The Scope and Limitations of Environmental Taxes Essay Example

The Scope and Limitations of Environmental Taxes Paper Looking specifically at first tier emerging markets, this paper emphasizes the necessity of mitigating the environmental damage that accompanies economic growth and industrialization. Following this, the case of India (as one of the few developing countries that has implemented environmental taxes) is analyses in detail. This paper concludes by looking at the limitations and challenges of the use of environmental taxes in developing countries; as well as possible ways forward. . Development and the Environment In Reconstructing Development Theory: International Inequality, Institutional Reform and Social Emancipation Brett puts forward the idea that the environment has not historically, or sufficiently, been considered in the intent of development because low income countries had not industrialists and therefore produced negligible emissions (Brett, 2008). The environment has however increasingly become a point of contention in recent years as developing countries particularly countries like China and India that have experienced rapid economic growth (and industrialization) industrialist under threat of greater environmental restrictions from the international community. These restrictions were not faced by the currently developed world during their time of development (Brett, 2008). Rising consumerism in evildoing countries, coupled With high levels of population growth has put the environment under further pressure (Buck-Hansen Luridness, 2012). In short, the nature of development has been such that the earths finite resources have not been sufficiently considered, resulting In an environmental crisis. There have however, from a policy perspective, been few concrete laws to mitigate the detrimental impact of industrialization on the environment. Industrial development policies are still largely favored in their trade-off with environmental degradation. Furthermore, politically, a logic that favors the environment over economic growth is a difficult sell to citizens. Organizations such as the World Bank, and many development economists, argue that the use of taxes, subsidies, and appropriate pricing to both encourage more efficient use Of natural resources, and reduce pollution from consumption and production, would go a long way in mitigating further environmental damage (Bruce Ellis, 1993). We will write a custom essay sample on The Scope and Limitations of Environmental Taxes specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Scope and Limitations of Environmental Taxes specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Scope and Limitations of Environmental Taxes specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Furthermore, the World Bank argues that this will be at minimal cost to economic growth. In line with the view of the World Bank, Brett rightly emphasizes the need to introduce institutions that generate the incentive and accountability mechanisms that encourage producers to shift from high impact to low impact technologies (Brett, 2008). This view advocates a combination of market and state organization. The introduction of environmental taxes would be one such initiative as will be further elaborated upon in the section below. 3. Environmental Taxes Environmental taxes fall within a set of environmental policy tools known as economic- or incentive-based instruments. Economic- or incentive-based instruments attempt to change behavior by changing incentive structures ether than prohibitive legislation that would be costly to implement. Environmental taxes use fees as their incentive instrument (Bloodstone, 2003). Countries typically implement environmental taxes in order to raise revenues for their treasuries; or to internalize negative environmental externalities of economic activities (Bloodstone, 2003). In Environmental Taxes in Developing and Transition Economies, Bloodstone identifies three tiers Of taxes the Poignant Tax (as the First-Best Tax); the Second-Best Tax; and the Third Best Tax these are briefly outlined below (Bloodstone, 2003). The Poignant Tax: The tax is targeted at companies that pollute the environment or create excess negative externalities and are implemented because the market doesnt provide enough incentive to reduce negative externalities. While it is the best case for environmental taxation, the costs of implementing it are high; and the required amount of information too high particularly relating to marginal cost and marginal benefit (Bloodstone, 2003). The Second-Best Tax: When deciding on the level of taxation for the Second-Best Tax, levels are set exogenously typically as a result of political processes which advocate assure and goals such safe minimum standard

Free Essays on Cat on a Hot Tin Roof

Jennifer Sebik EC2-1PM Essay #4- â€Å"Cat On A Hot Tin Roof† April 13th, 2004 The dominant morality in Tennessee Williams’ â€Å"Cat on a Hot Tin Roof† can not be discussed in terms of a single, easy-to-understand theme. Rather, I detected a number of disturbing themes in this play which, unfortunately, also seem to be present in our modern society. These themes explain much of the behavior we see today, both in our elected officials and in our own private lives. They include the willingness to engage in back-stabbing and flattery to get what we want, the attempt to escape reality by indulging in alcohol and drugs, the tendency for married couples to remaining together in meaningless or even violent relationships, and the tendency of people who become materially wealthy to turn into evil people. One of the most obvious moral conflicts in â€Å"Cat on a Hot Tin roof† is visible in the campaign by Gooper and Mae to gain the favor of Big Daddy, while at the same time discrediting Brick and Margaret. They try to twist the facts in order to portray themselves to Big Daddy as the most qualified heirs for the inheritance. For instance, they try to imply that just because they have five children with a sixth on the way, they are therefore responsible family people who will take good care of the plantation. At the same time, they cleverly argue that because Brick and Margaret have no children, they would not be responsible in managing a large estate. Gooper and Mae act as a public relations team, flattering Big Daddy while tearing down their competitors at every opportunity. They excel in back-stabbing and flattery, yet they are always careful to maintain the appearance of being polite and civilized. I don’t think we have to look very far in our own world to see the consequences of a society which approves of back-stabbing and flattery as a way of â€Å"getting ahead.† All the world’s newspaper headlines are full of stor... Free Essays on Cat on a Hot Tin Roof Free Essays on Cat on a Hot Tin Roof Jennifer Sebik EC2-1PM Essay #4- â€Å"Cat On A Hot Tin Roof† April 13th, 2004 The dominant morality in Tennessee Williams’ â€Å"Cat on a Hot Tin Roof† can not be discussed in terms of a single, easy-to-understand theme. Rather, I detected a number of disturbing themes in this play which, unfortunately, also seem to be present in our modern society. These themes explain much of the behavior we see today, both in our elected officials and in our own private lives. They include the willingness to engage in back-stabbing and flattery to get what we want, the attempt to escape reality by indulging in alcohol and drugs, the tendency for married couples to remaining together in meaningless or even violent relationships, and the tendency of people who become materially wealthy to turn into evil people. One of the most obvious moral conflicts in â€Å"Cat on a Hot Tin roof† is visible in the campaign by Gooper and Mae to gain the favor of Big Daddy, while at the same time discrediting Brick and Margaret. They try to twist the facts in order to portray themselves to Big Daddy as the most qualified heirs for the inheritance. For instance, they try to imply that just because they have five children with a sixth on the way, they are therefore responsible family people who will take good care of the plantation. At the same time, they cleverly argue that because Brick and Margaret have no children, they would not be responsible in managing a large estate. Gooper and Mae act as a public relations team, flattering Big Daddy while tearing down their competitors at every opportunity. They excel in back-stabbing and flattery, yet they are always careful to maintain the appearance of being polite and civilized. I don’t think we have to look very far in our own world to see the consequences of a society which approves of back-stabbing and flattery as a way of â€Å"getting ahead.† All the world’s newspaper headlines are full of stor...

Learn What a Match School Is in College Admissions

Learn What a Match School Is in College Admissions A match school is a college or university that is likely to admit you because your grades, standardized test scores, and holistic measures are similar to those of typical students at the school.  You certainly arent guaranteed an acceptance letter from a match school, but chances are better than not that you will get in.When applying to colleges, its important to choose your schools wisely. Key Takeaways At a match school, your grades and standardized test scores should fall within the typical range for admitted students.Ivy League schools and other highly selective colleges and universities are never match schools. They are reach schools.For a variety of reasons, it is quite possible to get rejected from a match school. Be careful not to overestimate your chances of getting in. How Do You Know if a School is a Match? If you know your high school GPA and youve taken either the SAT or ACT, its fairly easy to figure out if your grades and test scores are on target for a university. Here are two methods for doing so: Find schools that interest you in my massive A to Z index of college profiles. When you click on a college, youll find SAT and ACT data for matriculated students. This data represents the 25th and 75th percentile of students who enrolled at the college. If your ACT and/or SAT scores are above the 25th percentile number, youre a potential match for the school.For hundreds of the schools Ive profiled, youll also find a link to a GPA-SAT-ACT graph of data for students who were accepted, rejected and waitlisted. This will give you a more visual representation of where you fit in. Match≠  Guaranteed Admission Its important to realize that there is no guarantee of admission at schools that youve identified as matches. While many students with grades and test scores similar to yours were admitted, its equally likely that some students with similar profiles were not admitted. This is one reason why its important also to apply to a safety school or two so that you are nearly certain to be admitted somewhere. It can be heartbreaking to discover in the spring of senior year that youve received nothing but rejection letters. Possible reasons for a rejection to a match school include:   The college has holistic admissions, and your essay or extracurricular involvement werent as impressive as those of other applicants.Your application was incomplete or had careless mistakes (see 6 Common Blunders of College Applicants)You failed to demonstrate interest in the college.Related to demonstrated interest, you may have been edged out by applicants who applied through early action or early decision (both tend to have higher admit rates than regular decision)Your letters of recommendation raised concerns for the college.The college wasnt able to meet your financial needs (a significant number of colleges and universities are  not  needs-blind, and they will not admit students who would face unreasonable financial hardship should they try to attend)The college admitted students who may have had similar grades and test scores but who were more likely to contribute to the diversity of the campus community. Colleges dont have formal geographic, racial, or cultural quotas, bu t many schools do believe that a diverse student body benefits the learning environment. You have a criminal record that concerns the college. Some Schools AreNeverMatches If youre a straight A student with top 1% standardized test scores, youre still not guaranteed admission at the countrys most selective colleges and universities. The countrys  Ã‚  top U.S. colleges and top universities  have such low acceptance rates that many fully qualified applicants receive rejection letters. You should certainly apply if you wish to attend these schools, but be realistic about your chances. When a college has a single digit acceptance rate, you should always consider the school a reach, not a match, even if your grades and test scores are exceptional. A Final Word on Match Schools I always recommend that applicants be realistic about their chances of admission, and its important to remember that many students receive rejection letters from match schools. That said, chances are good that you will get into some if not most of the match schools to which you apply. Also keep in mind that match schools are often good choices because youll be among peers who have academic abilities that are similar to your own. It can be frustrating to be at a college where the majority of students are significantly stronger or weaker than you. Balance is important as you come up with your college wish list. You should make sure you apply to a mix of  reach schools, match schools, and  safety schools.

Art history response paper Essay Example | Topics and Well Written Essays - 500 words - 2

Art history response paper - Essay Example However, he showed little school interest and preferred to copy paintings where his drawing and painting career developed. He is among the greatest all-time living artists in the western tradition. Michelangelo’s impact was immediate achieving a level of influence and fame that could not be precedent. Despite making a few forays beyond art, Michelangelo versatility in the disciplines that he took was of very high order as is often considered a title contender of the archetypal Renaissance man. He mastered a number poetry, media, painting and architecture and considered himself to be a sculptor foremost. His talent was almost immediately recognized as evidenced by bibliographies that we written in his own lifetime. His biography was written and published when he was alive and become the first artist for such a thing to happen. At an  age of 74  years  he  took over from  Antonio the Younger as an architecture at St. Basilica. He transformed the plan, and the western end being finished to his design. In his lifetime, he was referred to as the divine one. One of the qualities that were admired by his contemporaries was his sense of inspiring grandeur to the next group of upcoming artists. He impassioned a highly personal style of art that led in Mannerism that was the next art movement after the High Renaissance. He lived for almost ninety years and at the time he worked for seven popes, witnessed Counter-Reformation and Reformation and saw the widespread utilization of the printing press leading the discovery of America. From Michelangelo historical life, he can be considered as an icon hero in art. Despite being born from a poor family and background, he was able to rise against all odds to be a great influence in the art industry, thus he believed that he was the best and can make it despite the challenges he faced. From his virtues, he was a patient man and was able to develop sculpture, architects

Philosophy Reflective Writing Assignment (Five questions, Five Research Paper

Philosophy Reflective Writing Assignment (Five questions, Five Resposes for each, 500 words for each response - Research Paper Example I did not have to stay up so late and it certainly was not in my best interest; however I still chose the course of action. However, once you make that decision you are responsible for whatever happens as a result of that action or behavior. The idea that mankind has no free will is overall, both, frightening and dangerous perspective. If people are guided by a hand of fate and destiny then no matter what actions you take in the end you will always find yourself exactly where you were always going to be. In other words your actions are irrelevant, what will be, will be, regardless of one’s efforts or goals. This could easily breed generations of laziness. Why bother to try when it will all turn out the same no matter what we do. It, also, speaks to a lack of responsibility and accountability in our actions. In determinism for example, our decision are not really our own. We choose the only way we can give the choices before us. In other words, when a man kills another, the mur derer is not rally responsible; he had no choice but to as he did. No one would ever be held truly accountable for their actions (Greenstreet 1).We make choices, everyday, on subjects both simple and grand, and we are responsible for those decisions and their outcomes. ... What, biological imperative are we justifying in these cases. If they are not responsible for their actions then how can we detain them or isolate them from the population. Many pedophiles admit that they know that their desire for children is not right, but blame their natural inclination as outside their control. But, they know the laws and ethics, yet they choose to continue to do hurtful and harmful things to chidden. Anything but free will releases them of that responsibility and that is not a worthwhile world to create or participate in. In the question it asks if it is a fair trade to exchange free will for paradise or have free will knowing bad things may happen as a result. Whether something is good or bad is relative to those involved. The cat failing to catch the mouse perceives this outcome as bad, while the mouse thinks of it as pretty good. So every action, behavior, and choice has the potential to have good and bad results, regardless of intention or purpose, to differ ent people all at the same time. (final word count 572) Response 2 First and foremost, it is never going to be okay to sacrifice, lose, or in some way, cost the lives of others. In most cases those situations result not in if the decision is right, or good, but on how it rates on a scale as â€Å"lesser of two evils.† The alternative to that choice was much, much worse. However, when asked is it acceptable to allow the loss of one life in order to save the lives of 1000s? Yes, honestly, it is something that happens every day, usually voluntarily (Rosenstand). Many heroes, rescuers, and brave individuals have sacrificed themselves to save others. Assassination as a viable practice of resolving problems carries a whole other set of issues involving the taking of lives. However,

Internal policies and procedures Essay Example for Free

Internal policies and procedures Essay Technology is a significant facet of district operations. Technology affects performance through enabling the citizens to access as well as analyze information, resolve problems, work in partnership with others, and successfully communicate their thoughts and information. People make use of technology as an instrument to support in administrative duties. Technology in information systems is needed to provide appropriate information to efficiently manage the district’s assets and make knowledgeable decisions. Only copyrighted materials are put through restrictions within a Policy Statement. Materials that are not copyrighted may be copied unreservedly and without limit. Copyrighted software and patented hardware may be copied devoid of copyright owner’s consent only in proportion to the Copyright Act that permits making an archival back-up duplicate. However, most software is licensed to a user and the terms of a license agreement may provide the user consent to create copies of the software beyond the archival copy allowed by the Copyright Act. Software license agreements and patented hardware are unique and consequently, the rights of the user to copy licensed software further than that endorsed under the Copyright Act may simply be verified by means of reading the user’s license agreement (Wesier, 77). Any reproduction or copying of copyrighted software on a system or constituent computing equipment must be in line with the Copyright Act and the related software license conformity. Educational institutions may not utilize unauthorized copies of software on system or component institution-owned networks or computers housed in a system or component institution facilities. In view of the fact that software companies are worried by the soaring rate of plagiarism and piracy of their programs, studies for probable violations can be anticipated. While software corporations may not possibly find it lucrative to file suit against an individual for violation, it definitely would not be reserved from filing suit against Universities. Additionally, companies may need to convey suits against people to put off future impending pirates. Software companies could also proscribe University’s use of their software packages. Consequently, University employees who make use of these software materials have a responsibility to avert use of copyrighted materials and to utilize the software barely in accordance with licensing agreements. EVALUATION OF CURRENT POLICIES AND PROCEDURES OF ALACHUA COUNTY The Alachua County has cost-efficiently purchased new technology, maintains a reliable technology infrastructure given obtainable resources, have instituted policies and moral standards for using technology, and has good controls to guarantee appropriate access and make use of the district’s information systems. In 2001, the district’s technology departments were pooled into one inclusive department Administrative and Instructional Technology Department. The amalgamation took place when the directors comprehended that both departments had overlying duties as well as consolidation into one department would augment overall effectiveness. To utilize the remaining best practice principles and guarantee the performance, competence, and efficacy of its softwares and hardwares, the district have to regularly modernize and monitor its technology arrangement, make the training processes official related to technology, regulate budget allowances within obtainable funding, utilize the work order structure to develop the delivery of support, develop the use of technology to progress communications, and institute procedures for analyzing technology services and purchases. Along with the district’s District Technology Plan (2001-2006), the Alachua County currently make use of computers for instruction in general areas: schools curriculum support, technology literacy, as well as communication. All districts have computer committees that provide direction for the function of technology within the instructional procedure and the acquisition of hardware/software. Every district selects and purchases its computer software in accordance with its needs. The constituency sets common direction and provides supervision to guarantee the quality and compatibility of instructional materials. The Technology and Information Services Department supervises technology in Alachua County schools, counting central processing unit and support of services, finance, human resources, and facilities functions. In that structure, the department addresses all issues related to both instructional and technology administrative, as well as the local area networks at each school and district. The staffs support other areas of technology at schools and districts, and assists in using technology. However, the county’s technology plan does not provide sufficient direction for instructional and administrative technology decision-making. Planning is the means to a well-delivered and well-implemented information system. Efficient planning helps guarantee that district information system meets the instructional needs of the people and the administrative needs of decision makers, including schools, hospitals and other organizations and agencies. An effectual planning procedure identifies the technology necessities of users, develops strategies to obtain needed technology in a lucrative manner, and identifies accessible funds required for acquisitions. To ensure that all critical needs are identified, the planning process should comprise an extensive range of stakeholder participation. The decisions made throughout the planning process must be in writing and the resulting plan has to guide technology-related policymaking as well as acquisitions.

Social Organization and Adaptation in Alpine Environments Essay

Social Organization and Adaptation in Alpine Environments Adaptive Strategies in Alpine Environments: Beyond Ecological Particularism, is an article that evaluates the similarities and differences of two alpine environments. The author’s main point of the article is to identify the consistencies of social organization and adaptation throughout communities existing in high altitudes. The mountain chains used to investigate these regularities were the Swiss Alps and the Himalayan Mountains. Along with finding the consistencies of the communities with in the mountains, they also wanted to discover whether adaptation was created though the mountain environment or outside influences. Rhoades and Thompson, through researching these different mountain ranges, find many similarities throughout the alpine communities. The authors have clear points as to why they believe that the Himalayans and the Alps are so similar. What they bring up first is the fact that they are both immense mountain ranges, and because of the size special adaptations are necessary for survival. Throughout the article though, Rhoades and Thompson do not forget the differences of the ranges. The main thing to be aware of, they point out, is the fact that the Alps are surrounded by a technological advanced and wealthy society. Compared to the Alps the Sherpas of the Himalayans are only a herding society that are not affluent, and the only wealth made in the surrounding areas are from the tourism of the mountains. Putting that aside, the similarities are abundant, considering the location and climate of the two ranges. The authors look to subsistence techniques, regulatory devices, ownership patterns, and sociopolitical forms to find the paralle... ...s of similarities from yet another alpine community of the Andes Mountains. In ending, the authors find that they cannot explain the evolution of alpine areas, but they have found that throughout world mountain communities adapt in similar ways to deal with the mountain environment. The authors also wish to expand on this research but hope to further look in to the adaptations as well as the cultures of the groups. Looking throughout the article it seems as if it has completely different intents than our text. Though the article discusses the Sherpas of Nepal, our text has a completely different idea when talking about the Sherpas of Melemchi. Bishop’s text is overall a more comprehensive study of the Sherpa, and gives more detail on their lives. If anything the article adds to the Bishop text and puts the Sherpa of Nepal in the bigger picture of the world.

An Exploration into the Representation of Families in Sitcoms Essay

The purpose of my exploration is to scrutinise whether family stereotypes within the media are merely exaggerations, or whether they are accurate observations. I have focused mainly on sitcoms as they are known for their absurd situations and characters, but they have a hint of truth to them at the same time. I narrowed this exploration down to three famous British sitcoms: Outnumbered, Only Fools and Horses and The Royle Family. I mainly wanted to challenge the viewpoint that all sitcom characters are created for humour, rather than for being similar to our own family members. Roy Stafford defined sitcoms as ‘a setting and a group of characters providing the opportunity for a comic narrative’ (Stafford, 2004). Most British sitcoms are based on the concept of families, and build on these characters throughout series and episodes. Typical family members might include a grumpy Grandad or boisterous brother for example. In Only Fools and Horses, they base the early episodes on two brothers and a Grandad, later becoming two brothers, their wives and their war veteran Uncle. The main stereotype from the show was that the brothers were very argumentative towards each other but remained close throughout, and the Grandad – or Uncle – was a forgetful and dopey, but loveable man. They were frequently put into tricky – arguably unrealistic – situations but the main outcome was an equilibrium whereby they were all a wholesome family, no matter how bad the foregoing conflict was. This is something very common amongst television shows and comes under Todorov’s narrative theory of a status quo at the start followed by a disruption but finally ending with the same equilibrium as seen in the beginning, which is somewhat unrealistic in real family lives. The show may originate from the early 80s, but shares many common elements to those 30 years on and remains as relevant as ever. After observing an episode of Outnumbered, I noticed how different the narratives were but how similar the overall message and moral was to Only Fools and Horses. The sitcom is based on a set of parents with a young son and daughter, and a teenage son living in a semi-detached house in the south of London; a fairly normal setting and one that the audience can relate to. The character Ben is a prolific liar, whilst his sister Karen is a smart and argumentative girl and Jake is an average, mood-swinging teen. The mother and her sister argue frequently; the Grandad is battling early signs of dementia – which is used comically but sympathetically at the same time – and the lugubrious father’s parents are separated and have a huge hatred for one another. These differences in character and their situations create a â€Å"dysfunctional family redeemed by love† in the words of Ben Dowell (Dowell, 2008). Erving Goffman stated that ‘life itself is a dramatically enacted thing’ henceforth the dramatisations featured in the show are very similar to our own families and their attitudes and roles (Goffman, 2009). These characters are all very significant for audiences that are in, or have been in, similar situations within their families, with their parents being ‘outnumbered’ by their children and the hectic household getting the better of them. Ben Dowell said in an article in the Guardian: ‘These are the kind of parental vignettes that are convincing many that British comedy has finally succeeded in telling the embarrassing, ridiculous and frustrating truth about modern, competitive child rearing’ (Dowell, 2008). This quotation reiterates the point that British sitcoms are becoming increasingly accurate as time goes on, and the mundane, understated humour is effective in proving how spot-on comedies can be. The Royle Family is a comedy sitcom from the early 1990s based on a family from Manchester and is mainly set in the family’s house – and mainly their living room. The house is frequently in the mid-stage of decoration due to the laziness of Jim, and the majority of the family’s time is spent in the living room sat around their television, which is symbolic of the idea that modern family life is dominated by technology and that we steer clear of activities and exercise. The short-tempered, sarcastic father Jim rarely moves from his armchair and takes the ‘man of the house’ role into great effect, with his hard-working wife Barbara taking a more family-orientated role and looking after her kids and husband consistently. Denise is their daughter and takes on the average blonde style character, and remains incapable of looking after her kids whilst her husband Dave is a kind-hearted but has an apathetic attitude – of which Denise exploits. Antony is mistreated by his parents due to his typical teenage antics and attitudes, and Norma is a sweet old lady that Jim despises. There is certainly diversity between the characters, and arguments occur frequently, but there is a hidden bond between those who may seem to dislike each other. This is once again a fine example of the dysfunctional family that surprisingly works well, and it is clear that they have shared memories that make this bond stronger and this uses the clichà © of ‘you don’t know what you’ve got until it’s gone’. This style of show may be most realistic to close families who watch television religiously and were brought up in a lower class background. In conclusion, I believe that the aforementioned sitcoms are very accurate in describing family life albeit in a comedic way. The dismissal of a laughter track in all three of the shows add to this realism, and the use of one setting in the majority of the episodes create the idea that modern families in fact spend most of their time together rather than out socialising. The simplicity of the three shows also adds to this, and connotes the idea that our idea of fun in modern times is being with one another watching television. The roles of the characters are also very accurate as I believe at least one of the roles is easily recognisable for the audience; i.e. the sarcastic manner of Jim from Royle Family or the argumentative but clever nature of Karen from Outnumbered. In one way or another, these sitcoms can be related to by their audience and is a very good, although occasionally exaggerated, way of showing just how unpretentious our lives are. Works Cited Dowell, B. (2008, December 6). In their own words: sitcom lets kids improvise. Retrieved 2 10, 2012, from Guardian: http://www.guardian.co.uk/media/2008/dec/06/television-bbc Goffman, E. (2009, June 9). The Presentation of Self in Everday Life. Retrieved February 10, 2012, from Slide Share: http://www.slideshare.net/Wellingtonisgreat/goffman Stafford, R. (2004, February 1). TV Sitcoms and Gender. Retrieved February 10, 2012, from Media Culture: http://www.mediaculture-online.de/fileadmin/bibliothek/stafford_sitcoms/stafford_sitcoms.pdf

Thomas Jefferson’s Vision of a Free Holding Yeoman Society

Thomas Jefferson is considered as one of the most influential personalities in the history of the US. Jefferson who was the third President of the United States is regarded as one of the most prominent figures in the US, is characteristically known for his ideological promotions of republicanism in his stint as the president. Some of the famous events that are associated with his presidency include the 1803 Louisiana Purchase and the Lewis and Clark Expedition during the period between 1804 and 1806. Thomas Jefferson is also accredited for authoring the Declaration of Independence and since he was a philosophical thinker and politician, he idealized the concept of a free holding yeoman society which was a series of complex ideologies which emphasized various virtues. It was during the 18th century that a number of influential â€Å"poets, politicians and economists created in America a complex of ideas which has been called the Jeffersonian myth† (Hess, 1992). This concept generally emphasized various virtues with simplicity and purity leading and the principal dictated a variety of social choices. The Yeoman term generally refers to farmers who usually cultivate their own land. The yeoman thus can be considered as a small farmer who holds a piece of land. Since Jefferson hailed from this type of yeoman society, he had first class experience of the issues and challenges they faced and therefore in his presidency he decided to make amends so as to ensure that this class in the society was prosperous. This philosophy was coined in a time that could be considered appropriate for a country that was settled by â€Å"land hungry men† (Hess, 1992). Most English men were used to a social system in which the ownership of land was a symbol of a man’s stand in the society and the political power that he yielded. Thomas Jefferson and J. Hector St. John de Crevecoeur came up with a philosophy that dictated the natural rights of any man to own land and that the ownership of land by any man obviously gives him a social status and dignity. The philosophy goes further to describe how mans interaction with nature â€Å"makes him virtuous and happy†. This philosophical thinking as Jefferson and his colleague tend to challenge the government is that it â€Å"should be dedicated to the interests of the freehold farmer† (Hess, 1992). This policies and principles held a lot of significance for Jefferson who is considered as the brains behind the western land policy. In Jefferson’s own words he described the small and self sufficient as â€Å"the chosen people of God† and thus asserted their importance if the new republic would have any chance to survive. Jefferson described the â€Å"virtuous yeoman† as the moral backbone that would lead the nation to greater heights and thus prosperity would be easily achievable (Hess, 1992). The issue of land was embedded deep in Jefferson’s heart and he believed that it was the core of an envisioned republic. Thomas Jefferson had a landscape vision that mainly depended on the unlimited expansion of most of the wilderness in the country and thus make it the peoples will to settle and subdue it for settlement and cultivation purposes. This vision was just a vision and its applicability mainly depended on the prudence of the government of that period in applying the â€Å"public land policies fairly and justly†. Jefferson held the belief in his heart that â€Å"land was the clay from which a free society would be molded and preserved† (Hess, 1992). However, one of the issues that he had to deal with was those of religion. Although religion was a predominant force during his government, it had failed to provide what Jefferson’s landscape vision promised to produce. Land in this era was considered to offer the much needed cohesion and was therefore viewed as an â€Å"icon of secular religion† (Hess, 1992). The success of Jefferson‘s policies and philosophical thinking are still evident today and the western range is the product of his landscape vision. The landscape vision which was envisioned in the â€Å"Jeffersonian agrarianism† was built on a firm foundation (Hess, 1992). This had the obvious effects of spilling its advantages in the years that were to follow and most of its effects are still visible today. The western range which was a harsh testament of nature in the state of a wilderness became a land that would become exceedingly abundant. However, the alteration of nature and its overuse can be considered as one of the negative aspects of his landscape vision. Various factors one of them being drought led to the overstocking of the ranges in a way that nature was almost strained beyond its holding capacity and thus became unforgiving with adverse effects. Collisions among farmers with diverse wants is also a major shortcomings but the experience that was gained from the harsh reactions of nature served to teach the inhabitants valuable lessons and thus take some measures into considerations during when setting future plans.

Economic And Environmental Impacts Of Tourism In Kermanshah Tourism Essays

Economic And Environmental Impacts Of Tourism In Kermanshah Tourism Essays Economic And Environmental Impacts Of Tourism In Kermanshah Tourism Essay Economic And Environmental Impacts Of Tourism In Kermanshah Tourism Essay This survey examines local people perceptual experiences about societal, economic and environmental impacts of touristry in the cultural heritage finish of Kermanshah in Iran. The survey focused on occupants in the locality of two popular heritage attractive forces in the part. Harmonizing to the study, a high per centum of the replies, emphasizes the positive impacts of touristry toward local people. Besides, societal facets of touristry impacts are found to be the strongest and most favourable perceptual experiences. The Findings in Semi structured interviews with occupants supported the study consequences. Local communities are known as cardinal stakeholders in leisure and touristry direction. Tourism has to be managed with the aid and involvement of all stakeholders in a given district with a focal point on local dwellers. ( Guyer and Pollard, 1997 ) .Considering the importance of occupants, who have a cardinal function in touristry, many surveies are carried out by the research workers in the developed states about local community toward touristry. Among them are Lankford and Howard ( 1994 ) , Hernandez et al. , ( 1996 ) , Schroeder ( 1996 ) , Ryan and Montgomery ( 1994 ) , Nicholas ( 2007 ) , Williams and Lawson ( 2001 ) . But unluckily, barely any work has been devoted to analyzing occupants attitudes in developing states ( Lepp, 2007 ) . Kermanshah state of Iran, counts as one of the chief touristry finishs in the part. The intent of this survey is to place the perceptual experiences of occupants in the locality of two chief touristry finishs of Kermanshah towards touristry impac ts. Iran is the 18th largest state in the universe in footings of country. It is located in southwesterly Asia and covers the land country of more than 1,648,000km2. It has a population of over 70 million ( Statistical Centre of Iran, 2006 ) . Throughout history, Iran has been of geostrategic importance because of its cardinal location in Eurasia. It occupies an of import place in the universe economic system due to its big militias of crude oil and natural gas. The state possesses one of the universe s oldest uninterrupted major civilisations, with historical and urban colonies day of the month back to more than 5000 BCE. It is rich with the history of humanity and has a high concentration of archeological sites ( Zendeh Deh, 2001 ) . There are 10 historical sites listed under the World Heritage list, while 60 more sites are tentatively listed ( UNESCO, 2009 ) . Heritage attractive forces give the state a good potency for touristry development. The authorities intends to develop the tou ristry sector as a cardinal factor mentioned in the national economic and societal development program. Kermanshah state is in western Iran. It has an country of 24,434.25 sq kilometer which consists near to 1.5 per centum of Iran s country. Kermanshah has a moderate and cragged clime. Evidence indicated that this state has been the place of adult male since the Paleolithic and Neolithic age. Sing the historical memorials found in Kermanshah, it was really glorious in the Achaemenid and Sassanian epoch ( more than 1400 old ages ago ) , and was extremely regarded by the male monarchs of those times. In the Islamic period, particularly in the Safavid period ( about 400 old ages ago ) , it made great advancement. Kurds, Lors, Arabs, and Turks are peoples populating in this state. In add-on to the dwellers of the town and small towns, there are mobile societies throughout the state. The prevailing linguistic communication is Farsi, but other linguistic communications are besides spoken. From the Paleolithic clip to the present, this territory has been the place of many people ( Ahmadi, 198 9 ) . The popular heritage sites of the state are Taqe Bostan and Bisotun. Taqe Bostan is a series of big stone alleviation from the epoch of Sassanid Empire of Persia, the Iranian dynasty which ruled western Asia from 226 to 650 AD. The site is located in the capital metropolis of Kermanshah and merely 5 kilometers from the metropolis centre of Kermanshah. The population of the metropolis is about 900000 ( SCI, 2009 ) . Bisotun site is located in the little metropolis of Bistoon 30 kilometres from the metropolis of Kermanshah, There are many historical memorials in the Bisotun composite. its primary memorial is the Bisotun Inscription, made in 521 BC by Darius the Great when he conquered the Persian throne. The lettering is written in 3 linguistic communications: Elamite, Babylonian and Old Persian ( UNESCO, 2006 ) . Both Taqe Bostan and Bisotun are protected under the list of the National Cultural and Natural Heritage Organization of Iran and besides that, Bisotun was registered in UNESCO List of World Heritage Sites in a determination made by UNESCO Worl d Heritage Committee and announced 13th of July 2006 ( UNESCO, 2006 ) . Bistoon is inhabited by merely 2500 people during autumn and winter ( statistical centre of Iran, 2006 ) ; nevertheless, the figure escalates in spring and summer because of more desirable conditions and more occupation chances particularly in the touristry sector. In the yesteryear, Bisotun was a small town with merely 100 houses. It was a hamlets among bargainers from other parts. It had about 25 stores included abattoir, bakeshop, food market shops. After the Islamic revolution of Iran ( 1978 ) , population increased and people started constructing stores and houses in the part. In 1996 authorities approved to alter the name of the small town into the metropolis of Bisotun. Now, they are more than 500 households populating in the metropolis. The economic system of households is related to farms, touristry and some industrial mills around the metropolis. Sing current planetary touristry tendencies and the alone heritage attractive force which the state possesses, authorities is be aftering to assist the economic system of part by developing touristry sector. The first organisation refering touristry in Iran was set up in 1935 and was called attracting tourers and advertizement . But from the clip boulder clay now, the responsible organisation for touristry in Iran has confronted many alterations from its name and its construction to its aims and policies ( Farzin, 2007 ) . After the triumph of Islamic revolution of Iran in 1978 and the starting of imposed Iran-Iraq war, touristry industry of Iran was severely damaged due to the political crises and war. But from the first development program of the state after the Islamic revolution, touristry was taken into consideration one time once more ( Safaei, 2007 ) . Iran Cultural Heritage, Handicraft and Tourism organisation is the governmental responsible organic structure to protect, pre sent, preserve and reconstruct the state s historic-cultural bequest every bit good as promote touristry development. The chief aims of touristry development in the four-five twelvemonth ( 2004-2009 ) socio cultural and economic development program of Iran ( after Iran-Iraq war ) were: presenting the civilization and civilianization of Islamic Iran, imitating local commercialism and industries and bring forthing a favourable world-wide image of the state ( Farzin, 2007 ) . Taqe Bostan and Bisotun are visited by many national and international tourers every twelvemonth. It takes merely approximately half an hr by auto to make Bisotun from Kermanshah. So normally tourists visit both of them during their stay in Kermanshah. The grounds for tourers to see the countries are to bask the alone heritage and natural beauty of the countries. The typical visit is short and seasonal. Many national Tourists normally visit these countries during the NowRuz ( Persian New Year ) period, spring, summer, and other public vacations. It is besides visited by international tourers in all seasons. Their visits are chiefly organized by circuit operators. At the extremum tourer season, they may host more than 25,000 tourers per twenty-four hours. Literature reappraisal Heritage is regarded as one of the more important and fastest turning constituents of touristry in many developed economic systems ( Alzue, OLeary, A ; Morrison, 1998 ; Herbert, 2001 ) . It is going progressively popular in the universe, and deemed of import for touristry development. Defined as a signifier of particular involvement touristry, it caters to the desire of tourers to larn about the history and life style of a finish ( Craik, 1997 ; Williams, 1998 ) . It has long been recognized that the ideological and institutional context of heritage touristry is basically different from that of general touristry ( Garrod A ; Fyall, 2000 ) . The relationship between heritage and touristry is often characterized by contradictions and struggles ( Nuryanti 1996 ) . Heritage has its exceptional values and concerns. Although, heritage touristry provides chances for many finishs, it may besides stand for different sorts of menaces for occupants. In order to minimise these menaces, there i s a demand for duologue, cooperation, and coaction among the assorted stakeholders involved ( Aas et al. , 2005 ) . The stakeholder engagement must be included in any sustainable touristry program in order to cut down struggle ( Byrd 2007 ) . The construct of stakeholders is going progressively of import in heritage direction and planning, particularly the community as proprietor and keeper of heritage ( Nuryanti, 1996 ; Peters, 1999 ; Serageldin, 1986 ) . The local communities are known as chief stakeholders in heritage touristry. Local community occupants in the locality of the heritages are progressively being afforded the chance to do determinations over their ain resources and support substructure ( Cochrane and Tapper, 2006 ) . But the status of resident engagement in touristry direction is non the same in different states. Compared with many developed states, local occupants in many 3rd universe states do non hold such chances to portion in determination doing about their hometown touristry direction. Mowforth and Munt, ( 2003 ) explain, with huge grounds, how local communities in Third World states being exploited. Small control is in their custodies to maneuver the way of touristry development in their parts. The ir positions are seldom heard and their chances to foster their low budget entrepreneurial touristry concerns are often frustrated by the bigger external investors. A big proportion of the local population should profit from touristry, instead than simply bearing the load of its costs. Furthermore, the industry ought non to bury that finishs are basically communities ( Blank, 1989 ) . In many Third World states, a more suitably planned touristry development procedure is needed which would both distribute its costs and benefits more equitably and which would be more sensitive to its societal and cultural impacts. This would non merely cut down the demand for local occupants to merchandise off quality of life and societal costs for economic growing, but would besides lend to a more loosely based positive attitude toward touristry ( Mansfield 1992 ) . Many analysts call for greater local engagement in the Third World touristry sector to allow a more just distribution of its costs and benefits ( Blank 1989 ) . Research methodological analysis In this research the perceptual experiences of Kermanshah local communities toward societal, economic and environmental impacts of touristry, is presented. A questionnaire was designed for this research and assorted related literature were used to develop the points for inquiries ( Lankford A ; Howard, 1994 ; Williams and Lawson, 2001 ; Milman A ; Pizam, 1988 ; Choi and Sirakaya 2005 ; Andriottis, 2002 ) . The questionnaire was based on a Likert graduated table and it was piloted tested to hold its content validated by several touristry bookmans in Iran. Using Cronbach s alpha, the cogency of statement about touristry impact was tested. Descriptive statistic and t-test were employed as statistical techniques in this survey. Means and standard divergences are the descriptive statistics used in discoursing the distribution of responses gathered in the research. To measure the normalcy of the distribution of the informations, the lopsidedness and kurtosis of each variable were besides examined. In this survey lopsidedness was 0.239 and Kurtosis -0.201 so the distribution is comparatively symmetric. T-test was used to find whether there were important differences between respondents group mean sums and point average tonss. The questionnaires were distributed among the local people, populating or working in the locality of two heritage finishs of Taqe Bostan and Bisotun. A sum of 300 useable and completed questionnaires were collected and analyzed. Besides the questionnaire, writer had semi-structured interviews with occupants. Interviews were recorded digitally and transcribed while informal conversations and observations were written daily in field notes. A sum of 90 individuals accepted to hold interview with the writer. Forty one of these 90 individuals were in Bisotun and 40 nine were in Taqe Bostan. The qualitative information of the interviews were interpreted and analyzed by the writer feeling and reported eventually. Consequences Overall response rate was 53 % from the Taqe Bostan and 47 % from Bisotun. Out of 300 respondents 27 % were female and 73 % were male participants, with an mean age of 43 old ages ( 68 % are less than 35 old ages old ) . 44 % of them are married, while 51 % still individual. Sing the educational degree, 38 % indicated secondary school as the highest degree of instruction attained. While 26 % of the respondents have diploma and 8 % had a unmarried man s or higher grade. The mean length of residence was 31 old ages and 61 % have been populating in the country for 25 old ages and more. With respect to employment, 41 % of respondents province that they have occupations related to touristry. Respondents ( 56 % ) reported a monthly family income for 2009 of Persian Rails ( RIS ) 2000000-4000000 ( about US $ 216- $ 432 ) while 29 % of respondents indicated a monthly income of under ( RIS ) 2000000 ( about US $ 216 ) . Refering the community attitudes toward touristry in the country, points about societal, economic and environmental impacts of touristry were studied. Descriptive statistics revealed that respondents from both finishs rated on positive statements and lower on negative statements, bespeaking consistence in the way of their perceptual experiences. Table 1 shows community perceptual experiences toward the perceived societal, economic and environmental impacts of touristry. Based on the average steps of impact points, the points associated with societal impacts have the highest tonss. Some of the societal impacts, which are most favored by occupants, are as follows: addition in the recreational installations ( 4.12 ) , and Meeting tourers is a valuable experience ( 4.08 ) . Findingss about environmental impacts show that the most favorite point by occupants is Tourism provides an inducement for Restoration of heritage ( 4.18 ) , and the negative facets of environmental impacts are Crowded public topographic points ( 4.34 ) and Traffic congestion, noise and air pollution ( 3.22 ) . Based on the average steps of impact points, economic impacts points have the lowest tonss. The most favorite points are Tourism leads to more investing and disbursement ( 4.02 ) and Tourism Creates occupation chances ( 3.62 ) . The negative economic impact point is monetary values are increasing because of touristry ( 3.64 ) . The respondents have instead positive perceptual experience toward societal, economic and environmental impacts of touristry. T-test statistical analysis was used to set up whether there is a important difference between the respondents in Bisotun and Taqe Bostan. The consequence of the trial shows that there are no important differences of societal, economic and environmental impacts of touristry between the two territories. Interviews with local community revealed positive perceptual experiences toward economic impacts of touristry. However, most of the respondents said they expected more economic benefits of touristry particularly in employment. Many of them believe that touristry creates more occupations for aliens than for local people so Tourism gives benefits to a little group of people in the part. However, the bulk of respondents are in favour of touristry development in the country. About the environmental impacts of touristry, several respondents from Bisotun believe the negative impacts towards the community s environment. For illustration Tourists added to the traffic congestion in Bisotun during the tourer overruning period. But the streets around Taqe Bostan are wider and besides several occupants work in the stores near the site, so they were accustomed to traffic and noise in the country. In respects to societal impact of touristry most of the respondents had positive perceptual experiences and said that they are happy to run into tourers particularly from other states in Kermanshah. However, some respondents in Bisotun were concerned about the alterations that Tourism can do in their traditional civilization particularly among immature coevals. Through interviews, in whole, the respondents in Bisotun and Taqe Bostan perceived that touristry has had a positive impact on their communities and they agreed that touristry can take to development of their economic system in the part. Decision Residents attitudes about societal, economic and environmental impacts of touristry in Kermanshah were studied in this research. Results showed that respondents perceived societal impacts of touristry most favourably ( 17.18 ) , environmental impacts ( 16.78 ) and economic impacts ( 16.68 ) . In most of researches, economic impacts has been perceived as favourable by occupants ( Tatoglu et al. , 2000 ) , so the consequences in this survey were about unexpected. Residents believe that touristry has non created adequate occupation chances for local people yet, but they agree that touristry can assist the economic system in the part and they have high hope and positive mentality of touristry development in Kermanshah. Social impacts of touristry were evaluated most positively by the occupants. They are really eager to run into tourers and demo their ancient heritage, but some occupants have concerns about unwanted effects or alterations which touristry may do on their civilization. In respect to Environmental impacts, they believe that Tourism provides an inducement for Restoration of heritage but crowded public topographic points, Traffic congestion and noise were found to be the negative facets of touristry impacts. Harmonizing to the semi-structured interviews, many similarities are seen between occupants perceptual experiences toward touristry in the two finishs and findings in t-test analysis indicate that differences are non important. Refference Aas, C. , Ladkin, A. , Fletcher, J. ( 2005 ) . Stakeholder Collaboration And Heritage Management. Annalss of Tourism Research, 32 ( 1 ) , 28-48. Ahmadi, Hasan. ( 1989 ) . Geography of Kermanshah state. Teheran: Tarigh Nashr. Alzue, A. , OLeary, J. , A ; Morrison, A. M. ( 1998 ) . Cultural and heritage touristry: identifying niches for international travellers. The Journal of Travel and Tourism Studies, 9 ( 2 ) , 2-13. Andriottis, K. ( 2002 ) . Residents satisfaction or dissatisfaction with public sector administration: The Cretan instance. Tourism and Hospitality Research, 4 ( 1 ) , 53-68. Blank, U. ( 1989 ) . The Community Tourism Industry Imperative: Its Necessity, Opportunities, and Potentials. State College: Venture Publishing. Byrd, E 2007 Stakeholder in Sustainable Tourism Development and their Functions: Using Stakeholder Theory to Sustainable Tourism Development. Tourism Review 62 ( 2 ) :6-13. Choi, H. S. , A ; E. Sirakaya. ( 2005 ) . Measuring Resident Attirudes toward Sustainable Tourism: Development of a Sustainable Tourism Attitude Scale. Journal of Travel Research, 43 ( 4 ) , 380-394. Cochrane, J. , A ; R. Tapper. ( 2006 ) . Tourism s Contribution to World Heritage Site Management in Managing World Heritage Sites, A. Leask and A. Fyall, eds. , pp. 97-109. Craik, J. ( 1997 ) . The civilization of touristry. In C. Rojek, A ; J. Urry ( Eds. ) .Touring civilizations: Transformations of travel and theory ( pp.113-136 ) . London: Routledge. Farzin, m. ( 2007, January ) . Study and analysis of Irans touristry policies in the 4th development program, asareh, pp. 17-26. Garrod, B. , A ; Fyall, A. ( 2000 ) . Pull offing heritage touristry. Annalss of Tourism Research, 27 ( 3 ) , 682-708. Guyer, C. , Pollard, J. ( 1997 ) . Cruise visitant feelings of the environment of the Shannon-Erne waterways system. Journal of Environmental Management 51, 199-215. Hall, C. M. , A ; S. Page. ( 2000 ) . Tourism in South and South-East Asia. Oxford: Butterworth-Heinemann. Herbert, D. ( 2001 ) . Literary topographic points, touristry and the heritage experience. Annalss of Tourism Research, 28 ( 2 ) , 312-333. Hernandez, SA. , Cohen, J. , A ; Garcia, HI. ( 1996 ) . Residents attitudes towards an instant resort enclave. Annalss of Tourism Research, 23 ( 4 ) , 755-779. Iran Statistical Center. ( 2009 ) . lt ; hypertext transfer protocol: //www.sci.org.ir gt ; ( accesed January 2009 ) . Persian Cultural Heritage, Handicraft and Tourism Organization, Bisotun Research Center. ( 2004 ) . lt ; hypertext transfer protocol: //www.Bisotun.ir gt ; ( accesed January 2009 ) . Lankford, S. V. A ; Howard, D. R. ( 1994 ) . Developing a touristry impact attitude graduated table. Annalss of Tourism Research, 21 ( 1 ) , 121-139. Lepp, ( 2007 ) . Residents attitudes towards touristry in Bigodi small town, Uganda. Tourism direction, 28, 876-875. Mansfeld, Y. ( 1992 ) . Group Differentiated Perceptions of Social Impacts. Related to Tourism Development. Professional Geographer 44, 377-392. Mowforth, M. , A ; Munt, I. ( 2003 ) . Tourism and sustainability: Development and new touristry in the Third World ( 2nd ed. ) . London: Routledge. Nicholas, N. L.2007 Stakeholder Perspectives on the Pitons Management Area in St. Lucia: Potential for Sustainable Tourism Development. PhD thesis in Recreation, Parks and Tourism. University of Florida, United States. Nyaupane, G. , A ; Thapa, B. ( 2004 ) . Evaluation of Ecotourism: A Comparative Appraisal in the Annapurna. Conservation Area Project, Nepal. Journal of Ecotourism, 3, 20-45. Nuryanti, W. ( 1996 ) . Heritage and Postmodern Tourism. Annalss of Tourism Research, 23, 249-260. Peters, H. , ( 1999 ) . Making Tourism Work for Heritage Preservation: Lijiang, A Case Study.In UNESCO and The Nature Conservancy, Yunnan. International Conferenceon Anthropology, Chinese Society and Tourism, Kunming. Ryan, C. , A ; Montgomery, D. ( 1994 ) . The attitudes of Bakewell occupants to touristry and issues in community antiphonal touristry. Tourism Management, 15 ( 5 ) , 358-369. Roberts, L. , A ; F. Simpson 1999 Developing Partnership Approaches to Tourism in Central and Eastern Europe. Journal of Sustainable Tourism 7:314-330. Safaei, f. ( 2007 ) High council of cultural heritage and touristry, from menaces to chances. Asareh, 90, p. 2. Schroeder, T. ( 1996 ) The relationship of occupants image of their province as a tourer finish and their support for touristry. Journal of Travel Research, 34 ( 4 ) , 71-73. Serageldin, I. ( 1986 ) Financing the Adaptive Reuse of Culturally Significant Areas. In the Challenge to our Cultural Heritage: Why Continue the Past, R. Isar, ed. , pp. 67-95. Washington, DC: Smithsonian Institute Press. Tatoglu, E. , Erdal, F. , Ozgur, H. , A ; Azakli, S. ( 2000 ) . Resident perceptual experience of the impacts of touristry in a Turkish resort town. [ Online ] Available: hypertext transfer protocol: //www.opf.slu.cz/vvr/akce/turecko/pdf/Tatoglu.pdf ( January 25, 2009 ) UNESCO. ( 2006 ) . UNESCO universe heritage site lt ; hypertext transfer protocol: //www.worldheritagesite.org gt ; acceses January 2009 ) . Williams, J. , A ; R. Lawson 2001 Community Issues and Resident Opinions of Tourism. Annalss of Tourism Research, 28, 269-290. Zolfagharia, M. A ; Cheginib, N. A ; Malianc, A. ( September, 2005 ) PHOTOGRAMMETRIC DOCUMENTATION AND ANALYSIS OF DARIUS MONUMENT AT BISOTUN, paper presented at CIPA 2005 XX International Symposium, Torino, Italy.

Audit Assurance and Compliance Services

Auditing is the important aspect in any financial managing company to keep all their data safe, secured and perfect without any missing information for any firm. This report talks about the work given to the auditors for making assessments of the statements related to the financial data by the management. The authorization of auditing the files are given only to those examiners who are found responsible and could present the data to the stakeholders by taking the leadership authentication and ruling out any glitches found in the information while maintaining professionalism and giving them overall finance required to the company by appropriate estimations (Audit.ucsf, 2016).   Any information related to the organization is provided to the auditor as a part of morality and competence obligations. Any suggestions specified by the auditor to the company are given prior importance to execute by the management. The information related to the company should be perfect and complete withou t any unclear data, so the auditors will have a keen view on all these aspects and wants it to be highly standard and accurate. If found any missing or unrelated information then they would enquire about it and clear the doubts (Cso, 2016). The task of assessing the financial statements is completed only after noting the ambiguities like revenue of the company, important assets and expenditure for that particular duration. Any accountant who has accepted for auditing the financial statements should be complaint to the laws by considering the fact that he should not get threatened by the organizations group or overlook the conducts of ethical rules as it is the suggested criteria from the ethical guidelines. It should be noted that accepting the task that leads to the cause of threats should be avoided by the auditor which is an essential point to be kept in mind (Isaca, 2016). So the rules in ethical guidelines specifies that before considering to execute any task for auditing you need to be aware of the factors that are mentioned in the guidelines. All the necessary information related to the clients and records of the business are needed to be gathered by the auditor for the present work and need to give the brief outlook of the work and issues if found so that it would not mess up at the end of the audit as it is dealt with the client outside (PwC, 2016). There is always a chance of rejecting the given task if found any proposed threat or insecurity. It clearly implies that every accepted task should be dealt carefully nevertheless of taking long time in assessing the audit files while it gives an opportunity of knowing the customer in depth. As the client gets approval from the auditor for auditing the files they take into consideration those formalities while never getting compromised on their objectives (Rbk, 2016). Threats can be expected from the new firms as a part of their job if any of the auditing team is related to the organization members in terms of share. Expectations of any threat to the auditing team from the client never says that the proposal has to be taken off or stop in between it can even been carried out under proper protection by safeguarding themselves from opponents. Measures should be taken to get away from the issue repeatedly and demolish it completely to avoid any further threats in future (Isaca, 2016). T he later level of audits are accepted by identifying if there are any further issues involved with them. Solutions should be designed for safeguarding the audit team from being threatened by the clients. Auditor efficiency varies based on the organization they are chosen for. It drastically varies if greater organizations are involved in auditing work. Clients such as BSF which is a high level industry the auditor is expected with special skills of efficacy and should be highly capable in order to understand the terms and policies of that firm in regards to their context (Rbk, 2016). In these aspects evaluation should be to the greater extent if auditor is accepting the task and it is a sign of inviting the threat on their own if they are not eligible for this task to complete and accepting it if unable to sketch out the business details at a prospective level. The satisfaction of expectations of clients , reaching the deadlines specified by them are need to be carefully understood by the auditor and should fulfill this requirements before approving the assigned task (Audit.ucsf, 2016). Not presenting the accurate solution that is according to the situation then it creates the way to the threats related to audit firm while giving the suitable conditions for the beneficial of the financial statements. Three kinds of risks are involved in auditing they are: Any possibilities of missing the data and taking commissions or interpreting the data in a wrong way in the financial statements then these are considered to be the inherent risks. These consequences vary from the controls and should be noted that are important to be verified. If the risk is at high level, certainly the industry has to face the risk of inherent which is similarly found with BSF limited (Rbk, 2016). The standards of BSF limited are independent from other firms and have their own judgments which are personal and voicing the nature with no restrictions are the rules required to step ahead. This implicates that risk of inherent is pretty high. There is no significant risk of control identified with BSF limited in such case as it is less than 5 percent involved. If mechanism required to control the process is not properly handled then that leads to control risk which can be aptly defined by this and it apparently makes a way to the threats if failing to recognize the statements that are materialistic (Isaca, 2016). Appropriate control measures internally are to be proposed to solve the misinterpretation regarding the BSF. Auditor should give an opinion on the control measures that are being input in the BSF. By implementing such measures it seems to work out well at BSF and efficient. BSF is comparatively having higher threats as it is the top level industry and the details related to their organization are not clearly given to the auditing team. This figure out the control measures and identifies that situation is controllable (PwC, 2016). If failing to recognize the missing statements from the financial bills of the company then the risk of detection comes into the picture. And it describes the inability of the auditor or giving an opportunity for the company by the auditor (Audit.ucsf, 2016). A customized systematic manner is to be followed while auditing the financial statements and has to rule out the missing of data or any other manipulations in the statements and appropriate corrections are to be proposed as it is not expected to record it in the books without necessary corrections as it affects the user’s interests at later stages. Multiple audit visits can be carried out to verify the mistakes and to reduce the chance of risks (Rbk, 2016). Mixture of three risks of audits is finally presented by the audit team after the completion of entire auditing process (Isaca, 2016). Increase in the three different risks such as risk of inherent, Risk of control and risk of detection are to be determined to know the risk involved in audit. Risk in Audit = Risk of control x Risk of detection x Risk of Inherent To identify the threats involved in auditing the task the audit team has found the process and has to report the possible ways to reduce the threats by acknowledging them is the work given to the team to make a final decision on the entire threats reduction. If the risk level is unmanageable, then the proposed suggestion is at rejection (Rbk, 2016). The risk level is proposed with number of safeguards process in case of risk of detection since the risk is at insignificant level. High labor and lengthy duration is required for this and approval is taken from the management before accepting any task (Isaca, 2016). Risk of inherent and risk of control levels are inversely proportional to the risk level of detection. Risk of detection is chosen to be at lower level by the audit team if threat of inherent is pictured in the situation while giving way to the risk of inherent at high peaks (Audit.ucsf, 2016). The final threat for BSF appears to be at higher level in auditing process for threat levels of detection and inherent. The calculations involved in audit risk are as follows: Risk in Audit = Risk of control x Risk of detection x Risk of Inherent The threat level less than 10% is expected by the audit team to be moderate in general. Hence it is considered that threat of audit on BSF is on the safer side. This reveals that there are no restrictions in taking the task for auditing the financial statements. The adequate amount of proofs related to the audit is to be collected by the audit team as a part of the auditing program in order to follow the appropriate systematic procedure of auditing the financial statements. The auditing process is carried out only if the account system of the client industry is evaluated by the team for example here it is the BSF limited. The accounting system is studied in detailed by the auditing team is the strategy followed on the clients tasks (Rbk, 2016). This at later stages are tested   by conducting control and other tests which are related to this process to make sure that all proofs are gathered in the given duration of time. At the end the audit team has to be sure of providing the evidence correctly about the client’s financial statements. The audit programs that are certainly recommended are as follows: Reports related to finance- on monthly basis Suggestions to be followed from the previous audits Proposing the financial balance at year end Reports to be sent to the required clients and list of funds needs to be received Predictive check on the account balance thoroughly Ledgers are maintained by the clients which are to be checked keenly and other related files The data from all the sectors should be matched after totaling the accounts The office accounts are to be linked to banks statements Number of transactions occurred should be verified and amount taken for the purpose is utilized accordingly or not should be checked The auditors from external team need to follow the entities regarding the irregularities on financial statements from the journal. The audit process is regulated using the journal from the department of accounting for accurate verification. The managing is enquired regarding the entries by the audit team and accordingly the funding is given (Cso, 2016). BSF has designed a success factor that the success in business is based on the development and research carried out. The uncertainty of research depends on the external factors. After attaining the success from such a research program then it can be taken for benefiting the needs of customers. The activities of research and development are to be carried out properly to get a success and the necessary targets should be identified. The targets which are in between should be executed depending on the budget allocated and the duration of time. BSF follows the journal guidelines to show the report effectiveness before marketing them (Audit.ucsf, 2016). The performance from the research that is undertaken newly by BSF is found to be quite complex but cost on research are given on daily basis of expenses and revenue. Collection of material and major equipment’s is given huge capitals (Rbk, 2016). The decision of fixing the funds is decided by the audit team as it has to be carefully tasked based on the requirements of work in the industry. The three entities that are involved in triple bottom line addendum are the environmental, social and economic production in the organization. For the audit to be in a signature process Spreckly has designed this system in 80’s and made a first approach. BSF limited is corresponding to this triple bottom line terms and standards hereafter. The credit’s for the work executed on the financial statements is appreciated (Gay & Simnett, 2000). Though the auditing process looks extended because of the procedure but the company management is pleased with the friendly approach environment and the respectful communication (PwC, 2016). The media reports that these rules are criticized by industries of other firms because of their diversion to the fish production company rather than the suppliers of food materials. This has made an attempt of getting food for next generations. It created a bias between the extremely poor and high people so the approach was not taken into account ( Gay & Simnett, 2000). On the progress of working on this account though the initial take off was not appreciated it was considered as better solution in the later stages. In the scientific research, the triple bottom line is considered to be the success measure but it is not really accepted by the auditor to sign off as they were reluctant to accept (Whittington & Pany, 2001). From the conclusions it is evident that auditor has to get convinced and sign off the document because of the huge information that is available and processed through the auditing process is correct. After performing the extensive research the information is given based on the conditions in the market place and the predictions derived from the situations are submitted. The management is provided with the patent value that is capable of in producing the efficient output in future (Whittington & Pany, 2001). The less availability of advanced technology is providing very less competition to the management and as the time progress it will change the opinion. There might be drastic change in regards to competition which is not exactly related to the market research (Gay & Simnett, 2000). After a proper understanding is created in the market then we can notice a great interest on the patent value in another one or two years or so (Gay & Simnett, 2000). The price is however fixed based on t he popularity of product in the market and its sales conditions. The management is extremely not worried as it can get back the value of it in the later stages after fine evaluation in the market. Audit.ucsf.edu. 2016.  Audits (Assurance and Compliance) | Audit & Advisory Services. [online] Available at: https://audit.ucsf.edu/audits-assurance-and-compliance [Accessed 11 Sep. 2016]. Cso.ie. 2016.  Chapter 5 - Audit, Assurance and Compliance Arrangements - CSO - Central Statistics Office. [online] Available at: https://www.cso.ie/en/aboutus/governance/corporategovernancestandard/chapter5-auditassuranceandcompliancearrangements/ [Accessed 11 Sep. 2016]. Isaca.org. 2016. [online] Available at: https://www.isaca.org/knowledge-center/research/pages/audit-assurance-programs.aspx?cid=1003563&appeal=pr [Accessed 11 Sep. 2016]. Gay, G.E. and Simnett, R., 2000.  Auditing and assurance services in Australia. Mcgraw-hill. PwC. 2016.  Points of view. [online] Available at: https://www.pwc.com/gx/en/services/audit-assurance/publications/regulatory-debate.html [Accessed 11 Sep. 2016]. Rbk.ie. 2016.  Audit, Assurance & Compliance. [online] Available at: https://www.rbk.ie/services/audit-assurance [Accessed 11 Sep. 2016]. Whittington, R. and Pany, K., 2001.  Principles of auditing and other assurance services. Irwin/McGraw-Hill.

Disccuss Mary Cassatt's The CHild's Bath 1893 in terms of one or two Essay

Disccuss Mary Cassatt's The CHild's Bath 1893 in terms of one or two ideas - Essay Example Also, Cassett shows her interest in Japanese woodblock print which is evident in this picture. The painting of a Child Bath is based on a mother cleaning a little child's feet in a tub of water (Art Institute of Chicago). The walls behind this cozy scene are covered in a wall paper decorated with a flowery pattern. The floor appears to be a carpet of some sort: designed intricately with flowers placed inside boxes. A jug is placed to the right side of the painting. The mother is fully dressed in a long gown and has a child placed on her knee. The child is looking down and is clothed with a single white cloth. The artist has used very vibrant colors in this painting. There are no shadows and there is a very bold brushwork used by the artist. She uses an asymmetrical style (Art Access).The shape of the woman and child's head, the basin and the pitcher are circular. The image also has a symmetrical striped pattern. Thus, the entire painting is in perfect asymmetrical form. This, along with Cassatt's decision to paint from an unusual position: above. Adler speaks of how to think about art in his book. In an interview with Luckman he claims art to be a technique which uses skill or expert to produce a piece. This is exactly what Cassatt uses in her work, technique to produce a perfect painting. While this painting is n