Saturday, August 31, 2019

The Summer of My 15th Birthday

This summer was the best summer ever, because it was my 15th birthday. I celebrated on a cruise with 3 of my friends. When I got to the airplane I was very excited. Then I started to watch a movie on the airplane. The movie that I saw was one of my favorites Leap Year. When we landed to Miami, Florida I was more excited because I always wanted to go to Miami. When we got there my cousin picked us up on the airport. Then we went to the most famous place to have fun with friends called Lincoln Road. There we went to the apple store were my cousin works. Later we ate at a Cuban restaurant very delicious. There I order the most famous plate, which has â€Å"congri† rice with pork. Then we were so tired and went to the apartment. The next day we wanted to go to bay side. A very famous place in Miami with lots of stores. Like for example the one that all girls like, Victoria secret. There we ate at a famous restaurant called the Knife also very delicious. We stayed all day there and later went to a boat with music and had a lot of fun. The next day we had breakfast at IHOP. There I ate the best breakfast that is called the pancake combo. That has egg, 2 pancakes, bacon, and hash brown. Later after the breakfast we went to the most famous mall that has all kinds of expensive stores like Dolce and Gabanna, Channel, Louise Vitton, Carolina Herrera, Tiffany and Co., Etc. There I loved it because there it was all my favorites’ stores. From there we started to go to all Miami. The next day we went to the duck boat that goes in the road and then goes into the water. The tour goes to Palm Island and Star Island where the famous people live. The next day was the day to get on the cruise. I was very excited because I knew we were going to have lot of fun. We got in the cruise and first went to do the fun things like rock claiming, the flow rider and ice skating. In the flow rider I fell a lot but that’s part of the experience. When we got to the rock claiming was better because I’m good at it and I did all stages. Then we got to dinner, the next day we went to Haiti there we went to the beach went to a rollercoaster very cool and had a lot of fun. There we ate and the food very delicious. Later we didn’t have too much to do there so we went to the cruise. We stayed there just relaxing and getting some tan. That night we were walking the entire cruise to see it and look for the fun and cool places to go. The next day we were going to Ocho Rios, Jamaica. There we went to a cascade very cool that was slippery and we fell a lot of times but we all laugh we each other and didn’t care. The water was very cold but was a very fun experience. From there we went to a part where there was lots of little stores selling lots of cool thing from there of Jamaica. We went again to the cruise and the next day we went to Grand Caimans Island there we went to the beach and went on a banana boat. That was very funny we rented kayaks and just being in the beach and having some tanning. The next day we went to Cozumel, Mexico and there my father was very happy because his favorite beer is the corona. And there in Mexico were very cheap were at 1 dollar each. There we went to the beach and went snorkeling. We ate Mexican food and it was very spicy but also delicious. That was the last place we went. The next day we stayed all day on the cruise we went ice skating and my friend Bernadette fell, but very funny and I couldn’t stop laughing thank God it didn’t hurt and we all started laughing, that day was very funny she made my day. Bernadette and I every day went to an ice cream machine and at least we ate like 3 ice creams a day that was the best. The next day was the day we had to leave but this vacation was the best. I had a lot of fun and was the best birthday ever I loved it because I did so many things and went to so many cool places. I also had a very good experience in the places that I went, his is a vacation I’ll never forget.

Friday, August 30, 2019

Storm Born Chapter Twenty

I became merely mortal the next morning, the last lingering memories of magic recalled only in theory, not in feeling. I wanted to try to explain the dream-memory to Kiyo, how I'd at last recalled what happened between Storm King and me before Roland killed him. But I didn't know how to explain it. I barely understood magic at all and found recapturing that terrifying yet glorious feeling nearly impossible. Besides, I had other things to worry about today. It was Beltane Eve. I found myself busy almost from the crack of dawn. Beltane – or May Day – ushers in the return of life to the year; many western European cultures consider it a peak day for fertility and conception. Apparently many Otherworldly creatures do too. Like Halloween – or Samhain – the gates between the worlds open, facilitating passage between humans and the Otherworldly alike. Midnight on May 1 was the ultimate opening, but the passages steadily increased throughout the day on April 30. Since my presence at Dorian's party tonight was common knowledge, many must have decided to get in their chance before I left the human world. Fortunately, most of these same gentry and assorted creatures were those who could not have passed through under normal circumstances. This meant they were considerably weaker and hence easier to banish or destroy. Unfortunately, when they came in a steady stream, they also became a huge and exhausting annoyance. I got home around dinnertime, not long before I was supposed to show up in the Otherworld. Hastily, I shed my sweaty clothes and took the world's fastest shower. Afterward, I managed a makeup job rivaling the last one, but it cost me time. With minutes ticking away, I threw on the dress Lara had procured and ran a quick brush through my damp hair. There was nothing else to be done with it. I threw a little mousse into it to avoid frizz, and then I was off to the desert. Dorian had wisely put my Slinky anchor in a more secure place than a flimsy table. I appeared in a small chamber where a servant had awaited my arrival. He gave me a polite bow and then took me straight to Dorian's room. Inside it, I found pandemonium. Male and female servants ran in and out, doing God only knew what. Dorian stood in front of a giant mirror, checking himself out in an azure blue robe. A stout man hovered nearby with about a dozen other robes weighing down his arm. It was the same man, I realized, whose place I'd taken in croquet. â€Å"Eugenie Markham,† announced my escort. Dorian gave me half a glance. â€Å"Lady Markham, so nice to – sweet gods. She's wearing beige.† I looked down. Lara had found me a clingy silk dress in a shade she termed â€Å"champagne†: a warm ivory tinged with gold. I wouldn't have thought the color worked for me, but she apparently knew me better than I did. The strapless bodice was gathered and decorated with a bit of iridescent beading meant to imitate buttons down the middle. From the waist down, the skirt cascaded in smooth, shining folds. It fit snugly against my silhouette, flaring slightly only when it hit my ankles. â€Å"It's ‘champagne,'† I corrected. â€Å"And what's wrong with it?† â€Å"Nothing. It's lovely.† He turned back frantically to his valet. â€Å"It's not going to match any of these, Muran. What else do we have?† Muran bit his lip. â€Å"There's the green velvet, your majesty. Its trim has that shade in it. Paired with an ivory shirt, it would look quite stunning.† Dorian made a face. â€Å"Silk or satin would be better. Grab it anyway, and see if there's anything else we're missing. Oh, and send someone to do Lady Markham's hair.† â€Å"What's wrong with my hair?† â€Å"Nothing, were you sprawled in my bed after a night of passion.† A young woman hurried forward, and he jerked his head in my direction. â€Å"See to her, Nia.† Nia, a tiny thing with olive skin, curtsied to me and led me to the parlor where Dorian and I had first chatted. I couldn't see what she did, but her fingers worked as deftly and intricately in my hair as Dorian did when tying the cords around me. I'd only once had my hair done by a stylist, and it had been for a wedding in which a cruel friend had required me to wear orange taffeta. The event still woke me with nightmares. A slight tingle occasionally brushed my skin as Nia worked, and I realized she used magic in the styling. I supposed it was handier than a curling iron, but geez. What a disappointment to discover you had the magical equivalent of cosmetology when other gentry got healing and the ability to tear buildings apart. â€Å"There you are, my lady.† She took me to a mirror, nervously assessing my reaction. Scattered braids ran toward the back of my head where the rest of my hair had been gathered up into a high ponytail. She'd smoothed and curled most of that hanging hair, but a few tiny braids hung in it here and there. Long, smooth locks framed my face, curled slightly at their ends. Violets and dark ivory sweetheart roses adorned some of the braids. â€Å"Wow,† I said. Nia wrung her hands. â€Å"My lady likes?† â€Å"Very much.† She beamed. With her petite frame and smooth face, she looked about sixteen but could probably actually boast a century. â€Å"I didn't know how humans wore it.† I smiled and gave her arm a small pat. â€Å"It's wonderful.† She looked ready to swoon with joy, and I recalled how eagerly Dorian's staff always jumped to obey his commands. Was I inspiring that kind of loyalty? Or fear? Dorian swept into the room then, resplendent in a forest green robe made of silk. The edging contained an intricate pattern of ivory, russet, and gold, set off by the black slacks and ivory shirt underneath. â€Å"Much better,† he said, taking my hand. â€Å"Come, we're late.† Muran and a few others followed as we headed for the throne room. Dorian didn't actually run, but an urgency underscored his movement. â€Å"Why the rush?† I asked. â€Å"Don't they wait on your every pleasure?† â€Å"Certainly. But I have to be in there before the other monarchs arrive, or we'll create a complication of etiquette. Everyone will bow when we enter, but the other monarchs don't have to. If they're in there before me, it'll be awkward.† â€Å"What do you mean by ‘bow'? Does that mean – â€Å" A herald hurled open the double doors and announced in a booming voice: â€Å"His royal majesty, King Dorian of the House of Arkady, caller of Earth, protector of the Oak Land, blessed of the gods.† â€Å"Whoa,† I breathed. Dorian squeezed my hand. † – with Eugenie Markham, called Odile Dark Swan, daughter of Tirigan the Storm King.† I didn't think I'd ever get used to being titled, but my astonishment over that faded compared to what happened next. Everyone in the room turned toward us and fell to their knees, heads bowed. Dead silence followed. Slowly, almost in a glide step, we walked down the center aisle, and I tried to look straight ahead and not at the sea of obeisance. Civilizations rose and fell in the time it took us to reach the throne. When we did, Dorian turned us around to face the assembly and made a small, nondescript gesture. I don't know how the others saw it with their heads so low, but they all rose and the drone of life and music promptly returned. People moved again, mingling and laughing. Servants scurried to and fro with drinks and trays. It could have been any human party, save for the occasional troll and wraith sipping wine. The men dressed in variations of the Renaissance look Dorian seemed to favor, but the women's gowns ran the gamut of bell sleeves and velvet to Grecian wraps and gauze. â€Å"And now, my dear, we must part ways.† I jerked my gaze away from the assembled throng. â€Å"What are you talking about?† He waved his hand. â€Å"These are the greatest nobles in my kingdom, not to mention the other kingdoms. I must mingle, listen to their simpering, act like I care. You know how it is.† Panic seized me as I looked back at all those gentry faces. â€Å"Why can't I go with you? I mean, we coordinate and everything.† â€Å"Because if I keep you on my arm all night, I'll look possessive and insecure. Leaving you on your own shows I have absolute confidence that you'll leave with me tonight, regardless of other solicitations.† â€Å"Oh, my God†¦I'm going to be hit on all night.† He laughed. â€Å"Don't worry, that's all they'll do – unless you wish otherwise. Anyone who touches you against your will would incur the wrath of my entire guard, not to mention most of the guests. It would be a shocking insult.† â€Å"And yet I could apparently go off with anyone if I wanted to.† â€Å"Of course. You're free to choose as you like.† â€Å"Wouldn't that be an insult to your manhood or something?† â€Å"A bit. But then I'd just take five or so women to my bed and redeem myself fairly quickly.† â€Å"Whoa. I feel like I'll be holding you back.† â€Å"Don't worry. I'll recover once you're gone tomorrow.† I swallowed and looked around, the jokes unable to allay my anxiety. â€Å"I don't even know anybody.† He turned me to him and gave me a soft kiss on the lips. I had to consciously work to keep my body relaxed. It was still a shock each time he did that. â€Å"You'll just have to meet them, then,† he said. He strolled off toward the first group of people he saw, and I heard a flurry of exuberant greetings at his approach. Feeling stupid and awkward, I wondered where I should go and whom I should talk to. I didn't really do big parties. Too much of my time was spent in solitude to really know how to interact in a group like this. That wasn't even taking into account that these were all Otherworldly residents. Two of my deepest phobias combined into one long evening. â€Å"Wine?† asked a servant who had suddenly appeared at my side. â€Å"Yes, please.† I seized one of the goblets from her proffered tray and took a hasty gulp of a sweet, fruity red. Picking a direction at random, I took five steps and was immediately intercepted by a tall gentry in scarlet velvet. He had black hair and a neatly trimmed beard. â€Å"Lady Markham,† he oozed, taking my free hand and kissing it. â€Å"It's a pleasure to meet you at last. I am Marcus, lord of Danzia in the Rowan Land.† â€Å"Hi,† I said, knowing I would never again remember his name once he left. He kept holding my hand and let his eyes run over me from head to toe. I suddenly wished the dress wasn't so tight or the neckline so low. â€Å"I must say,† he murmured, â€Å"I'd heard reports of your beauty, but they are paltry things compared to the reality.† â€Å"Thanks.† I tried to take back my hand, but he held on to it. â€Å"My family's nobility extends all the way back to the migration to this world. We are renowned for our fierce warriors. Magic runs strong in our blood, usually calling to one of the elements. My own inclinations run toward control of the air.† As if to emphasize the point, I suddenly felt the slightest of breezes blow against my arms. â€Å"My heirs will inherit a vast estate. My house has always served in an advisory capacity to royalty. Even now, I am a close personal friend of Katrice, the Rowan Queen. She is a powerful ally.† I realized then he was laying out his pedigree for me, quickly and efficiently, much as a breeder might show off a prize dog's papers. I opened my mouth, ready to tell him I wasn't interested, but he just kept going. â€Å"Some men would fear having a warrior consort. They would seek to control you and seize the power for their own uses.† He inclined his head ever so suggestively toward where Dorian conversed with a tall, dark-skinned woman. â€Å"Not me. I would not use you to further my own ends. You would rule by my side as an equal, sharing in the guidance of our children.† Yikes. This wasn't even our first date. I managed to break my hand free of his. â€Å"Thank you, but this is all kind of sudden. It's been really great talking to you, though.† Anxiousness flooded his face. â€Å"But I haven't even told you about my famed reputation as a lover – â€Å" â€Å"I've got to be somewhere right now. Sorry.† I took two steps back, turned, and practically ran into another man. Beyond him, a few others attempted to linger inconspicuously. In fact this one, I realized, had simply been waiting for me to reject Marcus. He gave me a dazzling smile. â€Å"Lady Markham, it's a pleasure to meet you at last†¦.† I sort of lost track of time after that. I never got much farther than that spot and my wine remained forgotten and undrunk. Listening politely to each guy's sales pitch, I amused myself by considering just how much I could push the limits of the hospitality rule before getting in trouble with Dorian. Yet, no matter how annoying each guy got, I squashed my rebellious instincts and kept to good behavior. After a couple hours, I caught sight of Shaya, the black-haired woman who had captured me that first night. She walked alone through the room. Brushing off my current suitor, I broke free of the next contender and hurried over to her. â€Å"Hey, Shaya, how's it going?† She looked at me in astonishment, not surprising considering I hadn't spoken to her since my capture. Her gown was midnight blue velvet with a full skirt, tight sleeves, and a high collar. I didn't entirely understand her whole background, but apparently she was the younger daughter of some noble and had ended up in a military career as part of Dorian's guard. â€Å"Lady Markham,† she returned. Mild curiosity showed on her face. â€Å"What can I do for you?† â€Å"Oh, nothing. Just thought we'd†¦you know, talk.† One delicate eyebrow rose. She glanced over at the eager throng of men and turned back to me with a half-smile. â€Å"It seems like you have plenty of guests to talk to.† â€Å"Please,† I whispered. â€Å"I know we aren't friends, but just talk to me like we are. Just for a minute. I can't stand it. I need a break. I'm so tired of hearing about how big each guy's estate is†¦not to mention other things.† She laughed, the sound rich and sweet. Linking her arm through mine, she led me idly around, like we were indeed friends. â€Å"I've heard stories about the things you've faced down. And yet, in the end, it's a group of desperate nobles who undo you.† She allowed me a few minutes' solitude, and we talked about trivial things. As we did, I realized something: She was really funny. And intelligent. And†¦nice. I'd dismissed her upon our first meeting as a prissy gentry bitch, my attitude fueled partially by my capture and partially by the antagonism at dinner. But here she was, hanging out with me like any other person would, her comments both witty and astute. â€Å"I have to go. Rurik's looking for me,† she said at last, letting go of me. She smiled again, amused and compassionate. â€Å"Put up with them a little longer. They're nothing more than a nuisance.† I shook my head. â€Å"They're so blunt and straightforward. It's strange.† Kiyo and I had once mocked the pretenses in dating, but right now, a little less honesty had its appeal. â€Å"Then be blunt back. If you're too nice, they'll think they have a chance and will try another time. Most now consider you a high-ranking noble; arrogance is expected. They won't think you're rude.† I thanked her and watched her leave, just as a hand tapped my shoulder. I sighed. Time to face the wolves again. Or fox, as it turned out. â€Å"Hey,† I said. â€Å"Nice threads.† Kiyo stood before me in a beautifully tailored tux, its clean black and white lines standing out in sharp contrast beside the flowing colors of the other men. â€Å"I wore it for you. Figured you might like a change from velvet and silk. And as for you†¦Ã¢â‚¬  His smoky eyes did a quick assessment of me. â€Å"I've been hearing a lot of guys drool over your dress tonight.† â€Å"You've been here for a while? And didn't come talk to me?† He grinned. â€Å"You looked pretty busy.† â€Å"Well, stay with me now. Maybe they'll leave me alone if they think I'm occupied with someone.† We found a two-seated bench against a wall, padded with brocade-covered cushions. I sighed and leaned my head against his shoulder. He put an arm around me. â€Å"I wish I was out patrolling like I usually do tonight. Fighting spirits and whatnot isn't half as exhausting as this.† â€Å"And so Tucson goes undefended, eh?† â€Å"Roland's on it, much to my mother's dismay. I just hope I've drawn a lot of the action here instead of back there.† We sat quietly for a while, watching the party. It reminded me of the bar. Alone but not alone. Like any other party, people were getting more drunk as the night progressed. That unabashed sexual contact popped up more and more frequently, and a number of people danced wherever they found room. They moved in graceful strides, reminiscent of ballroom styles I knew. â€Å"I've been thinking†¦about last night.† I looked up at him. â€Å"Yeah. I've thought about that a few times myself.† â€Å"You were†¦I don't know. I've never seen you like that. Not that we've done it all that much, but†¦wow. You marked me up pretty good.† â€Å"Is that a bad thing?† He smiled. â€Å"No. I don't think so.† His fingers brushed my chin and tipped my face up. â€Å"But what was going on? How'd a nightmare bring that on?† I turned my face away. â€Å"It wasn't exactly a nightmare.† â€Å"What, then?† â€Å"Just a dream†¦or a memory. It was about my father. And magic.† â€Å"What happened?† â€Å"I†¦well, it's hard to explain.† â€Å"Eugenie – â€Å" I kept my demeanor light and playful. â€Å"Forget about it. For tonight at least, okay? It isn't the right time. We can talk later.† He hesitated, then nodded. I moved my face closer, and he brushed his lips against my forehead, down to my cheek. I closed my eyes and sighed, luxuriating as his lips moved delicately down the side of my neck. We turned toward each other, our mouths drawn by some unseen force. And as we kissed, I forgot all about the crazy propositions tonight. There was only this. Me and Kiyo. â€Å"No groping,† I warned, seeing his hand slyly move toward forbidden areas. â€Å"I don't care how many other people are doing it. Or how much attention we don't draw to it.† â€Å"Then let's go somewhere private,† he murmured, trailing kisses along my shoulder. â€Å"I can't. You know I have to leave with Dorian. Nothing's going to happen,† I added, seeing him open his mouth. â€Å"It's just for appearances. We can get together tomorrow.† He considered and nodded. â€Å"All right. But I'm giving you a good sendoff tonight.† He moved back, and we continued our kissing for a bit until a voice said, â€Å"The gods know I've seen some strange things in my life, but never did I expect to find a kitsune trying to make himself ruler over all of us.† We looked up in surprise. I hadn't expected another suitor while clearly busy with Kiyo. Aeson stood there.

Thursday, August 29, 2019

Impossibility of Auditor Independence

The Impossibility of Auditor Independence Intentional collusion of auditors and their clients is is not the major cause of Audit integrity. Most of the times, auditors find it difficult to become objective. In 1992, Phar-Mor, Inc. drugstore in the United States seeking a court protection from corruption failed a court case. The previous auditors, Coopers & Lybrand, Phar-Mor's failed to state inventory inflation and manipulation of finanicial that lead to overstating of $985 million earnings in a period of three years. The judges found Coopers ; Lybrand answerable for fraud to the joint investors.The attorney for one investor argued that â€Å"this sends a strong signal to the accounting community that investors take very seriously the role of audited financial statements and rely on them for their integrity. â€Å"‘ The investors who successfully sued Coopers & Lybrand contended that Gregory Finerty, the Coopers & Lybrand partner in charge of the Phar-Mor audit, was â€Å"hu ngry for business because he had been passed over for additional profit-sharing in 1988 for failing to sell enough of the firm's services. â€Å"‘ Analysist, argue that Independence of audit was hindered by relationship with the management.Unjustified certification of financial statement like The Phar-Mor case are of many cases where auditors have been held responsible. Investors in the MiniScribe Corporation maintained that auditors were at least partially responsible for the now-defunct company's falsified financial statements; at least one jury agreed, holding the auditors liable to investors for $200 million. In the U. S. financial reporting of savings and loan crisis has led to lose of millions of dollars by audit firms settling lawsuits and out-court suits making them collapse.The accounting profession claim that plaintiffs unjust actions are aimed looking for a convenient â€Å"deep pocket† towards recovery of their unplanned business decisions. The accounting p rofession’s role in financial reporting has experienced low reputation by investors and lenders. How could auditors not see that so many of their savings and loan clients were about to fail? How could a prominent auditing firm with a reputation for integrity overlook such large misstatements in Phar-Max H. Bazerman is the J. Jay Cerber Distinguished Professor of Dispute Resolution and Organizations at the J.L. Kellogg Graduate School of Management, Northwestern University. Kimberly P. Morgan is a certified public accountant and a Ph. D. candidate at the Katz School of Business, University of Pittsburgh. Ceorge F. Loewenstein is professor of economics, department of social and decision sciences, Carnegie Mellon University. First, the auditor-client relationship greatly influences opinions made about financial statement by auditors . Even the most professional auditors find it almost inevitable to maintain independence with the current audit procedures.Imagine situation where p rofessionals deliberate their duty without prejudice at all times. For example doctors treating patients without expecting salary. Teachers in schools guiding learners selflessly. However, teachers, doctors or judges are motivated by their own gains making them vulnerable to impartial judgments and not necessarily corrupt. Auditing mandated to provide direction to shareholders and stakeholders posses big losses in case it fails to detect malpractice in financial statements preparation. The management hire, mandates and even suck auditors.Therefore, auditors serve the interests of their employer hence seem bias. The American Institute of Certified Public Accountants (AICPA) states in its Code of Professional Ethics: â€Å"In the performance of any professional service, a member shall maintain integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. . . . Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. ‘ The code of ethics acknowledges to some extent compromise on integrity and objectivity of the profession. Several parties including stakeholders, business advisors, lenders and financial institutions depend on financial statements to aid in their decision making. The management strives to maintain the reputation of the company. However, temptation to give over-ambition plans and objectives drive the management to give false information about the financial position of the company. This serves to attract external potential customers and takeholders. Financial reporting suffers from unqualified auditors. Reliability, accuracy and objectivity matter a lot in financial statements. Financial statements investigation requires generally accepted standards in accordance with International Standards of Auditing. Unqualified auditors usually communicate wrong presentations about the truth and fairness of accounting. Furthermore, independence cannot be possible in intellectually. Normally, misstatements occur during presentation as auditors interpret the data.Accidentally, false judgment enters the audit reporting without conscience. In the process of reporting and analyzing financial statements false information may be relayed as well. One’s role in presentation of information plays a vital role in terms perception, interests and preference. This subjective factors manipulate facts altering fairness and justice. Inaccurate interpretation of data leads to misleading conclusions. People fall into the trap of distinguishing between personal interests and morality.The rewards participants get in the exercise expose them to difficulty in liberating themselves from bias. In many circumstances, auditors consider the people who might be hurt by their independent opinion on the financial statement. The potential people to be affected by the report may b e close associates with the audit. This may make them give false verdict about the fairness of the statements. On the other hand pointing misstatement ruins close relationships and in the event lose friends, contract and employment.Auditors reappointed periodically get used to the company’s mediocre in preparation of financial statements. In the event auditors ignore small errors and frauds in the institution. Auditor often adjusts statements reporting. People mislead to rationalize a judgment that is consistent with their own interest. People justify their inaccuracy and one sided judgment about balances through manipulation of data. Serious sanctions and even hefty charges may result. On the contrary, emerging trends auditing promotes independence in the current world.First, competitiveness increase in audit firms. Also dire results of losing a client and increased advantages of cordial relations with the client. Competitiveness Previously, junior auditors basic wage rate w ere at a ratio of four times the cost of the employee. Nowadays when a firm engages in corrupt reporting this amount may fall. In highly competitive markets, audit firms often accept losses audit fees in the initial years in order to â€Å"buy† the company. The client may be retained for a longer period by accepting heavily discounted fees.In the current period audit firms treat clients with great regard. Today, clients can be lured intensified competition among audit firms takes place within and without. These rules of audit business and implications in market share determine profits and even effects of losing a client in a negative audit. . Second, big partnerships such as tax and consulting firms grow rapidly due to audit. Not only do the auditing profession generate profit but also serves as a consultancy agency. In many cases, a Firm's audit client gets consultancy services from the same firm.Notably, the consulting client benefits a lot from the consultancy than from th e audit. Therefore, the views about the accounts also poses a risk on the consultancy service. On the same vein, the integrity of the reporting can be at risk too. Actually, involvement in both consultancy and audit further posses questions on whom the auditor is accountable to and working For. Focused on the obvious conflict of fulfilling responsibility to external users versus the financial benefits of pleasing the client.This conflict is typically viewed as a moral trade-of f on the auditors Face. The larger problem, however, is not with the auditors' morality, but with limitations in the way that they process information. Thus independence remains a problem For even the most moral, honest auditor. Despite the auditors' best efforts to place the external users' interests For the above the client's and to maintain objectivity, they may be unable to overcome cognitive or psychological biases that make them arrive at marginal decisions in the client's favor.The larger problem facing society is that there is good reason to believe that auditors will unknowingly misrepresent facts and will unknowingly subordinate their judgment due to cognitive limitations. While audits are done for external criitics, the negotiated relationship between the auditor and the client creates them. Both the auditor and the client benefit From auditors' self-serving bias. We believe that the auditing profession and external users of financial statements should actively seek fundamental changes in the current structure of the auditing relationship.Observers of the profession have suggested various possibilities, such as prohibiting a firm that conducts a company's audit from simultaneously providing other services for that client, prohibiting audit Firms From providing any related services, having external bodies appoint auditors or set fee structures, requiring companies to periodically change auditors, increasing oversight of auditing practices, or, the most drastic, having governmen tal agencies rather than the private sector conduct audits.While we do not know that any of these suggestions would be optimal, we believe we have made a convincing case for reform of the current auditing relationship. External users pay a huge price for the flaws in the current structure of audit. Work cited 1. Adapted from M. Murray, â€Å"Coopers & Lybrand Is Found Liable by Jury to Investors,† Wall Street Journal, 15 February 1996, p. A-8. 2. Adapted from M. Pitz, â€Å"J'-‘O' Finds Phar-Mor s Auditors Negligent,† Pittsburgh Post-Cazette, 15 February 1996, pp. A1-A6. 3. American Institute of Certified Public Accountants Code of Professional Ethics, 1988. 4. W . Burger, U. S.Supreme Court: 1984, United States v. Arthur Young & Co. , US Supreme Court Reports, IG April 1984, 79 L Ed 2d, 826-838. 5. J. C. Robertson, /! W/>/>/g-(Homewood, Illinois: Irwin, 1990). 6. E. Waples and M. K. Shaub, â€Å"Establishing an Ethic of Accounting,† Joumalof Business Ethi cs, volume 10, 1991, pp. 385-393. 7. C. E. Jordan and J. G. Johnston, â€Å"Auditor s Independence: A Proposal to the Profession and the Public,† The Woman CPA, volume 49, July 1987, pp. 3-9. 8. D. M. Messick and K. P. Sentis, â€Å"Fairness and Preference,† Journal of Experimental Social Psychologf, volume 15, 1979, pp. AMi-A'iA. 9. K. A.Diekmann, S. M. Samuels, L. Ross, and M. H . Bazerman, â€Å"Self-interest and Fairness in Problems of Resource Allocation,†/O; »7M/ of Personality and Social Psychology (in press). 10. D. M. Messick, â€Å"Equality, Fairness, and Social Conflict,† Social Justice Research, voune 8, 1995, pp. 153-173; and D. M. Messick and A. E. Tenbrunsel, eds.. Codes of Conduct {New York: Russell Sage Foundation, 1996). 11. L. Thompson and C . Loewenstein, â€Å"Egocentric Interpretations of Fairness and Interpersonal Conflict,† Organizational Behavior and Human Decision Processes, volume 51,1992 , pp. 176-197; C . Loewenstein, S. IssacharofF, C.Camerer, and L. Babcock, â€Å"Self- Serving Assessments of Fairness and Pretrial Bargaining,† Journal of Legal Studies, oV vtll, 1993, pp. 135-159; L. Babcock, G. Loewenstein, S. Issacharoff, and C. Camerer, â€Å"Biased Judgments of Fairness in Bargaining,† American Economic Review, volume 85, December 1995, pp. 1337-1342. 12. K. Jenni and G. Loewenstein, â€Å"Explaining the Identifiable Victim Effect,† Journal of Risk and Uncertainty (forthcoming, 1997); D. M. Messick, and M. H . Bazerman, â€Å"Ethical Leadership and the Psychology of Decision Making,† Sloan Management Review, volume 37, Winter 1996, pp. 9-22; and L. Babcock and G.Loewenstein, â€Å"Explaining Bargaining Impasse: Th e Role of Self-Serving Biases,† Journal of Economic Perspectives (in press). 13. SeeG. Loewenstein andj . Elster, Choiceove>- 7/>H(? (New York: Russell Sage Foundation Press, 1992); G. Loewenstein, â€Å"Behavioral Decision Theory and Business E thics: Skewed Ttade-offs between Self and Other,† in Messick and Tenbrunsel (1996). 14. See J. C. Corless, R. W. Bardett, and R. J. Seglund, â€Å"Psychological Factors Affecting Auditor Independence,† The Ohio CPA Journal, volume 49, Spring 1990, pp. 5-9. Reprint 3848 94 BAZEHMAN ET AI,. SLOAN MANAGEMEN T REVIKW/SUMME R 1997

Wednesday, August 28, 2019

Business Law Essay Example | Topics and Well Written Essays - 1500 words - 5

Business Law - Essay Example 56). The second issue arises from Robert`s customer who claimed that Robert had neglected or had carelessly left a pin in the neck of the sheep skin coat that he had bought which resulted into Grant experiencing blood poisoning and thus was admitted in the hospital for a whole week interfering with his work for a month. Accordingly, the third case in this research involves wool traders and SnoDogs clothing. In this case, the two participants had an issue with the prices. For instance, SnoDogs Clothing claimed that wool traders had changed their prices on the delivery invoice about $360 more than the initial price shown at the time of the order. Relevant Legal Principles The case study has demonstrated some examples of legal principles and they encompass an intention to develop legal relations. This is usually so if the contract is a commercial one which will demand the court to take up this purpose. Like in this case, wool traders had the intention of establishing a legal relationshi p with Robert who was a retailer. Another principle involves consideration for the contract or contracts made by each party or the participants. This legal principles emphasizes that each partner should give or promise to offer something in return for the other`s responsibilities. For instance, in the case between the wool traders and its customers including Robert; wool traders made a contract with Robert to make for them sheepskin coats and hats, while Robert was to pay for their services and products offered. In the same way, SnoDogs clothing made an order from the wool traders for ski suits. In addition, consensus is another legal principle, which demonstrates that the participants must have arrived at definite contract (Ingeborg 2012, p. 90). This is frequently illustrated as offer and approval or acceptance. In this case, one party creates a proposal and the other consents it. For example, Wool Traders got an e-mailed order from SnoDogs Clothing for 36 ski suits. SnoDogsâ€⠄¢ terms and conditions (attached to their e-mail) evidently state that â€Å"orders produce a lawful offer to buy at the price itemized by buyer at date of reception.† Wool traders send a message showing the acceptance of the order, and transcribed approval of the same. Both had a fresh duplicate of Wool Traders` terms and settings, therefore, SnoDogs took delivery of the goods. Thus, this is a good illustration that shows the legal principle of consent or consensus. Questions of fact that will need to be decided by a court, on which liability and damages may depend Damages refer to the reimbursement for harm or destruction instigated by the breach. In case breach of agreements results into loss or harm, the bruised or the affected party has, the right to take legal action for harms or damages (Stone 2005, p. 56). In case the breach is serious enough to an extent it goes back to the base of the agreement, the affected party may consider the agreement as efficiently gone or r ejected by the other party and decline to be destined by it or reject to pay. In certain circumstances, the affected person may reject the bond and claim indemnities. Therefore, there are various questions of fact that will need to be decided by a court, on which liability and damages may depend. For instance, will the court consider Robert`s loss and grant him refund despite the fact that he was late to return the goods as stated from the wool trader`s terms and conditi

Review the Effectiveness of the UK Skills Strategy Essay

Review the Effectiveness of the UK Skills Strategy - Essay Example People will not be able to create a good society, if they can’t eliminate the void between the well-educated and uneducated people. Moreover, skills maintain the employment industry flexibility required to guarantee quickly-responding economic system in the modern altering conditions. The degree to which skills of the experts meet the requirements of the employers, and the effectiveness of the ways to eliminate the possible gap between supply and the requirements represent the measurement for this flexibility, defined in the EMU evaluation. While coming across modern challenges like enormous impacts of IT, impetuous globalization, firm demands for well-grounded social developments, international changes under the influence of knowledge-directed economy, and world-wide competitions in the 21st century, a great number of educational transformations and reforms were implemented all over the world. Thus, educationalist and policy-makers of many countries take into consideration how to modify education in general and make future generations ready for facing different kinds of challenges. In current rapidly changing time creativity, uninterrupted action learning, "perpetual" education, expansion, and manifold intellect development are often vigorously underlined in ongoing transformations generally in realm of learning in and considered as the major components for well-founded development of learners, and even of citizens in the scope of globalization, knowledge-directed economy, and IT. In the institutional context, knowled ge-driven management, organizational learning, and institutional intelligence in everyday activity are regarded as indispensable for permanent evolution and perfection of organizations. †¦a living organism, consisting of empowered, motivated employees, living in a clearly perceived symbiosis, sharing the feeling of a common destiny and profit, striving towards jointly defined goals, anxious to use every opportunity to learn

Tuesday, August 27, 2019

Naomi Klein's Don't Fence Us in Essay Example | Topics and Well Written Essays - 500 words

Naomi Klein's Don't Fence Us in - Essay Example This paper illustrates that in recent times on a worldwide scale, capitalism has been evident in free trade, as carried out by the World Trade Organization (WTO) and in the phenomenon called globalization. Klein’s essay uses the metaphor of the fence to describe the barriers that come up every time capitalist policies are enforced. The fence here can be virtual as to stop or paralyze people from exercising their freedom   The fence can real and visible, as when governments or powerful groups prop up security apparatuses to keep out workers or activists from getting too close in their protests against capitalism. She describes capitalism as the all-source or origin of state policies such as privatization, of World Bank missives to borrower-governments dictating fiscal or budgetary priorities, and to the recent phenomenon of globalization. On the other hand, she also writes that capitalism is dismantling â€Å"necessary fences† such as the one protecting schools from be ing invaded by advertisements, an example of a public space being overtaken by the private sphere. The purpose of the â€Å"Don’t Fence Us In† is to dominate and discredit capitalism for being the all-source of the negative manifestations of privatization, of the continuing debate on free trade and globalization and of even on the issue of what is behind genetically-modified food. Her arguments are too all-embracing as they try to tackle several issues all at once and point to one single cause, capitalism.

Monday, August 26, 2019

Hamlet Essay Example | Topics and Well Written Essays - 1000 words - 9

Hamlet - Essay Example The thesis statement shall be: Hamlet is more of a philosopher prince than a young man seeking to revenge the death of his murdered father. At the beginning of the play, the ghost comes to Horatio who then calls others to him. Apparently, it is Hamlet’s father ghost. When the ghost reveals that Claudius is the one responsible for his murder, Hamlet is asked to seek revenge (Act 1, Scene 5 Line 7). Revenge is his idea of justice for the injustice done to his late father. Hamlet resolves to avenge his father’s death, but he is first withdrawn in a philosophical search of the meaning of death. One can say that by doing so, Hamlet is following the philosophical principle of reason and logic as the guiding principles for the justification of any action taken (Burnor and Raley 49). His deepest questions about death begin in the aftermath of his father’s death where he seeks to find out how the world of the dead may be like of what it means to be dead. Although he makes not so conclusive steps to find out practically the answers to such questions, one can observe his approach to his father’s revenge as philosophical. It may be taken that Hamlet does so to determine the extent to which the ghost’s claims may be reliable as the informing premises in which his actions would be based (Kane 475). While contemplating about the philosophy of death, Hamlet also delves into thoughts about whether one has the right to take his/her own life. In so doing, Hamlet may be seen to be trying to make comparisons to the nature of his father’s death. He silently engages in deductive reasoning that since it is morally illegitimate for one to take his own right, then it is morally wrong for another man to kill another man for no reason at all. His soliloquy can be seen to lead to a conclusion that his uncle Claudius did a heinous crime by killing his own brother for political

Sunday, August 25, 2019

Multimedia Editing Software Assignment Example | Topics and Well Written Essays - 500 words

Multimedia Editing Software - Assignment Example The interface is very sophisticated and interesting. It is user-friendly in the sense that the user does not have to search for the options by putting a lot of effort. It is rather very handy. It is based on SolveigMM Video Editing SDK. The quality of the end-product is very high and the speed of editing is prompt because the editing process does not use encoding and decoding process. This saves time and makes it fast. The advanced technology tends to keep almost 100% of the data in the edited video thus ensuring its high quality. This multimedia editing software supports MPEG-2 files with formats .mpg, .mpeg, .vob, .ts. It supports AVI files with .avi extension. AVI files are trimmed without synchronization loss. The software also supports Windows Media files with .asf, .wma, .wmv, and .wm extensions. The MPEG Audio files that it supports are with extensions of .mp1, .mp2, .mp3, and .mpa. It has the ability to facilitate the OpenDML AVI file format extension and supports the native DV AVI format (both Type 1 and Type 2 in Microsoft terms). It executes the editing procedure starting with K frame. The price of this editing software is USD 48.00. Its size is 7.6 MB and works on most of the operating systems like Windows 2000, XP, 2003, Vista, and Windows 7. One interesting usage that it is well known for is that the user can cut different portions of the movie to get rid of all commercials and ads, and then join the movie parts together to watch the whole movie in one go without having to waste time in watching commercials and them wait for the movie to continue. Also, this software allows the user to do batch mode editing, that is, he can edit several portions of the audio or video clip in one go or, in other words, he can do several editing jobs simultaneously. It also allows the user to merge several media files together.

Saturday, August 24, 2019

To what extent is increased legal regulation of the privately rented Essay - 1

To what extent is increased legal regulation of the privately rented sector justified and desirable - Essay Example the lower end of the market, thereby making life more unbearable for the tenant community.4 In some of the sub-markets that are characterized by a high number of claimants, the impact of this is especially acute with the landlords being able to set rents at levels that are artificially high to match the Local Housing allowance.5 Furthermore, the security of tenure (of between six and twelve months) availed by private landlords is not sufficient for families as well as those who have been shut out of the owner-occupation and social housing and who have to make the private rented sector their only option. The private rented sector has gone through extraordinary revitalization over the last twenty years to become increasingly critical to housing market and the benefit system considerations.6 Currently, there are approximately over four million houses in England that are privately rented. They account for about eighteen percent of all the family units.7 The industry has also doubled in magnitude since 1989 while having more households presently compared to social housing while occupation by owners is on the decline.8 These figures demonstrate the deteriorating affordability of private rented housing that an increasing number of people are forced to use as a consequence of the drop in social housing along with challenges to house ownership.9 All the solutions to the present-day housing catastrophe have to entail a considerable upsurge in the erection of new houses along with the social industry, but this does not imply that no action can be taken to lessen the related issues. In the mea ntime, scarcity is a major defining aspect of the home markets. Furthermore, in London, it remains conceivable that supply will hardly ever match demand. The above perspective of the U.K.’s private rented sector outlines the great importance it plays in the lives of people, mainly those living in the urban centres. It is this assumed importance against the need to protect the

Friday, August 23, 2019

LOVE Probation or Parole Policy Evaluation Research Paper

LOVE Probation or Parole Policy Evaluation - Research Paper Example The paper outlines the reason why a person should fund this review and its importance for policy makers. There is also a budget for the review and conclutory statements. In criminal justice, parole is the supervision that occurs when the government authorizes release of criminals to the community after serving a certain period of prison term (Eseinberg, 1999). Their release has certain conditions. In immigration law, parole refers to granting of visa to a person who does not meet the requirements to enter United States of America. The government gives the visa basing on humanitarian grounds (Purves, 1992). The policy for review is the humanitarian parole policy. This policy allows entry into the United States of America to a person who is ineligible to get US visa. The purpose behind humanitarian parole policy is to provide humanitarian services to an individual on a temporary basis and once the US government confirms the safety of the individual, they can leave the country at the expiry of their visas. The review of humanitarian parole policy is important because it is an extraordinary measure that brings an inadmissible alien into the United States of America for a period of time due to a compelling emergency condition (Wasem, 2010). For instance, On January 18th 2010, the Secretary of homeland security, Janet Napolitano, allowed orphaned children from Haiti passage into United States of America on a temporary and individual basis in order for these vulnerable children to receive the attention and care they could not get in Haiti. This was part of the humanitarian programme and policies of the American government in aiding Haiti. The issues that emerge from this policy include laws governing the humanitarian parole policy, conditions of an alien for obtaining parole under this policy and personal information of the parolee. Additional issues that emerge from this policy are information of the person

Thursday, August 22, 2019

Tourist Attractions Essay Example for Free

Tourist Attractions Essay Three of the biggest tourist attractions in Florida include Disney World and Discovery Cove. People from all over the world would come to Florida just to go to these parks. It does not matter what time of the year it is because these places are always crowded with families, loved ones, and teenagers. Disney World is the main attraction of Florida. The relaxing, serene setting is calming to its guests. The park has rides that everyone can enjoy. It is divided into different sections and each section has a different theme. Some examples include the Magic Kingdom, which houses Cinderella’s castle, and Tiny Toon Town where every little girls dream to be a fairy princess is achieved. In Toon Town, Cinderella, Snow White, Belle, and every fairytale character anyone can think of, can be found. One of the rides that can be enjoyed is Buzz Light Year Space Ranger. Buzz Light Year is the star of Disney/Pixars Toy Story. His mission is to save the toy galaxy from the Evil Emperor Zurg. The excitement goes on and it never ends. It is like everyone is in a world where there is joy, entertainment and laughter. Everyone is happy and nothing matters because everyone is at Disney World, a world of beloved characters, timeless tales and bold adventure (Walt Disney World). Disenys MGM theme parks main focus is on the movie and entertainment business. Within that park are so many exciting roller costar   and attractions. For example the Rock n Roller Coaster starring Aerosmith and Star Tours. One of the best is The Twilight Zone Tower of Terror. MGM also has live entertainment shows for the children like Play House Disney Live on Stage and Voyage of The Little Mermaid. The children will be amazed when they see these live entertainment shows because the same characters they see on television are right in front of them. Other attractions of Disneys MGM Studios are ATAS Hall of Fame Plaza, Muppet Vision 3-D, Journey into Narnia: Creating thae Lion, The Witch and The Wardrobe, The Magic of Disney Animation, and Walt Disney: One Mans Dream. Discovery Cove is definitely a place to visit if one is looking for a place to make some life long memories. It is a place to build memories and have some fun in the sun. Visitors are able to reserve meeting spaces such as the Unicorn and Black Stallion room. This park is based on animals from all around the world. Discovery Cove was created by Sea World, but does not come with the rides, or the killer whales. It is a place where families can go to enjoy and see the unexpected. It is where a person can find every animal he or she can think of. If a person is an animal lover, Discovery Cove would be the place to visit. Florida has many tourist attractions and this is why people from all over the world visit it every year. It does not matter where they would come from or what time of the year it is because it will be worth it. Also, it does not matter how old a person is because these parks are made not only for children. Adults can enjoy the rides, shows, and sights as well. Tourist attractions are very good places to spend quality time with loved ones. It is a place to make memories. It is a place to find a persons inner child again. References Walt Disney World. Walt Disney World Resort – Parks. Retrieved February 29, 2008, from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://disneyworld.disney.go.com/wdwi/en_GB/parks/parkOverview?  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   id=ParkOverviewPage

Wednesday, August 21, 2019

Education in Bolivia for the past 50 years Essay Example for Free

Education in Bolivia for the past 50 years Essay In the year 1989, education in Bolivia was not considered as a right by many people. However, it was observed as a means to control the lives of the masses by the ruling sector. The government restricted the release of funds to education because it gave more attention in other branches of the society. As a result, the illiteracy rate was very high. A country which has 13-14% illiteracy rate, Bolivia is regarded as the worst in the South Americas. The Bolivian government allocates 23% of its yearly budget to education which is actually the highest percentage in South American countries despite of its small budget. However, this did not help improve the literacy level of the country as a whole. According to the Bolivian National Statistics Institute in 2002, the rate of absolute literacy level is about 20%, functional literacy rate is about 35%, with totality of 55% only. There are about 11. 8% literacy rate in men were proven and this increases to a relatively high 27. 7% for women (Carlos Santander-Maturana, 2007). Nowadays, the absentee rate is very high learner for children in the primary school from six to eight years. It is comparably lower on children aged nine, but increases significantly when on children aged 12 (Santander-Maturana, C. 2007). A very familiar explanation for this growing dilemma is that the majority poor families, which comprise the leading portion in the Bolivian people, force their kids to stop from going to school in order to help their parents increase the family income. Similar thing is true to the other students who are in the secondary and tertiary level as is confirmed in Country Studies (2007): Only 1/3 of the first graders completed the 5th grade, 20% started secondary school, 5% began their postsecondary studies, and just 1% received a university degree. Dropout rates were higher among girls and rural children. Only about 40% of rural youngsters continued their education beyond the third grade (Country Studies, 2007). This astounding percentage is the worst among the South American countries and the government is now trying its best in combating this central problem in education. As years go by, parents of poor families started seeing education as a means to save them and their future generation from poverty. But as a family strives hard for survival, problems will always remain as problems no matter how they manage to resolve them. The current economic condition of the family is one of the many causes of their being illiterate. As of now, the literacy condition is getting more and more improved because people are paying much attention in education more than they did before. The government is also in support of the projects to make education better. Many programs are now laid out and are being implemented to secure the future of the country. The Bolivian style of education compared side by side with the United States’ is quite similar in a few ways. As what is stated in Encyclopedia Britannica (2007): Primary education for children 6 to 13 years of age is free and officially compulsory, although school attendance is difficult to enforce in some areas. Secondary education, lasting up to 4 years, is not compulsory. Most education is state-supported, but private institutions are permitted (Encyclopedia Britannica, 2007). Education in the United States is funded mainly by the government in three levels: federal, state, and local. Primary education, which starts from 5-6 years old and secondary education are both compulsory. College education is still an option because there are still vocational and technical courses being offered by the state. Reading literacy rate in the US is as high as 98% being recognized as one of the best reading literacy all over the world.

The Current Trends In Computer Hardware Platforms Information Technology Essay

The Current Trends In Computer Hardware Platforms Information Technology Essay as time is changing so is the market trends in computer hardware and software technology and the future of computer hardware looks to be more unpredictable the reason behind the cause is the troubles between the hardware and software engineers and so we can say in future the hardware may be declining as the software market is growing and is getting edge over it. But at the same time we should know that the hardware market can not be completely eliminated .The market demands for hardware are changing continuously because it requires new faster ,better and more compatible hardware and another changing trend in this market can be seen that there are more jobs in computer software market compare to hardware technology and the reason behind the fact is that there is more space available in advancement of software technology compare to hardware. But at the same time hardware technology is and will continue to bring new applications to make business and life easier. There is a new and more applicable type of technology which is being used in common hardware technology now a days is known as the cots. The cots stands for commercial of the self products and it has proven to be more trustable and dependable in changing computer technology. Cots is helping the computer software developers to make new products and hardware platform for adding the custom hardware for example USB which has proven to be precedence as the leader in external hardware transfers and cots also helping in the advancements such as XML PROTOCOL and new wireless advances(low risk cots 2005) another computer hardware technology which is commonly used is known as the microcontroller unit (mcu)which is being commonly used in automobiles and smart card industry. the 16 bit and 32 bit +mcu are key products are key products in high end consumer products. Automotive applications and industrial control hardware and mcus board application and wide range of embedded memory are helping to generate good revenue and on the other side mcus will continue to see their application in products other then in home computers which is giving a vision to hardware developers for innovations in this field .as the trends in computer hardware and software technology are changing which demands that the engineers of both field should work together and improve their communication to achieve theirs specified goals. With the increase of cpus capacity the software created will continually take up more than enough room which allows continues growth of cpus industry.(sauer2004) trends in computer hardware by Mathew nelson published october21,2008 ANSWER QUESTION 2 PRINCIPAL TOOLS FOR BUSINESS INTELLIGENCE AND THEIR IMPORTANCE IN BUSINESS The most commonly used business tools which are being used now days increase the cost, functionality of the business. they increase the business intelligence complexity and decrease the total no of the customers. These tools are categorised as Excel Reporting tool Olap tool Data mining tool Excel The most commonly used tool in business intelligence now days is excel and its not surprising because it has certain reason behind this which are Ità ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s very economical Its widely used its user friendly for example you can send an excel sheet to anyone without any problem whether the recipient knows how to read the nos . It has a lot of functions which enables the users to display data And in real its has been so much liked by the users that all third party reporting/olap tools have an export to excel functionality even for home built solutions the ability of excel exporting numbers needs to be built. In short we can say that excel is the best tool in business intelligence for its operations reporting and goals tracking. Reporting tool We can divide this tool into two groups one is the custom built reporting tools and the second is the commercial reporting tools and they help the users to make schedule and their reports and help them to implement and thus providing them some flexibility. Reporting tool selection plays important role in the selection of olap tool so we have to discuss a little more about the reporting tool selection criteria REPORTING TOOL SELECTIO BUY VS BUILD To buy or build reporting tool for any business intelligence is dependant on its requirements.which can be categorised as Number of reports because higher the numbers of reports there will be more requirement of buying a reporting tool because it will not only help to make the new reports but also will hep to report management systems and will make the business maintenance and support functions easier. Desired report distribution mode helps to access the reports through the variety of channels which would make sense to invest in a third party reporting tool that already comes packaged with these distribution modes. If the users need to create their own ad hoc reports than it would be a good idea to purchase reporting tool. REPORTING TOOL FUCTIONALILITIES Data is useless unless if its not transmitted effectively and its stays in data warehouse so presentation layer is of very high importance. So evaluation of reporting tools depends on the following points which are Data source connection capabilities Scheduling and distribution capabilities Security features Customization Export capabilities Integration with Microsoft office environment Popular tools Business objects Cognos Actuate OLAP Tools This tool is mostly used by the advanced users and it helps out to look data from multiple dimensions and it is used for multidimensional analysis. Now there are some basic factors we should keep in mind to select this tool which are Buy vs build Olap tools help to sort out data by slicing or dicing which requires strong metadata layer along with much complex flexibility which are very difficult features to have in any home built systems so if there is any need to go for olap analysis so its better to go for existing one rather than building a new from scratch. Olap tool functionalities There are two types of olap tool one is known as molap the other one is rolap and they function differently Molap in this type of olap tool data travels in the form of cube when its received from the data ware house it aggregates in the form of cube and when we request report molap tool generate it quickly because it is stored already in the cube. Rolap is the type of olap tool which acts as a smart SQL generator and it mostly comes with a designer piece where data warehouse administrator can specify relationships between the relation tables as well as how dimensions attributes map to the underlying database tables. Now a days there is convergence in traditional molap and rolap vendors because rolap vendors know that customers want their reports fast so they use molap functionalities in their tools while molap know that most of time it becomes impossible for them to deliver detail data because of their cube formation and size problems. Criteria for evaluating vendors are Ability to leverage parallelism supplied by rdbms and hardware Performance Customization efforts Security features Metadata support Popular tools Cogon Business objects Hyperion Microsoft analysis services Pentaho Palo olap server Data mining tool This is a very rarely used tool in business intelligence only few specialized users use it. It is basically used for finding correlation among different factors. Ref/http://www.ikeydata.com/datawarehousing/business-intelligence-tools.php ANSWER QUESTION 3 Information systems at different levels of management in an organization DEFINATION Information system of an organization is a computer base system that provides up to date data of company performance for example company inventory and sale. This system is connected normally with a computer network in which different computers are being connected in order to share data and resources. The role of information system in an organization is to store, retrieve,transmitt and manipulate data or information which is used in different processes of an organization. these information systems take out the information which is useable at all levels of organization ,strategic, tactical and operational. The information systems which normally deal with the general management functions is known as management information system or (MIS).A good example of an MIS is the corporate annual report of stakeholders which is also known as the schedule report.there are some iother information systems are being at different level of organization for example enterprise resource planning (ERP) and executive information systems(EIS) which provide packaged modules of programs taht perform the same function but with greater functionality ,flexibility and integrated capabilities.there are different information systems are being used in an organization at different levels for example TPS,ESS,and DSS. TPS TPS or also known as transactional processing systems is a type of information systems which collects modifies retrieves and store the data transaction of an enterprise. A transaction is a process in which data is modified before storage in information system.TPS Plays a vital role in commercial organization success because it makes sure that all orders are being delivered in time and payments between the suppliers and partners are made in time so tps has become a vital part of effective business management led by such organizations such as association of work processing improvement and transaction processing performance council.TPS ensures the speedy transfer of data and progression of processes throughout the enterprise.TPS has different characteristics. Rapid processing Reliability Standardisation Controlled access Atomicity Isolation Durability http://www.bestpricecomputers.co.uk/glossary/transaction-processing-systems.htm ESS (EXECUTIVE SUPPORT SYSTEM) This system help the senior management to take some important decions and mostly rely on the external data rather than the data available internally and decisions are being made on the basis of the world changing outside the organization which is a very delicate issue so it is necessary for this system to be flexible and easy to manipulate because the problems and situations which the senior management face most of the time is always changing. Executives face problems in making decisions in ESS because the information they get through it most of the time its overloaded and to make important decisions its necessary to drill down the maximum information to make it right. as with the advancements of technology ESS is being able to link up internal data to external data to make it more useful for the executives to make important organizational decisions and many executives are turning to the web to provide flexibility they need .ESS only provides the information not the decisions now its the management who have to use its experience ,education and knowledge and business environment to make their decisions. http://www.scribd.com/doc/9657403/Executive-Support-Systems-ESS DSS (DECISIONS SUPPORT SYSTEM) The dcsion support system educates the students in design implementation and use of computerised systems which support business mangers in decision making decisions support is different from MIS and IS because it not only provides the users the information ,data or reports but it also provides the answers of its customers quries in other words decisionsor we can say DSS help out managers to make decisions .DSS is the system which encompasses various mathmetical models and it has different segments to study for example information systems,data base management,networks and telecommunication security,DSS implementation and development, visual interface design, as well as various mathematical modelling techniques specific computer languages skills c++ ,visual basic and java.DSS is a well demanding field in the market and its graduates always find good job prospects. Over 100 companies and government organizations interview the dss professional for bit seniors DSS typical obtain job in in formation technology. Job titles are mostly system developer, system analyst,programmer analyst,data base developer,network administrator etc. The largest single type of employer of DSS option graduates is typically consulting firms such as Accenture, KPMG, CGI, Deloitte TouchÃÆ' ©, PricewaterhouseCoopers, Booz Allen Hamilton, among many others. However, numerous other types of companies and organizations hire DSS graduates to work in various IT-related jobs. http://www.bit.vt.edu/academics/dss_index.html

Tuesday, August 20, 2019

The Effects of Television on Society Essay -- essays research papers

It may be hard to admit, but television has become an intricate part of our everyday lives. People often find themselves sitting in front of the television screen for a longer period of time than ever before and this is due to the fact that television has evolved immensely over the past few years. Society is so addicted to television that it has become an issue. People are not aware of the dangers that television can inflict on the human mind and because of this people are becoming socially unproductive. Television shows have also evolved over the years as more and more TV shows resort to sex and violence to capture their audiences. These shows reflect negatively upon our younger viewers and it is becoming a problem. Despite all these negative aspects, there are however educational programs and television ads that benefit the viewers.   Ã‚  Ã‚  Ã‚  Ã‚  The definition of addiction is the condition of being habitually or compulsively occupied with or involved in something. Now the word addiction hasn’t always been commonly associated with television, but over the past years it is becoming more common. The average person spends about 1000 hours watching television each year. That’s equivalent to watching 24 hours of television a day for six weeks straight. Like a drug addict, a television addict thrives on a certain experience to get high. In this case the high is watching television. Winn states, â€Å"Something about that particular experience makes life without it less than complete† (505). A television addict doesn’t believe he can live life without television. Television addicts devote every waking hour to watching TV and some even revolve their whole life around it. These addicts live off the incredible experience they feel when watching television and because of this they are unab le to stop. People often use television as a scapegoat for the many problems that goes on in their own lives. They watch TV to live out the life they never had. Maria Winn explains, â€Å"†¦the television experience allows the participant to blot out the real world and enter into a pleasurable and passive mental state†(Winn 506). They are able to enter an imaginary television world as a place where they can forget about their troubles and live the perfect life they never had. Dove states, â€Å"It is not that we confuse TV with reality, but that we prefer it to reality†¦Ã¢â‚¬ (Dove 503-... ...e one of the hardest things to shop for. Commercials can narrow down everything you need to know about the car in about thirty seconds or less. The use of commercials can help benefit everybody who watches. Even though television has its benefits, the amount of negative aspects is just overwhelming. People are forgetting that watching too much television can be harmful to the human mind. It causes people to forget everything they know about the reality world and enter into the imaginary world. People are watching so much TV that they are becoming television addicts. These addicts devote their entire life to watching TV. These addicts aren’t even aware of the things that are going on around them. If people exerted the same amount of energy and time they spent watching TV to doing something useful the world would be a much healthier place for everyone. Works Cited Dove, Rita. â€Å"Loose Ends.† The McGraw-Hill Reader: Issues Across the Disciplines. 8th ed. Ed. Gilbert H. Muller. Boston: Mc-Graw Hill, 2003. 503-504 Winn, Maria. â€Å"Television Addiction.† The Mcgraw-Hill Reader: Issues Across the Disciplines. 8th ed. Ed. Gilbert H. Muller. Boston: Mc-Graw Hill, 2003. 505-07.

Monday, August 19, 2019

Jim Morrison And Order & Chaos :: essays research papers fc

Jim Morrison’s life is full of twists and turns. Yet, despite this he still managed to keep control of himself to create well-organized works of music as well as his poems. His social life started out to be the safe variable and when he was on stage he let loose giving crazy shows for the audience. As his life went on his two lives began to blend into one big blunder where you could only see tiny specs of so-called order. As well as Jim’s life , the time he lived in behaved the same way. Order in the country was there, but its people and its government showed moments of chaos and even rejection of the government itself. Major things were happening and people were reacting in sometimes extreme ways. The sixties were jam packed with events showing disorder. In this way we can relate it to one who lived the time. Jim Morrison’s life was full of diversity, order and chaos, just like the times he lived in, the sixties.   Ã‚  Ã‚  Ã‚  Ã‚  Jim’s life began as a story of order and chaos. His father was a career militarist, which brought the order of the military. This job brought a lot of moving and relocation which through Jim’s childhood out of sync. Jim started his life in Clearwater, Florida. Then he moved to Washington D.C., and then on to Albuquerque, New Mexico. Jim’s family kept moving and moving Jim never had time to make any true friends in any one place (Jones 31). To deal with this Jim acted like; one could say the class clown, so he would be liked. This backfired and kids learned to watch themselves around him. With no true friends Jim found that he had no problem manipulating the ones around him. He was his own individual; he just looked out for himself. Morrison received high marks throughout school even though he didn’t put too much effort into the books and spent a lot of time drunk (34). His parents then enrolled him in St. Petersburg Junior College in Fl orida, but Jim transferred to Florida State University only to drop out and move to UCLA to study film. At the end of the year Jim turned in his film, but he received bad reactions to it and he dropped out of school (Manzarek 60). This made Jim a lot more eligible to be drafted so he moved to Venice just south of Santa Monica.

Sunday, August 18, 2019

Sweat :: essays research papers

Sweat It is easy to see why a person would find "Sweat" an offensive story. Many who read this story will find that the style in which it is written to be degrading to the African American race. However, this assumption has little backing. Zora Hurston is clearly relaying a story that tells of her time. To say "Sweat" is stereotypical is to deny the fact that this is the way things were at one time. For a person to acknowledge the way things were is to merely recall history. Why should a race be ashamed of their history? They would better their own values by taking this story for what it is worth. Not only does it tell of their ancestors way of life, but it shows how things have changed for the better. If one could not write stories about their experiences in the past the public would be unknowing of its culture and heritage. Hurston even used reference to Jewish people in this story. They also were slaves and were faced with over four hundred years of hardships and inequalities. It has not been known for the people of the Jewish faith to be insulted by the Bible which tells their stories. In fact, they use it as a way of life. It serves as a learning tool that proved how strong they were and how much suffering they had to endure. When they are faced with problems they relate back to stories, just as this, to find that strength once again. Mrs. Hurston, being a African American herself, should have the right to tell a story of her heritage without being persecuted. The fact that that is how African Americans spoke during that time should not be cause for embarrassment. It is just a fact of how things were. When relating a story from a certain time period, it should be written in the dialect used at that time. The people who find this story demeaning are obviously choosing to not believe this is how things were. If you change the facts, you change the history. People of all nationalities have parts of their heritage that they would rather not admit to, but a mistake made should be noted and then changed if possible. It should not be forgotten due to its unpleasantness. The more African Americans are ignored for their differences, the more they have to set themselves apart from the "typical" white American. For example, black people were given equal rights and equal opportunities in the working world with affirmative action. These things were obtained through the request

Saturday, August 17, 2019

Madly desirous for glory Essay

In the second letter Walton writes about his progress to Archangel. In the letter he describes his crew. Walton’s description of his ship’s master suggests that he is the embodiment of goodness. He frequently applauds the courage of his lieutenant. The lieutenant is ‘madly desirous for glory’. In this letter the theme of alienation arises. Like Victor, Walton’s ambitions isolate him from his family and friends: ‘But it is a still greater evil to me that I am self educated.’ Shelley’s choice of words are designed to anticipate Victor’s need of a friend. It does this by implying that Walton is annoyed that he had no one to teach him, and that he had no companions. The third letter that Walton sends simply expresses confidence in his quest: ‘I write a few lines in haste to say that I am safe – and well advanced on my voyage.’ Shelley may have decided to add a short letter to show that Walton maybe playing down the dangers of his voyage. He finishes the letter by saying: ‘Heaven bless my beloved sister.’ This clearly shows that Walton is a caring person.  The fourth letter is when Walton catches a glimpse of the creature. The crew take Victor on board. Walton believes that he has found a friend in Victor, and confides his ambition. This letter emphasises the admiration and affection that Victor inspires in Walton, who sees great nobility in this ‘divine wanderer’. In some ways Walton can be seen as a double to Victor Frankenstein. Walton rebels against his father’s decision for him to not go to sea. This is very similar to Frankenstein’s father, who dismissed Victor’s interests in science. Walton decides against the life of ease, he explains that ‘My life might have been passed in ease and luxury,’ he explains, ‘but I preferred glory to every enticement that wealth placed in my way.’ Shelley has added this to show a relationship between Victor and Walton. This shows that they have similar characteristics, and desire the same things from life. The fact that Walton is introduced before Frankenstein may show that Shelley was preparing the reader for Victor’s desire for knowledge. Although the two characters can be related to each other, they also have significant differences. Walton is not quite so alienated as Victor. Rather then rejecting companionship, Walton longs for an intimate friend to share his hopes and dreams. To add to this point, Walton is also is not so isolated in his search for knowledge, whereas Victor, whose ‘midnight labours’ and ‘secret toil’ keep him completely secluded. The fact that Walton had a crew around him prevented him from falling into the trap of Victor’s individualism. The first chapter begins in an embedded narrative, with Victor telling his story to Walton. Victor begins his story by describing his early life in Geneva, his tranquil domestic life and the young orphan Elizabeth, who becomes part of the household. Victor’s interest in science eventually takes him to university at Inglostadt. His experiments lead him to the discovery of a secret life force. He constructs a human form out of dead tissue and brings it to life. Horrified by his actions, Victor abandons the creature. One of the main themes portrayed by Shelley in this novel is that of birth and creation. When Victor gave life to the creature, he usurps the role of God. Victor imagines how, ‘A new species would bless me as its creator and source†¦ No father could claim the gratitude of his child so completely as I should deserve theirs.’ This shows that Victor’s main crime is not what he had done, but what he failed to do. He failed to ‘father’ his creation. Victor is an isolated individual. However, unlike Walton, Frankenstein’s isolation is self imposed. It is also ironic in the sense that Victor rejects his family and friends, whilst this is simply what the creature longs for. Victor claims that the rejection of his family is necessary in order to continue the quest for the secret life. Alienation is a key factor in this novel. Victor chooses to isolate himself from others, whereas the creature’s isolation is imposed upon him, due to Victor abandoning him, and people being generally scared of his appearance. However the creature does desire companionship, and he says that he becomes violent when he realises that he will never have this, ‘I am malicious because I am miserable.’ This shows that the creature is humane in the sense that all he wants is a companion, much like any human. So the fact that the creature only becomes ‘malicious because I am miserable’ represents that people become monstro us when the are isolated, and rejected from society. When Victor creates the creature, he is flooded with a huge feeling of anti-climax. Victor repulses the creature on first sight. He refers to the creature as ‘the wretch’ and is horrifies by the thing that he has given life to. This shows that Victor is only concerned with physical appearance. This shows intolerance of imperfection and a flaw in Victor’s character. Victor rejects the creation; this is like a father rejecting his child. When the creature came to life Victor may have realised the enormity of the monstrous deeds that he had committed. The passage in the novel shows Victor to be a monster, as he does not even try to understand the monster’s cries for help. He has forsaken any duties he is expected to perform as a father. When the creature ‘awoke’ from his ‘sleep’ he convulsed. When Victor awakes from his sleep, his muscles also convulse. This could be one of the first signs that the creature is a double of Victor. Victor even describes the monster as ‘my own spirit let loose from the grave†¦ forced to destroy all that was dear to me’ Victor has given a clear expression of the notion that he and the creature may be doubles, with the creature acting out Victor’s own aggressions. Shelley’s description of the creature is full of pathos. The first things that the creature desires are love and affection, as all newborn things want. However, Victor denies him this. When Victor awakes from his dream, he finds the creature reaching out a hand towards him. Victor rejects this appeal for help from the creature.  This passage from the novel may parody ‘The creation of man’ by Michelangelo, which shows God stretching out his hand to give life to Adam. The analogy of this is that Victor is playing God and that the creature is Adam. Another parody is the story of Prometheus, who stole fire from the Gods and gave it to the people on earth. The analogy of this is that Victor has stolen the power of life from the God’s and given it to the people. This is the reason for the book has the subtitle ‘The modern Prometheus’. Victor may be seen as monstrous in this passage, as he is usurping the role of woman, which goes against the laws of nature.

Friday, August 16, 2019

History of Security in the United States Essay

Abstract Security in America has evolved from the time of the first settlers to today’s well-trained forces. Factors leading to the significant growth of private security from pre-Civil War to post World War II consisted of a lack of public police and large monetary loss by private industry. Today, security is global and faces challenges and changes, with increases in terrorism and technology crimes. It must maintain a high level of professionalism and maintain technological innovation remain a respected industry. History of Security in the United States Nineteenth Century The nineteenth century saw the private security industry fill in many of the gaps left by public law enforcement in both manpower and ingenuity. The development of public police forces was slow in the infancy of the United States. In the latter half of the 1800’s, police departments were fragmented, decentralized and often corrupt, creating a need for private security. The American frontier saw an extreme shortage of law enforcement, as they had to resort to deputizing civilians and forming posses. Citizens often had to resort to vigilante justice due to a lack of law enforcement. In 1850, Henry Wells and William Fargo established American Express and Wells Fargo cargo companies and in 1851 Allen Pinkerton established the first national private security and investigations service (Ortmeirer, 2009, pg. 10). Pinkerton provided security and investigative service to the railroad, offered private detective services and was actually the intelligence arm of the Union Army during the first half of the Civil War. In 1853 August Perry patented the first burglar alarm followed by Edwin Holmes in 1858, who produced the first central station burglar alarm. That same year, Washington Perry Brinks introduced the armored carriage for the transportation of valuables and money (Ortmeirer, 2009, pg. 10). Twentieth Century The quelling of labor unrest brought about a poor reputation to private security leading up to the Great Depression. Decades earlier, industries such as manufacturing, transportation and mining turned to agencies like Pinkerton for not only asset protection, but also to combat labor violence and break strikes. There were numerous violent incidents involving strikes resulting in civilian injury, deaths and job losses. One incident in particular was the Homestead Strike of 1892 in Pennsylvania, which culminated in a gun battle between Pinkerton agents and the strikers (Lipson, 1988). Incidents such as this eventually led to private security being viewed as ‘Knights of Capitalism’ by the public. Security companies were banned from carrying weapons and crossing state lines to break strikes in some states (Joh, 2006). There was a decline in the employment of private security during the Great Depression. According to The HUB, â€Å"There seems to be some controversy as to whe n the first proprietary security forces arose, but many sources attribute Henry Ford as the man who refined ‘in house’ security to factory work. As the automobile gained popularity so the industries providing the necessary materials for the factories producing them across the nation needed and utilized private security personnel. With the high unemployment and possibility of crime due to the Great Depression, private security further embedded itself within industry† (Hub pages, http://dyonder.hubpages.com/hub/The-History-of-Private-Security). There was an expansion of private security leading up to and during World War II due to infrastructure, military and industrial security concerns. Post World War II saw an increase in the professionalism of private security, as returning veterans with military police experience began to seek employment in the security industry. Anti-espionage procedures established by the government during World War II carried over into the Cold War era, with the government insisting on a quality security force and plans, to protect defense contractors and government assets. The private security industry followed the government’s lead, thus entering the era of the security manager (Hub pages, http://dyonder.hubpages.com/hub/The-History-of-Private-Security). The security industry increased in size in the mid twentieth century, as did the crime rate and police were unable to protect private property. Many organizations realized the value of protecting their personnel and property during this time. In 1955, the American Society for Industrial Security (ASIS) was formed and today is the world’s largest organization of security professionals. ASIS continues to formulate security policy and direct security programs in a vast number of businesses, industries and government operations (Ortmeirer, 2009, pg. 11-12). In 1970, private security continued to grow and matched the number of police personnel at 500,000. In 1976, the Task Force Report on Private Security was published and it was addressed for the first time that private security was an essential element to public safety. The Task Force recommended that the private sector be encouraged to nurture and improve the quality of security services and work with law enforcement to fight crime. This created an environment that saw the security industry continue to grow due to concerns over increased crime and limited law enforcement resources. By 1991, the number of security personnel had nearly tripled that of law enforcement and by the year 2000, private security personnel numbers rose to two million, clearly showing private security is the primary protective service (Ortmeirer, 2009, pg. 6-7, 13). Future The private security industry has made giant steps since the nineteenth century. It is clear from history that the private security industry must continue to complement the public police forces by providing innovative and needed support to industry and government. It must maintain and constantly improve upon its procedures and training, to keep the respect of the public, which it currently commands. It must above all remain one step ahead in today’s technological world, as M. Lipson (1988) stated, â€Å"The history of the ancient craft of private security may be illustrative of opportunities for those of the industry with foresight† (Lipson, 1988). It is crucial private security continue with its current expertise in antiterrorism and computer security operations. It is also imperative private security continue to foster the close, post-911relationships that were developed with law enforcement, from federal to state to local police agencies, to successfully move into th e future. References Joh, E.E. (2006). The Forgotten Threat: Private Policing and the State. Indiana Journal of Global Legal Studies, 13(2), 364. Lipson, M. (1988). Private Security: A Retrospective. Annals Of The American Academy Of Political & Social Science, 49811-22. Ortmeirer, P.J. (2009). Introduction to Security. Prentice Hall. The Hub (2009). (Hub pages, http://dyonder.hubpages.com/hub/The-History-of-PrivateSecurity).

Thursday, August 15, 2019

Eco-tourism

Eco-tourism is more than a catch phrase for nature loving travel and recreation. Eco-tourism is consecrated for preserving and sustaining the diversity of the world's natural and cultural environments. It accommodates and entertains visitors in a way that is minimally intrusive or destructive to the environment and sustains & supports the native cultures in the locations it is operating in. Responsibility of both travellers and service providers is the genuine meaning for eco-tourism. Eco-tourism also endeavours to encourage and support the diversity of local economies for which the tourism-related income is important. With support from tourists, local services and producers can compete with larger, foreign companies and local families can support themselves. Besides all these, the revenue produced from tourism helps and encourages governments to fund conservation projects and training programs. Saving the environment around you and preserving the natural luxuries and forest life, that's what eco-tourism is all about. Whether it's about a nature camp or organizing trekking trips towards the unspoilt and inaccessible regions, one should always keep in mind not to create any mishap or disturbance in the life cycle of nature. Eco-tourism focuses on local cultures, wilderness adventures, volunteering, personal growth and learning new ways to live on our vulnerable planet. It is typically defined as travel to destinations where the flora, fauna, and cultural heritage are the primary attractions. Responsible Eco-tourism includes programs that minimize the adverse effects of traditional tourism on the natural environment, and enhance the cultural integrity of local people. Therefore, in addition to evaluating environmental and cultural factors, initiatives by hospitality providers to promote recycling, energy efficiency, water reuse, and the creation of economic opportunities for local communities are an integral part of Eco-tourism. Historical, biological and cultural conservation, preservation, sustainable development etc. are some of the fields closely related to Eco-Tourism. Many professionals have been involved in formulating and developing eco-tourism policies. They come from the fields of Geographic Information Systems, Wildlife Management, Wildlife Photography, Marine Biology and Oceanography, National and State Park Management, Environmental Sciences, Women in Development, Historians and Archaeologists, etc. Eco-tourism is considered the fastest growing market in the tourism industry, according to the World Tourism Organization with an annual growth rate of 5% worldwide and representing 6% of the world gross domestic product, 11. 4% of all consumer spending – not a market to be taken lightly. What is Eco-tourism? Fundamentally, eco-tourism means making as little environmental impact as possible and helping to sustain the indigenous populace, thereby encouraging the preservation of wildlife and habitats when visiting a place. This is responsible form of tourism and tourism development, which encourages going back to natural products in every aspect of life. It is also the key to sustainable ecological development. The International Eco-tourism Society defines eco-tourism as â€Å"responsible travel to natural areas that conserves the environment and improves the well-being of local people. This means that those who implement and participate in Eco-tourism activities should follow the following principles: Minimize impact Build environmental and cultural awareness and respect Provide positive experiences for both visitors and hosts Provide direct financial benefits for conservation Provide financial benefits and empowerment for local people Raise sensitivity to host countries' political, environmental, and social climate Support international human rights and labour agreements Aware of the Environment – Today the â€Å"Green Laws† of conservation are making people aware of how man and the environment can live symbiotically for more time to come and eco-tourism is the only way to maximize the economic, environmental and social benefits of tourism. Everyone is a stakeholder in the process and we clearly need to avoid our past shortcomings and negative impact that they have had. In India too the movement is gathering momentum with more and more travel and travel related organisation's are addressing the needs of the eco-tourists and promoting eco-tourism in the country. Some basic do's and don'ts of eco-tourism are listed below: Do's Carry back all non-degradable litter such as empty bottles, tins, plastic bags etc. These must not litter the environment or be buried. They must be disposed in municipal dustbins only. Observe the sanctity of holy sites, temples and local cultures. Cut noise pollution. Do not blare aloud radios, tape recorders or other electronic entertainment equipment in nature resorts, sanctuaries and wildlife parks. In case temporary toilets are set-up near campsites, after defecation, cover with mud or sand. Make sure that the spot is at least 30 meters away from the water source. Respect people's privacy while taking photographs. Ask for prior permission before taking a photograph. Don'ts Do not take away flora and fauna in the forms of cuttings, seeds or roots. It is illegal, especially in the Himalayas. The environment is really delicate in this region and the bio-diversity of the region has to be protected at all costs. Do not use pollutants such as detergent, in streams or springs while washing and bathing. Do not use wood as fuel to cook food at the campsite. Do not leave cigarettes butts or make open fires in the forests. Do not consume aerated drinks, alcohol, drugs or any other intoxicant and throw bottles in the wild. Do not tempt the locals, especially children by offering them foodstuff or sweets. Respect local traditions. Polythene and plastics are non biodegradable and unhealthy for the environment and must not be used and littered. As a traveller, you will have an impact on the environment and culture of the place you are visiting. Here are some rules of thumb to make this impact positive! Golden Rules When You Travel Learn about your destination before you get there. Read guidebooks, travel articles, histories, and/or novels by local authors and pay particular attention to customs such as greetings, appropriate dress, eating behaviours, etc. Being sensitive to these customs will increase local acceptance of you as a tourist and enrich your trip. Follow established guidelines. Ask your eco-tour operator, guide and/or the local authorities what their guidelines are for limiting tourism's impact on the environment and local culture. Staying on trails, packing up your trash, and remaining set distances away from wildlife are a few ways to minimize your impact in sensitive areas. Seek out and support locally owned businesses. Support local businesses during your eco-travels to ensure maximum community and conservation benefit from your spending. Eco-Tourism in India is still at a very nascent stage, but there are for sure conscious efforts to save the fragile Himalayan Eco System and culture and heritage of the indigenous people, which is probably the largest concentration in the world. Holiday Camping vis a vis Hotel accommodation are gathering momentum amongst the metropolis traveller. A plethora of holiday camping options are available in the Himalayan belt, where soft adventure tourism is packaged with holiday camping to create an acceptable eco-tourism product. Resorts tucked deep inside jungles of Karnataka, House-boats of Kerala, Tree Houses at Vythiri combine to make India one of the most diverse eco-tourism destinations on the planet.