Essay Is Religion Just a Joke - 985 Words

Is Religion Just a Joke? Driving with my friend to the movies one evening last winter we discovered a group of people bundled up and picketing by The Safari movie theatre in Moorhead.à  My friend and I didn’t know what movie we wanted to watch, but these protesters made up our mind.à  We decided to see the movie â€Å"Dogma† because that was the very movie these outraged people were boycotting.à  Sometimes people carry their religion to the point where it has an adverse effect on people.à  This was the case that evening. As we watched â€Å"Dogma,† my friend and I laughed hysterically.à  It wasn’t nearly as bad as the protestors suggested.à  The view the â€Å"outraged Christians† and I seemed to disagree on was they took the movie literally, whereas†¦show more content†¦Brian, the priest, has sworn his life to celibacy while Jake, the rabbi, is forced by his religion to only marry someone who is of Jewish faith.à  This complicates things further as Brian has sexual fantasies and is unable to confront them.à  Jake is also in trouble as his congregation has decided to play matchmaker and he is thrust forward into many unwanted dates.à  When Jake secretly dates Anna, who is not Jewish, and keeps it from their best friend Brian, who is also in love with Anna, trouble ensues.à  Will both Jake and Brian be able to keep faithful with their congregations?à  Will they be able to be faithful with their religions†¦each other?à  You’ll just have to rent the outrageous comedy â€Å"Keeping the Faith† in order to find out. I found â€Å"Keeping the Faith† ecstatically funny.à  The way Norton and Stiller have turned their congregations into more of a comedy club instead of a church is idealistic for today’s â€Å"If it’s not entertaining, it’s not worth it,† mentality.à  They show it is possible to remain faithful and still have a good time.à  Surprisingly, there were no protesters outside the theatre whenShow MoreRelatedSigmund Freud Essay1452 Words   |  6 PagesSigmund Freud Sigmund Freud was an interesting man with many opinions and ideas, ranging from Religion, to philosophy, to medicine, all the way to science. Sigmund Freud was born in 1856 in Maravia, but grew up in Vienna. He started out by studying medicine, then later, in 1885, traveled to Paris, where Charcot encouraged him to study hysteria from a pschological point of view. Then later, in 1895, making his first publishing, Uber Hysterie. Freud was the man who came up withRead MoreIt is Not a Crime to Be an Ignorant Racist Essay869 Words   |  4 Pages Racism is a very real part of modern society, but should it be punished? Should people all over the world accept those individuals who discriminate against others just because of their skin colour? In this essay I will determine whether being racist is a crime or not and whether racism should be classed as an offence that deserves punishment. Racial abuse is now commonplace in many towns and cities throughout the world. Starting in the days of Martin Luther-King whoRead MoreThe Comedy Show At Comedy Club Show By Daniel Tosh And The Star Of Various Stand Up Comedy862 Words   |  4 PagesEveryone loves comedy, it brings smiles with friends, and even laughter when you re hurt. Being funny is a very sought after characteristic of most people. In today s world, many people aspire to become famous comedians cracking jokes on their own tour, or having their very own spot on Saturday Night Live or a Comedy Central show. From these, only a few succeed to become famous comedians. While most of the comedians we know of today came from the Saturday Night Live show, one particularly funnyRead MoreA Satirical Article On Cultural Relativism Essay1617 Words   |  7 PagesHebdo media murders in France January 2015 is a fine example of the way in which the views of the world are diverse depending on different cultural perspectives. Charlie Hebdo is a satirical weekly newspaper, it takes contentious world issues such as religion and politics and holds them up to the world with the intent to disgrace individuals, cooperation’s and society in order to get them to improve. Due to its almost antagonistic manner it was a successful target of a ‘terrorist attack’. Two armed gunmenRead MoreDiversity Paper1400 Words   |  6 Pagesthis may seem to fall under the topic of gender, I believe it is a separate issue. If you are attracted to men, you are looking for a particular set of character and physical traits. Your ideal may include a muscular body structure, a height range just above your own, a vibrant skin tone. You want a man who is well spoken and considerate of your needs, as well as a man capable of satisfying your sexual desires. You also know that this man (if he is straight, if not he has a different set of characteristicsRead More Behavioral Differences in Humans Essay example1391 Words   |  6 Pagesthis may seem to fall under the topic of gender, I believe it is a separate issue. If you are attracted to men, you are looking for a particular set of character and physical traits. Your ideal may include a muscular body structure, a height range just above your own, a vibrant skin tone. You want a man who is well spoken and considerate of your needs, as well as a man capable of satisfying your sexual desires. You also know that this man (if he is straight, if not he has a different set of characteristicsRead MoreMedia Influences The People Who Watch It Or Are People Influencing The Media?891 Words   |  4 Pagesimpulsive and even though woman are underrepsnted in most episodes the female characters in the show either have power or are the voice of reason. Even still woman in the show become the â€Å"butt of the joke† just like everyone else. Black people in the show are also underrepresented as well but it’s because it’s a joke where a there only one black person among white people is the token black per son. There is even a character named token and his family are the only black people in South Park but as seasons rolledRead MoreThe Television Show South Park1650 Words   |  7 Pagesaudience. Stuart Hall outlines this in his encoding and decoding model. One of the most apparent examples of this is the television show South Park. The television show South Park is a media text with the producers’ preferred meaning of being decoded as joke or as being satire, but many audience members take an oppositional stance of taking it seriously. This is clear from the examples of controversy when South Park aired episodes focused on Scientology, red-headed people, and Islam. Through these examplesRead MoreReligious Documentary Comedy Directed By Larry Charles Staring The Infamous Bill Maher879 Words   |  4 Pagesby Larry Charles staring the infamous Bill Maher. The film follows Maher as he searches for answers concerning major religions and there legitimacy. Comedian and commentato r Bill Maher, who grew up Catholic of a Catholic father and Jewish mother, believes that organized religion is a detriment to the progress of society. He also believes that many tenets of the various religions worldwide will end up being self-fulfilling prophecies because man can now achieve them. He has trouble understandingRead MoreCompare And Contrast Bergson And Davis Theories1743 Words   |  7 Pagesdo not frequently laugh in isolation. For instance, the example Bergson used was about a group of travelers laughing and a bystander not affiliated with the group, not laughing. Because the bystander was isolated from the group and not part of the joke, the bystander did not laugh. For this is a good example of no laughter in isolation, but there are cases where people can be alone and laugh at themselves in isolation. A person could trip over their kids toy and laugh because the toy was out of place

Importance Of Books In Fahrenheit 451 By Ray Bradbury

Books’ are a pillar of human civilization, they have cultivated our minds and expression. In most of human history, the powerful have tried to overwhelm the weak, and they have done this through the suppression information and knowledge. Fahrenheit 451 by Ray Bradbury discusses these ideas, by creating a dystopian society where the mere existence of books has been banned and eradicated. This fictional world in some facets of life has paralleled our own society, and for its time was inexplicably accurate in its predictions. The banning of books in society unnecessarily promotes the issue of suppression of knowledge and education. Reading banned books provides an intrinsic value, with its benefits heavily outweighing the drawbacks, it offers†¦show more content†¦Whether it is for moral, political, or religious reasons, the banning of books is the suppression of knowledge and ideas. However, when a society decides to ban books, they are actively acknowledging the idea th at it is acceptable to restrict an individual’s freedom. Fahrenheit 451 depicts the vision of life where society allows a power, such as a government, to control free decision and thought. Although it was the most extreme version of banning, through the act of burning, it portrayed the destruction of the individuals’ choice to decide the idea of right and wrong. If someone does not want their child reading a book, they can prevent them, if someone does not agree with the contents of a book, they do not have to read it, nevertheless, that is their freedom to choose. Fahrenheit 451 discusses the desire for freedom, without the choice, no one will be able to fully understand the truth. This is the desire of Montag in the novel, is to read books, so that he can come to the truth on his own. It comes down to the rationality of who is allowed to justify morality, and the value it has in enhancing our lives and expression. Admittedly, banning books has shown benefits in protecting the innocence of the youth. In the U.S. most books are banned by school’s due to parents urging. With parents feeling uncomfortable with the contents of books, and the idea that it will be introduced to their children, they feel the necessity to ban itShow MoreRelatedRay Bradbury Compare And Contrast Essay903 Words   |  4 PagesComparing and Contrasting Characteristics Ray Bradbury’s creation of character Montag in Fahrenheit 451 mirrors his own personal fears, social expectations, and importance of relations. Fahrenheit 451 is split up into 3 characteristics that the author, Ray Bradbury and the main character, Guy Montag share, bringing them to show their most common interests†¦ their love for book. They are willing to go to the fullest extinct for their passion without letting anything get in their way and taking allRead MoreFahrenheit 451 - Power of Books1470 Words   |  6 PagesTHE POWER OF BOOKS ESSAY Guy Montag’s â€Å"crime against society†, was that he understood the power of books. Fahrenheit 451 (1953), written by Ray Bradbury depicts a dystopian society which, due to the absence of books, discourages intellect and punishes free-will. As receptacles of knowledge, books give human beings a unique power, as they encourage and nurture intellect and understanding. The intellectual metamorphosis that Montag undergoes renders him aware of this fact, making him anRead MoreFahrenheit 451 And The Allegory Of The Cave By Ray Bradbury952 Words   |  4 Pagespeople do not walk to a bookshelf and read a book in a one sitting anymore. Has the current world become similar to the society in Fahrenheit 451 written by Ray Bradbury? Fahrenheit 451 is set in a future idea of the world, where books are forbidden. Firefighters have a different type of job in this world; instead of putting out fires, they start them. One of the firefighters, Guy Montag, is not as interested in his job, he becomes interested in books. At a point in the story he is hunted down byRead MoreFahren heit 451 : The Burning Truth1149 Words   |  5 PagesAlnagadi Doctor Clare Little Humanities 142 Aug/7/2014 â€Å"Fahrenheit 451†: The Burning Truth Introduction Fahrenheit 451 is the actual temperature at which paper catches fire. The story by Ray Bradbury represents a social criticism that alarms individuals against the risk of suppressing their feelings due to restrictions. The fascinating story of Bradbury, ‘Fahrenheit 451’ is interestingly well constructed. It can be clearly recognized that the book broadens the idea of a short story that the author wroteRead MoreRay Bradbury s Fahrenheit 4511721 Words   |  7 Pagesliterature slowly disappear from the minds of the population? This is the question that Ray Bradbury’s novel, Fahrenheit 451, attempts to answer. In this book, he describes a hypothetical world in which the population not only avoids reading, but has made owning books an unthinkable crime, with all books discovered burned, along with the houses of those who hoarded them. In this dystopian future created by Bradbury, the beauty that is literature has been replaced in society by television programs andRe ad MoreRay Bradburys Fahrenheit 451: A World Without Books1095 Words   |  5 Pagesâ€Å"There is more than one way to burn a book. And the world is full of people running about with lit matches† (Wikiquote, â€Å"Ray Bradbury†). Author Ray Bradbury made this observation in 1979 and his thought has only become more true as time has gone on. Bradbury warns of the possibility of this happening in his novel, Fahrenheit 451. The message of Fahrenheit 451 is more important than ever because today’s book editors, movie critics, and plays have intentionally and unintentionally removed Bradbury’sRead MoreAnalysis Of Ray Bradbury s Fahrenheit 451 1222 Words   |  5 PagesSocietal Similarities Which of the three novels that were read this quarter related the most to modern American society? The first novel that was read this quarter was Fahrenheit 451 by Ray Bradbury, and this novel was about a dystopian society and the importance of reading. The next book that was read was Aldous Huxley’s Brave New World and this novel was about a society where production is the first priority. Then the last novel read was 1984 by George Orwell, this novel was about a society whereRead MoreRay Bradbury s Fahrenheit 4511410 Words   |  6 PagesRay Bradbury’s Fahrenheit 451, published in 1953 by Ballantine Books, rose to fame quickly and surely as a grandfather of the dystopian genre. A year after its release, Greg Conklin of Galaxy Science Fiction named the novel, â€Å"among the great works of the imagination written in English in the last decade or more† (Conklin). The Chicago Sunday Tribune s August Derleth called it a shockingly savage prophetic view of one poss ible future way of life, while honoring Bradbury in sight of his brilliantRead MoreFarenheit 451 : Author And Original Year Of Publication1705 Words   |  7 PagesEnglish Novel Study Form Title: Fahrenheit 451 Author and Original Year of Publication: Bradbury, 1953 MLA citation: Bradbury, Ray. Fahrenheit 451. New York: Ballantine Publishing, 1978. Print. Pertinent biographical information on author (must include a citation that matches the Works Cited page): Ray Bradbury was born in Waukegan, Illinois on August 22, 1920. Bradbury chose the writer path at the age of twelve and thirteen where he later discovered the importance of writing and the library whichRead MoreAnalysis Of Ray Bradbury s Fahrenheit 451 1396 Words   |  6 PagesAnalysis of Freedom of Information in Fahrenheit 451 by Ray Bradbury This study examines the issue of freedom of information in the story of literary oppression found in Fahrenheit 451 by Ray Bradbury. Bradbury presents the oppression of an authoritarian state that does not allow its citizens to reads books. Guy Montag is initially a servant of the state that requires him to locate and persecute members of the community that still collect books. In various cases, Bradbury defines the rights of certain

Auditing and Assurance Global Financial Setback

Question: Describe about the Auditing and Assurance for Global Financial Setback. Answer: Introduction This report focuses on the potential liabilities of the auditors toward the business enterprises and third party. Auditor liabilities have become an important debate issue for the public after Global Financial Crisis. Global Financial Crisis was a setback for the economy for whole globe, it triggered down the economy in middle of 2007 and in 2008. Global financial crisis affect the business of many large institution and there was a big collapse of the financial institutions. This report also contains the recommendations, that can assist in the controlling the loss of business and third party. Global financial crisis Global Financial Crisis affected the whole worlds financial institutions, mainly the economy of US (Shefrin and Shaw, 2016). In this purview Lehman Brothers, Merrill Lynch, American international group, HBOS and many large institutions had collapsed. Lehman Brothers collapsed due to many reasons such as, Credit Default Swaps, misrepresentations of financial statements and unethical behavior of the executives. Notably, the auditors were negligent to perform her duties properly. Moreover, Lehman Brother used the 105 Repo to show the financial position healthy than the real position. Ernst and Young did not disclose the impact of the 105 Repo, to the government, investors and creditors. On the other hand, HBOS a banking and insurance institution in UK. It was also failed, at the time commercial real estate business was on peak and their quality of lending was not appropriate. The HBOS plc was unable to meet the liability. The underlying balance sheet of HBOS was very weak due to the crisis of financial system and the banking staffs not have the professional skills that can handle the financial mismanagement of auditing. Auditors liabilities under law Auditor in the company is as a pillar which shapes the businesses financial strength through directing the company account. Auditors liabilities can be defined as the responsibility of accountants to maintain the company account and relationship with third party (Gay and Simnett, 2015). Liabilities stated as the responsibilities of auditor toward the assessment of the account handling. The liabilities of the auditors have been increased for the purpose of controlling the financial inclusion of the business. Auditors play an important role in internal control in the business through managing the financial stability of the business. Auditors common law liability arises due to the fraud, breach of contract and negligence when an auditor does not performs his duty as per the contract rules and regulations. These liabilities arise due to the common behavior and statutory legality obligation. The common liabilities are as follows- Negligence liabilities Negligence Liabilities arises in the situation when an auditor acts negligibly and it leads to the loss for a business (Leung and Coram, 2012 ). In many situations where accountant fails to use their skills and professional care for the business organization to handle the business accounts, it leads to the negligence of liability of auditors. Furthermore, if any negligence liability occurs, auditor is liable for the loss of companys financial positions. Moreover, this liability may occur due to the misunderstanding regarding the duties assumed by the auditors. In recent years many cases arises against the auditors for the claim for loss. Criminal and civil offence liabilities Auditors are potentially liable for the criminal and civil offense. These liabilities arises when an auditor demolish the government rules and regulation, that need to be followed for a better financial management. Criminal offence is a crime against the state law, when auditor breakdown the legal rules relating to liability (Gibson and Fraser, 2013). In context of criminal offence an auditor present the false report, balance sheet and financial statements of the firm, than third party can sue for claim the loss. In this regard auditors mislead or deceptive practices of auditing for organizations occurred, it resulted into the loss for business. Moreover, large money is lost by the creditors and investors due to the misstatement regarding the shares and debentures, it comes under the civil liability for the auditors to present the actual listing of shares and debentures. Auditors are liable to perform as they contract with the firm, if accountant fails to perform his duty legally firm can sue against the auditors to breach the contract. This is the legal liability of auditors and firm can oblige to act according the terms of contract. Under the contract law innocent party can seek for damages. Liability of misrepresentations Auditor is liable for the tort with the audit of account. Auditor cannot distort the financial statement of the company (Latimer, 2012). Auditors duty is to present the real picture of the companys financial position through which investors and shareholder can take the decision to invest in the institutions. On the other hand, creditors, shareholder and investors suffer the loss due the auditors report of financial statements, auditor is liable to pay the loss amount to the third party. Proportionate liabilities Proportionate liability of the auditors can promote the competition in the market. It is stated regarding the proportionate liability, the auditors would be liable for the actual loss of shareholder. The Australian model explained that an auditor cannot exempt from the liability in course of the blame by the shareholders. Major Australian state set the maximum liability of auditors ten times of fee. Auditor liabilities in the context of global financial crisis In the global financial crisis of 2007 many financial institutions collapsed a short time after unqualified audit reports were given by the auditors. This is a serious issue. An auditors report is an integral part of the financial statements of a company disclosed to public. The unqualified audit report by an auditor means that the auditor is conveying that the financial statements of the company are showing a true and fair picture of the financial position of the company and all the generally accepted accounting principles as required by the regulating authority have been followed in the preparation of the financial statements (Australian Securities And Investments Commission, 2016). The unqualified opinion of the auditor also means that the auditor agrees with the accounting policies and methods of treatment of accounting entries followed by the business enterprise. An auditor can be prosecuted under the criminal law of Australia for knowingly or recklessly including misleading, fa lse or deceptive matters in an audit report. In other words an auditor can be held liable for knowingly giving a wrong audit opinion (Accaglobal.com, 2016). In a case relating to Ernst and Young, an auditing firm, a law suit was filed by the New York attorney general against the firm for helping Lehman Brothers, a bank, in misleading investors by hiding material information from them (Reuters.com, 2016). Ernst and Young were auditors of Lehman Brothers. The auditing firm used unfair methods to make debts disappear from the financial statements of Lehman Brothers. These liabilities were not shown in the balance sheet presenting a much better financial position of Lehman Brothers than it actually was. Ernst and Young settled the law suit by agreeing to pay an amount of ten million dollars. Many of the financial institutions including banks which collapsed as a result of the global financial crisis did not record all their assets and liabilities in their financial statements. Moreover, assets were shown by some of the banks at much higher values than their actual values. Many companies made use of financial derivatives to conceal their losses and true risks involved in their business transactions. The internal auditors of these companies had also failed in their duties. There seemed to be complete lack of corporate governance. In several cases the directors and senior management had supported fraudulent practices (Soh and Bennie, 2011). It is the duty of the auditor to ensure that the company shows all its assets in the financial statements. In a case where officials of a business enterprise do not reveal all assets owned by it in its accounting records as per Australian accounting standards which meet the requirements of International Financial Reporting Standards and misappropriate assets of the organization, then it is an example of a fraud. An auditor is expected to report the fraud to the relevant authorities. But if there is a case where the auditor has failed to do so and the auditor argues that it was not able to detect the fraud, then, it is considered by law if the auditor had put into action competently an audit plan which had reasonable possibility of detecting a fraud. In other words there should be no case of negligence on the part of the auditor in deciding the scope and performing the audit with due care. In a legal case in Australia the judge Moffitt J observed in Pacific Acceptance Corporation v. Forsyth (1970) 92 WN (NSW) 29 at 65): 'If fraud has taken place and is undetected by the auditor he is blameworthy in the eyes of the law [but] only so far as he has been negligent in determining the scope and character of his examination' (Serperlaw.com, 2016) It has to be understood that an auditor is expected by Australian Law to act as a skilled inquirer while performing the audit. The auditor is expected to study documents of the company and take samples. The provisions of section 50 of Corporation Act are used to determine whether the auditor took sufficient care in carrying out the audit or there has been a breach of duty by the auditor. So far as valuation of assets of a company is considered, an auditor is expected to arrive at a range of possible values for a particular asset and then see the estimated value of the asset as arrived at by the company falls within the range of values chosen by the auditor. If there are material uncertainties with regard to the valuation of an asset then the auditor is required to make an emphasis of matter in the auditors report. The auditor is expected to make use of the individuals professional experience and skill in estimating the value of an asset (Caanz, 2016). Sometimes there is lot of subjectivity or uncertainty involved in making accounting estimates, which can be described as inherent limitations of an audit. The auditor is expected to mention risks related to audit in the auditors report. The auditor is expected to have knowledge of the business of the company it is auditing and also know about the particular industry and the company customers. But an auditor is not expected to predict accurately what would be the market price of an asset owned by a company in future. The auditors work is primarily related to give opinion regarding the financial statements which are records of the past business transactions of the company. The quality of work being done by the auditors over the years has been questioned by many people. The collapse of companies like Allco, Westpoint, Centro, Storm financial, Opes Prime and Babcock and Brown in Australia has put renewed focus on the allegations of negligence by auditors of certain companies in carrying out their duties (Kordamentha.com, 2016). There are creditors and suppliers who have done business with a company on the basis of the information given in the audited financial statements and auditors report relating to that organization (Chung et al., 2010). If that company becomes insolvent after sometime, these creditors and suppliers would not be paid their money owed by the particular company. In this case these parties have suffered a loss due to the inefficiency and negligence of auditors. It is assumed that a company would continue to be in business for coming years. This is known as the assumption of going concern. Where a company faces huge risks including a liquidity crunch, which are likely to lead to closure of the company in the near future, then it is the duty of the directors of the company to mention this in an assessment which is part of the financial statements (Taylor, Tower and Neilson, 2010). The auditors are required by Australian auditing standards to review this assessment by directors and mention in their audit report whether there is existence of material uncertainty that puts in danger the companys going concern status (Xu et al., 2013). If the directors have failed to make a right assessment about the companys going concern status then the auditor should not give an unqualified audit opinion but would give an adverse opinion. If the auditor fails to mention material uncertainty that would lead to company ceasing to be a going concern then it is a case of negligence by the auditors. In the case of global crisis some of the companies became insolvent. It would be considered by law if the auditor of the company knew about material uncertainties surrounding the existence of the companies as a going concern and if they were mentioned by the auditor in auditors report. In the case of some banks that became insolvent after the global financial crisis, there seem to be inadequate internal controls. These banks made rash investments without proper risk analysis (Taylor, Tower and Neilson, 2010). Loans were advanced to people by banks for buying houses even when these people did not have the ability to pay interest to banks on such loans. Banks bought securities of companies which were not good. It is the duty of the auditors to also assess the internal control system in an organization during the audit process. One of the examples of a business failing because of its risky business models is that of Storm Financial (Sydney Morning Herald, 2016). This company performed the role of financial planner for its clients. Storm Financial encouraged its clients to borrow more in order to maximize its fee. But the company did not advise the investors properly that they were putting their funds in highly risky securities. Storm Financial exercised almost negligible control over the investments made by its clients who subsequently lost millions of dollars as their investments sunk. Storm Financial could not pay its creditors an amount of $ 80 million owed by the company. In cases where it is found that internal controls were nonexistent or minimal in such banks and the auditors failed to mention this in the audit report and gave a positive audit report, then the auditors would be held liable for negligence by the law. The auditors have failed in their duties if they did not take up the issue of lack of adequate internal controls with the management of these banks especially if they were asked in their contract to assess the internal controls in the banks (Azim, 2012). Recommendations Recently, many companies are going bankrupt reason being negligence and fraud by auditor. On the basis of potential liability it can be recommended that the internal control system of auditing should be managed better because lacking in the internal audit system affects the financial statements of the business. On the other hand, financial institutions should pay attention on the risk analysis of the business. Banks like Lehman Brother collapsed due to the race lending to the borrowers and the auditors did not ensure the associated risk so, it is recommended that auditors should care before the lending to the customer. Furthermore, the auditing standard of the business should be improved because the standard judge the quality and performance of the account audited by the auditors so, the auditing standard must be set according to the financial reporting standards. It can also be recommended under the current system of joint and several liabilities, the reforms in proportionate liability should be undertaken for the control on the damages by auditors. Government should follow a systematic regulation of the auditing procedure, consequently it would be a action toward the control of misrepresentations and fraud with the audit report. Auditors should also be trained as per the norms of the audit that can improve skills and duty of care to escape from the errors in accounting. References Accaglobal.com (2016) Auditor Liability. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html (Accessed: 8 September 2016). Australian Securities And Investments Commission (2016) Financial Reports. Available at: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/financial-reports/ (Accessed: 8 September 2016). Azim, M. (2012) Corporate Governance Mechanisms And Their Impact On Company Performance: A Structural Equation Model Analysis, Australian Journal Of Management, [online]. Available at: https://aum.sagepub.com/content/early/2012/07/30/0312896212451032.abstract (Accessed: 8 September 2016). Bankruptcy of Lehman Brothers (2011) [online] Available at:https://www.researchgate.net/publication/230687440_The_Bankruptcy_of_Lehman_Brothers_Causes_of_Failure_Recommendations_Going_Forward (Accessed: 7 September, 2016) Caanz, S. (2016) Auditing And Assurance Handbook 2016 Australia. Australia: John Wiley And Sons. Chung, J. , Farrar, J. , Puri, P. and Thorne, L. (2010) Auditor Liability To Third Parties After Sarbanes-Oxley: An International Comparison Of Regulatory And Legal Reforms, Journal of International Accounting, Auditing and Taxation, 19(1) , pp. 6678, [online]. Available at: https://www.sciencedirect.com/science/article/pii/S1061951809000317?np=y (Accessed: 8 September 2016). Gans, J. (2011) Modern Criminal Law Of Australia. Australia: Cambridge University Press. Gay, G. and Simnett, R. (2015) Auditing and Assurance Services in Australia, Sixth Edition. Australia: McGraw-Hill Education. Gibson, A. and Fraser, D. (2013) Business Law 2014. Kordamentha.com (2016) Audit Negligence: Who Is To Blame When It All Goes Wrong. Available at: https://www.kordamentha.com/docs/for-publications/issue2011-04-auditnegligence.pdf?Status=Master (Accessed: 8 September 2016). Latimer, p. (2012) Australian Business Law 2012. Australia: CCH Australia Limited. Leung, p, Coram, p and Cooper, B.J. (2012) Modern Auditing and Assurance Services. USA: John Wiley and Sons. Reuters.com (2016) Ernst and Young Settles With N.Y. For $ 10 Million Over Lehman Auditing. Available at: https://www.reuters.com/article/us-ernst-lehman-bros-idUSKBN0N61SM20150415 (Accessed: 8 September 2016). Serperlaw.com (2016) Liability Of Auditors In The Common Law System: Australian Position. Available at: https://www.serperlaw.com/about-us/publications-and-articles/liability-of-auditors (Accessed: 8 September 2016). Shefrin, H. and Shaw, L. (2016) The Global Financial Crisis and its Aftermath: Hidden Factors in the Meltdown. UK: Oxford University Press. Soh, D. and Bennie, N. (2011) The Internal Audit Function: Perceptions Of Internal Audit Roles, Effectiveness And Evaluation,Managerial Auditing Journal, 26(7), pp. 605 622, [online]. Available at: https://www.emeraldinsight.com/doi/abs/10.1108/02686901111151332 (Accessed: 8 September 2016). Sydney Morning Herald (2016) Collapse Of Financial Planner Was Inevitable. Available at: https://www.smh.com.au/business/collapse-of-financial-planner-was-inevitable-20100527-whtv.html (Accessed: 8 September 2016). Taylor, G., Tower, G. and Neilson, J. (2010) Corporate Communication Of Financial Risk,Accounting Finance,50(2), pp.417-446, [online]. Available at: https://onlinelibrary.wiley.com/doi/10.1111/j.1467-629X.2009.00326.x/full (Accessed: 8 September 2016). Xu, Y. , Carson, E. , Fargher, N. and Jiang, L. (2013) Responses By Australian Auditors To The Global Financial Crisis, Accounting And Finance , 53(1), pp. 301338, [online]. Available at: https://onlinelibrary.wiley.com/doi/10.1111/j.1467-629X.2011.00459.x/full (Accessed: 8 September 2016).

Submarine Warfare Essay Example For Students

Submarine Warfare Essay Submarine WarfareThe First World War, also known as theGreat War, took place after the turn of the century from 1914 to 1918,and was named this because it was the first conflict of global proportions. The war resulted in the loss of military lives and the near destructionof Europe. The massive destruction of the war was largelya result of the use of technology in warfare. The use of technologyin warfare was a result of the industrial revolution at the end ofthe nineteenth century which brought mechanization and mass productionto society. This brought the use of things never used or heard ofinto the war and included airplanes, submarines, and tanks, as well asradio communications, machine guns, and poison gas. The use of submarinesplayed a major part in getting the U.S. to join the war. We will write a custom essay on Submarine Warfare specifically for you for only $16.38 $13.9/page Order now With the launching of the Dreadnought,the first battle ship to concentrate all artillery power to massive twelveinch guns and break the twenty knot speed barrier, the worlds navies becameobsolete overnight. The world powers were rushing to build a newclass of war ships to replace the older out dated ones. Germany andEngland soon became entrapped in a naval arms race, with each tryingkeep pace with the others building program. When the War arrivedin 1914, both Germany and England had navies made up of heavily armed capitalships, which were large heavily armed and thickly armored battle shipssuch as Destroyers. The world waited for the clash of Germanys highseas fleet and Englands Grand fleet. The Great War ships onlyhad a few encounters such as in the battle at Jutland and Dogger whilethe underestimated and largely overlooked submarine would play a revolutionarypart. In the Wars second month Germanys tinyU-boat fleet made up of only twenty six submarines and ranking fifth insize among the wars combatants demonstrated the tremendous offensive potentialof the Underseeboot. On September 5th, 1914 commanding officeron the U-21 Korvettenkapitan Otto Hersing found the British light cruiserPathfinder moving toward his position, submerging the U-boat had only towait till the Pathfinder was within his range. He fired a singletorpedo and hit the Pathfinder accurately and the ship went down in underfour minutes with heavy loss of life. The true eye opener camemerely seventeen days later when the U-9, under the command of Kapitanleutnantotto Weddigen, sank three 10,000 ton British armored cruisers, Aboukir,Houge, and Cressy in the course of only one hour using five torpedoes. Approximately one thousand four hundred British sailors lost their livesin the attack and the loss of three capital ships was embarrassing to theBritish Navy. Naval establishments around the world sat up and tooknotice at that point. The sinking of the British cruisers hadproven the submarines worth to the military as an offensive weapon butits use against merchant shipping brought the weapon its own place in themilitary world. On February 4, 1915 angered by the British blockadeof the North Sea, Germany declared the water around the British Isles awar zone. Germany now would sink all merchant vessels foundin those waters without warning. This was the first time the worldhad seen a form of unrestricted submarine warfare on merchant shipping. As result England was receiving no goods from the outside world whichwas very nearly starving out England because of the unmerciful nature ofthe German attacks. The United States, long a neutral spectatorto the war, found herself slowly being drawn into the conflict. Beforeher entry in 1917 a warning was sent by Germany that American waters wouldnot be immune to the U-boat threat. Germans sent two voyages to thetown of Newport, Rhode Island in that same year. After the Unitedstates entered the war on April 6, 1917 they waited for a reappearanceof the submarines for months before seeing another U-boat. When theyfinally did it was for the sinking of the American ship S.S. Carolina. .u46ce8099993404d26188a43e3cb106a0 , .u46ce8099993404d26188a43e3cb106a0 .postImageUrl , .u46ce8099993404d26188a43e3cb106a0 .centered-text-area { min-height: 80px; position: relative; } .u46ce8099993404d26188a43e3cb106a0 , .u46ce8099993404d26188a43e3cb106a0:hover , .u46ce8099993404d26188a43e3cb106a0:visited , .u46ce8099993404d26188a43e3cb106a0:active { border:0!important; } .u46ce8099993404d26188a43e3cb106a0 .clearfix:after { content: ""; display: table; clear: both; } .u46ce8099993404d26188a43e3cb106a0 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u46ce8099993404d26188a43e3cb106a0:active , .u46ce8099993404d26188a43e3cb106a0:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u46ce8099993404d26188a43e3cb106a0 .centered-text-area { width: 100%; position: relative ; } .u46ce8099993404d26188a43e3cb106a0 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u46ce8099993404d26188a43e3cb106a0 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u46ce8099993404d26188a43e3cb106a0 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u46ce8099993404d26188a43e3cb106a0:hover .ctaButton { background-color: #34495E!important; } .u46ce8099993404d26188a43e3cb106a0 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u46ce8099993404d26188a43e3cb106a0 .u46ce8099993404d26188a43e3cb106a0-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u46ce8099993404d26188a43e3cb106a0:after { content: ""; display: block; clear: both; } READ: Vegetarianism EssayThe S.S. Carolina was a five thousandton passenger liner transporting over 217 passengers from San Juan, PuertoRico, to New York City. When a message was intercepted by a wirelessoperator that the Isabel B. Wiley was sunk by a German U-boat, nomore that fifteen miles away, the message was instantly sent to the S.S. Carolina. Captain Barbour then put his ship in a defensive zig zagpattern to make the ship a less easy target but it was too late. The U-boathad already fired shells in to the ships wake disabling it. The captain fearing for the safety of his passengers then loaded the lifeboats and as soon as they were clear of the ship witnessed the U-boat fireshell upon shell till the S.S. Carolina rolled over and sank. Nolives were lost in the sinking but later life boat number five was overturnedand 13 people were drowned. By doing this the Germansnot only insured American involvement in the war but they were also takingtheir own losses. In 1915 Germany was also losing heavilyto British submarines and the most successful of these attacks was theSubmarine Massacre of 1915. October 10-11, 1915 the Britishsubmarine E19, in the command of Lieutenant-Commander Francis Cromie waspatrolling south of the Swedish island Oland when they spotted a Germancargo steamer and the crew was made to abandon the steamer so the Britishcrew could sink it, but they were unable to sink it due to rough weather. The following morning E19 hailed the 75m long German steamer S/S WaltherLeonhardt loaded with iron ore from Sweden. The crew was orderedto enter the life boat and the ship was detonated with explosivein the hull. Later that morning another ship loaded with ore fromSweden, that had witnessed the previous sinking was spotted but refusedto stop being chased by the submarine at surface speed with deckguns firing till it ran aground near the coast. The sub crew thenplaced dynamite in the hold but failed to sink her. About 1pm another ship, this time a 100m German ship called the S/S Gutrune, wasstopped and after the crew was safely in the life boat was sunk usingvalves and pumps on the hold. Submarine warfare played a major partin World War 1 and was just as important as all the trench battles on theEastern Front. In most cases gained much more victories andlosses in a much quicker fashion than the trenches. The battles inthe trenches were long and resulted in much more loss of life while thenaval battles in most cases helped bring about the end of the war. They played the part of starving out Germany and bringing a haltto the war just by barricading trade. If not for the use of submarinesin the war it would have been a much longer war and would probably haveresulted in complete destruction of Europe. Also if Germans had notused the submarine when it did Americas entering in the war wouldhave been prolonged and the allies would probably have lost.

Plutons, Defined and Explained

Plutons, Defined and Explained A pluton (pronounced PLOO-tonn) is a deep-seated intrusion of igneous rock, a body that made its way into pre-existing rocks in a melted form (magma) several kilometers underground in the Earths crust and then solidified. At that depth, the magma cooled and crystallized very slowly, allowing the mineral grains to grow large and tightly interlocked - typical of plutonic rocks.   Shallower intrusions may be called subvolcanic or hypabyssal intrusions. There are a slew of partial synonyms based on a plutons size and shape, including batholith, diapir, intrusion, laccolith, and stock.   How Pluton Becomes Visible A pluton exposed at the Earths surface has had its overlying rock removed by erosion. It may represent the deep part of a magma chamber that once fed magma to a long-vanished volcano, like Ship Rock in northwestern New Mexico. It may also represent a magma chamber that never reached the surface, like Stone Mountain  in  Georgia.  The only true way to tell the difference is by mapping and analyzing the details of the rocks that are exposed along with the geology of the surrounding area. The Various Types of Plutons Pluton is a general term that covers the whole variety of shapes taken by bodies of magma. That is, plutons are defined by the presence of plutonic rocks. Narrow sheets of magma that form sills and igneous dikes may qualify as plutons if the rock inside them solidified at depth. Other plutons have fatter shapes that have a roof and a floor. This can be easy to see in a pluton that was tilted so that erosion could cut through it at an angle. Otherwise, it may take geophysical techniques to map the plutons three-dimensional shape. A blister-shaped pluton that raised the overlying rocks into a dome may be called a laccolith. A mushroom-shaped pluton may be called a lopolith, and a cylindrical one may be called a bysmalith. These have a conduit of some sort that fed magma into them, usually called a feeder dike (if its flat) or a stock (if its round). There used to be a whole set of names for other pluton shapes, but they arent really much use and have been abandoned. In 1953, Charles B. Hunt made fun of these in USGS Professional Paper 228 by proposing the name cactolith for a cactus-shaped pluton: A cactolith is a quasihorizontal chonolith composed of anastomosing ductoliths whose distal ends curl like a harpolith, thin like a sphenolith, or bulge discordantly like an akmolith or ethmolith. Who said geologists couldnt be funny?   Then there are plutons that have no floor, or at least no evidence of one. Bottomless plutons like these are called stocks if they are smaller than 100 square kilometers in extent, and batholiths if theyre larger.  In the United States, the Idaho, Sierra Nevada, and Peninsular batholiths are the largest. How Plutons Form The formation and fate of plutons is an important, long-standing scientific problem. Magma is less dense than rock and tends to rise as buoyant bodies. Geophysicists call such bodies diapirs (DYE-a-peers); salt domes are another example. Plutons may readily melt their way upward in the lower crust, but they have a hard time reaching the surface through the cold, strong upper crust. It appears that they need help from regional tectonics that pulls the crust apart- the same thing that favors volcanoes at the surface. Thus plutons, and especially batholiths, go along with subduction zones that create arc volcanism. For a few days in 2006, the International Astronomical Union considered giving the name plutons to large bodies in the outer part of the solar system, apparently thinking that it would signify Pluto-like objects. They also considered the term plutinos. The Geological Society of America, among other critics of the proposal, sent a quick protest, and a few days later the IAU decided on its epochal definition of dwarf planet that banished Pluto from the register of planets. (See What Is a Planet?) Edited by Brooks Mitchell

Critical Success Factors (CSF) Analysis

Critical Success Factors (CSF) Analysis Critical Success Factors (CSF) analysis is one of the more difficult strategic management tools to understand, and is even harder to use effectively in real-world management. If properly applied, however, CSF analysis does provide a robust and very practical assessment for strategic planners and can be very effective. As with most management tools, CSF analysis is probably more effective when used together with another, complementary  tool such as SWOT or PEST analysis, because the best use of the CSF analysis is as  a tool for planning and exercising control techniques over processes, rather than as an environmental assessment tool. What Are Critical Success Factors If business and management researchers had an easy answer to that question, perhaps CSF analysis would not be such a challenge to learn to use well. In the most general sense, CSFs are the small number of activities that absolutely must be undertaken effectively for the company to have success. What those specific activities are is a source of confusion, because they are entirely dependent on the unique circumstances of the firm. That has not, however, stopped researchers from trying to develop a definitive, universal list of CSFs that can apply to any company. In a study done about five years ago (K.J. Fryer, J. Antony A. Douglas, â€Å"Critical success factors for continuous improvement in the public sector†, The TQM Magazine, vol. 19, no. 5, 2007), researchers reviewed 29 separate studies on CSFs and interviewed a number of organizations, and came up with a chart that tells us exactly nothing about which success factors are indeed â€Å"critical† (see Table 1): Table 1. CSFs and Their Importance Depending on Business Sector Success Factor Percentage of studies and businesses surveyed which defined the factor as â€Å"Critical,† by business sector: Mixed Sectors Manufacturing Service Public Sector Management commitment 100% 86% 100% 100% Training learning 67% 57% 100% 75% Supplier management 67% 43% 67% 50% Customer management 60% 57% 57% 50% Quality data measurement reporting 47% 14% 33% 50% Corporate quality culture 47% 57% 67% 50% Communication 27% 29% 0% 75% Teamwork 20% 29% 0% 50% Employee empowerment 73% 71% 67% 50% Process Management 47% 29% 33% 75% Organizational structure 47% 57% 100% 50% Product design 27% 29% 0% 25% Ongoing monitoring assessment 20% 14% 0% 50% The problem of choosing appropriate CSFs is immediately apparent; management commitment is an obvious choice, but it seems rather at odds with what we learn in management studies that a factor such as â€Å"Employee empowerment† would be fairly important to many different business sectors, while factors that should complement that – Communication and Teamwork – are not considered very important at all, and somewhat incredibly are apparently completely ignored by service-sector businesses. Wanna know more? Go here: Critical Analysis Writing SWOT Analysis Five Forces Analysis The ADL Matrix and Gap Analysis Buy a Great Paper Online But of course, this single example should be taken with a grain of salt; as they say, your results may vary, and if there is one valuable takeaway  from it, it is the suggestion of success factors that may be considered as a starting point, regardless if they are eventually found to be actually â€Å"critical† or not to a specific organization. It is also important to remember that CSFs are not fixed; they can and probably should change as the circumstances of the business change. For example, other studies have found that it is both common and relatively beneficial for firms facing financial or other crises to shift their CSFs to ones with more short-term effects and change the focus back to a more long-term perspective once the immediate difficulties are resolved. Developing Using the CSF Analysis The interesting thing about using the CSF analysis is that the process of determining what your organization’s critical success factors really are is essentially the whole point. Once the CSFs are identified, steps to see that they are managed properly can be developed using different tools or good old experience and imagination; in many instances, simply identifying what may be a critical success factor and carefully examining why it is indeed â€Å"critical† to the firm suggests the way in which it should be handled. While there are some data management and other analytical tools that can help in selecting CSFs – for example, DEMATEL (Decision-Making Trial and Evaluation Laboratory) software applications – the majority of the process is good old-fashioned intuition and discussion. But there are a number of conventions that should be followed to give the selection and analysis process the best chance of success. First, CSFs should be assessed in a â€Å"top-down† fashion; the analysis is not one that is ideally-suited for ‘horizontal’ or ‘collaborative’ organizational structures. Success factors should be judged according to the relevance to the business as a whole, then individual business units or departments, then down to the individual level; if at some level the success factor is not â€Å"critical†, then it needs to be reassessed. The reason for this is that the number of CSFs should be kept to an absolute minimum. This prevents conflicts in objectives and processes and helps to prevent a dilution of effort among too many factors. Second, to avoid overlooking any factors that should be considered â€Å"critical†, potential CSFs should be assessed according to the â€Å"five sources of organizational success†, a methodology developed in the early 1980’s by MIT researcher John Rockart. Industry CSFs are conditions and operational circumstances that are common to firms within the same sector. Peer CSFs are critical success factors for one’s competitors; this obviously requires an accurate and detailed competitive analysis to be done as a prerequisite to the CSF analysis. Environmental CSFs are related to the firm’s political, economic, and market environment, and can be identified by  a method such as a PEST analysis. Temporal CSFs are success factors that are only important at particular times – such as in crisis situations as described earlier – and are most likely to change. And finally, Managerial CSFs are success factors relevant to the management of the fir m at different levels; identifying these may seem to run counter to the â€Å"top-down† process, but in reality actually helps to focus it by revealing internal conflicts in objectives.

Short summary of the key industry speakers from the field trip, Essay

Short summary of the key industry speakers from the field trip, drawing conclusions of their overall importance to the developme - Essay Example The Airlines has partnered with the tour operations for catering to the package deals rather than the individual customers because the place is visited mostly for tourism purpose. The company has rendered its services to the government during time of catastrophe of the Tsunami which has provided an additional leverage to popularity of the brand. The company has entered the Chinese market rather than the Singapore market because the market is untapped and there is a lot of scope to enter into alliances with the other Airlines flying to different parts of the world. Since the journeys are longer, the company intends to make the trip an entertaining one and set up sales agencies in China from where the potential customers can be acquired (Fiji Airways, 2013, p. 1). b) A number of areas of consideration are there where the airline intends to improve its services. It includes the frequency of the flights and more accuracy in the timings. The company can add more destinations to its portfo lio which would improve the sales of Fiji Airlines. For the flight services, Fiji Airways would make improvisation of their menu serving a 5 course meal and better wines since the flight timings are longer and the travellers need to be engaged. The Fiji Airways can make the tourism of Fiji popular to the rest of the world with the effective use of the Brand name. Tourism Fiji a) Since Tourism is the main source of income for Fiji Islands, the initiative of the government to promote the Tourism is on various grounds. The Brand Fiji is a composite package of the luxury resorts, the private islands for the tourists, the sun bathed beaches and the adventures that are arranged for the potential customers. Tourism Fiji has attempted at the consolidation of the markets at US, Australia, New Zealand and other places internationally. The country as to move towards a more sustainable tourism by involving more of the local people into the activities through empowerment. The country provides a 4 month Visa option to the customers to encourage their stay in the islands (Official Website of Tourism Fiji, 2013, p.1). b) Tourism Fiji has various challenges lying ahead of it. People only look at the principal islands when they plan their travel but ignore other regions. There are limitations on the facilities that the resorts would provide along with the restrictions on the flexibility of the flights. The government has to continuously invest in the development and up gradation of the facilities in the disaster prone islands. The misperception of the people about the pricing and quality has made several tourists hesitant to opt for the Fiji tour. Since the tourism at the present stage is mostly on the fag ends of the customer continuum, more medium category of tourism facilities has to be arranged so that the number of visitors gets increased. The places which are preferred by the tourists especially the northern parts do not have enough hotel facilities. The establishment of the individual island brands like Denarau have to be encouraged by Tourism Fiji so that they act as catalysts in the tourism development. South Sea Cruises a) Being the leader in the maritime operator services in Fiji this Brand provides the water transportation to various parts of the

Royal Mail Assignment Example | Topics and Well Written Essays - 2000 words

Royal Mail - Assignment Example Concept of Diversity Management 7 5.1. Royal Mail’s Action to Maintain gender Balance 8 6. Concept of a Competency Framework 8 6.1. Five Competencies of a successful Royal Mail Manager: 8 7. References 10 1. Introduction Global business management is a dynamic process at it always changing with the time. By virtue of global business management organizations across the world are now able to operate in more than one country and able to expand their product and service services to the people across the globe. The global business management process is enterprising as a business leader carries out new innovations for the benefit of the end users. With that they are able to exploit the market as well as able to bring down the production cost to ensure more operating profit for the organizations. According to Adekola & Sergi(2012), globalization was started more than 3000 years ago as the roots of it went back to the formation of state communities in the European countries way back i n the fourteenth century. The rapid expansion was started from the seventeenth century onwards. (Adekola & Sergi, 2012, p.1). In this discussion our main focus is on the management strategies taken by the Royal Mail Chief Executive in order to change to outlooks as well as functioning process of the organization when everyone was considering that Royal Mail might not be able to regain its market position. 2. Definition of Leadership Leadership characteristics of Royal Mail Chief Executive: 2.1. Leadership: Definition and characteristics: The success of any organization has been always dependent on how good the top management is on their decision making, strategy development, motivating people and overall management of the organization itself. According to Dubrin(2012), leadership can be defined as a the principal dynamic force which motivates and coordinates the people of any organization to achieve its objective. (Dubrin, 2012, p.4) According to Weth (2007), leaders have to tolerat e a certain amount of chaos in the organization and also have to effectively solve those. On the other hand, managers are there to ensure that there are stability and control in the organization or in different departments. (Weth, 2007, p.5). According to Gosling, Sutherland, Jones (2012); there are few important theories which are essential in order to understand the specific traits or characteristics that a leader should have. Some of the key theories are trait theories, behaviorist theories, Situational leadership, transformational and contingency theory. According to them, there are several leadership traits which are associated with particular skills. Adapting to the situation, Assertiveness, Decisive, cooperative, energetic, result orientation is few traits to name about (Gosling, Sutherland, Jones, 2012, pp.18-20). 2.2. Leadership characteristics of Royal Mail Chief Executive: Moya Greene was appointed as the CEO of Royal Mail in the year 2010. Before taking the charge of Roy al Mail she has been in charge at Canada Post since 2005. She was the first lady to get appointed in the top most position of Royal Mail. (BBC News, 2010). When she took charge of the organization, Britain’s centuries-old state-owned postal service was over-involved in trouble: it faced a rapid de-growth revenue from letters, a large deficit in pension ; opposition to government proposal for privatization from the staff union, and a most importantly unworkable regulatory framework that prevented the business

Definitions of Tourism Essay Example for Free

Definitions of Tourism Essay Tourism is a booming industry and a driving force in positive economical, ecological, sustainable, social and cultural developments in several countries around the globe. Its complex nature requires sophisticated management in order to reach its full potential. Most people possess an intuitive and basic understanding of tourism, which focuses on an image of people travelling for recreational purposes, however, tourism, goes far beyond this simplistic view. According to Stear (2005), the area of studying tourism has an apparent lack of substance when it comes to defining the basic terms ‘tourism’ and ‘tourist’. Although the concept of tourism itself has been around for many centuries, the academic study of tourism in the tertiary educational sector is a recent development. There is no single definition of tourism to which everyone adheres. Many definitions have been used over the years, some of which are universal and can be applied to any situation, while others fulfil a specific purpose. This essay aims to define who exactly a ‘tourist’ is and what the term ‘tourism’ means through technical and heuristic definitions from articles written by Stear (2005), Dickman (1997), and McIntosh et al (1995). Throughout the essay definitions from organisations such as the United Nations World Tourism Organization (UNWTO) will also be drawn upon. The ambiguity of two seemingly simple concepts in theory – who a tourist is and what tourism entails will be discussed through a range of academic articles, which will address and highlight the strengths, weaknesses and differences between them. The foci and boundaries of each definition will be determined in order to assess their effectiveness. Whilst each definition is unique in their own right, there are also many similarities, which can be noted. Weaver (2010) states that â€Å"the definition of ‘tourism’ is dependent on the definition of the ‘tourist’ and when defining whom exactly is a ‘tourist’, individuals must simultaneously meet certain spatial, temporal and purposive criteria†, which will be discussed below. First and foremost, Stear (2005) defines tourism as â€Å"†¦Tourism is travel and temporary stay, involving at least one night away from the region of a person’s usual home that is undertaken with the major expectation of satisfying leisure needs that are perceived as being more njoyably able to be satisfied by being at places outside of, and qualitatively different to, the home region † (Stear 2005, pg. 8). Stear also has a clear definition of a tourist, which he refers to as â€Å"†¦ A tourist is a person engaging in activities directly associated with present or future travel and temporary stay that involves at least one night away from the region of their usual home that is undertaken with the major expectation of satisfying leisure needs that are perceived as being more enjoyably able to be satisfied by places outside of, and qualitatively different to, the home region. (Stear 2005, pg. 11) A clear fault of Stear’s heuristic definitions of ‘tourism’ and ‘tourist’ is the limitation or restriction of the time period of â€Å"at least one night away†, in which Stear fails to take into account the temporal element of tourism. The notion of how long, if any time at all, that must be spent away from one’s usual home is an aspect, which is not uniform amongst definitions of tourism. Another weakness of Stear’s definitions is the l imitation of â€Å"the region of a person’s usual home†, which implies that physically moving away from your home would make you a tourist. According to the UNWTO (cited in Weaver, 2010), for an individual to qualify as a tourist â€Å"travel must occur beyond the individual’s ‘usual environment’†. The spatial boundary of tourism as discussed by Weaver (2010) is unclear in this instance as an individual who lives in Sydney but stays in Canberra during the week for work would then be considered a tourist under this definition. Whilst Stear’s (2005) definition states a minimum stay requirement to be considered a tourist, it does not state a maximum timeframe, unlike that of other definitions, which clearly state a maximum period of time before someone loses the title of ‘tourist’. The UNWTO (1995) provides a more technical definition and defines tourism as an individual â€Å"travelling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business and other purposes. † This definition is broader in scope compared to Stear’s (2005), which specifies that an individual who travels is only a tourist when their travel is â€Å"undertaken with the major expectation of satisfying leisure needs. † The UNWTO definition (cited in Weaver, 2010) is complemented by Dickman’s (1997, pg. 7) who identifies a tourist as â€Å"†¦a visitor who travels to a place utside his/her usual environment for at least one night but no more than six months (domestic) or one year (international) and whose main purpose of visit is other than the exercise of an activity remunerated from within the place visited† and tourism as â€Å"†¦a non-essential activity, or one that is predominantly rela ted to leisure activities† (Dickman, 1997 pg. 7). Compared to Stear’s (2005) definition of tourism, Dickman’s (1997) heuristic definition is very brief and extremely vague as spatial relevance and time period are both not addressed. Furthermore, Dickman’s (1997) definition is limited as it only refers to the activity side of tourism whereas Leiper (2004) discusses a basic tourism system involving the tourist, the generating region, the transit route, the destination and the movement in between. Despite this limitation, a major strength of Dickman’s (1997) definition is that it defines and takes into consideration the differences between domestic and international tourists. This comparison has also been addressed by Weaver (2010) who declares that a domestic tourist is one that travels within their own country of residence, whilst an international tourist travels outside their usual country of residence. The third and final authors McIntosh et al. (1995) describes tourism as â€Å"†¦the entire world industry of travel, hotels, transportations, and all other components, including promotion, that serves the needs and wants of travellers. Tourism today has been given new meaning and is primary a term of economics referring to the industry†. On the other hand, ‘tourist’ is defined as â€Å"†¦a person who travels from place to place for non work reasons by U. N. definition, a tourist is someone who stays for more than one night and less than a year. Business and convention travel is included. This thinking is dominated by balance-of-trade concepts. Military personnel, diplomats, immigrants and resident students are not tourists† (McIntosh et al. , 1995). The heuristic definition above of ‘tourism’ incorporates the industry as a whole, which is a major strength in comparison to the other definitions, hich only take into account the physical act of travelling. The tourism industry is not identifiable as a standard industry but is rather an amalgamation of parts of other conventional industries such as retail, hospitality, accommodation, entertainment and transport (Weaver, 2010). The incorporation of ‘tourism’ as an industry takes on a different approach to defining tourism and makes finding a clarified and universal meaning for ‘tourism’ and ‘tourist’ even more complicated. McIntosh et al. 1995) refer to the tourist in a very specific manner including different types of tourists such as business tourists, which is a strong point, as a tourist can’t be just defined in one aspect. According to Weaver (2010), â€Å"a basic tourist criterion concerns travel purpose which is dominated by three major categories – leisure and recreation, visiting friends and relative and business. † Compared to Stear (2005) and Dickman’s (1997) narrow definitions, McIntosh et al. (1995) have a much broader, flexible view on defining tourism and the tourist. In both definitions of ‘tourist’ Dickman (1997) and McIntosh et al. 1995) describe an individual moving out of their ‘usual environment’, which is considered a key element in the definition. Weaver (2010) supports this definition in his discussion of fulfilling the spatial component in order to be considered a tourist. Whilst this is considered a highly subjective concept, many tourism bodies specify minimum distance thresholds, which â€Å"serve the useful purpose of [differentiating] those who bring outside revenue into the local area from those who circulate revenue internallyâ €  (Weaver, 2010, pg. 22-23). When reviewing the definition by McIntosh et al. 1995), a key downfall is the reference to ‘resident students’ not being considered tourists, which can be questioned. An international student may wish to travel overseas first to experience the culture of the country they plan on studying in, however under this definition, even if they wish to take part in and visit tourist attractions which are recreational and leisure based they aren’t considered tourists. Most people do not intuitively associate study or formal education with tourism however it is considered a qualifying criterion by the UNWTO. In Australia alone, in 2007-08 international students accounted for around 7% of all inbound arrivals (Weaver, 2010, pg. 29). In conclusion, the complicated task of defining two simple terms ‘tourism’ and ‘tourist’ has been made somewhat clearer through the definitions provided by Stear (2005), Dickman (1997) and McIntosh et al. (1995). Whilst all three authors have different perspectives on how to define these terms, they also have a few aspects that seem to cross over. Considering all the definitions by the three authors Stear (2005), Dickman (1997) and McIntosh et al. 1995) it is hard to argue which definition is more just and accurate than the other as they all have their strengths and weaknesses. From the research conducted, Stear’s (2005) definition of a ‘tourist’ is the most flexible and relevant in the context of today’s society however; Dickman’s (1997) definition of ‘tourism’ is most accurate as it incorporates the entire tourism industry and not just the physical act of traveling. Ultimately, ‘tourist’ and ‘tourism’ are indefinable as we all have our own personal views and perspectives on which definitions fit the context of the situation.

Francis Bacon - The Portraits :: Visual Arts Paintings Art

Francis Bacon - The Portraits Francis Bacon was born in Dublin, Ireland to English parents. When F. Bacon grow up and was more independent he then travelled to Berlin were he spent most of his time there. He then moved onto Paris, before returning to London and starting out as an interior designer. Bacon never attended art school; he only began his work in watercolours about 1926 – 27. An exhibition of works by Pablo Picasso inspired him to make his first drawings and paintings. The influence of the biomorphic figures in Picasso’s work is apparent in Bacons first major painting of his mature period ‘Three Studies for Figures’ at the base of a Crucifixion 1944. This painting is also representative of some of Bacon’s methods and subjects. The Portraits influenced me because in my project ‘Journey’s’ I am looking at car crashes and what things lead to car crashes e.g. Drink driving. I wanted to see how drink affects the brain and how the brain reacts to the effects. As Bacon in this particular painting of this, distorted image of a face, I thought this would be a great image to use in my project. Using this image would help me to see what people, who drink drive, see while they are driving. So using this distorted image it showed me how incontrollable people are when drink driving. The image provides strong movement due to the harsh sweeps of paint. In the painting I noticed how Bacon used basic elements to give a distinctive image. He has used a thick paint brush and he probably only did about 15 brush strokes. The composition of the study is life-like and has made sure that he includes every detail of the face. By having the face on an angle and the thick brush strokes it shows me that this person maybe scared or has just seen some object that is distracting him, also it looks like he moved his face with some rapid force. Each of the colours contrasts well and gives a representation of a face. The shapes used in the composition of the painting are mostly round or even sphere shape. Bacon has used a lot of texture in the paint to show the different elements, e.g. the thick white brush stroke represents the cheekbone and the dark stroke for under the chin. The process of the painting that Bacon has gone through were sketching out the outline of the face and the facial features then I imagine he took the brush and with some force started to map out the face while

Final the Relationship Between Hiv and Aids and Poverty Is Synergistic and Symmetrical in Nature

BACHELOR OF SOCIAL SCIENCES HONOURS DEGREE IN DEVELOPMENT STUDIES [BLOCK RELEASE 2. 2]FACULTY : HUMANITIES AND SOCIAL SCIENCESDEPARTMENT : DEVELOPMENT STUDIES STUDENT ‘NAME : EMMANUEL R MARABUKA STUDENT’ ID NUMBER : L0110064TMODULE NAME : HIV AND AIDS IN SUB-SAHARAN AFRICA LECTURER :MR D.NYATHIDUE DATE : 01 MARCH 2013EMAIL ADDRESS : [email  protected] com QUESTION : The relationship between HIV and AIDS and Poverty is synergistic and symmetrical in nature†. Comment. [25] | HIV and AIDS are issues of concern worldwide they are associated by many implications which affect negatively in human lives. HIV and AIDS are mainly spread through unprotected sex with an infected person. HIV weakens the antibodies which are responsible for fighting diseases.Therefore once the white blood cells are damaged by virus it cannot resist diseases result a person into many opportunistic infections at this stage a person will have AIDS. Therefore for now HIV and AIDS have no cure yet. Therefore, HIV and AIDS and poverty are synergistic and symmetrical in nature. Meaning to say the impacts of HIV and AIDS and poverty complement each other in destroying human’s well being. Also they have same power or they are parallel in destroying human lives. However this essay seeks to comment on the notion that, the relationship of between HIV and AIDS and poverty is synergistic and symmetrical in nature.According to Mwambete and Justin-Temu (2011) poverty is defined as a state of having little or no money and few or no material possessions. The World Bank defines poverty as â€Å"the inability to attain a minimum standard of living† and produced a â€Å"universal poverty line†, which was â€Å"consumption-based† and comprised of two elements: â€Å"the expenditure necessary to buy a minimum standard of nutrition and other basic necessities and a further amount that varies from country to country, reflecting the cost of participating in everyday l ife of society.Poverty can be caused by unemployment, low education, deprivation and homelessness. Therefore, HIV and poverty reinforce each other, with poor, vulnerable and powerless women being a significant driver of the disease while also bearing the burden of its impact (Scott et al 2011) Poverty, characterized by limited human and monetary resources, is therefore portrayed as a risk factor to HIV/AIDS. Moreover, HIV/AIDS deepens poverty and increases inequalities at every level, household, community, regional and sectoral.Poverty pervades subgroups such as the unemployed and migrants. As a result of the condition of poverty, people become more vulnerable to HIV/AIDS, since these are the people who have less access to the necessary facilities to prevent or treat HIV Scott (2011). This means poor people have less access to HIV/AIDS treatment which increases the progression of AIDS. HIV HIV/AIDS appears to interact strongly with poverty and this interaction increases the depth of vulnerability of those households already vulnerable to shocks (Ganyaza-Twalo and Seager 2005).Poverty is associated with vulnerability to severe diseases like HIV, through its effects on delaying access to health care and inhibiting treatment adherence (Bates et al, cited in Ganyaza-Twalo and Seager 2005). The costs incurred when seeking diagnosis and treatment for HIV/AIDS are common causes of delays in accessing health care especially for the poor. Poor households may not necessarily have the financial resources to seek help from health centres, nor food security to enable members to adhere to their treatment.It should be emphasised that poor people infected with HIV are considerably more likely to become sick and die faster than the non-poor since they are likely to be malnourished, in poor health, and lacking in health attention and medications (FAO 2001). Therefore, lack of resources is significant cause of the delays in accessing health services by poor households which lead them to chronic illness because of HIV and AIDS. The relationship between HIV and AIDS and poverty is seen when HIV compromise health of an individual and because of poverty that individual lack resources to access health thereby leading to chronic illness or death.More so, HIV increase financial constraints to a household already poverty stricken and it increases debts related to health. HIV/AIDS and poverty impact significantly especially on the household and its ability to cope with the epidemic. Household impact is one of the points at which AIDS and poverty demonstrate their intertwined relationship (Piot et al cited Ganyaza-Twalo and Seager 2005). At the household level the HIV-afflicted patient’s labour input gradually diminishes as the patient uccumbs to sickness, and the labour of other household and extended family members is often diverted to care for AIDS patients during this period, the most critical impact being when the patient becomes incapacitated before dea th. De Waal & Whiteside (2003) have found that diversion of labour coupled with the care of children orphaned as a result of the death of their parents to AIDS related diseases further impoverishes the household. The HIV/AIDS epidemic undercuts the ability of the households to cope with shocks. Assets are likely to be liquidated to pay for the costs of care.Sickness and caring for the sick prevent people from migrating to find additional work. In the longer term, poor households may never recover even their initial low standard of living (UNDP 2009). This clearly shows the linkage between HIV/AIDS and poverty at household level because it leave a poor household in chronic poverty such that it will be difficult to come out of it. Like poverty, HIV/AIDS epidemic is affecting the sub-continent of Saharan Africa more severely than any other parts of the world with 63% of global AIDS cases occurring in the region (Mwambete and Justin-Temu 2011).This shows a relationship between HIV/AIDS and poverty in the region because in sub Saharan high Africa there is high poverty as well as HIV prevalence. Jooma, cited in Ganyaza-Twalo and Seager (2005) cited that, the number of Africans living below the poverty line (less than 1 US dollar per day) has almost doubled from 164 million in 1981 to 314 million people today. She further contends that 32 of 47 African countries are among the world’s 48 poorest nations.Therefore, HIV is high in Africa as compared to other continents of the world as well as poverty. However poverty and HIV and AIDS have a close link in diminishing human lives. Poverty and mobility are critical dimensions of vulnerability to HIV transmission (FAO 2001). Therefore, driving force behind migratory movements is poverty. ILO (2005) put forward that, poverty increases the risk of HIV/AIDS when it propels the unemployed into unskilled migratory labour pools in search of temporary and seasonal work, which increases their risk of HIV/AIDS.UNDP (2009) in the same vein eludes that, poverty especially rural poverty, and the absence of access to sustainable livelihoods, are factors in labour mobility of the population including cross border migration and acceleration of the urbanization process, which contributes to create the conditions that sustain HIV transmission. However such situations widens the web of sex networking, and in this way it will facilitate the early rapid spread of HIV. This means that, poverty increases people’s mobility exposing them to infection when they are away from their families.In this way poverty and HIV are synergistic and symmetrical in nature because in this essence, poverty create a migration platform which at the end expose people to HIV infection because of long time away from sexual partners. HIV and AIDS and poverty have strong bi-directional linkages. HIV/AIDS is both a manifestation of poverty conditions that exist, taking hold where livelihoods are unsustainable and the result of the unmi tigated impact of the epidemic on social and economic conditions (ILO 2005).HIV/AIDS is at the same time a cause and an outcome of poverty and poverty is both a cause and an outcome of HIV/AIDS. HIV and AIDS mainly affect the productive age of 15-60. ILO (2005) argues that, HIV/AIDS causes impoverishment when working-age adults in poor households become ill and need treatment and care, because income is lost when the earners are no longer able to work, and expenditures increase due to medical care costs. Therefore, this means HIV reduces household income generation because labour will be diverted to care for the sick person.Unlike other sicknesses, HIV/AIDS does not target the poor. Whereas poverty may increase an individual’s susceptibility to infection by HIV/AIDS and vulnerability to its physical, social, and economic impact, HIV/AIDS itself is not ex ante linked with poverty. In addition HIV and AIDS increase consumption at the expense of production. Moreover, households often expend their savings and lose their assets in order to purchase medical care for sick members. Assets may have to be sold when many households are facing the same need, and such distress sales are often ill-timed and at a loss.This lead to chronic poverty and it directly affect livelihoods. Women are more vulnerable than men to HIV infection because of, biological, cultural, lack of education, inheritance among other factors. In the same vein FAO (2001) alludes that, in many places HIV infection rates are three to five times higher among young women than young men. In addition to Mwambete and Justin-Temu (2011) posits that, fifty-eight percent of all Tanzanian adults living with HIV/AIDS are women. This shows women are most likely to be infected by HIV and AIDS.Scott et al (2011) argues that, gender inequality and poverty deprives women of their ability to fulfil their socially designated responsibilities, and therefore debases them, often forcing them into prostitution which exposes them to HIV infection. Therefore, children raised in poor households face a large risk of achieving a low level of educational attainment and dropping out of school. Girls especially are removed from school as a coping strategy, and also because the girls education is viewed as â€Å"less of a priority†, since it is expected that they will marry and will belong to another family.Women in Tanzania also have severely limited access to education, employment, credit, and transportation as a result northern coastal women—married and unmarried, young and old—are increasingly turning to sex work, exposing them to a high risk of HIV infection (Mwambete and Justin-Temu 2011). This increases poverty in women which expose them in risk behaviour such as commercial sex. This is because if women are denied to access education they will not find employment in a formal to cope with their basic needs also they will be vulnerable to sexual exploitation by men because of p overty.ILO (2005) alludes that, poverty drives girls and women to exchange sex for food, and to resort to sex work for survival when they are excluded from formal sector employment and all other work options are too low-paying to cover their basic needs. Therefore, commercial sex exposes women to infection and it is mostly necessitated by poverty. In this essence a link between HIV and AIDS and poverty is when poverty forces people to enter into risk behaviour in order to gain living.Therefore, poverty create reasons for women to practice commercial sex also because of poverty they can justify themselves for example women in Mkwaja village Tanzania in who were saying they accept that it is now the female burden to provide for their children, they said they risk dying from AIDS for the sake of our children (Mwambete and Justin-Temu 2011). HIV/AIDS and poverty have a link in affecting the food security at both household and national level. Ganyaza-Twalo and Seager (2005) argues that, HIV/AIDS and poverty combined have a debilitating effect on agricultural sector of the poor countries, and more effect in poor households.Therefore, a major impact on agriculture includes the depletion of human capital, diversion of resources from agriculture, and loss of farm and non-farm income, together with other forms of psychological impacts that affect productivity. Since agriculture is the only source of food, reduction of labour cause severe food shortages in HIV and AIDS affected households. Households experiencing food shortages as a result of poverty and effects of HIV/AIDS increase the chances of fast progression of the illness and inevitable death of the ill person.Given that malnutrition is a function of poverty, there is thus a good reason to assume that poverty helped hasten the spread of HIV in sub-Saharan Africa (Nattrass, cited in Ganyaza-Twalo and Seager 2005). Therefore, both HIV and poverty exert tremendous pressure on the household’s ability to provide for the basic needs like food. Poor nutritional status is linked to vulnerability to progression from HIV infection to mortality. Poor nutrition weakens the body’s defence against infection, and infection in turn weakens the efficiency of absorption of nutrients Mwambete and Justin-Temu (2011).HIV is often associated with morbidity leading to labour shortage and loss of income. In the same line UNDP (2009) postulate that, people with chronic illness are often unable to work, therefore, leading to income reduction. They also need care from other household members, thus limiting their productive activities and doubling the loss of income which results in poverty. (Wyss et al cited in UNDP 2009) found that time lost due to illness by people living with HIV was approximately 16 days per month, while uninfected household members spent 8. days on average to care for affected family members, reducing their time for other activities and occupations. This clearly shows that HIV/AIDS divert labour to attend to a sick person. The link between HIV/AIDS and poverty in this essence is that, HIV deepens poverty through income reduction necessitated by labour diverted to attend to the sick person. Also on top of income reduction HIV increases consumption of available resources through medical expenses thereby leading to chronic poverty. UNDP (2009) reveals that, among the poor, up to 47% of income went to coping with the disease.Although the relationship between, poverty and HIV/AIDS are synergistic and symmetrical in reducing people’s wellbeing. There are circumstances which they are not linked for instance in least developed countries a large number and a substantial fraction of public sector personnel with a capital of skills, training, and education, and of experience in management and policy-making – notably in the fields of health and education – are being removed from the labour force as a result of AIDS at a time when the need for their se rvices is greatest for development (ILO 2005).Therefore this shows that, AIDS can affect people regardless of their economic status. Therefore, not only poverty expose people to HIV infection by risk behaviours such as multiple sex partners associated with wealth. More over availability of income may cause individuals to be mobile and being exposed to commercial sex workers. In another study, HIV and education had a negative relationship in urban areas and a positive link in the rural areas (Hargreaves and Glynn cited in Ganyaza-Twalo and Seager 2005).Where a positive link was found, the authors suggested that persons, especially men, with greater levels of education may have more disposable income which, in turn, allows them greater access to travel and increased opportunity for contact with commercial sex workers. The study found that generally the highest prevalence of HIV was found amongst the well off individuals/households, particularly affecting rich women, as opposed to poor er and rural households (Shelton et al cited in Ganyaza-Twalo and Seager 2005).The findings pointed out that wealthier people tend to have the resources which lead to greater and more frequent mobility and expose them to wider sexual networks, encouraging multiple and concurrent relationships. But it was also observed that the wealthier people tend to have greater access to HIV medications that prolong their lives and are more likely to live in urban areas, which have the highest prevalence (Mwambete and Justin-Temu 2011) However, there are, exceptions to the relationship between HIV/AIDS and poverty, in particular in Africa where some countries with very high HIV prevalence rates are also among the richest UNDP (2009).In line with this argument (FAO 2001) alludes that, there are some powerful critiques of the poverty-AIDS argument, which claim that many of the worst affected African countries such as Botswana, Zimbabwe and South Africa are among the most economically developed in t he region, poverty does seem to be a crucial factor in the spread of HIV/AIDS. In conclusion, HIV and AIDS and poverty are related and they complement each other.Therefore, high HIV prevalence is mainly fuelled by poverty which leads into migration and exercise of commercial sex by women to gain a living. Moreover poverty increases the progression of AIDS because of lake of medical services. More impacts of HIV and AIDS are seen in poor households because they cause more health defects as compared to a rich household. One may argue that, poverty creates a platform for people to be infected by HIV and if they are infected poverty further deepens its roots.This is because of liquidation of productive asserts in trying to cope with disease. Although HIV affects all people with and without income, it has great impacts to a poor person. Finally impacts of HIV and AIDS in rich countries and households are not visible because of access to medical facilities. The impacts of HIV and AIDS are mainly visible in poor household who do not have funds to access treatment. Therefore the relationship between HIV and AIDS and poverty are synergistic and symmetrical in nature without compromise.REFERENCES De Waal, A. and Whiteside, A [2003] The New Variant Famine Hypothesis, Commission on HIV/AIDS and Governance in Africa, United Nations Economic Commission for Africa, Addis Ababa, Ethiopia FAO (2001) The Impact of HIV/AIDS on rural households and land issues in Southern and Eastern Africa. Economic and Social Development Department http://www. fao. org/wairdocs/ad696e/ad696e04. htm [Accessed on 12/02/2013] ILO (2005) HIV/AIDS and poverty: the critical connection, Programme on HIV/AIDS and the World of Work www. ilo. rg/aidshttp://www. ilo. org/wcmsp5/groups/public/—ed_protect/—protrav/—ilo_aids/documents/publication/wcms_120468. pdf[Accessed on 12/02/2013] Mwambete, K. D. and Justin-Temu, M. (2011). Poverty, Parasitosis and HIV/AIDS – Major Health Co ncerns in Tanzania, Microbes, Viruses and Parasites in AIDS Process, http://cdn. intechopen. com/pdfs/20651/InTech-poverty_parasitosis_and_hiv_aids_major_health_concerns_in_tanzania. pdf [Accessed on 12/02/2013] Scott, E. Simon, T. , Foucade A. L. , Theodore K. , Gittens-Baynes, K. A. 2011) Poverty, Employment and HIV/AIDS in Trinidad and Tobago Department of Economics The University of the West Indies. International Journal of Business and Social Science Vol. 2 No. 15; THULISILE GANYAZA-TWALO and JOHN SEAGER – HSRC – (2005) Literature Review on Poverty AND HIV/AIDS: Measuring the social and Economic Impacts on Households http://www. wsu. ac. za/hsrc/html/ganyaza-twalo. pdf [Accessed on 12/02/2013] UNDP, (2009). Impact of HIV/AIDS on household vulnerability and poverty in Viet Nam. United Nations Development Programme. Viet Nam. Culture and Information Publishing House. Final the Relationship Between Hiv and Aids and Poverty Is Synergistic and Symmetrical in Nature BACHELOR OF SOCIAL SCIENCES HONOURS DEGREE IN DEVELOPMENT STUDIES [BLOCK RELEASE 2. 2]FACULTY : HUMANITIES AND SOCIAL SCIENCESDEPARTMENT : DEVELOPMENT STUDIES STUDENT ‘NAME : EMMANUEL R MARABUKA STUDENT’ ID NUMBER : L0110064TMODULE NAME : HIV AND AIDS IN SUB-SAHARAN AFRICA LECTURER :MR D.NYATHIDUE DATE : 01 MARCH 2013EMAIL ADDRESS : [email  protected] com QUESTION : The relationship between HIV and AIDS and Poverty is synergistic and symmetrical in nature†. Comment. [25] | HIV and AIDS are issues of concern worldwide they are associated by many implications which affect negatively in human lives. HIV and AIDS are mainly spread through unprotected sex with an infected person. HIV weakens the antibodies which are responsible for fighting diseases.Therefore once the white blood cells are damaged by virus it cannot resist diseases result a person into many opportunistic infections at this stage a person will have AIDS. Therefore for now HIV and AIDS have no cure yet. Therefore, HIV and AIDS and poverty are synergistic and symmetrical in nature. Meaning to say the impacts of HIV and AIDS and poverty complement each other in destroying human’s well being. Also they have same power or they are parallel in destroying human lives. However this essay seeks to comment on the notion that, the relationship of between HIV and AIDS and poverty is synergistic and symmetrical in nature.According to Mwambete and Justin-Temu (2011) poverty is defined as a state of having little or no money and few or no material possessions. The World Bank defines poverty as â€Å"the inability to attain a minimum standard of living† and produced a â€Å"universal poverty line†, which was â€Å"consumption-based† and comprised of two elements: â€Å"the expenditure necessary to buy a minimum standard of nutrition and other basic necessities and a further amount that varies from country to country, reflecting the cost of participating in everyday l ife of society.Poverty can be caused by unemployment, low education, deprivation and homelessness. Therefore, HIV and poverty reinforce each other, with poor, vulnerable and powerless women being a significant driver of the disease while also bearing the burden of its impact (Scott et al 2011) Poverty, characterized by limited human and monetary resources, is therefore portrayed as a risk factor to HIV/AIDS. Moreover, HIV/AIDS deepens poverty and increases inequalities at every level, household, community, regional and sectoral.Poverty pervades subgroups such as the unemployed and migrants. As a result of the condition of poverty, people become more vulnerable to HIV/AIDS, since these are the people who have less access to the necessary facilities to prevent or treat HIV Scott (2011). This means poor people have less access to HIV/AIDS treatment which increases the progression of AIDS. HIV HIV/AIDS appears to interact strongly with poverty and this interaction increases the depth of vulnerability of those households already vulnerable to shocks (Ganyaza-Twalo and Seager 2005).Poverty is associated with vulnerability to severe diseases like HIV, through its effects on delaying access to health care and inhibiting treatment adherence (Bates et al, cited in Ganyaza-Twalo and Seager 2005). The costs incurred when seeking diagnosis and treatment for HIV/AIDS are common causes of delays in accessing health care especially for the poor. Poor households may not necessarily have the financial resources to seek help from health centres, nor food security to enable members to adhere to their treatment.It should be emphasised that poor people infected with HIV are considerably more likely to become sick and die faster than the non-poor since they are likely to be malnourished, in poor health, and lacking in health attention and medications (FAO 2001). Therefore, lack of resources is significant cause of the delays in accessing health services by poor households which lead them to chronic illness because of HIV and AIDS. The relationship between HIV and AIDS and poverty is seen when HIV compromise health of an individual and because of poverty that individual lack resources to access health thereby leading to chronic illness or death.More so, HIV increase financial constraints to a household already poverty stricken and it increases debts related to health. HIV/AIDS and poverty impact significantly especially on the household and its ability to cope with the epidemic. Household impact is one of the points at which AIDS and poverty demonstrate their intertwined relationship (Piot et al cited Ganyaza-Twalo and Seager 2005). At the household level the HIV-afflicted patient’s labour input gradually diminishes as the patient uccumbs to sickness, and the labour of other household and extended family members is often diverted to care for AIDS patients during this period, the most critical impact being when the patient becomes incapacitated before dea th. De Waal & Whiteside (2003) have found that diversion of labour coupled with the care of children orphaned as a result of the death of their parents to AIDS related diseases further impoverishes the household. The HIV/AIDS epidemic undercuts the ability of the households to cope with shocks. Assets are likely to be liquidated to pay for the costs of care.Sickness and caring for the sick prevent people from migrating to find additional work. In the longer term, poor households may never recover even their initial low standard of living (UNDP 2009). This clearly shows the linkage between HIV/AIDS and poverty at household level because it leave a poor household in chronic poverty such that it will be difficult to come out of it. Like poverty, HIV/AIDS epidemic is affecting the sub-continent of Saharan Africa more severely than any other parts of the world with 63% of global AIDS cases occurring in the region (Mwambete and Justin-Temu 2011).This shows a relationship between HIV/AIDS and poverty in the region because in sub Saharan high Africa there is high poverty as well as HIV prevalence. Jooma, cited in Ganyaza-Twalo and Seager (2005) cited that, the number of Africans living below the poverty line (less than 1 US dollar per day) has almost doubled from 164 million in 1981 to 314 million people today. She further contends that 32 of 47 African countries are among the world’s 48 poorest nations.Therefore, HIV is high in Africa as compared to other continents of the world as well as poverty. However poverty and HIV and AIDS have a close link in diminishing human lives. Poverty and mobility are critical dimensions of vulnerability to HIV transmission (FAO 2001). Therefore, driving force behind migratory movements is poverty. ILO (2005) put forward that, poverty increases the risk of HIV/AIDS when it propels the unemployed into unskilled migratory labour pools in search of temporary and seasonal work, which increases their risk of HIV/AIDS.UNDP (2009) in the same vein eludes that, poverty especially rural poverty, and the absence of access to sustainable livelihoods, are factors in labour mobility of the population including cross border migration and acceleration of the urbanization process, which contributes to create the conditions that sustain HIV transmission. However such situations widens the web of sex networking, and in this way it will facilitate the early rapid spread of HIV. This means that, poverty increases people’s mobility exposing them to infection when they are away from their families.In this way poverty and HIV are synergistic and symmetrical in nature because in this essence, poverty create a migration platform which at the end expose people to HIV infection because of long time away from sexual partners. HIV and AIDS and poverty have strong bi-directional linkages. HIV/AIDS is both a manifestation of poverty conditions that exist, taking hold where livelihoods are unsustainable and the result of the unmi tigated impact of the epidemic on social and economic conditions (ILO 2005).HIV/AIDS is at the same time a cause and an outcome of poverty and poverty is both a cause and an outcome of HIV/AIDS. HIV and AIDS mainly affect the productive age of 15-60. ILO (2005) argues that, HIV/AIDS causes impoverishment when working-age adults in poor households become ill and need treatment and care, because income is lost when the earners are no longer able to work, and expenditures increase due to medical care costs. Therefore, this means HIV reduces household income generation because labour will be diverted to care for the sick person.Unlike other sicknesses, HIV/AIDS does not target the poor. Whereas poverty may increase an individual’s susceptibility to infection by HIV/AIDS and vulnerability to its physical, social, and economic impact, HIV/AIDS itself is not ex ante linked with poverty. In addition HIV and AIDS increase consumption at the expense of production. Moreover, households often expend their savings and lose their assets in order to purchase medical care for sick members. Assets may have to be sold when many households are facing the same need, and such distress sales are often ill-timed and at a loss.This lead to chronic poverty and it directly affect livelihoods. Women are more vulnerable than men to HIV infection because of, biological, cultural, lack of education, inheritance among other factors. In the same vein FAO (2001) alludes that, in many places HIV infection rates are three to five times higher among young women than young men. In addition to Mwambete and Justin-Temu (2011) posits that, fifty-eight percent of all Tanzanian adults living with HIV/AIDS are women. This shows women are most likely to be infected by HIV and AIDS.Scott et al (2011) argues that, gender inequality and poverty deprives women of their ability to fulfil their socially designated responsibilities, and therefore debases them, often forcing them into prostitution which exposes them to HIV infection. Therefore, children raised in poor households face a large risk of achieving a low level of educational attainment and dropping out of school. Girls especially are removed from school as a coping strategy, and also because the girls education is viewed as â€Å"less of a priority†, since it is expected that they will marry and will belong to another family.Women in Tanzania also have severely limited access to education, employment, credit, and transportation as a result northern coastal women—married and unmarried, young and old—are increasingly turning to sex work, exposing them to a high risk of HIV infection (Mwambete and Justin-Temu 2011). This increases poverty in women which expose them in risk behaviour such as commercial sex. This is because if women are denied to access education they will not find employment in a formal to cope with their basic needs also they will be vulnerable to sexual exploitation by men because of p overty.ILO (2005) alludes that, poverty drives girls and women to exchange sex for food, and to resort to sex work for survival when they are excluded from formal sector employment and all other work options are too low-paying to cover their basic needs. Therefore, commercial sex exposes women to infection and it is mostly necessitated by poverty. In this essence a link between HIV and AIDS and poverty is when poverty forces people to enter into risk behaviour in order to gain living.Therefore, poverty create reasons for women to practice commercial sex also because of poverty they can justify themselves for example women in Mkwaja village Tanzania in who were saying they accept that it is now the female burden to provide for their children, they said they risk dying from AIDS for the sake of our children (Mwambete and Justin-Temu 2011). HIV/AIDS and poverty have a link in affecting the food security at both household and national level. Ganyaza-Twalo and Seager (2005) argues that, HIV/AIDS and poverty combined have a debilitating effect on agricultural sector of the poor countries, and more effect in poor households.Therefore, a major impact on agriculture includes the depletion of human capital, diversion of resources from agriculture, and loss of farm and non-farm income, together with other forms of psychological impacts that affect productivity. Since agriculture is the only source of food, reduction of labour cause severe food shortages in HIV and AIDS affected households. Households experiencing food shortages as a result of poverty and effects of HIV/AIDS increase the chances of fast progression of the illness and inevitable death of the ill person.Given that malnutrition is a function of poverty, there is thus a good reason to assume that poverty helped hasten the spread of HIV in sub-Saharan Africa (Nattrass, cited in Ganyaza-Twalo and Seager 2005). Therefore, both HIV and poverty exert tremendous pressure on the household’s ability to provide for the basic needs like food. Poor nutritional status is linked to vulnerability to progression from HIV infection to mortality. Poor nutrition weakens the body’s defence against infection, and infection in turn weakens the efficiency of absorption of nutrients Mwambete and Justin-Temu (2011).HIV is often associated with morbidity leading to labour shortage and loss of income. In the same line UNDP (2009) postulate that, people with chronic illness are often unable to work, therefore, leading to income reduction. They also need care from other household members, thus limiting their productive activities and doubling the loss of income which results in poverty. (Wyss et al cited in UNDP 2009) found that time lost due to illness by people living with HIV was approximately 16 days per month, while uninfected household members spent 8. days on average to care for affected family members, reducing their time for other activities and occupations. This clearly shows that HIV/AIDS divert labour to attend to a sick person. The link between HIV/AIDS and poverty in this essence is that, HIV deepens poverty through income reduction necessitated by labour diverted to attend to the sick person. Also on top of income reduction HIV increases consumption of available resources through medical expenses thereby leading to chronic poverty. UNDP (2009) reveals that, among the poor, up to 47% of income went to coping with the disease.Although the relationship between, poverty and HIV/AIDS are synergistic and symmetrical in reducing people’s wellbeing. There are circumstances which they are not linked for instance in least developed countries a large number and a substantial fraction of public sector personnel with a capital of skills, training, and education, and of experience in management and policy-making – notably in the fields of health and education – are being removed from the labour force as a result of AIDS at a time when the need for their se rvices is greatest for development (ILO 2005).Therefore this shows that, AIDS can affect people regardless of their economic status. Therefore, not only poverty expose people to HIV infection by risk behaviours such as multiple sex partners associated with wealth. More over availability of income may cause individuals to be mobile and being exposed to commercial sex workers. In another study, HIV and education had a negative relationship in urban areas and a positive link in the rural areas (Hargreaves and Glynn cited in Ganyaza-Twalo and Seager 2005).Where a positive link was found, the authors suggested that persons, especially men, with greater levels of education may have more disposable income which, in turn, allows them greater access to travel and increased opportunity for contact with commercial sex workers. The study found that generally the highest prevalence of HIV was found amongst the well off individuals/households, particularly affecting rich women, as opposed to poor er and rural households (Shelton et al cited in Ganyaza-Twalo and Seager 2005).The findings pointed out that wealthier people tend to have the resources which lead to greater and more frequent mobility and expose them to wider sexual networks, encouraging multiple and concurrent relationships. But it was also observed that the wealthier people tend to have greater access to HIV medications that prolong their lives and are more likely to live in urban areas, which have the highest prevalence (Mwambete and Justin-Temu 2011) However, there are, exceptions to the relationship between HIV/AIDS and poverty, in particular in Africa where some countries with very high HIV prevalence rates are also among the richest UNDP (2009).In line with this argument (FAO 2001) alludes that, there are some powerful critiques of the poverty-AIDS argument, which claim that many of the worst affected African countries such as Botswana, Zimbabwe and South Africa are among the most economically developed in t he region, poverty does seem to be a crucial factor in the spread of HIV/AIDS. In conclusion, HIV and AIDS and poverty are related and they complement each other.Therefore, high HIV prevalence is mainly fuelled by poverty which leads into migration and exercise of commercial sex by women to gain a living. Moreover poverty increases the progression of AIDS because of lake of medical services. More impacts of HIV and AIDS are seen in poor households because they cause more health defects as compared to a rich household. One may argue that, poverty creates a platform for people to be infected by HIV and if they are infected poverty further deepens its roots.This is because of liquidation of productive asserts in trying to cope with disease. Although HIV affects all people with and without income, it has great impacts to a poor person. Finally impacts of HIV and AIDS in rich countries and households are not visible because of access to medical facilities. The impacts of HIV and AIDS are mainly visible in poor household who do not have funds to access treatment. Therefore the relationship between HIV and AIDS and poverty are synergistic and symmetrical in nature without compromise.REFERENCES De Waal, A. and Whiteside, A [2003] The New Variant Famine Hypothesis, Commission on HIV/AIDS and Governance in Africa, United Nations Economic Commission for Africa, Addis Ababa, Ethiopia FAO (2001) The Impact of HIV/AIDS on rural households and land issues in Southern and Eastern Africa. Economic and Social Development Department http://www. fao. org/wairdocs/ad696e/ad696e04. htm [Accessed on 12/02/2013] ILO (2005) HIV/AIDS and poverty: the critical connection, Programme on HIV/AIDS and the World of Work www. ilo. rg/aidshttp://www. ilo. org/wcmsp5/groups/public/—ed_protect/—protrav/—ilo_aids/documents/publication/wcms_120468. pdf[Accessed on 12/02/2013] Mwambete, K. D. and Justin-Temu, M. (2011). Poverty, Parasitosis and HIV/AIDS – Major Health Co ncerns in Tanzania, Microbes, Viruses and Parasites in AIDS Process, http://cdn. intechopen. com/pdfs/20651/InTech-poverty_parasitosis_and_hiv_aids_major_health_concerns_in_tanzania. pdf [Accessed on 12/02/2013] Scott, E. Simon, T. , Foucade A. L. , Theodore K. , Gittens-Baynes, K. A. 2011) Poverty, Employment and HIV/AIDS in Trinidad and Tobago Department of Economics The University of the West Indies. International Journal of Business and Social Science Vol. 2 No. 15; THULISILE GANYAZA-TWALO and JOHN SEAGER – HSRC – (2005) Literature Review on Poverty AND HIV/AIDS: Measuring the social and Economic Impacts on Households http://www. wsu. ac. za/hsrc/html/ganyaza-twalo. pdf [Accessed on 12/02/2013] UNDP, (2009). Impact of HIV/AIDS on household vulnerability and poverty in Viet Nam. United Nations Development Programme. Viet Nam. Culture and Information Publishing House.