The Hun-Driven Barbarian Invaders of the Roman Empire

The Mongol Great Khan Genghis ancient precursor, Attila,  was the devastating fifth-century Hun warrior  who terrified all in his path, before dying suddenly, under mysterious circumstances, on his wedding night, in 453. We know only limited, specific details about his people, the Huns—armed, mounted archers, illiterate, nomadic Steppe people from Central Asia, perhaps of Turkic rather than Mongolian origin and responsible for the collapse of Asian empires. We do know, however, that their actions induced waves of migrations into Roman territory. Later, the recent immigrants, including Huns, fought on the Roman side against other movements of people considered—by the proud Romans—barbarian invaders. [T]he status quo of the period was disturbed not only by their direct action but even more by their being instrumental in setting into motion the great upheaval of peoples commonly known as the Và ¶lkerwanderung.~ The Hun Period, by Denis Sinor; The Cambridge History of Early Inner Asia 1990 The Huns, who appeared on the borders of eastern Europe, after A.D. 350, continued to migrate in a generally westward direction, pushing the peoples they encountered further west into the path of Roman citizens. Some of these, mainly Germanic, tribes eventually set out from Europe into northern Roman-controlled Africa. The Goths and Huns Agriculturist Goths from the lower Vistula (the longest river in modern Poland) began attacking areas of the Roman Empire in the third century, attacking along the Black Sea and Aegean regions, including northern Greece. The Romans settled them in Dacia where they stayed until the Huns pushed them. Tribes of Goths, the Tervingi (at the time, under Athanaric) and Greuthungi, asked for help in 376 and settled. Then they moved further into Roman territory, attacked Greece, defeated Valens at the Battle of Adrianople, in 378. In 382 a treaty with them put them inland in Thrace and Dacia, but the treaty ended with the death of Theodosius (395). Emperor Arcadius offered them territory in 397 and may have extended a military post to Alaric. Soon they were on the move again, into the western empire. After they sacked Rome in 410, they moved over the Alps into Southwest Gaul and became foederati in Aquitaine. The sixth-century historian Jordanes relates an early connection between the Huns and Goths, a story that Gothic witches producing the Huns: XXIV (121) But after a short space of time, as Orosius relates, the race of the Huns, fiercer than ferocity itself, flamed forth against the Goths. We learn from old traditions that their origin was as follows: Filimer, king of the Goths, son of Gadaric the Great, who was the fifth in succession to hold the rule of the Getae after their departure from the island of Scandza,--and who, as we have said, entered the land of Scythia with his tribe,--found among his people certain witches, whom he called in his native tongue Haliurunnae. Suspecting these women, he expelled them from the midst of his race and compelled them to wander in solitary exile afar from his army. (122) There the unclean spirits, who beheld them as they wandered through the wilderness, bestowed their embraces upon them and begat this savage race, which dwelt at first in the swamps,--a stunted, foul and puny tribe, scarcely human, and having no language save one which bore but slight resemblance to human speech. Such was the descent of the Huns who came to the country of the Goths.--Jordanes The Origin and Deeds of the Goths, translated by Charles C. Mierow Vandals, Alans, and Sueves Alans were Sarmatian pastoral nomads; the Vandals and Sueves (Suevi or Suebes), Germanic. They were allies from around 400. Huns attacked the Vandals in the 370s. The Vandals and company crossed the icy Rhine at Mainz into Gaul, on the last night of 406, reaching an area that the Roman government had largely abandoned. Later, they pushed on across the Pyrenees into Spain where they drove out Roman landowners in the south and west. The allies divided the territory, supposedly by lot, initially so that Baetica (including Cadiz and Cordoba) went to a branch of the Vandals known as Siling; Lusitania and Cathaginiensis, to the Alans; Gallaecia, to the Suevi and Adsing Vandals. In 429 they crossed the Straits of Gibraltar into northern Africa where they took St. Augustines city of Hippo and Carthage, which they established as their capital. By 477 they also had the Balearic Islands, and the islands of Sicily, Corsica, and Sardinia. The Burgundians and Franks The Burgundians were another Germanic group probably living along the Vistula and part of the group whom the Huns drove across the Rhine at the end of 406. In 436, at Worms, they almost came to an end, at Roman and Hunnish hands, but some survived. Under the Roman general Aetius, they became Roman hospites, in Savoy, in 443. Their descendants still live in the Rhà ´ne Valley. These Germanic people lived along the lower and middle Rhine by the third century. They made forays into Roman territory in Gaul and Spain, without the incentive of the Huns, but later, when the Huns invaded Gaul in 451, they joined forces with the Romans to repel the invaders. The famous Merovingian king Clovis was a Frank. Sources Ancient Rome - William E. Dunstan 2010.The Early Germans, by Malcolm Todd; John Wiley Sons, Feb 4, 2009Wood, I. N. The barbarian invasions and first settlements. Cambridge Ancient History: The Late Empire, A.D. 337-425. Eds. Averil Cameron and Peter Garnsey. Cambridge University Press, 1998.Huns, Vandals, by Matthew Bennett. The Oxford Companion to Military History, Edited by Richard Holmes; Oxford University Press: 2001The Huns and the End of the Roman Empire in Western Europe, by Peter Heather; The English Historical Review, Vol. 110, No. 435 (Feb. 1995), pp. 4-41.On Foederati, Hospitalitas, and the Settlement of the Goths in A.D. 418, by Hagith Sivan: The American Journal of Philology, Vol. 108, No. 4 (Winter, 1987), pp. 759-772The Settlement of the Barbarians in Southern Gaul, by E. A. Thompson; The Journal of Roman Studies, Vol. 46, Parts 1 and 2 (1956), pp. 65-75 * See: Archaeology And The Arian Controversy in the Fourth Century, by David M. Gwynn, in Religious Diversity in Late Antiquity, edited by David M. Gwynn, Susanne Bangert, and Luke Lavan; Brill Academic Publishers. Leiden; Boston: Brill 2010

Innovation At International Foods Or Ifg - 1837 Words

This report provides the analysis of the case study i.e. Innovation at International Foods or IFG. In this report, we will get to know the issues which were being faced by Josh Novak who is the new team manager with the existing staff in the IFG. Josh is mainly from Glow- Foods and Glow Foods was taken over by Innovations at International Foods (IFG). Josh was called up to the company because of the innovative ideas he had for the company which bought growth at Glow- Food by striking the younger market and the same duty he had to follow at IFG. However, Josh and his team were being set back by the procedures and ways that were in the place. The way things were done at IFG was making Josh habituate to the surroundings. His team was in a†¦show more content†¦No matter that your company is new venture or a giant venture, IT plays a significant role and is essential in every sector. Josh and his new team filled with vibrant mind and a great knowledge of this sector. It was an im portant task for them which need a lot of potential and courage to handle a big venture. Josh new innovations and skills will help the company to meet the future demands and they could do well with flying colours. Responding quickly with the help of a new team will encourage Josh to get the desired result and outcome. Josh was familiar that the changeover of his company to IFG would be a bit difficult. As soon as he was a part of IT department at IFG and was taking hold of a new team of his own, we had been warned by Tonya about the forthcoming obstacles he might face. Tonya gave him a glimpse that he could face barriers during his success. These serious obstacles were Rick Visser who was the Chief Technology Officer (CTO) who warned the team that his approval was must to get access to the social media sites. It was important for the team to get access of the sites for a better understanding. Eventually it became more difficult for the team when there was an argumentation held between his team and Ben Nokony because them team directly went to the product team instead of coming to him at first. Meanwhile there was a request which was issued to the team about budget plan for the next fiscal year by Sheema Singh who was the ITShow MoreRelatedInnovation at International Food Essay1191 Words   |  5 Pagesprovides a written analysis of the Innovation at International Foods (IFG) case study. The paper will provide an analysis of the issues that Josh Novak, the new team manager at IFG is facing with the existing staff. Josh has come for Glow-Foods which was a smaller company that has been purchased by IFG. Josh was retained due to the innovative ideas that produced significant growth at Glow-Foods by reaching the younger market. It has now become his job at IFG to do the same. However, as Josh isRead MoreEssay On IT Governance1255 Words   |  6 PagesGreen, P., 2007 outline that for having an effective IT governance the following components are required IT Strategy Committee, IT Steering Committee, Corporate Performance Measurement Systems and Corporate Communication Systems. In the context of IFG IT strategy is to support and deliver actionable information to business unit, it is still considered an auxiliary or support activity. The value of IT and how it has changed to the level to deliver key business functions with higher efficiency mustRead MoreEssay on Innovation At International Foods744 Words   |  3 Pagesï » ¿ Mini Case: Innovation at International Foods Kaibeh Johnson IT-700 Capstone in Information Technology Southern New Hampshire University In discussion with Josh, Tonya foreshadows some serious obstacles to overcome. Describe these obstacles in detail. Big business versus small business has been an issue since business started. Small businesses need to have a solid structure and a large backing of consumers to survive against big business. Josh Novak had a successful modelRead MoreInternational Food Group : Online Marketing With Functional Website Essay1390 Words   |  6 PagesInternational Food Group: Online Marketing with Functional Website Today the IT marketing environment of business has changed than few years back. Where there was only one functional website of the company was used in order to generate leads. . Food Group International is one these businesses who benefited from the use of a functional website. This website was like a personal office for the company which was opened 24 hours in 365 days in a year. It was an ideal way to showcase the mission of IFGRead MoreInternational Foods Essay1351 Words   |  6 PagesAbstract Innovation at the International Foods Josh Novak who owns a small company called Glow Foods, have been selected to be apart of International Foods Group (IFG) team. IFG Tower was Chicago landmark and part of the company’s logo that appeared at every type of food that existed such as cereal box, breakfast meals, snack foods, etc. There are a lot of differences between Glow Foods, and IFG. In addition, John Ahern (CIO) would like to add more customers to IFG, merging the two Glow Foods and IFGRead MoreMarketing Environment Of Business Has Changed Than Few Years Back Essay1176 Words   |  5 Pagesgenerate leads. . Food Group International is one these businesses who benefited from the use of a functional website. This website was like a personal office for the company which was opened 24 hours in 365 days in a year. It was an ideal way to showcase the mission of IFG for end users. In those days, customers were more likely to expect an organization that has its own website. This website was act like a primary sour ce for promoting the business. It helped out the business of IFG as per following:Read MoreInformation Technology With Social Media Prospective Essay1891 Words   |  8 Pages Innovation in information technology with social media prospective When there is proven method of conducting business then there are horizons of innovation are alive all the time. The innovation and creative ideas provide a key role in driving both future as well as real-time success into the core strategies of International Food Group. Marketing is a particularly targeted out of these strategies in real terms. The use of technology at IFG aims to reach its customers in three new ways: ï  ¶ The company

Halucenigenic Plants Essay Example For Students

Halucenigenic Plants Essay Man has used hallucinogenic plants for thousands of years, probably since he began gathering plants for food. The hallucinogens have continued to receive the attention of civilized man through the ages. Recently, we have gone through a period during which sophisticated Western society has â€Å"discovered† hallucinogens, and some sectors of the society have taken up, for some reason or another, the use of such plants. This trend may be destined to continue. It is important for us to learn a much as we can about hallucinogenic plants. A great amount of scientific literature has been published about their uses and effects, but the information is locked away in technical journals. No matter whether we believe the use of hallucinogenic plants is right or wrong, they have played an extensive role in human culture and probably will continue to do so. In early man’s search for food, he tried all kinds of plants. Some nourished him, some he found cured his ills, and some killed him. A few had strange effects on his mind and body, seeming to place him in a foreign world. These plants are called hallucinogens, because they distort the senses and usually produce hallucinations. Although, most hallucinations are visual, some involve hearing, touch, smell, or taste. Occasionally several senses are effected. The actual causes of such hallucinations are the chemical substances in the plants. These substances are true narcotics. Contrary to popular opinion, not all narcotics are dangerous and addictive. The term psychedelic describes such drugs in the United States. In the history of mankind, the hallucinogens have probably been the most important of the narcotics. Their fantastic effects made them sacred to primitive man and may have been responsible for suggesting to him the idea of deity. Hallucinogens permeate nearly every aspect of life in primitive societies. They play roles in health and sickness, peace and war, home life and travel, hunting and agriculture; they affect relations among individuals, villages, and tribes. Medical and religious uses of hallucinogenic plants are particularly important in primitive societies. Aboriginal people attribute sickness and health to the working of spirit forces. Consequently, any medicine that can transport man to the spirit world is considered by many aborigines to be better than one with purely physical effects. Psychic powers have also been attributed to hallucinogens and have become an integral part of primitive religions. All over the world hallucinogenic plants are used as mediators between man and his gods. Other uses of hallucinogens vary from one primitive culture to another. Many hallucinogenic plants are basic to the initiation rituals of adolescents. The Algonquin Indians gave an intoxicating medicine, wysoccan, to their young men for a period of 20 days. During this time they lost all memory, starting manhood and forgetting they had been boys. In South America, many tribes take ayahuasca to foresee the future, settle disputes, decipher enemy plans, cast or remove spells, or insure the fidelity of their women. Sensations of death and separation of body and soul are sometimes experienced during a dreamlike trance. The hallucinogenic properties of Datura, a hallucinogenic plant, have been thoroughly exploited in the New World. In Mexico and in the Southwest, Datura is used for prophecy and ritualistic curing. Modern Mexican Indians value certain mushrooms as sacraments and use morning glories and the peyote cactus to predict the future, diagnose and cure disease, and appease good or evil spirits. The Mixtecs of Mexico eat puffballs to hear voices from heaven to answer their questions. Our modern society has recently taken up the use, sometimes illegally, of hallucinogens on a grand scale. Many people believe they can achieve â€Å"mystic† or â€Å"religious† experience by altering the chemistry of the body with hallucinogens. Whether drug induced adventures can be identical with the metaphysical insight claimed by some mystics, or are merely a counterfeit of it, is still controversial. The widespread and expanding use of hallucinogens in our society may have little or no value and may sometimes even be harmful or dangerous. .u1579c3ef27f19505f78a0cea4ee9f083 , .u1579c3ef27f19505f78a0cea4ee9f083 .postImageUrl , .u1579c3ef27f19505f78a0cea4ee9f083 .centered-text-area { min-height: 80px; position: relative; } .u1579c3ef27f19505f78a0cea4ee9f083 , .u1579c3ef27f19505f78a0cea4ee9f083:hover , .u1579c3ef27f19505f78a0cea4ee9f083:visited , .u1579c3ef27f19505f78a0cea4ee9f083:active { border:0!important; } .u1579c3ef27f19505f78a0cea4ee9f083 .clearfix:after { content: ""; display: table; clear: both; } .u1579c3ef27f19505f78a0cea4ee9f083 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1579c3ef27f19505f78a0cea4ee9f083:active , .u1579c3ef27f19505f78a0cea4ee9f083:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1579c3ef27f19505f78a0cea4ee9f083 .centered-text-area { width: 100%; position: relative ; } .u1579c3ef27f19505f78a0cea4ee9f083 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1579c3ef27f19505f78a0cea4ee9f083 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1579c3ef27f19505f78a0cea4ee9f083 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1579c3ef27f19505f78a0cea4ee9f083:hover .ctaButton { background-color: #34495E!important; } .u1579c3ef27f19505f78a0cea4ee9f083 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1579c3ef27f19505f78a0cea4ee9f083 .u1579c3ef27f19505f78a0cea4ee9f083-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1579c3ef27f19505f78a0cea4ee9f083:after { content: ""; display: block; clear: both; } READ: We Learn About Ancient Civilizations Through Literature, Artifacts, An EssayHallucinogenic plants are used in a variety of ways, depending on the kind of plant material, on the active chemicals involved, on cultural practices, and on other considerations. Man, in primitive societies everywhere, has shown great ingenuity and wisdom in taking advantage of the uses of these plants. Plants may be eaten, smoked, snuffed, drank, rubbed into the skin, and even administered through enemas. Ayahuasca and Caapi are two of many names for a South American vine: Banisteriopsis caapi or B. inebrians. Both are gigantic jungle lionas with tiny pink flowers. A hallucinogenic drink made from the bark of these vises is widely used by Indians in the western Amazon. Other names for the drink are dopa, natema, pinde, and yaje. In Peru and Ecuador, the drink is made by rasping the bark and then boiling it. In Colombia and Brazil, the scraped bark is squeezed in cold water to make the drink. Some tribes add other plants to alter or increase the potency of the drink. In some parts of the Orinocco, the vine is simply chewed. Ayahuasca is popular for it’s â€Å"telepathic properties†, for which there is no evidence. The earliest published reports of ayahuasca date from 1858, but in 1851 Richard Spruce, an English explorer, had discovered the plant from which the intoxicating drink was made. Spruce also reported that the peoples along the Orinocco River in Venezuela chewed the dried stem for its effects instead of preparing a drink. The effects of drinking ayahuasca range from a pleasant intoxication with no hangover, to violent reactions with sickening after-effects. Usually there are visual hallucinations in color. In excessive doses, the drug brings on nightmarish visions and a feeling of reckless abandon. Consciousness is usually not lost, nor is there impairment of the use of arms and legs. In fact, dancing is a major part of the ayahuasca ceremony in many tribes. The intoxication ends in a deep sleep and vivid dreams. The ceremonial uses of ayahuasca are of major importance in the lives of South American Indians. In eastern Peru, medicine men take the drug to diagnose and treat diseases. In Colombia and Brazil, the drug is used in religious ceremonies that are rooted in mythology. In the famous Yurupari ceremony of the Tukanoan Indians of Amazonian Columbia, a ceremony that initiates adolescent boys into manhood, the drug is given to strengthen those who must undergo the severely painful ordeal that forms a part of the rite. The intoxication of ayahuasca or caapi among these Indians is thought to represent a return to the origin of all things: the user â€Å"sees† tribal gods and the creation of the universe and of man and the animals. This experience convinces the Indians of the reality of their religious beliefs, because they have â€Å"seen† everything that underlies them. To them, everyday life is unreal, and what caapi/ayahuasca brings them is the true reality. Peyote is a cactus that grows in rocky deserts. It is the most spectacular hallucinogenic plant of the New World. Peyote is also one of the earliest known plants used by the Aztecs. Peyote is a small, fleshy, spineless cactus with little crowns that sprout from it. These crowns are cut off and sun dried to be eaten. Spanish chroniclers described the use of peyote by the Aztecs. One reported that those who ate it saw frightful visions and remained drunk for two or three days. He stated that the Aztecs ate the plant to give then courage to fight and not feel fear, nor hunger, nor thirst. The Aztecs also believed it protected them from all danger. Opposition to the use of peyote by the Aztecs was strong among the Spanish conquerors. One early Spanish church document linked eating the plant to cannibalism. The Spanish tried to eliminate the use of peyote because they saw the religious hold it had on the Indians. By 1720, the eating of peyote was prohibited throughout Mexico. Despite four centuries of persecution, the use and importance of peyote have spread beyond its early limited confines. Today it is so strongly anchored in native lore that even Christianized Indians believe that a patron saint walks the hills where peyote grows. .u08dd4ff02f548e662280265a38b0b33e , .u08dd4ff02f548e662280265a38b0b33e .postImageUrl , .u08dd4ff02f548e662280265a38b0b33e .centered-text-area { min-height: 80px; position: relative; } .u08dd4ff02f548e662280265a38b0b33e , .u08dd4ff02f548e662280265a38b0b33e:hover , .u08dd4ff02f548e662280265a38b0b33e:visited , .u08dd4ff02f548e662280265a38b0b33e:active { border:0!important; } .u08dd4ff02f548e662280265a38b0b33e .clearfix:after { content: ""; display: table; clear: both; } .u08dd4ff02f548e662280265a38b0b33e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u08dd4ff02f548e662280265a38b0b33e:active , .u08dd4ff02f548e662280265a38b0b33e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u08dd4ff02f548e662280265a38b0b33e .centered-text-area { width: 100%; position: relative ; } .u08dd4ff02f548e662280265a38b0b33e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u08dd4ff02f548e662280265a38b0b33e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u08dd4ff02f548e662280265a38b0b33e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u08dd4ff02f548e662280265a38b0b33e:hover .ctaButton { background-color: #34495E!important; } .u08dd4ff02f548e662280265a38b0b33e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u08dd4ff02f548e662280265a38b0b33e .u08dd4ff02f548e662280265a38b0b33e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u08dd4ff02f548e662280265a38b0b33e:after { content: ""; display: block; clear: both; } READ: Critical Thinking and Perception Paper EssayThe effects of peyote on the mind and body are so utterly unworldly and fantastic that it is easy to understand the native belief that the cactus must be the residence of spirit forces or a divinity. The most spectacular of the many effects is the kaleidoscopic play of colored visions. Hallucinations of hearing, feeling, and taste often occur as well. The intoxication may be divided into two periods: one of contentment and extra sensitivity, followed by artificial calm and muscular sluggishness at which time the subject begins to pay less attention to his surroundings and increases his â€Å"meditation†. Before visions appear, there are flashes and disturbances in color, which are not explainable. The visions often follow a sequence from geometric figures to unfamiliar objects that vary with the individual. In addition to the hallucinogenic plants used by primitive peoples, numerous other species containing biodynamic principles are known to exist. Many are common household varieties like catnip, cinnamon, and ginger. No reliable studies have been made of the hallucinogenic properties of such plants. Some of the effects reported may have been imaginary; other reports may be outright hoaxes. Nevertheless, many of these plants do have a chemistry theoretically capable of producing hallucinations. Experimentation continues wit h plants, common and uncommon, known or suspected to be hallucinogenic, and new ones are continually being discovered. Medicine Essays

Napoleon Bonaparte free essay sample

Napoleon Bonaparte was a military and political leader of France who made significant mistakes leading him to his downfall. Napoleon was a man obsessed with power and wealth. He was well known for his genius abilities of leading a full army, and winning impossible battles. Napoleon felt confident and believed he was more powerful than ever. But every single one of his accomplishments led him to wanting more, which is when everything began to go wrong. He made choices that were no good to France and it’s citizens. Napoleon’s three main errors will be explained in the following essay. Bonaparte’s first great mistake was indeed the Continental System. The continental system was a foreign policy. It was basically a strict restriction against British trade. Napoleon’s reason to such bizarreness was to attempt an invasion on the UK, and to defeat the Royal Navy at sea. He did not accomplish these attempts. We will write a custom essay sample on Napoleon Bonaparte or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Napoleon then had the European nation under his full control, this only led to a very large debt. Eventually, Napoleon’s embargo failed miserably. The effect of this was very bad. Food imports in Britain dropped, and mainly the price of foods increased. This forced the Britain’s to begin smuggling with Continental Europe. But, even so, the continental system was not only affecting Europe and Britain, it was affecting many other nations, and France was on the list. Many industries that relied oversea markets began to decline, as well as buildings, and rope making. Profits were lost and no good was being done anywhere around. Napoleon caused much damaged to many, giving him the bad reputation that he began to gain, and mainly, his way on toward his downfall. Another well known mistake led to no good for the French as well. Napoleon did not learn from his first error, so he decided to take over and invade Russia. This was his most well known mistake. On 1812, the Russian defeated the French army that marked a hard hit to Napoleon’s ambition of invasion. The loss of the French was mainly because of an unintelligent move by Bonaparte. Bonaparte decided to move with his troops at a very wrong time, and the weather basically got the best of them. Napoleon realized that the weather was not good for them too late. Once they backed down, winter became their great major effect. He lost about 30,000 of his troops, and all because of the extremely low temperatures that led to diseases, and abandonment. Bad luck was what this basically was for Napoleon. This all influenced their great loss. The Russians managed to defeat the undefeated and invincible military genius that Napoleon was, and all for the smallest wrong move. Napoleon was replaced by Louis the 18th after this incident. He was banished to Elba, an island in the Mediterranean sea. Napoleon did not give up so easily. He managed to escape Elba, and yet make the last mistake he needed to literally complete his fall. Napoleon was so captivated by his failures that he decided to prove others wrong, that he can be that military genius everyone knew about. But, all did not go so well. Napoleon governed what was known as the Hundred Days War. This war led them to a place called Waterloo, where the definite battle of the campaign took place. After three days in Waterloo, Napoleon decided he couldn’t go any longer. He had never given up before, but he realized he had nothing. He was an outlaw, and many were against him. His troops were growing smaller and smaller, as attacks kept on coming in, and there was no sense in victory for him. This is when Napoleon Bonaparte finally decided to surrender himself to the British Captain Frederick Maitland. Napoleon was then exiled to the island of Saint Helena where he later died on May of 1821. His mistake was, the fact that he still went back to fight, when he could have just surrendered in the first place. Bonaparte was indeed a great man, and he still had the reputation of the great Military genius, but his force did not let him be the good man he once was. Bonaparte committed many mistakes that simply shouldn’t have happened. These three major mistakes are just three in a variety of small others. Ambition and obsession never leads to any good. Napoleon had to learn that the hard way. Napoleon Bonaparte free essay sample A Military Genius Carlos Sahagun Cordova High School Franklin Per. 3 January 31, 2013 Sahagun 2 Napoleon Bonaparte Napoleon Bonaparte I chose Napoleon Bonaparte because he is one of the greatest military leaders that has ever lived. As a child, Napoleon excelled in military school and was always ahead of the game. At an early age of 10, Napoleon was accepted into the French Military School of Aristocrats. From there on he came to be one of the most successful and brilliant military leaders of all time. Sahagun 3 Napoleon Bonaparte Napoleon Bonaparte: A Military Genius Napoleon Bonaparte was born on August 14 of 1769 in the Corsican city of Ajaccio. He was the fourth child out of eleven. Napoleon’s father was a member of a well known, noble family. Napoleon began his military education at a young age of ten in 1779. He started his educational career at the French Military School of Aristocrats. He then transferred to the College of Brienne. We will write a custom essay sample on Napoleon Bonaparte or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A more difficult, sophisticated school. While studying at the College of Brienne, he was made fun of for his lower social class and the disability of not being able to speak French very well and his small body. They called him â€Å"little corporal†. Although he had to live with unsupporting peers every day, he was always above everyone. When French officials saw his talent, he was promoted and turned into a Second Lieutenant for the French army in 1785. In 1792, he was in a power struggle between the opposing forces of Pasquale Paoli. This was a struggle for the independence of Corsica. When Paoli was successful, he forced Napoleon and his family to go back to France. As a result of defeat, Napoleon started his new military career in France. He unknowingly started the French Revolution when he defeated the British at the battle of Toulan and regained control of Corsica again. He then moved into Paris and overthrew King Louis the 16th. Soon after, Napoleon was winning battle after battle Sahagun 4 Napoleon Bonaparte against Prussian, Russian, English, Austrian, and Swiss armies. Napoleon was later named first consul, or leader of the government. Soon after he was named Emperor of France. As emperor, Napoleon improved living conditions in France significantly. He established a Bank of France, redesigned education, and created a new legal system known as the Code Napoleon. By 1802, Napoleon was given the political position of First Consul for life. In 1805, the British destroyed the French in a naval battle known as â€Å"The Battle of Trafalgar†. That was the beginning of Napoleon’s fall from power. When the British destroyed the French they lost many battleships to England. As an act to regain control, Napoleon introduced the Continental System. A blockade that was set around the borders of what he controlled. His intentions were to stop all trade with England and weaken England financially. It was a terrible failure. Almost every trading post ignored their orders and kept trade going. In Spain in 1808, the Peninsular War broke out when Spain denied Napoleon’s brother Joseph as king. At the same time, Russia broke peace with Napoleon after breaking the Continental System’s rules. As a result Napoleon decided to invade Russia and attempt to  take control of it. This was Napoleon’s worst mistake. Lack of supplies, disease, and cold weather killed 500,000 of Napoleon’s men. When he returned to Paris, Britain, Prussia, Austria, and Sweden formed a coalition against him and defeated him. He got exiled to the island of Elba. Meanwhile in France, King Louis the 16th’s brother, King Louis the 17th, was called to the Sahagun 5 Napoleon Bonaparte throne. When Napoleon found out what was happening in France he escaped from the island of Elba and landed in southern France. With an army of 1,500 soldiers he marched to Paris gaining more men as he went along. As word flew across France, Britain and Prussia found out and they formed another coalition against Napoleon. At the Battle of Waterloo, Napoleon was defeated once again and forced to step down a second time. He was then exiled to the small island of St. Helena in the southern part of the Atlantic Ocean. There he spent the rest of his life until he died of cancer on May 5th of 1821. Napoleon Bonaparte is classified as the best military leader of all time by many historians. No matter what the circumstances were every time, he never gave up. He was always ready for battle and never afraid of anything. Napoleon was a great military leader, politician, and last but most definitely not least, a great person. He lived in the hearts of the French who believed in him, and he now lives in all the hearts of the French who adore all his efforts that brought France their independence. Sahagun 6 Napoleon Bonaparte References Napoleon Bonaparte Biography. (2013). Advameg, Inc. Retrieved from http://www. notablebiographies. com/Mo-Ni/Napoleon-Bonaparte. html

Fiction and Monkey House free essay sample

The Irony of the Kurt Vonnegut’s Works that Can be Seen in the Welcome in the Monkey House and Who I am this Time. Kurt Vonnegut is one the best writers in the world. He is one of the post modernism’s writers. He is best known as the author of Slaughter-Five. Kurt Vonnegut wrote of satirical novels whose central theme is life’s cosmic joke on humanity. Vonnegut also a science fiction author and he is known as a dystopian writer’s. Some of his famous works is the collection of ‘Welcome to the Monkey House’ and ‘Who am I this Time’. Both of the stories tell about life’s cosmic joke on humanity. Now, I will describe about the irony of the Kurt Vonnegut’s works that can be seen in the Welcome in the Monkey House and Who I am this Time. Welcome to the monkey house is the collection of the short works by Kurt Vonnegut. We will write a custom essay sample on Fiction and Monkey House or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page And Who am I this Time is one of the collections among the short story in the welcome of the monkey house. Who am I this time is told about some one who can play many characters in the drama. The narrator is good actor; and he is a director too he can play many characters that expected to him and he is a director too, and Harry Nash is the biggest actor that the club has. Firstly, he got a character as a salesman of storm windows and doors, and he said that the highest rank that he ever held on stage was either butler or policeman. After that, the narrator meets with a pretty girl that is Helene Shaw and asks her to play the Stella’s character. Harry Nash is good actor too, even somebody said that harry ought to go a psychiatrist so he could be some thing important and colorful in real life. He like lost anything, and one time he said that â€Å"who am I this time? †. When the play of this story, Helena Shaw cannot plays Stella’s the character as well as expected to her. And the director searched a new one to play Stella’s character. But in the end, she can find the character and can play it well. The narrator said that â€Å"the part of Stella is yours†. And Harry and Helena play the character together. Finally, they married and said one thing to the narrator â€Å"Who are we this time? †. In the Who am I this time, the author made us think to differentiate the real life and the acting. The author can separate the two worlds but it is like allied. It is the irony that, the character of this story, that is Harry Nash and Helena Shaw can play the character in the play, but they can play their character in the real life. It can be seen when Harry Nash plays the character of Abraham Lincoln, he can make his spouse fall in love with him, as a Harry Nash and as Abraham Lincoln. And in the end of the story, there is another irony that is when Harry Nash and Helena Shaw get married. They said that â€Å"who are we this time†, it means that they will play many character in their life until they die. There is another story of Kurt Vonnegut that contain of Irony element in the work that is Welcome to the monkey House. Welcome to the monkey house is containing of irony element too. In this story, sex which is the natural behavior of human is forbidden by the government. Welcome to the monkey house told about the condition in the future which is the world has over population. This is the time when the population of the earth is 17 billion human beings. That is too many mammals that big for a planet that small. The people were virtually packed together like drupelets . And Billy the Poet who is a person who refused the ethical birth-control pill, so, he will got the penalty for that that is $10. 000 and ten years in jail. The world government makes a two-pronged to attack on overpopulation. One pronging is the encouragement of ethical suicide, which consist of going to the nearest suicide parlor and asking a hostess to kill us painlessly while we lay on Barcalounger. The other pronging was compulsory ethical birth control. Billy the Poet does not like to do it, because he think that, sex is the natural desire of human, and it cannot forbidden by government. One day Pete Crocker, the sheriff of Barnstable County, comes to the Ethical Suicide Parlor in Hyannis and announces to the two hostesses working there that Billy the Poet, a nothing head, was about to come to Cape Cod. Billy the Poet is known to be eager to deflowering hostesses, who are all virgins, and to send them smutty poems before he violates them, and one of the hostesses is Nancy McLuhan who is works in Barcalounger. After that, Billy the Port comes to Nancy to do a dirty thing. Nancy is repulsed by the whole action and insults Billy the poet. In the end, Billy the poet leaves her alone handing her a bottle of ancient birth control pills which prevent pregnancy but allow sexual intercourse. The label on the bottle says: Welcome to the Monkey House. So, the irony in this story is when government forbids their people to having sex, and gives them pills that made them like dying. Whereas, sex is the natural desire of human that cannot forbids by the government. It is according with Billy the Port statement to Nancy McLuhan that is one day he will make her understand that sexuality is a part of human nature and must not be suppressed by the Government. In the conclusion, I see that Kurt Vonnegut is the postmodernist writers that give the irony in his works that can be seen in the both of this story.

Special Needs essays

Special Needs essays What does it take to be successful when teaching students who have Special needs? It takes patience and professionalism, consistency, caring, and a sense of humor. There is not doubt about it, special needs students can be frustrating, infuriating, rude, disrespectful, and even dangerous. That is why it is important to be patient and professional when working with them. Teachers must always keep in mind why the students acts that way. Teachers do not need to take verbal attacks personally, but realize that they respect authority, and that a special needs student may not. Teachers must win special needs childrens trust over time, and it will take a lot of time. It is very important to be consistent with special needs children, and to create a predictable environment for them. Structure is very important to them because their out-of-school environment is usually very chaotic. When the teacher creates a predictable, structured environment, the special needs students can relax. An anonymous teacher once said, The systems are useful for keeping records and helping students see their behavioral progress, but that it meant nothing unless the teacher could hook the student. She meant that all the techniques in the world would never really work unless the teacher cares about, and believes in the student. Also, the student must care about, believe in, and trust the teacher. If this kind of relationship can be establishes, real behavioral change can take place. One of the greatest gifts we have is the ability to laugh at ourselves. Most problems in the special needs classroom can be avoided through humor. If the special needs teacher has a good sense of humor, he/she can teach the students to laugh at the situations that happen in life instead of taking things so seriously. Teachers have a real opportunity to make changes in students lives. Teachers often ...

LAWS310 Percy Vs. Derby (Write a persuasive argument) Essay

LAWS310 Percy Vs. Derby (Write a persuasive argument) - Essay Example This was how the case of Severson v. Elberon Elevator, Inc. was ruled. Severson was promised the ability to purchase real estate from Elberon Elevator, but Elberon Elevator breached this contract. The court came to the rightful decision that having Elberon merely pay damages would not be enough because the promised real estate was uniquely situated to Severson's needs; specific action would be required. (Iowa Supreme Court, 1977). Similarly, Percy was promised a unique piece of property that was uniquely situated to needs. Darby agreed by contract to sell Percy this one of a kind, hand-crafted gazebo that happens to be well-situated for Percy's hilly backyard. There are no other gazebos like it; no amount of money that Darby paid in damages could buy Percy what he was promised the ability to purchase. Darby also agreed by contract to move and install the gazebo into Percy's yard. No matter how much money Darby paid to Percy in damages, it has been clearly established that there are no other parties willing to undertake this installation. Due to the unique nature of the gazebo and rare willingness Darby showed to install it, Darby fully owes Percy specific performance. Those misguidedly in favor of the defendant, Darby, may point to the case of Yonan v. Oak Park Federal Savings, but they do so in error.

The Development of Amazon.com in Europe Essay Example | Topics and Well Written Essays - 1000 words

The Development of Amazon.com in Europe - Essay Example They expanded their Seattle distribution center, and added a center in Maryland. This allowed them to offer speedy delivery to customers in the east and in the west. In 1997 they added additional product lines, music and DVDs, but in 1998 it was evident that other online companies such as Buy.com, BarnesandNoble.com and CDNow were offering serious competition. Amazon.com chose to expand quickly to offset competition, adding several product lines. By 1999 in addition to books and music, the company offered video, drugstore, auctions, electronics and toys, software and video games, home improvement, lawn, patio, health, beauty, kitchen, and in 2000 partnered with ToysRUs and launched a computer category (Hammond & Chiron). By that time, their distribution centers had been increased throughout the country. The addition of cell phones, used products, and e-book store increased their volume. The company utilized Six Sigma (Define, Measure, Analyze, Improve, and Control) to improve their i nventory and record accuracy, finding their errors reduced by 50% in a year. With global marketing the way of the future, however, Amazon chose to expand into the European market and found it necessary to meet different challenges. Challenges Addressed in Amazon.eu It was quickly evident that methods that were successful in the United States would not work in Europe. The first challenge was to standardize and improve supply chain processes across Europe in the areas of vendor management, sales and operations planning, customer backlogs, and inventory management. Tom Taylor, Director of European Supply Chain Operations managed to meet these challenges by 2003 (Hammond & Chiron 209). In the meantime, other challenges had to be addressed beyond their acquisition of major online companies in Germany and the UK. For one thing, Germany had only one wholesaler and France had none so different acquisition methods had to be found. Amazon.co.uk and Amazon.de offered only books in 1998, adding music in October 1999 and auctions and zshops in November 1999. Amazon quickly became a leading online bookstore in UK and Germany. In September 2000 Amazon entered the French market with Amazon.fr built from scratch and offering books, music, video, and DVD produc t lines all at the same time. Amazon Japan was launched in November 2000 and the international segment of Amazon was beginning to represent a significant portion of Amazon's total revenue. Europeans, however, were less likely to have credit cards, less experience with mail-order shopping, and were more conservative in their shopping habits. In 2000 German retailers were not allowed to discount the price of books, and some online privacy issues were more sensitive in Europe than in the U.S., necessitating an agreement between EU and US government on treatment of personal and confidential data.

Finding something that will make it easier to plan your holiday Essay Example for Free

Finding something that will make it easier to plan your holiday Essay Finding something that will make it easier to plan your holiday It is not as easy as it looks to find a concept that you believe in and you think is going to make it easier or more convenient for people to travel. First I was trying too hard, finding something that would do amazing things, something that would be so new. Nothing came to my head, then I thought, why not just try something simple that I would like to have to help me planning my travels or for my friends. I had to stop trying to think something big as the small things are just as important when you are for example planning your trip. So after going through the thoughts that I was not going to find anything, something came into my head. Why not make a website that will help people travel around Iceland and maybe have an application that goes with it. I did some research before my presentation and found out what technology I could use. Then I went to class with the idea. Getting feedback and to work more with the concept After the presentation, the concept was more clear what it could have and what was needed to be done to get it going, as well as what more research needed. There were some new ideas from the class that in a way changed the purpose for the website and for the application. The research that had to been done was to look how many people could use it, maybe it would be a good idea to narrow it down in the beginning, so it would only be accessible for people that live in Iceland, to get the domestic tourism stronger, help people to travel in the own country before taking it further. So the concept was coming together and the next step was to do the research that had to be done to be sure that this would be possible for the travellers. Planning your dream holiday It is everyone’s dream to plan a dream holiday, it is not as easy as someone would think, there are so many information about different transport, activities, attractions, tours, accommodation and dinning. Putting all the information form each category into a database, each area would have its own database so it could work on its own as well as together. It is going to be a website as well as a application for I phone. The technology that Trip Sketch application is using with Green Traveller is similar as what is in this concept for the I phone, The focus going to be Iceland and not the USA or UK. For example for the website the customer will first have the opportunity to choose for how long the holiday is going to last and then what area of Iceland is interested for the customer. With that out of the way the customer can have the choice between the categories that were mention before, click on accommodation and there will be all the places in that area and if the customers click on for example a hotel they will get information about the hotel, where it is, how to get there, website, opening times and other important information. The customer can also save that hotel in his folder and later on compare different accommodations before booking the right one. This goes for all the things in the database. The application for the I phone is more for the customer on the road, following the technology as mention before with the opportunity to plan a day out. This is going to focus on domestic traveller at the beginning, if that is successful then it will be look at taking futher. What this concept idea will consist of The need to be able to make our own holiday in the comfort of your home is an increasing demand, this concept will help travellers build the dream holiday by going on a website, which will have multi choice questions so the person will answer questions related to what that the person would like to do on that holiday. It will look like questioners for the consumer and in the end the person will have all the information to plan and book the dream holiday. This site will only be available in Iceland for the start, if that goes well, then by time it will be open for international tourist that have Iceland on the list and there will be the opportunity to open a site for other countries if there is interest for it. The welcome page will consist of basic information about Iceland as well as safety tips for travelling in the country. There will be a demonstration on how the site works, similar to what is done on the website Just-Eat (Just-Eat 2010). On the page will be a sign in part, where the consumer will sign in and fill out basic information, like contact, age, gender, address and interests, this will create a username that will allow the consumer to log in anytime and will also store the searches that are conducted. There will be a â€Å"start your trip button† on the page that will take the consumer to the start of the exclusions process, the consumer will then be taken to a page where there will be a start of point choices. Like Region: the different region of the country – West, South, East, North and the West fjords. Adventure: for example; horseback riding, river rafting, hiking, sailing and more. Time: how long the trip can last, couple of hours, half a day, a day, week, month. Attractions: Culture and history: where the Icelandic culture and history are, like art galleries, museum, heritage centres, festivals for the arts and more. Based on the choice made, the consumer is taken to another page where there will be sub options to choose from, with the addition of accommodation. This process continues until the consumer presses finish and is presented with the result from the search that was undertaken. That would be called the travel plan and would give the consumer the insight of what kind of a holiday would be on offer. The opportunity is then available to book any aspect of the holiday right from the website. Like Travel option: booking a car rental, bus tickets or airplane tickets. Accommodation: hotels, country hotels, farmhouses, cottages, camping sites. Restaurants: would be able to make reservations for all the meals the consumer is thinking of having on the trip. Trips: the consumer would be able to book all the trips that would be on the travel plan. Tickets: to museums, festivals, shows and more. The flow chart below demonstrates the concept process of elimination to find the ideal holiday for the consumer. Figure 1.1 Flowchart for design concept The companies that want to take part in the website will need to create a retailer login, where the company will have to fill in an application form with all required information, such as Company name Type of activates: selected from a drop down menu. Location: where the company is based. Activities locations: where the activities are taking place. Dates: fill in a calendar with the upcoming activities. Prices: Range of package prices as well as prices for individual activities. Contact details: phone numbers, homepage, e-mails and contact person. Each company or business will have to fill out predetermined templates for each activity and these will then be available on the website instantly, the responsibility lies with each company to give accurate details. The templates are used so the website information is uniform for display to the consumer. A fixed charge will be taken for each booking that is made on the website, so the company will only pay if it gets business from the website. The website has two main objectives Assist the consumer in finding the ideal holiday. Assist local retailers in finding customers for the holiday activities. This is done by designing the website so that it only requires the input from consumers and retailers to function. Consumer input: search entries, holiday review, holiday request. Retailer input: holiday details, prices, dates. References: Just-Eat. (2010, November 17). Retrieved November 17, 2010, from Just-Eat: http://www.just-eat.co.uk/ What technology will support the concept and how Developing the concept will involve building up a web site that will take all the information that is needed and put it in the right places. Building up the website will go through several stages, taking the storyboard that is the foundation of the site (Sweeney 2008) and getting all the ideas on it is the first step, this gives the layout for the site at the beginning with the opportunity to improve further on. The second stage will be to get the information into the database that will be behind the web site as the storyboard is only the structure of the site but has no full information on it. The layout will have similarity to what TripSketch uses for the application Green traveller for the iphone . Using multi questions templates to plan a domestic holiday. It would be possible to take the website and turn it into an application for iphones or smart phones, which would then have to be in an area where there would be internet connection to be able to interact on the application and get the result straight into your phone. The concept is based around the use of a website as the interface for both the consumer and the retailer. This requires the development of a website interface that is linked to a database in which data is input or output to the interface. The consumers interface in one where the database is searched based on the input from the consumer is taken through a process of elimination. The consumer interface can be set up in many ways such as Search engine interface Single page multiple choice Multi page multiple choice The search engine interface allows the user to input any number of search terms and the n the database is searched and the results displayed. The pros of using this type is that it will make it easier for the consumer to find the activity that is on offer, however the user might not use the right words for the activity that will then resolve in not finding what is on offer. Single page multiple choice allows the user to input all choices on the same page and go straight to result page. This can be convenient if there are few choices in the form and holidays are mostly similar, the more the variety the more inconclusive the result will be. Multi page multiple choices allows the user to eliminate at each page before going to the next set of choices, this then only presents choices to the consumer based on its previous selections. Doing this the consumer will come to concentrated results and from there the user can select the ideal holiday. The retailer interface could have any numbers of styles to bring the data into the database as out of it, such as The website has employee that would take all the data that comes from the retailer and process them into the database that will then be available to the consumer through the website. The retailer would take all the data and put it into the database through the retailer interface on the website. That would then not require a special employee from the website and would then be more cost effective to the website. The site would be able to charge the consumers directly as bookings are made online, using online credit card facilities and possibly Paypal. In doing so the website can update the retailers account with the payment made and show the deducted amount to the website. The retailer is then paid on regular bases. The website could have a review interface for the consumer for a specific holiday that the consumer has undertaken. This would be an option for the user to do, as signed into the website and already gone on the trip, which would go into the database and be linked to the trip that the retailer has on offer as well as linked to the retailer. It would also be a possibility to have an comment box for the website that would give the consumer an opportunity to give comments on what could be improved data wise on the site as well as what has been done well and not so well. This data would then be send to the administrator for further improvement on the site The technology used for the website is widely used and thus easily implemented for this type of website. References: Bibliography Buhalis, D. (2003). eTourism Information technology for strategic tourism management. Harlow: Prentice Hall. Chris Cooper, J. F. (2008). Tourism; principles and practice. Harlow: Pearson Education Limited. Just-Eat. (2010, November 17). Retrieved November 17, 2010, from Just-Eat: http://www.just-eat.co.uk/ Nokia. (2010, November 15). Ovi daily app . Retrieved November 15, 2010, from Ovi store: http://blog.ovi.com/dailyapp/global/2010/08/travel-plans-in-your-future-try-tripsketch-green-traveler-for-nokia/ Page, S. J. (2009). Tourism management man; managing for change. Oxford: Butterworth-Heinemann. Sweeney, S. (2008). 101 Ways ti Promote Your Tourism Business Web Site. Jim Hoskins. Sweeney, S. (2009). 101 Ways to Promote Your Web Site. Jim Hoskins.

Purpose Of The External Audit Report Accounting Essay

Purpose Of The External Audit Report Accounting Essay This assignment is going to include a discussion on the perception of the external audit report, an explanation how and why wording in the external audit report has evolved, as well as an explanation and discussion on the IAASBs proposals and a comment on possible future developments. Purpose of the external audit report When dealing with the purpose of the external audit report it comes down to who is being asked the question as there are many perceptions as to what exactly the purpose actually is. The Institute of Chartered Accountants in Australia believe The objective of the financial statement audit is to add credibility to managements financial statements. (The Institute of Chartered Accountants in Australia 2008). They also go on to say how an audit allows different user groups to feel more confident in an entitys financial statements because there is reasonable assurance that a true and fair view is present. (The Institute of Chartered Accountants in Australia 2008) However some users of accounts see things differently Others felt that the auditor should not only provide an audit opinion, but also interpret the financial statements in such a manner that the user could evaluate whether to invest in the entity (McEnroe Martens, 2001: 347). Looking at things from yet another angle the law also has an opinion on the purpose of auditors and audit reports, in the famous case of Kingston Cotton Mills Co. (1896) Lord Justice Lopez stated An auditor is not bound to be a detective, or, as was said to approach his work with suspicion, or with a foregone conclusion that there is something wrong. He is a watchdog, not a bloodhound. (Court of Appeal 1896) Basically meaning the audit report can never be guaranteed to have zero errors. To summarise things a just definition that probably would be accepted by a majority of parties is that the purpose of an external audit report is to express an opinion as to whether or not the information presented in the financial statements reflects the financial position of an organisation at a particular date, thereby providing reasonable assurance of a true and fair view. However different users will most likely always perceive the purpose slightly differently to each other, removing the expectations gap is easier said than done. Public accounting professions will have to react and evolve fast enough to keep up to pace with the changing business and social environment to completely eliminate the gap. (Sherer Turley, 1997) How and why the wording in the external audit report has evolved One reason as to why the wording of external audit reports evolved was the fact that terminology in the reports was not always interpreted the same way, existing audit reports are misunderstood by many readers (Bailey, Bylinski Shields, 1983: 355) (McEnroe Martens, 2001: 348) The table above shows how the phrase present fairly was perceived in different ways not only by investors but also by auditors themselves. Although there were proposals to have this phrase removed from the audit report strong resistance from the financial community meant it was never enacted. Terminology being interpreted differently led to an information gap and to counter this as well as enhance overall communication between auditors and financial statement users, the Cohen commission and Treadway commission made many recommendations. One proposal which was successful and lead to a change was the addition of a paragraph explaining the scope of the audit (PCAOB 2011). Another reason for change is the planned global harmonisation of standards. With the ASB and IAASB planning on converging U.S GAAS and the International Standards on auditing there became a need to provide more consistency across international borders. (Morris Thomas, 2011) One way to ensure the wording is clearer and easier to understand is the new definitions section, The Definitions section defines any terms or expressions that are being introduced in a standard for the first time. (Morris Thomas, 2011: 2) The wording of the external audit report has evolved because what is being demanded has changed. Users want greater clarity along with more transparency because more than ever individuals want a deeper insight in to an audited firms financial statements, which is probably a result of the recent financial crisis which hit the global business world with no clear warnings. (Bussiere Fratzscher 2006) However the difficulty lies in finding cost effective solutions which still enable some form of commonality to maintain consistency internationally. IAASBs proposals The IAASB has proposed the inclusion of an Auditor Commentary section. This would help users of the statements understand more what exactly the auditor is doing and the processes he carries out to develop an opinion, meaning there may be a reduction in the expectations gap. However the commentary relies on the auditors judgement on what is most likely to be important, meaning different auditors may reach different conclusions, which could in turn lead to differences of opinion; this may affect the harmonisation of audit reports and comparability. Also the commentary would be provided at the discretion of the auditor, meaning more time and effort would have to go in to each audit but with no extra fee, one may question the cost effectiveness. However other entities such as investors may benefit because increased understanding may lead to greater usefulness when it comes to decision making. An alternative could be a universal section explaining audited financial statements or the audit ; even though no two audits are exactly alike this approach could still help develop basic understanding and would also ease the auditors tasks. One may expect investors and shareholders would be in favour of the proposal whilst auditors may not be as pleased unless fees also increase proportionally. Another proposal is to assess managements assumptions in a conclusion. A conclusion including the appropriateness of the going concern assumption and whether material uncertainties have been identified may help point out early issues that need to be dealt with, this could in fact prevent future unexpected financial crisis from occurring and may also increase financial statement transparency. However the report should be neither overly optimistic or pessimistic. One may also expect a reduction in the information gap. Its fair to say most stakeholders would be in favour of this proposal, apart from managers of course. Also proposed was a statement as to whether any material inconsistencies between the audited financial statements and other information have been indentified, this may enhance the report providing a clearer and maybe even a more complete picture of a firm and operations. An issue is that not all future events can be predicted accurately and so a statement about the absence of material uncertainties is not a guarantee, users may misinterpret this which would widen the expectations gap. Prominent placement of the auditors opinion and other entity- specific information along with further suggestions to provide transparency were also proposed. This may help assist when it comes to navigating through complex financial statements and will also help point out specific areas were the auditors effort was focused. A narrowing of the information and expectation gap may be the outcome however one could argue changes to the audit report alone may not be enough and that information outside of statements also has to improve to provide a more meaningful change. A possible alternative could therefore be to provide authoritative educational material maintained by the IAASB, in a sense helping users navigate through reports more freely although the problem which arises here is a general guide may not be specific enough. Possible future developments Users of financial statements seem to be in agreement that audit reports need to improve and welcome the fact that the IAASB has sought improvement I am fully supportive of your current initiative (Robert Mednick, 2012), however not all users believe the suggestions made are appropriate we do not agree with the proposals (Roger Harrington, 2012). To summarise some stakeholders believe the proposals given would just lead to a duplication of information provided by managers and that the report would become prone to boilerplate commentary. (WESTWORTH KEMP, 2012) Although they may provide more information to underpin the pass or fail opinion there may be potential for increased audit costs. It may be appropriate to not make some aspects of the improvements mandatory and instead include a voluntary element. Also any going concern commentary should be clear and evident to users so that comments are not taken out of context. However a lot of users agreed with the proposed changes and with a few minor adjustments believed they would be affective, in general, the suggested improvements are appropriate( ACCA, 2012), so in the near future one may see the suggestions made put in to effect. Conclusion To conclude my research suggests that audit reports need to evolve and improve to keep up with the changing business and social environment and the IAASBs proposals are a step in the right direction. Although the suggestions made could have an inverse impact the potential for benefit vastly outweighs this. The proposals target a number of issues such as transparency and usefulness and have the capability to be operated internationally. However one may be concerned by users misunderstanding comments which would then widen the expectations gap. Word count: 1541 References Journal Article McEnroe Martens, JEM SCM, 2001. Auditors and Investors Perceptions of the Expectation Gap. American Accounting Association Accounting Horizons, Vol 15 No. 4 , 345-358. Journal Article with two authors Bussiere Fratzscher, MB MF, 2006. Towards a new early warning system of  ¬Ã‚ nancial crises.  Journal of International Money and Finance, vol 25 issue 6, 953-973. Journal Article with three or more authors Bailey, Bylinski Shields, KEB, JHB MDS, 1983. Effects of Audit Report Wording Changes on the Perceived Message.  Journal of Accounting Research, vol 21 No. 2, 355-370. Electronic Journal Article Morris Thomas, JTM CWT, 2011. Clarified Auditing Standards: The Quiet Revolution Redrafting brings both significant and subtle changes.  Journal of accountancy, [Online]. vol 212 no. 6, 1-5. Available at: http://www.journalofaccountancy.com/Issues/2011/Jun/20113792.htm?action=print  [Accessed 21 December 2012]. Book with two authors Sherer Turley, MS ST, 1997.  Current Issues in Auditing  . 3rd ed. SAGE. Website ACCA. 2012.  IFAC. [ONLINE] Available at:  http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/TECH-CDR-1134.pdf. [Accessed 24 December 12]. Court of Appeal. 1896.  in Re Kingston Cotton Mill Company. [ONLINE] Available at:https://docs.google.com/viewer?a=vq=cache:es7g__ZhMQcJ:oxcheps.new.ox.ac.uk/new/casebook/cases/Cases%2520Chapter%25203/In%2520Re%2520Kingston%2520Cotton%2520Mill%2520Company.doc+hl=engl=ukpid=blsrcid=ADGEESi-yvPPgWKz2uXlc1x-nczMt8_8SwD5LS3GUKqD91xzDPjpel3Wb3jz5wuRbcvvLuSbU0n-hrVB219b2nbSDucvGe6M1_zbbPDznPNgySGRthAbob0hPvSfUxDOxNyqw7joD4sig=AHIEtbSArCbzy46PFrwiGFwW9sR4r4_q_Q. [Accessed 20 December 12]. WESTWORTH KEMP. 2012.  IFAC. [ONLINE] Available at:  http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/%20Response%20to%20IASB%20cover%20letter.pdf. [Accessed 24 December 12]. PCAOB. 2011.  Auditors Reporting Model. [ONLINE] Available at:  https://docs.google.com/viewer?a=vq=cache:zgMg6vjULngJ:pcaobus.org/Rules/Rulemaking/Docket034/Concept_Release.pdf+hl=engl=ukpid=blsrcid=ADGEEShbtsssuJKbqau2HByCha6ceGn0TerZkO2rSZIgCwab7oP3VrEKByouZvO5KNp9GelZwSr4yKTLA0ifzzYvyCaUZqC5io_C4hw_kIFbqFRqW0B0-VZD-BRfFPv4BXPWyp30WLq4sig=AHIEtbSRPJv8F4PlAwjESC9_dYMb5zV2hA. [Accessed 21 December 12]. Robert Mednick. 2012.  IFAC. [ONLINE] Available at:http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/Bob%20Mendick.pdf. [Accessed 24 December 12]. Roger Harrington. 2012.  IFAC. [ONLINE] Available at:http://www.ifac.org/sites/default/files/publications/exposure-drafts/comments/IAASB%20auditor%20reporting_BP%20final%20letter.pdf. [Accessed 24 December 12]. The Institute of Chartered Accountants in Australia. 2008.  The role and function of external auditors  . [ONLINE] Available at:  https://docs.google.com/viewer?a=vq=cache:-a3oYjL5QZMJ:www.charteredaccountants.com.au/~/media/Files/Students/Educators/The%2520role%2520and%2520function%2520of%2520external%2520auditors.ashx+purpose+of+external+audit+reporthl=enpid=blsrcid=ADGEESjNR071rP0bdpjegrZugcckMQf624dKlOBe-5k2KXxKGtEIrcAzex4Tu9z9SCvvTW940KbpqVjrb5AEk6dCGHv1y5yirgdDrDKbnnP2OSuT3p89CjCFN7TPDlCQuIxIam7VQjCxsig=AHIEtbT1FCvNCrztdhXarps3bxYVpP3b2w. [Accessed 19 December 12].

Discuss the relationship between accountability, risk management and user-centered care

For the purpose of this TMA, I intend to look at how the use of risk management may assist and hinder practitioners accountability within the community mental health team I work in, to explore how risk management assists and hinders the relationship between social workers, employers and service users. Within the CMHT risk management is based upon guidance in Clinical Governance which states â€Å"Anticipate and prevent potential problems to learn from critical incidents and complaints and to provide systems to help clinical staff to reflect and develop their practice.† (RCN, 1998 Book 1, Chapter 9, p.3). Risk assessments within the team are seen as positive tools that enable good communication between the social worker and patient. The assessment provides a basis from which a plan can be formulated to protect the patient from risk but also to extend the barriers of risk in a planned way, enabling the patient to explore and develop new coping strategies empowering them to cope with their mental illness. In these situations there is a balance to be drawn between patient's safety and autonomy. There is however another side to the risk management processes in that practitioner's feel â€Å"You've got to watch your step and cover your back! Document everything! Make sure you follow the guidelines and you keep the patient's safe! That's the bottom line – you've got to be safe. (L.Finlay, personal communication, 12 March 1999 Book 1, Chapter 9, p.187). It is this fear of punitive action that dissuades practitioners from exposing service users to avoidable risks, and risk assessments are viewed as documents providing good evidence of assessments to be accessed if ever there were questions about the care of the patient. The British Association of Social Workers gives guidelines for social workers accountability. For the purpose of this TMA accountability can be defined as â€Å"to be in a position to give an explanation for one's actions – with reasons and justifications.†

Huckleberry Finn Essay

Mark Twain was most recognized for his most famous novel The Adventures of Huckleberry Finn, however, Mark Twain has also received many literary scholar’s critics in regards to the ending of The Adventures of Huckleberry Finn’s how about it isn’t able to resolve all the problems that ties in novel and how unrealistic it is. Although well written, the result of the ending is questionable. The novel surround the world of Huckleberry Finn, the protagonist is a young boy who only seeks for adventures. Jim, a runaway slave travels with Huck throughout most of the story. Unfortunately, Huck’s friend Tom Sawyer appears near the end of the novel and changes the whole direction of the story. Huck’s role in the book suddenly disappears and the â€Å"happily ever after† ending displaces with it. Most of the characters like the duke and the king seems to disappear when Tom Sawyer appears in the novel introduce new characters and forgetting the old. Tom brings in new personal which confuses the readers as he suddenly appears in the story. The story becomes unusual and tedious, rather than being trilling and stirring. Whenever Huck gives an idea Tom ignores it, thinking Huck’s ideas are stupid as compared to his superior idea. â€Å"Tom told me what his plan was, and I see in a minute it was worth fifteen of mine for style, and would make Jim just as free a man as mine would, and maybe get us all killed besides. So I was satisfied, and said we could waltz in on it. † This illustrates that Tom owns all the power in the story, switches the role of him and Huck in which he becomes the main character of the novel. â€Å"That’s all Tom said and that’s all Huck said† Huck is the main character throughout most of the book until the end when Tom begins to takes over the role. The story surrounds Huck as everything goes his way. Huck’s entire plan is for him and Jim to escape, and the readers usually can easily portray the plot. However, this all changes when Tom Sawyer enters the story and transforms the plot. Huck becomes a character who lacks freedom by always listens to his friend Tom, the leader becomes a follower and makes Huck lose more freedom being with Tom than with his father. Tom comes into the story and the novel becomes a copy of the first novel The Adventures of Tom Sawyer. Huck becomes the shadow of Tom’s ideas, listening to everything he says without objection. Because Huck thinks that Tom is â€Å"smarter† than he is, this causes The Adventures of Huckleberry Finn turns out to be a novel which lures the reader to falling for a whole other story. The happily ever after ending in the Adventures of Huckleberry Finn is unrealistic. The ending chapter of the novel has a different attitude than other chapters, because all the problems are now resolved. The ending reveals that Jim is finally free, Huck’s father and Miss Watson have died. The adventure that they go through is now completely pointless, and everything that Huck and Jim is have been running away from is now gone. Huck has fulfilled his wish to escape and finds a home with the Phelps to become â€Å"civilized†, everything comes to a full circle. â€Å"Aunt Salle, she’s going to adopt me and civilize me, and I can’t stand it. I was there before. † Instead of focusing the most critical moment in Huck’s life after the long adventure, the ending is constructed and it seems the adventures Huck and Jim as it never happened before. In the novel The Adventures of Huckleberry Finn, the last chapter takes out the meaning in Huck’s ideas as the main character which cause a ineffective and meaningless ending. In conclusion, overall The Adventure of Huckleberry Finn is a well written book in a unique use of language. However, during about the last few chapters of the novel, the adventures that Huck and Jim shares become pretty much pointless due to the ending of the book. During their trip from robbery, murders, new friendships, to their new prospective in life and people they meet through their quest for freedom. But by the end of the book, all of this seems to end in vain as Tom takes over as the main character of the novel. This reasons makes this novel irrational as it isn’t able to adapt to its full potential with the rest of the story.

India essays

India essays Indias modern history begins in the 14th century when European nations began to flex their imperialistic muscles in the Middle East and Asia. The Portuguese, French, Dutch, and English were all competing for their own part of India. Everything began with the East India Company, which was established by the British in 1600 to challenge the Dutch-Portuguese monopoly of the spice trade. Queen Elizabeth granted the company monopoly rights to bring goods from India. With the approval of local Indian rulers, the East India Company established trading posts in Madras, Bombay and Calcutta. The company was now trading in cottons, silks, indigo, saltpeter and tea, and had a monopoly of this trade until 1694 when the House of Commons passed an act that enabled all British firms to trade with India. The East India Company retained its dominant position and continued to make large profits from India and by 1720, 15% of Britain's imports came from India. In the beginning of 17th century, Europeans, particularly British, started trading in the subcontinent. Merchants of the East India Company never imagined that British presence in the subcontinent could mean anything more than peaceful trading. The French arrived in the middle of the 17th century, signaling the beginning of militarism. Within 100 years the French were a spent force and the British possessed the most efficient military machine in the subcontinent. In the early 1800s India was still seen as an extremely attractive country to western imperial powers. Traders were interested in Indias rare spices, rices, silk, sugar cane and fine muslins. For this reason the British East India Company took control of the country in around 1818, defeating the ruling ancient Mogul empire. In the late 1800s new nationalist reform movements began to develop in India. In 1885 the Indian National Congress (INC) formed. It became the major organization representing Ind...

7 Interview Questions That Will Make You Stand Out

7 Interview Questions That Will Make You Stand Out So after submitting hundreds of resumes to various job boards, you finally got an interview scheduled. You are doing your research on the company and the position, learning everything about the interviewers, and rehearsing your answers to potential interview questions. Don’t forget to prepare some questions for the interviewers. A huge turn off for interviewers is when the candidate doesn’t ask any question. Don’t worry, here are 7 questions that will make you stand out  and land you the job.â€Å"What is the top priority for the person in this position over the next three months?†When you ask this question, you are showing initiative and preparing for success right away. This is also a strong opening question that will normally make a great impression because it catches an interviewer off guard.â€Å"What is the single largest problem facing your team right now and would I be in a position to solve it?†This question might seem a little quirky at first but it encourages the interviewer to envision you already working in the job. It also set you up as someone whom can be counted on.â€Å"Does the company offer additional training or continuing education?†When you ask this question, you are showing that you are interested in expanding your knowledge and grow with the company.â€Å"Can you walk me through a typical day at (company name)?†This question shows that you are already planning your first day on the job. It also shows that you want to learn as much about the job as possible, which usually separate you from other candidates.â€Å"What would make someone successful in this position?†Some might think this as being an â€Å"over achiever†, but it  shows that you are willing to raise the bar and exceed expectations. You are ready to succeed on this job.â€Å"Where do you see the company heading in the next 5 – 10 years?†Remember the interview question when you are asked, â€Å"wh ere do you see yourself in the next x years?† You are asking the same question about the company, it shows that you are looking for a long term career with the company.â€Å"What is the next step in the hiring process?†Always ask this question even if you know the process already. It shows your eagerness to prepare and it’s the best way to finish the interview.Remember, always have confidence in yourself and put forth your best possible effort. Good luck.

Budgetary Control in Performance Management Essay

Budgetary Control in Performance Management - Essay Example A budget is a formal statement of financial resources that have been set aside to finance specific activities over a given time period. Through a budget, managers can be able to coordinate organizational activities with it being a point of reference. Integrative Budgetary Control Integrative organizational budgetary control is a technique in which actual results of activities are compared to those specified in a budget and corrective actions undertaken. Differences that exist between actual and planned activities in the budget result in budgetary control measures where responsibility centers are charged with the responsibility of exercising organizational control action or revising the specific budget plans. Through responsibility centers, organization managers can monitor functions of the organizations and make necessary corrections to deviation from plans (Singla, 2009, p.117). A responsibility centre is basically a functional unit in an organization being headed by a hierarchical manager charged unit performance. Responsibility centers may include expense centers, revenue centers and investments centers. Budgetary control with regards to revenue centers involves comparison of actual outputs with budget outputs to ascertain necessary control measures. ... Basically, there is no planning system that can be used successfully in performance management without having an efficient and effective control system. Budget formulation is closely attached to control aspects where executives exercise organization control through budgetary control. Integrated organizational budgetary control involves preparation of a broad variety of budgets, continuous comparison of performance plans with actual performance and budget revision in the light of existing variances. Budget revision requires that a budgetary control system should be able to provide enough flexibility scope for particular initiative and revision measures. Performance management budgetary control is therefore an important device used by executives to control organization in achieving goals and controlling costs more efficiently Budgetary control compels the management of a particular organization to think about the ideal expectations for the future and what measures should be put in plac e with regards to existing shortcomings. The control process forces individuals charged with managerial responsibility to look ahead and manage the organization towards a purpose and direction be setting out detailed plans to achieving the relevant targets. Through this, the management is able to promote communication and coordination within the organization. The process also defines clearly the areas of responsibility, as it requires managers of responsibility centers to be accountable to deviations or underachievement of budget targets. Integrative budgetary control uses a budget as a basis for appraising organizational performance at a departmental level. Organizational performance variance from planned

The Second World War Essay Example | Topics and Well Written Essays - 1500 words

The Second World War - Essay Example Woodrow Wilson came up with 14 points and based on them, he formulated a treaty strong enough to spread peace in Europe if implemented. On the other hand, Georges Clemenceau wanted to take revenge from Germany. Lloyd George consented with Wilson but the people of England felt like Clemenceau did, so George tried to find a middle way between Wilson’s and Clemenceau’s approach. ïÆ'Ëœ Hitler’s Actions After becoming the Chancellor of Germany in 1933, Adolf Hitler started to secretly develop weapons and army in Germany. He expanded the German army in 1934, started to make warships, and developed airforce in Germany. Hitler then started confiscating land from the non-Germans. Countries that were demanded land from included Austria and Czechoslovakia. Expecting Poland to be the next country in the list, the governments of Britain and France resolved to take military action against Germany. On 1 September 1939, Germany invaded Poland. ïÆ'Ëœ Ineffectiveness of the League of Nations The League of Nations was established in the year 1919 as an international organization to sustain peace in the world. All countries were supposedly the members of this League. Disputes would be resolved through dialogue rather than war. If a country showed non-conformance, she would be stopped trade with and if this did not work, war was inevitable. The League of Nations eventually failed for certain reasons.... These and many other factors caused the outbreak of the Second World War. Involvement of the US Foundations of the involvement of the US in the Second World War were laid with the invasion of Manchuria, China by Japan. In 1931, China was suffering from depression, which made it all the more easier for the Japanese to establish themselves in the Southern Manchuria. Russia was not content with the Japanese invasion of China, and so was the US since the US had good terms with Russia. In addition to that, the US had many political and economic reasons to enter the Second World War including the export of weapons to countries. The War in Europe There was a lot of subjectivity created about the country that would dominate Europe after the First World War. â€Å"The tremendous dislocations caused by the war laid the groundwork for the collapse of democratic institutions there and set the stage for a second German attempt at conquest† (â€Å"A Brief History†). The German democr atic regime was destroyed as a result of the spread of the Great Depression. Adolf Hitler strengthened the Nazi Party in 1933 and put an end to the parliamentary government. The Nazi government strengthened the armed forces in Germany and in an attempt to recover the German territories, overturned the Versailles Treaty. Hitler’s policy was directed at the expansion of Germans in the Eastern Europe. â€Å"Soon Germany, Italy, and Japan became allies, facing Western democratic governments that wanted to avoid another war and the Soviet Union whose Communist government was widely distrusted† (â€Å"A Brief History†). The War in the Pacific The timeline of events

Policy Action Memorandum Term Paper Example | Topics and Well Written Essays - 1500 words

Policy Action Memorandum - Term Paper Example On the positive side could be considered a certain impact on the geopolitics of the region, namely the possibility of curbing or at least weakening Iran, insofar as the regime of the incumbent Syrian president, Bashar al-Assad, is a key Tehran’s ally4. There are several options available for dealing with the issue, as follows: arming the opposition forces with more sophisticated weapon systems, which might alter the balance on the ground; either surgical air strikes or a wider air campaign that would hamper the regime forces’ ground operations and weaken their capabilities, including aerial superiority over the rebels; the establishment of air exclusion zone; and a direct, full-scale ground involvement. Although the latter option is considered the most costly one, it is the only way the US could guarantee – to a certain degree however – its long-term interests in the region, including such related to the national security. Executive Summary The ongoing con flict between Bashar al-Assad’s regime and the opposition forces in Syria poses serious threats to both the US national security and long-term interests in the Middle East. The civil war is steadily destabilizing the region as whole and Syria’s neighbors in particular, most notably Lebanon and Israel. Apart from the humanitarian crisis, with over one million Syrian citizens having fled to Jordan, Iraq, Lebanon and Turkey and over two other million people internally displaced because of the fighting5, the conflict could easily get internationalized mainly due to the various outside actors involved6. Syria’s vast chemical weapons arsenal is among the biggest threats to US national security mainly due to the real probability of being taken by Islamic extremist organizations after the fall of the regime. On the other hand, the likely use of chemical weapons – especially against alleged â€Å"external aggression†7 – might cause the things to get completely out of hand, including retaliation strikes from the parties concerned, further escalation of the conflict, etc.; hence a rapid and grave deterioration of the already volatile situation in the region of the Middle East. This PAM recommends a US-led full-scale intervention in the Syrian conflict, including ground, naval and aerial forces, preferably in a wide coalition with key Western allies and various partners from the Arab world, such as the coalition that fought against Saddam Hussein during the First Gulf War. The direct ground involvement is the only option that would guarantee that the Syrian chemical arsenal will not be seized by terrorist organizations and/or irresponsible governments, or rogue states, which would later use it for their own purposes, most likely against key American allies or the United States themselves. The Policy Issue and it’s Relation to US National Security The ongoing Syrian civil war represents a significant issue in regard to the U S national security and long-term interests in the region of the Middle East. First of all, the conflict is a major destabilizing factor in a volatile region that is by definition prone to unrest and violence. Apart from Iran’s geopolitical ambitions, this particularly rings true as far as Lebanon and Israel are concerned. Hezbollah has already got involved in the conflict, whether indirectly – via funding, arming and training the local Popular Committee militias,

Theme Parks Essay Example for Free

Theme Parks Essay Domestic an International Tourism Economy, 303 Mihai Bravu Street, bl 18 A, sc B, ap 54, sector3, Bucharest, Email: [emailprotected] com, Phone 0744. 671. 291 Strutzen Gina 14 Alexandru Ioan Cuza Street, Voluntari, Ilfov, Email: [emailprotected] com, Phone: 0723. 212. 300, Romanian American Univerity, Faculty of Domestic an International Tourism Economy Theme parks are star players in the tourism industry, and play a special and important role in generating tourism demand. Theme parks are the main motivators for tourism trips to many destinations and core elements of the tourism product. Domestic an International Tourism Economy, 303 Mihai Bravu Street, bl 18 A, sc B, ap 54, sector3, Bucharest, Email: [emailprotected] com, Phone 0744. 671. 291 Strutzen Gina 14 Alexandru Ioan Cuza Street, Voluntari, Ilfov, Email: [emailprotected] com, Phone: 0723. 212. 300, Romanian American Univerity, Faculty of Domestic an International Tourism Economy Theme parks are star players in the tourism industry, and play a special and important role in generating tourism demand. Theme parks are the main motivators for tourism trips to many destinations and core elements of the tourism product. Competition in the theme park market is growing also in terms of an increasing number of parks, but also relative to other uses of leisure. But in different areas, the theme park market in seems to be reaching its saturation point and the parks have to cater for visitors who are getting more and more experienced and demanding. Given these trends of growing theme park supply, environmental constraints and increasingly discriminating consumer demand, it can be concluded that theme parks, to survive in this competitive market, must optimize is, given an ever increasing number of parks and future trend of consumer behavior. Keywords: tourism, theme parks, development The theme park concept In general, theme parks can be defined as a subset of visitor attractions. Visitor attractions are described as permanent resources which are designed, controlled and managed for the enjoyment, amusement, entertainment, and education of the visiting public There are the main types of managed attractions for visitors: ancient monuments; historic buildings; parks and gardens; theme parks; wildlife attractions; museums; art galleries; industrial archeology sites; themed retail sites; amusement and leisure parks. Another definition of visitor attractions is regarded by specialists as â€Å"single units, individual sites or clearly defined small-scale geographical areas that are accessible and motivate large numbers of people to travel some distance from their home, usually in their leisure time, to visit them for a short, limited period of time†. Although this definition excludes uncontrollable and unmanageable phenomena the definition does imply that attractions are entities that are capable of being delimited and managed. The adepts of this definition consider four main types of attractions: features within the natural environment (beaches, caves, forests); man-made buildings, structures and sites that were designed for a purpose; other than attracting visitors (churches, archeological sites); man-made buildings, structures and sites that were designed to attract visitors and were purposely built to accommodate their needs, such as theme parks (theme parks, museums, waterfront developments); special events (sporting events, markets). These four types are distinguished by two aspects. Firstly, the first three types are generally permanent attractions, while the last category covers attractions that are temporary. Second, tourism is often seen as a threat to the first two types, and is generally perceived to be beneficial and an opportunity for the last two types. Managers of the first two types of attractions in general deal with problems caused by visitors, such as environmental damages and pollution, while managers of the other two types tend to aim to attract tourists, increase visitor numbers, and maximize economic input. The main features that distinguish theme parks from other kinds of visitor attractions are: †¢ a single pay-one-price admission; †¢ charge; †¢ the fact that they are mostly artificially created; †¢ the requirement of high capital investments. Theme parks attempt to create an atmosphere of another place and time, and usually emphasize one dominant theme around which architecture, landscape, rides, shows, food services, costumed personnel, retailing are 635 orchestrated. In this definition, the concept of themes is crucial to the operation of the parks, with rides, entertainment, and food all used to create several different environments. Examples of types of themes used in contemporary theme parks include history-periods, fairy tails, animals, water, marine and futurism. These themes are used to create and sustain a feeling of life involvement in a setting completely removed from daily experience. Most theme parks are isolated, self contained units. Furthermore, it needs to be noted that most theme parks are developed, targeted and managed as private sector companies, and are commercial enterprises. The world’s best known theme parks arguably are the Disney parks, such as Disneyland, Disneyworld and Euro Disney. The amusement parks, appeared previous the theme park concept, which were developed at the turn of this century and consisted of a mixture of entertainment, rides, games, and tests of skill provided at fairs, carnivals, circuses, and frequently they had an outdoor garden for drinking. Amusement parks were an important element of mass tourism in the pre-depression period. However, the World War II has strongly influenced the decline of the traditional amusement park. Many parks were forced to close down permanently, while others survived, on a reduced scale, into the 1950s or even beyond. Since the end of World War II the number and range of theme parks available to consumers has multiplied dramatically. The rise of car-ownership has increased mobility and allowed people to visit more isolated parks in their own countries that were previously inaccessible. Rising affluence has increased the amount of free time. Also, longer weekends and increased paid holidays have helped to stimulate the expansion in theme park visits. Furthermore, the growth of tourism in the past fifty years and the recognition of the economic benefits of tourism have led to the growth of purpose-built attractions, such as theme parks, specifically designed to attract tourists, and to encourage them to spend their money. Disney was the first to introduce a special and new style of parks around a number of themes or unifying ideas to sanitize the amusement park for the middle classes. The modern day techniques for reproducing landscape, buildings, and arte facts can create a reality in theme parks that has been previously the preserve of film and theatre. Through changes in transportation technology and social attitudes, downtown industrial and residential land has become redundant. For example, historic buildings are often inaccessible to the new scale of road, and historic buildings worthy of conservation are not always adaptable to new business practice. The current interest in urban space for leisure and the use of leisure as a generator for adaptation and renewal is significant. In marketing urban locations for new investment the quality of life is becoming identified with the quality of the leisure environment. During the 80’s and 90’s, theme parks began spreading around the world. While many developing nations are experiencing the entertainment of theme parks for the first time, the theme park growth slowed in the USA due to escalating costs and a lack of markets large enough to support a theme park. The development of theme parks over time has been different in every country, reflecting differences in a number of factors including: the level of economic development and the distribution of wealth; the transport system; the natural environment and built heritage; the national culture; the degree to which tourism is a matter of incoming foreign visitors rather than domestic demand. The tourism general environment of the theme parks The theme park and its total tourism environment need to be a place in which the entire array of physical features and services are provided for an assumed capacity of visitors. The tourism supply and demand market is the two sides that require close examination for theme park planning. Insight in market developments is necessary for taking a longer term perspective in theme park planning. The economic environment of theme parks The planning efforts of theme park are mostly directed towards improving the economy, because the economic impact of theme parks is generally positive including: increased direct and indirect employment, income and foreign exchange; improved transportation facilities and other infrastructure for tourism that residents also can 636 utilize; generation of government revenues for improvement of community facilities and services; the multiplier effect within the local and regional economy. Although improving the economy is an important goal, it will not be achieved unless planning for the economy is accompanied by three other goals, enhanced visitor satisfaction, protected resource assets, and integration with community social and economic life. For example, some theme parks use imported goods and services instead of taking advantage of locally available resources. Also, tourism can cause inflation of local prices of land, goods and services. The socio-cultural environment of theme parks The impact of theme park operations can bring both benefits and problems to the local society and its cultural patterns. A theme park in an area generates contact between residents and visitors. This can be problematic in areas where the traditional cultural pattern of the residents differs extremely from that of the visitors of a park. Also, when there is a substantial socioeconomic difference between the visitors and the residents this may cause a problem. For example, problems may include over crowding of facilities and transportation, over commercialization, misunderstandings and conflicts between residents and visitors because of differences in languages, customs, and value systems, and violation of local dress and behavior codes. Theme parks especially have peak attendance figures, and therefore the concentration of visitors in space and time is a major problem. On the other hand, tourism in an area may improve the living standards of people and help pay for improvements to community facilities and services if the economic benefits of tourism are well distributed. The psychically environment of theme parks Theme parks’ environmental impact is mostly negative and a cause for concern. As theme parks have been designed specifically to accommodate the modern visitor, the environmental impact of theme parks can include visual pollution like unattractive buildings and structures, and large unattractive car parks. The space occupation of parks is enormous and mostly involves destruction of parts of the natural environment. Other environmental problems are air and water pollution, noise, vehicular and pedestrian congestion, and land use incompatibility. Therefore, an essential element of theme park planning is determining the carrying capacities or use saturation levels of the area. The transportation of the theme parks Passenger transportation is a vital component of the theme park system. Theme parks have a relationship with transport systems in a number of ways: The transport networks make theme parks physically accessible to potential visitors and therefore are an important factor in determining the number of visitors a theme park is likely to attract. The e existence of major theme parks and attractions leads to the development of new public transport services to meet the demand of visitors. The transport is also important within destinations to make travel between theme parks and attractions and between attractions and services as easy as possible. The modes of transport can often be an attraction in themselves with passengers being encouraged to see using them as a type of special event. The novel methods of on-site transport are used to move visitors around the theme park in ways that will add to the enjoyment of their visit. The planning of inter modal transportation centers is needed for domestic local, as well as outside, visitor markets. The infrastructure of theme parks In addition to transportation facilities, other infrastructure elements include water supply, electric power, waste disposal, and telecommunications. These components are usually planned by the public sector. Even though private and independent decision making are valued highly by most enterprises in all tourism sectors, each will gain by better understanding the trends and plans by others. The public sector can plan for better highways, water supply, waste disposal, when private sector plans for attractions and services are known. Conversely, the private sector can plan and develop more effectively when public sector plans are known. Facilities offered by the theme parks Accommodation, hotels and other tourist facilities, provide services so that tourists can stay overnight during their travels. Other facilities necessary for tourism development include tour and travel operations, restaurants, retail 637 outlets, souvenir shops, financial facilities and services, tourist information offices, public safety facilities and services of police and fire protection. A theme park and its environment need to be planned in such a way that the entire array of physical features and services is provided for an assumed capacity of visitors. It is important in planning the services businesses to realize that they gain from clustering. Food services, lodging, and supplementary services must be grouped together and within reasonable time and distance reach for the visitor. The institutional environment The institutional elements need to be considered in planning the theme park environment. From national to local governing levels, statutory requirements may stimulate or hinder tourism development. For example, policies on infrastructure may favor one area over another. Also, the administrative laws and regulations can influence the amount and quality of tourism development in a particular area. Policies of the many departments and bureaus can greatly influence how human, physical and cultural resources are applied. The development of theme parks The theme park market worldwide has grown dramatically during the last decades. For example, in the USA (where most of the theme park trends originated), theme parks have more than 200 million paid attendees each year. This strong consumer demand has resulted in the development of many parks. These parks are not only growing rapidly in size and importance, but also are investing substantial amounts in new entertainment and facilities, and extending their services into relatively unexplored areas such as catering and accommodation.. Also, Asia is the theme park market for the new millennium. Even more, several Asian cities, like Bangkok, Singapore and Kuala Lumpur, want to become ‘tourism hubs’, and theme parks are central to these plans. Although in the Asian countries a shift from hopping centers to theme parks can be seen, the opposite can be observed as well indicating a growing role of retailing in existing theme parks. The relationship between merchandising and theme park visits clearly has potential for further growth, and the advantages of stimulating this demand are becoming increasingly recognized by theme park operators. They are racing to obtain more profits out of their rides, activities and exhibits by linking rides to merchandise and placing goods at spots where visitors are most likely to buy, and that is close to the key rides, activities and exhibits The objective is to give people a part of the park to take home and share with others. In Europe most theme parks were built in the last 25 years. First, theme parks were more a Northern Europe phenomenon, but recently, several regions and countries in Southern Europe have supported the growth of theme parks as an attractive option to increase economic input. Due to all these new parks built, the theme park market is saturating. Consequently, the competition in the European theme park market is growing. Not only in terms of the growing number of new other parks, but also due to other uses of leisure time and discretionary expenditure such as home-based entertainment systems. Managers of large theme parks are concerned about the scale of the investments required to add new exciting rides, activities and exhibits to their product. Especially, because a golden rule is that a theme park every year has to expand their park with a new attraction, to attract the required level of visitors European theme parks invest in average twenty percent of their turnover on new or better rides, activities and exhibits. Theme parks challenges The first challenge for theme parks managers is to integrate the elements in the park itself with all the elements defining the theme park environment in the theme park development plan. For example, theme parks cannot function without transportation possibilities to bring the visitor to the park, or food supply or accommodation to support the visitor’s stay. Planning a theme park requires significant public private cooperation. More and more public governments turn to the private sector for the provision of services and the production of new products However, in order for such processes to run smoothly in theme parks, greater understanding of the roles of both sectors is needed. All private sector players on the supply side of the theme park environment such as, attractions, services, transportation, etc., depend greatly on investment, planning and management policies of government. Conversely, governments depend on the private sector for many tourism activities and responsibilities. Therefore, cooperation between the public and private sector is essential. 638 Another characteristic of theme parks is that their demand is highly seasonal. For theme park planners seasonality effects mean that they need to plan the facilities in such a way that whatever season or number of visitors in the park, the visitor experiences in the park are optimal. Also, when demand for rides, activities and facilities fluctuates during the day this can cause problems for the park, such as congestion and time specific peaks at the rides, activities and facilities. For theme park managers, capacity planning and routing is therefore an important task to deal with these problems. For example, to optimize the visitor streams in the park and to minimize waiting times at the activities. Another characteristic is the fact that theme parks face high fixed costs and low variable costs. This means that the costs per visitor in the low season, when there are only few visitors in the park, are much higher than in the high season, especially if the quality of the visitor experience has to be maintained. Furthermore, each year parks require high investments to add new exciting attractions to their product to attract the required level of visitors At the demand side, theme park planners may rely on marketers to actively try and manipulate tourist demand, by price differentiation across seasons, special rates for early bookings and bundling of services and visits over time or with other tourist facilities in the region. Similar to other tourist attractions, theme parks first and foremost provide enjoyment to their customers. This implies that theme park managers face especially strong demands from customers for new and exciting innovations in their services. Special strategies need to be devised to deal with tourist variety seeking. Also typically a diverse number of services within a park is required to promote repeat visits and to cater for different members of visitors groups as seniors and children) and for different segments in the tourist population at large. This has important implications for theme park planning in terms of location and type of activities that should be introduced and supported. Detailed consumer information often is essential to meet these consumers’ requirements. The costumers requirements place special demands on theme park planners in terms of: meeting environmental standards imposed through (inter)national regulations and local communities, by increasing demands in terms of landscaping and design, and financial responsibilities in terms of managing large areas of land which need to be bought, leased or rented depending on the organization’s financial management strategy. Another challenge facing theme park planner is that planning a park requires special skills in terms of combining creative and commercial abilities. Theme park design is crucial in determining the success of a park. In terms of design, several different levels can be distinguished. First, rides, activities and exhibits have to be designed attractively and effectively both in terms of initial appeal and usage. Second, landscaping and urban designs are required to integrate the different single facilities into a whole based on the selected theme for the park. And finally, activities and services need to be arranged that can support and increase consumer experiences of the physical elements in the park. There also are some more general features of the theme park product that are shared with other services and that are a challenge to theme park planning. Meeting consumer demand must be done however without compromising environmental and socio-cultural objectives. Because the theme product is consumed and produced at the same time, the service must be right the first time. Therefore, adequate theme park planning is highly critical for optimizing the delivery of the theme park product to the consumer. The final challenges facing theme park planners are created by the theme park market. There is a growing competition in the theme park market, with an ever increasing number of parks and many parks expanding their activities. Even more so, the tourist demand market is facing demographic changes in the form of agreeing population, economic changes that lead to tighter family time budgets because of an increasing number of double earner households, and the introduction of new technologies such as multimedia entertainment that compete directly with the traditional theme park market. Knowledge of potential market origins, and interests, habits and other travel characteristics of the population is a necessary but not sufficient condition to plan the several components of the supply side. It is important for the parks to know how consumers think, and what makes them visit or not visit attractions, and when they want to visit a park. Also, for theme park planners, an estimate of peak visitor volume is essential to the planning of every feature of the theme park, parking, attractions, exhibits, toilet facilities, tour guidance, food services and souvenir sales. 639 It can be concluded that the challenges theme park planners face ask for planning methods that can integrate the different components in the planning processes within and across various levels of planning. References : 1. 2. 3. 4. 5. 6. 7. Clave, Clark, Global theme park industry, Cab International, 2007; Goelder, Ch. , Tourism – principles, practices, philosophies 8th ed. , Edit. John Wiley Sons, SUA, 2000; Wright, Godwin, The Imagineering Field Guide to Magic Kingdom Park at Walt Disney World Disney Press, 2005; www. themeparkinsider. com www. amusamentparks. com.