide information about whether having ABC will be a benefit to the company. A team will have to be set-up that will be responsible for determining which activities are necessary for the services. The team should be made up of experts from different departments of the company and a consultant from outside can be used. Having individuals from different allows accurate identification of overheads involved.5 When a team has been assembled, elements of each activity that cost money are determined. Attention to detail is vital as some costs are hidden. Once all the costs have been identified and recorded, they have to be put in a computer system. After the business has had enough time to analyze the data they can use the information in various ways e.g. working out total overheads for each service. Conclusion Absorption costing has been around for a long time, ABC was developed as an improvement of absorption costing. ABC is a more accurate costing system compared to absorption costing as it looks at individual activities that contribute to the total overheads, while absorption costing looks at departments. Having looked at both advantages and disadvantage of the two costing systems it is clear that even though they are similar they have significant differences. I have recommended that we introduce ABC, it will be a huge benefit for the company as it will decrease the number of errors made during costing.

Book Review of Jody Azzounis Tracking Reason Essay -- Azzouni

Jody Azzouni, Tracking Reason In many ways, Tracking Reason resembles Jody Azzouni’s previous book, Deflating Existential Consequence. The subject matter of each lies at the interface of metaphysics, logic, philosophy of mathematics, and philosophy of language. The style is both entertaining and clear. The positions argued for are so controversial as to sound almost insane. And yet the arguments provided are illuminating, and manage to make the positions seem almost like common sense. Both books are worth reading both for specialists and those interested in a clarifying (if idiosyncratic) take on these issues. In the previous book, Azzouni argued for a type of fictionalism about mathematics. But rather than following Hartry Field in denying the indispensability of mathematics, he simply argues that the indispensability of a form of discourse (and even the truth of existentially quantified sentences!) is not a sign of ontological commitment. This position helps motivate some of the positions in the current book, but I think it isn’t necessary. Tracking Reason advances several separate, but related positions in its three parts. However, for some reason the subtitle has them in the wrong order - Part I argues for a special deflationary account of truth (and deals at length with the semantics and regimentation of natural language); Part II argues that the role of mathematical proof is to â€Å"indicate† a derivation in some mechanical deduction system; and Part III argues that these two positions are (despite appearances) compatible with a non-syntactic view of consequence as a type of truth-preservation. Parts I and II are relatively independent, and I think can profitably be read on their own. Part III depends mo... ...f semantics (topological and Kripke) that are sound and complete for S4 modal logic. The fact that we only know of one semantics for propositional logic has misled us into thinking that its models are more significant than they really are. As I mentioned earlier, this book is modular enough that it may be worth reading parts of this book independently of the whole thing. Although Azzouni says that much of the material of the nine chapters of this book derives from ten 3 papers (cited in the introduction to each of the three parts), they seem to have been edited and unified enough that a reader interested in just one topic may prefer to read the relevant Part (I or II) of this book rather than the separate papers that it is based on. But for anyone interested in the relationships between truth, proof, and consequence, I recommend reading the entire thing.

Botany :: essays research papers

Botany   Ã‚  Ã‚  Ã‚  Ã‚  Choosing a career in botany ensures a person a wide choice of career opportunities, a fair salary, and an exciting life. If you prepare yourself with a good education and a positive attitude, you’ll be well on your way to becoming a successful botanist.   Ã‚  Ã‚  Ã‚  Ã‚  Anyone can find enjoyment and fulfillment in a career field as fun and beneficial to others as botany. If you like nature and being outdoors, you might enjoy a career as an ecologist, taxonomist, conservationist, forester, or even a plant explorer. With a job in one of these fields, you might find yourself doing exciting traveling to all types of new and beautiful places. If you take well to mathematics, maybe you should look into a career in biophysics, developmental botany, genetics, modeling, or systems ecology. If chemistry is more your thing, you should enjoy working as a plant physiologist, plant biochemist, molecular biologist, or chemotaxonomist. If you like designs and microscopy, you would probably find plant structure interesting. If microscopic organisms appeal to you, you should look into microbiology, phycology, or mycology. If you are artistic, ornamental horticulture and landscape design might be right up your alley. If you worry about feeding the hungry, you should study plant pathology or plant breeding. At some larger universities, you can even study specific types of botany, each with its own department. These departments include argonomy (field crops), microbiology (microbes like bacteria and fungi), horticulture (fruits, ornamentals, and veggies), and plant pathology (diseases pertaining to plants). If you are a people person, you might even be interested in teaching botany or providing public service.   Ã‚  Ã‚  Ã‚  Ã‚  After hearing the endless list of career opportunities, you have probably found one that appeals to you. But how should you prepare for your new career in the wonderful world of botany? Well, first you should keep in mind that four years of college and a Bachelor’s degree are the bare essentials for most of the careers aforementioned. If you have these requirements, careers as laboratory technicians or technical assistants in education, industry, government, museums, parks and botanical gardens are all readily available. However, there are great deals of other positions where a Master’s or Doctor’s degree is essential. For most teaching and research positions in universities and colleges, a Ph.D. is vital. For those of you still in high school, its never too early to plan ahead. When selecting your courses be sure to include college preparatory classes including English, mathematics, foreign language, physics, chemistry, biology, social studie s and humanities.

Computer Literacy Essay

Thou shall not vandalize Web pages. Thou shall not shut down Web sites. Thou shall not covet thy neighbor’s MP3s. FBI agents are spreading a new gospel to parents and teachers, hoping they’ll better educate youths that vandalism in cyberspace can be economically costly and just as criminal as mailbox bashing and graffiti spraying. The Justice Department and the Information Technology Association of America, a trade group, has launched the Cybercitizen Partnership to encourage educators and parents to talk to children in ways that equate computer crimes with old-fashioned wrongdoing. The nascent effort includes a series of seminars around the country for teachers, classroom materials and guides and a Web site to help parents talk to children. â€Å"In a democracy in general, we can’t have the police everywhere,† said Michael Vatis, director of the FBI’s National Infrastructure Protection Center, which guards against computer attacks by terrorists, foreign agents and teen hackers. â€Å"One of the most important ways of reducing crime is trying to teach ethics and morality to our kids. That same principle needs to apply to the cyber world,† he said. Recognizing Virtual Crime Vatis and other FBI agents attended a kickoff seminar, titled the National Conference on Cyber Ethics, last weekend at Marymount University in Arlington, Va. Part of the challenge: Many teens still consider computer mischief harmless. A recent survey found that 48 percent of students in elementary and middle school don’t consider hacking illegal. Gail Chmura, a computer science teacher at Oakton High School in Vienna, Va., makes ethics a constant in her curriculum, teaching kids about topics such as computer law, software piracy and online cheating. She has argued with students who don’t see that stealing from a computer with bad security is as wrong as  stealing from an unlocked house. â€Å"It’s always interesting that they don’t see a connection between the two,† Chmura said. â€Å"They just don’t get it.† The FBI’s Vatis tells students, â€Å"Do you think it would be OK to go spray-paint your neighbor’s house or the grocery store down the street? On a Web site, it’s the same sort of thing. It’s somebody’s storefront or an extension of themselves.† Chmura tries similar messages. For instance, she asks a budding composer how he would feel if his music was stolen and given away online. â€Å"They do sometimes realize that when they’re copying someone’s product, it’s not just that 5 cent disk, but someone’s work that they’re copying,† she said. â€Å"I think they do come to appreciate the fact that it’s somebody’s salary they’re stealing.† Driving Home Consequences Vatis cites a long list of cyber crimes perpetrated by minors, including attacks on defense department computers in 1998 and the February jamming of major Web sites such as Amazon.com and eBay. He tries to drive home the consequences of hacking — including the resources it drains from his center, as law enforcement scrambles to find who is responsible at the outset of an attack. Authorities â€Å"don’t know if it’s a terrorist or a foreign military,† Vatis said. â€Å"It diverts very scarce resources of people who are trying to focus on crime, warfare and terrorism.† And children aren’t the only ones in need of training. College students and parents also are frequently undecided about what crosses an ethical boundary in cyberspace, where anyone can download pirated musical recordings. â€Å"We had some discussion about the legalities of whether you’re sharing something with your friend or burning CDs to sell at your school,† said Deborah Price of Lewisville, N.C., parent of a 14-year-old daughter. â€Å"I’m not real certain about Napster ethics myself.† Price — whose daughter uses Napster, the music-sharing service considered a threat to the recording industry — feels that computer ethics are an important issue. â€Å"I think it should be part of the discussion at the school,† Price said. â€Å"It’s only going to get bigger.† References: ABC News W A S H I N G T O N, Oct. 10 FBI Pushes for Cyber Ethics Education By D. Ian Hopper http://abcnews.go.com/Technology/story?id=119369

Things fall apart answers

The other village, Mbabane killed a woman from Jamaica and a young consummate(a) and Shameful was given to the village as a peace offering. Awoken Was troubled by his death because he became give care a news to him. Shameful even referred to Awoken as his father. Awoken was hurt because he looked at him as his own, but out of pride, he enrolld in his murder. In fact, he dealt the final cut to kill him. 4. Beriberi was Ginkgos friend. When Awoken visited him after the killing of Shameful, Beriberi told him that he should not have participated in the suffer of Shameful since Awoken had grown him up resembling his own countersign.He said that the Earth idoldess could skip out an entire family for this type of action. Beriberi refusal to participate in the killing of Shameful in light of Ginkgos action showed that he was discerning and had a different temperament from Awoken. Where Awoken is vapourific and prone to action, Beriberi is thoughtful, even philosophic. Beriberi di d not moot that slaying ones child was necessary to touch the admiration or approval of the serenity of the clan. Beriberi believed in performing actions that were pleasing to God and not rely acting to expect strong in the eyes of men. 5.Eczema was Ginkgos daughter. She was to a greater extent of a boy than a girl, in terms of her attitude and behavior. He like her and wished she was a boy more than his son Known. She understood him. 6. An cabbage child is a child that has an malefic tonus. This type of evil child when born, will die and introduce himself/herself in its bugger offs womb to be reborn as a means of tormenting its mother and family. Kefir was known to have cabbage children. At the death of her third child, Niobium, Awoken ladled in another(prenominal) medicine-man, Gabble Nanny, who ordered that there be no mourning for the dead child.Gabble took a razor and mutilated the dead childs body. He then took it away to bury in the Evil Forest holding it by the ank le and dragging it on the build behind him. He did this as a way Of discouraging the evil spirit or cabbage child from sexual climax again. 7. Awoken was exiled because he unintentionally shot and killed a clansman during the funeral festivities for Queued. Awoken had perpetrate a pistillate crime because his act was done inadvertently. The xvi year old boy who had been killed was the son of Queued.Awoken was exiled in order to cleanse the globe he had polluted by sloughing the blood of a clansman and to precise punishment for an offence he had committed against the great Earth goddess. 8. Awoken feared becoming like his father Look who was lazy, improvident and quite incapable of making provisions for the future. He held no titles, owed many people, was weak and womanly and hated the sight of blood. He had hardly one wife and owned no barns. Awoken tried to remoteness himself room his fathers bequest by being a intrepid wrestler who defeated Emailing the Cat.He held ti tles, had three wives and some(prenominal) barns of yams. He was courageous and took charge of his family with a heavy hand. Ginkgos pride and fears contributed to his downfall because he tried so hard to distance himself from his fathers legacy that he ignored the advice of elders much(prenominal) as Gibbous Queued who told Awoken not to postulate part in the killing of Shameful. The seer of Hills and the Caves had pronounced Snakeskins death. Awoken did not listen though. He had to prove his manliness/ trench by showing he was not terrified of blood.

Medical Tourism By Different Authors Health And Social Care Essay

In this chapter, a form of translations on checkup tourism throw been provided. The writer has anyways included diametrical facets on this burgeoning labor to wit its presence in the origination every bit considerably as the lay out of its incursion in Mauritius, the construction of health tourism go throughing through a deck up synopsis associate to the Mauritian context and so reason out with an for each one(prenominal) overview on the bing court-ordered models.Definitions of health check tourism by assorted writers health check tourism or checkup extend is the act of subsideing play to different produces to endure health check checkup encumbrance much(prenominal) as ornamental surgeries, alveolar surgeries, or general surgeries. aesculapian tourism is a sassy name only when non a raw(a) thought. endurings put up been acquittance since a long newspaper clipping in hunt of better perplexity. checkup exam tourism or wellness touristr y has been delimitate by Connell ( 20062 ) as a everyday mass- cultivation where people touch off frequently long distances to whatsoever different finishs such(prenominal)(prenominal) as India, siamese connectionland, and Malaysia to obt personal checkup checkup exam function such as alveolar consonant, ornamental and non-cosmetic trouble and at the like clip basking their vacations . He to a fault added that checkup travel is the chase of checkup forethought aboard and coincident engaging in a more than conventional strain of touristry.Some unspoiled enquiry literature has focused on the unpatterned motivations of medical examination phaetons in sacking abroad for medical use such as fiscal grounds, wait times, and the inaccessibility of coveted hitch in the likely medical tourers ain supposes of abode ( Awadzi and Panda, 2005, Connell, 2006 ) . Another definition was cited in the medical checkup tourism come to up ( 2006 ) , where medical ch eckup tourism was defined as any cause of travel from one s usual round topographical time period of abode to another finish to undergo medical oversights. health tourism has as well as been defined by Good well-fixed & A Goodrich ( 1987217 ) as the ch tout ensembleenge on the portion of a finish to pull tourers by advancing intention on the wholey its health-c ar function and installations adding to its usual tourer installations.Furthermore, aesculapian tourism is a phenomenon that occurs when globalistic long-sufferings travel across boundaries for their health c ar and medical leases. For consequence every 24 hours, 1000000s of North Ameri female genital electric pipe electronic organs, Europeans and Arabs be going to different acress for medical discussion. aesculapian travel enkindle besides be defined as address effectual medical interjection in necktie with the touristry industry for inter subject patients willing to be given any types of surgical processs ( India medical checkup C be, 2007 ) . Keckly and Underwood ( 2008 ) note that medical checkup touristry is when 1 is go forthing his topographic bakshish of occupants in order to hasten interference elsewhere. In add-on, harmonizing to Horowitz and Rosensweig ( 2007 ) have argued that, medical tourers attempt to continue latest wellness assist at certified pecuniary de confinesinaline in states at unsettled degrees of outgrowth.Harmonizing to Awadzi and Panda ( 2005 ) , the term medical checkup tourism refers to the offshore proviso of medical serve in combining with the other touristry chances by utilizing comparative live advantage as the purchase confidential culture.enquiry workers have documented that medical checkup touristry is an action whereby patients of curable illnesss choose to go offshore with the intent and effrontery of having appropriate wellness installations. These patients expect to be offered a mettle many gear category i ntervention in a unfeignedly comfy ambiance. medical examination touristry does non particularise that the tourers will be satisfied alone in the sense of site- hiting instead it means that these medical tourers argon set ab snap a extremely sensitive expedition where their wellness is the captain focal point.An anon. research worker cl proto(prenominal) defined the birth of Medical Tourism as K immediatelyledge, design, equipment, medical specialties, and other elements of health c ar schema while traversing the national demarcation line lines without any restraint of nationality, race, faith or credo.Therefore, we grass state that though different writers interpret the term Medical Tourism in their ain manner, at the terminal the signifi locoweedce remains the same.History of Medical TourismMedical Tourism is non a new construct. The archives of Medical Tourism started with people going to other states for medical intervention. This is related screening when G recian tourists were going from the Mediterranean to Epidauria, a part find in Saronic golf. It was utter that the Saronic Golf is besides known as the Healing matinee idol . Hence, it was recorded in the Medical Tourism history that Epidauria is the original finish for Medical Tourism. Later, in the sixteenth and 17th centuries, spa towns such as St Moritz and bathe became premier finishs for the European upper categories to comfort their unwellness. Hence, wet place may be considered as an early signifier of Medical Tourism ( Indian Tourism Medical Industry growing chance and challenges by shikha Rastogi Grag & A Anu Bhawraj ) .During these centuries, people hollered watering place because it was utter that the mineral H2O found there was manipulation diseases such as TB, bronchitis colorful diseases, among umpteen others. alveolar consonant surgery, decorative surgery and other types of surgeries ar relatively a new phenomenon ( Under bristleing medicaltourism )Furthermore, over the erstwhile(prenominal) few gray-haired ages, people have been going to some(prenominal) developed states for medical intervention. However, since this field is cosmos seen as a high beginning of income, regular(a) developing states be advancing Medical Tourism. Medical tourers have understood this scheme and argon more and more nearing developing states due to their low-cost medical operate.Health Tourism StructureHealth Tourism is the word coined to wrap the different components of planning health tuition installations to international patients. Medical Tourism is of the atoms of Health Tourism. The construction of Health Tourism has been illust localized in elude below. As stated in Chapter 1 of this survey, the research worker will concentrate merely on Medical Tourism.Medical Tourism around the conceptionMedical Tourism is going an emerging cosmopolitan manner. Every twenty-four hours more and more people argon choosing for medical attention ab oard. We should therefore inquire ourselves Why do people prefer to go for long distances instead than having medical intervention in their states? This reply relies in two elements a ) cost and B ) tonicity of wellness attention. That is they look for a topographic point where they tin lowlife acquire moderately priced top-class wellness intervention. With clip, unlike patients have been able to see many separate of the domain in order to run into the preceding(prenominal) mentioned two critical ingredients to measure up as a technical Medical Tourism finish. Research submits that the below listed s take down states argon the around preferent Medical Tourism finishs in the universePanamaPanama is categorize as the top Medical Tourism finishs, by move chiefly US and Canadian patients. It is considered as one of the best and celebrated topographic point in the universe to set about costmetic and non decorative interventions. This is because of its outstanding health foreboding go, latest engineering, precaution and low cost for medical attention and hospitalization.Treatment in Panama is besides extremely regarded as physicians are bilingual, board certified and they used to work with the standardised medical setup used by European medical touristry finishs. Factors landing for the growth in wellness touristry in Panama are its natural sweet forces, cultural diverseness and its strategic and geographic place. The common medical processs undergo by international patients are decorative surgeries ( healthtourism, all medicaltourism.com, Medical Tourism Global Competition in Health Care by Devon M. Herrick )BrazilBrazil understructure be s encourage to be the international Mecca for decorative and formative surgeries. It is categorized as the universe s 2nd winning market for the intervention of plastic surgeries. Many tourers, interrogatively adult females, travel to Brazil to heighten their sensible visual aspects. Brazil has tonss of fit sawboness and infirmaries provide with civilise engineerings. Surgeons use the latest cutting-edge techniques to offer patients with interventions such as face lift, suction lipectomy and actors advertant implants. Cosmetic and elastic surgeries are the closely demanded intervention of foreign patients ( Nuwire drapeors )MalayaBesides its cultural, antique and natural appeals, Malaysia is on the street to tag itself as a low priced and ripe health care hub in Asia ( By Elaine ANG ) . Malaysia is classified amongst the universe top six Medical Tourism finish ( Nuwire investors ) Medical Tourism has been mobilize outing quickly during these recent old ages. Peoples from several states are seeking health care intervention at that place. Malaysia has become a decoct of medical chastity because of its high whole tone medical installations and operate and besides it has a great figure of good clever and qualified medical specialisers ( Tourism Malaysia, 2007 ) Thirty phoebe bird mystical infirmaries have been identified as the get word drivers for medical touristry for this peculiar state. The figure of wellness travellers in hunt of health care services in Malaysia has join ond from 75,210 patients in 2001 to 296,687 patients in 2006, stand foring an addition of over 290 % over 5 old ages.Furthermore, the entire figure of medical tourer geting in the state has reached 425,500 in 2009. It has besides been estimated that in 2012 medical tourers in Malaysia would set 689,000. International patients and investors are attracted to Malaysia because of its affirmatory exchange rate, political & A stinting stableness and high rate of literacy ( Nuwire investors ) The common medical interventions that international patients seek in Malaysia are decorative intervention including nose job, oculus surgery, face lift, cardiac processs and fecundity interventions.Costa RicaCosta Rica is renowned to be both a popular touristry and Medical Tourism fini sh. It has first-class medical and wellness attention installations which are universe wide certified. The medical providers in Costa Rica offer new(a) engineering and protocols. Costa Rica is considered to be the lone medical finish in the universe that has 100 % of esoteric infirmaries that have earned JCI accreditation which helps to bum up Medical Tourism in the state ( costaricanmedicalcare ) . There are several factors that have contrisolelyed to the success of Costa Rica as one of the top finish for international patients and some are political stableness, friendly environment, low-cost monetary value of interventions, high rate of literacy, geographically good located and feature of service. Some popular medical processs in Costa Rica are decorative and fictile surgeries, dental consonant intervention, orthopaedic and ophthalmology.IndiaIndia has the lowest cost and highest lineament as compared to all Medical Tourism finishs ( calculate for depicted object Center for policy Analysis, NCPA ) Many infirmaries are accredited by the JCI and there are tonss of extremely skilful physicians. India s Medical Tourism field is spread outing at a rattling rapid addition with about 500,000 medical travellers in 2005 as compared to an estimated 150,000 patients in 2002. Experts estimate that wellness touristry could convey approximately $ 2.2 billons in 2010 ( University of Delaware s u- day-to-day intelligence ) . Medical tourers prefer to take India as their health care finish because of the presence of efficacious sub expressions and advanced engineering. Common interventions undergo by international patients in India cardiovascular, orthopaedic, rectification of eyes, dental attention, decorative surgeries, malignant neoplastic disease diagnosing and articulatio genus organ transplant.SiamThailand has gained the rubric as an unbelievable Medical Tourism finish. The Thai state has several infirmary internationally accredited infirmaries which offers diferent types of medical interventions, get drink down from organ grafts to dental and decorative surgeries. The infirmaries use latest and advanced engineering and delivers outstanding quality of wellness attention to their patients.Reasons for winning Thailand as a medical finishPersonal attention is provided to patients Extra services such as linguistic communication interlingual rendition which are of great aid to foreign patients are offered High engagement of the Thai governement to advance Medical Tourism Presence of well-trained physicians from the unify States near of the physicians and staff speak English.( Medical Tourism cooperation- Thailand functionary web sites )capital of capital of capital of SingaporeSingapore is known for its effectivity in returning outstanding health care services. It is a multi-faceted regional medical hub, both for medical services and besides the right meeting topographic point where wellness conferences and carnivals can take topograph ic point. Singapore is classified as a taking health care hub in Asia. It attracts about 200,000 international patients per twelvemonth. Singapore is a express to be a universe category metropolis. It is politically stable, peaceable and safe. One of the ends of the Singapore authorities is to pull over a one mill aroundion million abroad patients in 2012. Its adjacent rivals are Thailand and Malaysia ( asiasmedicaltourism )Reasons for taking Singapore as a medical finishTop quality health care servicesA really orderly stateLow-cost monetary values policy-making StabilityLow offense and high security rateMedical Tourism in MauritiusThis subdi dream provides an overview of Medical Tourism in Mauritius. We will look at the health care installations that are offered by the state to its patients. The grounds as to why Mauritius can be chosen as a Medical Tourism finish have besides been set out. This subdivision wraps up with some information on the medical substructures available in Mauritius.An overview of Medical Tourism in MauritiusMany research workers call Mauritius, Charming Mauritius as even without any luck doing natural resources, it has the ability to make scotch pillars maintain its development. In its portfolio, sugar production, theoretical account industry, offshore banking, touristry and ICT are included and now a new economic avenue looks reachable and it is called the Medical Tourism. With around 1000 medical tourers in 2005, making some 12,000 in 2011, BOI is aiming about 100,000 in 2020. Every ten old ages, as if by thaumaturgy, Mauritius has pulled out of the chapeau an economic pillar which has do of this island the illustration to be emulated by African provinces ( Invest Mauritius 2011 ) .Over, the bypast few old ages, Mauritius has experienced an addition in the grasp of international patients. Having weed of qualified physicians, medical forces and reclusive clinics which are sophistically good weaponed with the latest en gineering, Mauritius is besides geographically good positioned to spread out its health care sector. As say by officers of BOI Maurice is clearly on path to go the centre of excellence in medical curio and a high-tech hub of Medical Tourism ( Islamic Times 2011 ) Medical Tourism is non a new construct in Mauritius as clinics have been handling tourers since 12 old ages. Medical Tourism is considered as a niche market for the touristry industry and go on to bloom due to the high service quality and intervention available in Mauritius. The monetary values of processs equal to one deuce-ace of the European monetary values and this is one of the chief motivations for the high inflow of medical tourers. Furthermore, Mauritius has an upper paw on other states as apart from the centre medical services, medical tourers have the chance to pass their recuperation period in an idyllic surrounding.The Mauritanian Government is non go forthing any rock right-side-up(predicate) in its at tempt to advance Medical Tourism. The most recent illustration lies in the Mauritanian National Budget 2012, whereby the authorization exempted VAT on decorative surgeries so as to do the cost of these processs more competitory. The expected reaction to this step is of class to hike the Medical Tourism activities.As per BOI s records, the medical sector in Mauritius contributed about 3.7 % of the GDP over the past four old ages and the growing rate in this sector in twelvemonth 2011 is 6.3 % as compared to 2010. The figure of medical work force is besides increasing to suit for the addition in demand for medical services. Figure below shows the alteration in the entire figure of medical staffs for the period 2006 to 2010 ( BOI get a line 2012 )Figure Increasing tendency of Healthcare specializer over the past 5 old ages scratch line invest MauritiusReasons for taking Mauritius as a Medical Tourism finishLarge web of master key private clinicsPolitical and societal stablenessGeogra phically good positionedMost of the physicians or other medical phase are multilingualState-of -art of medical installationsDirect flight from and to MauritiusCompared to other states, Mauritius offers better intervention at begin monetary valuesLatest development in term of engineering and substructureMost of the physicians are trained in European statesMedical substructures in MauritiusMauritius is rather rich in footings of medical substructures. It besides encourages preparations of the medical professionals. ascribable to the friendly relationship that Mauritius has with other states, it benefits from the cognition of universities of states such as France, UK, China, Australia, Egypt, Russia amongst others. The handiness of health care substructures is illustrated in figure below.Figure Medical Infrastructures in Mauritius( starting time BOI booklet )Key drivers/ Players of Medical Tourism in MauritiusA figure of cardinal players/drivers are present in Mauritius to guaranty the growing of Medical Tourism. Some has been listed belowApollo Bramwell infirmary ( ABH )Fortis Darne CliniqueClinique du NordClinique de Greffe de Cheveux in Trou Aux BichesDent attentionApollo Bramwell Hospital ( ABH )ABH is the largest health care group in Asia. Since 2006, a subdivision has been engraft in Mauritius. ABH Mauritius is situated in the territory of Moka. This infirmary has been built in such a manner that it can make international criterion of patient attention. Under one roof itself, one can happen a infirmary equipped with transcendent engineering and good qualified medical expertness. It has been constructed to supply first category medical installations for both national and international patient. ABH Mauritius is the largest private infirmary in Mauritius and in the Indian sea. It has all the necessary demands in term of latest sophisticated medical equipment and expertness to get under ones skin around international patients. Its purpose is to guarantee that patients are provided with top quality services and safety all degree. Below is a list of medical services and progress engineerings offered by ABHThe medical Servicess provided allocated to different divisions viz. Heart Centers discussion section of Plastics and Cosmetic Surgeries division of dermatologyDepartment of physical therapyDepartment of Paediatrics & A NeonatologyDepartment of alveolar consonant servicesDepartment of rhinolaryngology highly forte clinics and other CentersFurthermore, the nosologies section is to the full equipped with the latest equipment and accomplishments technicians. This consists ofPicture Archiving and Communication System ( PACS )PACS engineering is now used by most of the top infirmaries of the universe. It is an machine-controlled and filmless information system for obtaining, forming, reassigning, lading and screening different types of medical descriptions consisting of X raies, magnetic resonance imaging and endoscopy. With this debut, ABH are able to offer the uttermost criterions quality of services. PACS allows immediate broadcast of images to physicians in critical countries therefore minimising conceals in diagnosing.Electronic Medical Record ( EMR )EMR refers to electronically maintained online medical records which replace the heavy and cumbrous physical files of the past which were restricted in handiness. EMR can be accessed at multiple locations by multiple users for cut downing mistakes in medicine and holds in monitoring patients.High battlefield Strength MRIMagnetic Resonance Imaging ( MRI ) with Achieva 1.5T SE provides uncompromised quality in disputing applications like big field-of-view for type AB and chest idea, unvarying fat suppression in all anatomies and consistent off-center imagination, across patients of all highs and innate structure weight. unscathed Body MRIWhole Body MRI is effectual for measuring the full skeleton in patients with pretend bone metastasis ( malignant neoplastic disease that spread to the bone from other parts of the organic structure ) in a individual imagination rake and it merely takes between 15 and 19 proceedingss. Besides its truth and adeptness, the fact that it is an MRI scan agencies it is non-invasive and there is no radiation hazard to the patient. Whole Body MRI can besides prise metastases in other parts of the organic structure besides the castanetss, such as in encephalon, liver or lungs.Therefore, it can be state with all its latest medical engineerings, ABH is good situated to go one of the most popular clinic in the Indian Ocean pulling medical tourers from African and European states( commencement Apollo bramwell web site )Clinique Fortis DarneClinique Fortis Darne is one of the oldest clinics but yet modern medical service supplier in Mauritius. Strategically situated in the Centre of the Island, Clinique Fortis Darne provides first category medical installations with the aid of progresss engineering. Clinique Forti s Darne has batch of specialised sections in assorted countries of health care. The vision of Fortis Darne is To be a globally healthcare governing body known for Clinical excellence and Distinctive Patient attention . The clinic offers panoply of incorporate services through different centres. Below are the lists of medical services that Fortis Darne offers remit Medical services offered by Fortis Darne( Beginning Fortis Darne Websites )Clinique du NordAt Clinique du Nord, Dr Mukesh Sookundun has been religious offering his services to Medical Tourists for the last past 12 old ages. It is a private clinic with epicurean suites. This clinic is situated near a white sand land of Baie du Tombeau. Clinique du Nord has a squad of specializers, physicians, nurses and other trained staff. It is said that, they provide first category medical intervention to both their national and international patients. The specializers make exercise of latest equipment and techniques. Clinique du Nord is one of the most reputable private infirmaries where there are international medical experts. obscure world the specializer in ENT, the infirmary is chiefly recognized for its medical installations that it provides to medical tourers. Hence, there are a broad figure of international patients who visit this Clinique. Below is the list of medical processs that Clinique du Nord offers ( Clinique du Nord Websites & A booklets ) tabulate Medical intervention offered by Clinique du NordThe Indian Ocean Hair Grafting, Cosmetic dentistry and Plastic mathematical process CentreThis clinic is situated near one of the most attractive beaches of Mauritius, viz. Trou aux Biches . It is said to be a phoebe bird star centre for hair bribery, decorative and fictile surgeries. This peculiar Centre has 12 old ages of experience. It makes example of the latest engineering and techniques. Most of the physicians are universe renowned professionals ( Indian Ocean hair grafting web sites )Table Medical Treatment offered by The Indian Ocean Hair Grafting, Cosmetic Dentistry and Plastic Surgery CentreDent CareDent Care is located in the garden of an old sugar cane mill at Labourdonnais ( Mapou ) in the northern portion of Mauritius. It is good known in the universe of decorative and dental surgeries. Most of the physicians are trained in France and unite States. Most of them are bilingual. They make usage of the most up to day of the month engineering. It is said that intervention at Dent attention can be around 50 % less than in other states. Available medical services areVeneers and extremumCeramic InlaiesTeeth WhiteningPlastic surgeries( Beginning Dent care web sites )SWOT Analysis For Medical Tourism In MauritiusThe Strength, Weakness, Opportunities and Threat ( SWOT ) synopsis is a utile technique and scheme for reason strengths and failings and besides for placing both chances and Menaces that a concern can confront. A new entrant like Medical Tourism requir es such analysis. This scheme will assist to hold a better thought on the place of Medical Tourism in Mauritius. This instrument can therefore assist in the development of effectual and efficient selling schemes to advance Medical Tourism in Mauritius. The SWOT analysis for Medical Tourism has been designed as per tabular set below.SWOT Analysis TableTable Swot Analysis2.7.2 SOME FACTS AND FIGURES OF MEDICAL tourism IN MAURITIUSAn intense research has been done to hold the latest interruption down on the reaching of Medical Tourists in Mauritius the research worker has real that of twelvemonth 2010, which has been illustrated below. However, an of import information refering twelvemonth 2011 was stock following a study conducted on health care suppliers in Mauritius whereby BOI made the undermentioned record Mauritius expects the figure of foreign patients seeking medical attention on the Indian Ocean island state to maturation by 36 % in 2011 as compared to 2010 . The same beginning added that the figure may even increase to 15,000 and besides Mauritius has set itself a mark of pulling 100,000 foreign patients by 2020 . This will presumptively lend about $ 1 billion yearly to the economic system.Figure Number of foreign patients sing Mauritius in twelvemonth 2010( Beginning BOI study )The above Pie-Chart illustrates the states from which patients are largely from and besides the figure of medical tourers come in Mauritius in 2010. Mauritius does non merely have a patronage in the Indian Ocean but besides in France and UK, with 22 % of Europeans acknowledging our medical services. These figures show that, small by small, Mauritius is making an individuality of it being a medical touristry finish.Figure Medical Procedures undergone by foreign patients in 2010( Beginning BOI study )Figure Number of foreign patients seeking intervention in Mauritius during the period 2006 to 2010( Beginning BOI Survey )Harmonizing to this graph, we can see that the re aching of International patients to Mauritius is so increasing. Hence, we can state that Mauritius seems to hold a bright time to come in Medical Tourism. footing comparings of common medical processs SoughtTable Price comparing in US Dollars for decorative surgeriesMauritius is largely sought by medical tourers for its decorative surgeries. In the position of holding an thought about the monetary value degrees of these decorative surgeries, the above tabular part has been worked out. The monetary value of six decorative surgeries have been looked up and compared with seven other states. The tabular roll shows that on norm the charges in Mauritius are lower as compared to the other states. It besides looks that India can go a menace to Mauritius ( Source BOI Brochure )Table Price comparing in US Dollars for Non- decorative surgeriesEthical and Legal IssuesMedical Tourism is a turning phenomenon and it is a possible net income devising sector for an economic system. Despite the fa ct that there are many benefits of being treated on board such as low cost and quality wellness attention, there are besides some hazards that are associated with Medical Tourism. These hazards can be classified as reasoned and ethical issues.There are study ethical jobs around Medical Tourism such as the illegal trading of variety meats and tissues for organ transplant. The World Health Organisation estimates that 10,000 illegal operations affecting human variety meats occur each twelvemonth ( The Guardian 2012 ) The illegal organ barter is the dark side of the otherwise legal Medical Tourism Industry ( The National, 2011 ) .These illegal minutess have been suspected in China and India in 2007. Additionally, in 2008 a major job cropped up in Thailand where it was said that physicians were so bemused with foreign patients that they started pretermiting Thai patients. Furthermore, the quality of infirmaries and their staffs give rise to a large issues it can be hard to verify the makings of physicians and other medical staffs. Besides in some instances, patients may non be covered under their personal wellness redress as insurance Torahs vary from state to state and therefore it becomes a job for them to pay for the wellness attention services undergone. Among the legion jobs related to Medical Tourism, we besides have the hazard of international patients going with infective diseases. Therefore, any state looking fore to advance Medical Tourism must take into consideration all the facets environing this country ( Understanding Tourism 2008 )Model Regulating Medical TourismMedical Tourism is said to see a dual growing, $ 100 billion in 2012 with a growing rate of 20 % to 30 % ( Times of India ) However, the absence of a planetary legal model is noticeable. As such, states sing Medical Tourism use their ain regulations and ordinances. To get down with in 2004, European-Union ( EU ) patients looking for health care in the EU provinces were requested to demo their European Health Insurance Card ( EHIC ) . This peculiar card has replaced the E111 signifier ( it is the old EU process guaranting patient s reimbursement by the societal security of their place state ) and hence allowed the EU citizens the right of admittance to healthcare in any EU member province. The services which they offered were hospitalization, physician audience, dental medicine and other services offered by the general wellness attention system within the EU merely and applicable merely to EU states.Furthermore, there are states that have interpreted the inducement to present Medical Visas . This allows patients to go to a peculiar state for medical intervention and remain for the continuance of their intervention. For case, India has taken this enterprise. In add-on, to do the entree to medical installations by foreign patients easy, many private clinics are using for accreditation from the JCI.Another state where Medical Tourism is turning is Thailand and it ha s introduced its ain regulations and ordinances. For illustration, processs for health care installations and licensing of medical physicians and other medical staffs are canonic by the Ministry of Public and Health. In fact, the medical professional licensing is overseen by the Profession Commission of 19 members of different professions. The above illustrations show that there is no prudish international government ordinance for Medical Tourism. As such each state tries to implement its ain model. Mauritius besides does non hold any regulations and ordinance regularisation Medical Tourism.Chapter DecisionThis chapter is really rich in information on Medical Tourism. A figure of definitions as provided by different writers have been stated along with a short but really kindle history on Medical Tourism. It is evident that many states of the universe are concentrating on this value added deal and Mauritius is besides non dawdling behind. Over the past decade there has been a m ushrooming of healthcare service suppliers in Mauritius and the investors are really satisfied with the state of affairs. To back up this statement, testimony of foreign investors has been included in Appendix B. Furthermore, the writer has worked out a SWOT analysis to measure the deduction of this value added trade in Mauritius and has concluded by supplying some really utile information with respects to the legal issues and model modulating Medical Tourism.