Sunday, August 23, 2020
Modern Astronomy Frontier Research Paper Example | Topics and Well Written Essays - 1500 words - 1
Current Astronomy Frontier - Research Paper Example What precisely makes dark gaps so dazzling is the impacts they appear to have on their environmental factors, but their capacity to stay in indefinite quality, actually. Before setting out on the genuine subject of dark openings, this paper will examine the foundation inquire about finished on dark gaps, the perceptions on them, the consequences of those perceptions, and the puzzles that despite everything exist about them. Above all else, dark gaps have an astounding legacy. The primary record of the dark opening hypothesis starts back in the mid 1780s (DeBenedictis 4). In any case, during the nineteenth century, the possibility that light could be influenced by gravity was believed to be bogus, and along these lines dark openings, which result from gravitational pulls that suck away light, would not be conceivable. During the mid twentieth century, with the disclosure of the hypothesis of relativity by Albert Einstein and revelations by astrophysicist Karl Schwarzschild, confidence in the hypothesis of dark gaps returned (DeBenedictis 4). Further research occurred once the innovation propelled enough to deliver models and test the different hypotheses and conditions that were utilized. A few sorts of research were utilized to test the hypothesis of dark gaps. One sort of research, named as old style dark gap look into, starts with the hypothesis of general relativity (DeBenedictis 14). Old style hypothesis accepts that ââ¬Å"black openings can just assimilate and not produce particlesâ⬠(Hawking 199). In this way, whatever data ââ¬Å"falls into a dark opening is perpetually lostâ⬠(Carr 22). Inside traditional dark gap examine, a few unique conditions decide the turn, speed and gravitational field encompassing the dark gap and the particles that make the dark opening (DeBenedictis 22). Old style inquire about arrangements with the geometry of dark openings, explicitly at the ââ¬Å"event horizonâ⬠(Anderson 1). The occasion skyline comprises ââ¬Å"the limit around a blackâ hole on and inside which regardless of or
Saturday, August 22, 2020
Highly Pathogenic Avian Influenza (HPAI) Prevention
Profoundly Pathogenic Avian Influenza (HPAI) Prevention Managerial structure Bangladesh has 7 divisions, 64 regions and 489 upazilas or sub-regions [Bangladesh National Portal. Source: http://bangladesh.gov.bd] and share fringes with India (around 4,246 km) and Myanmar (193 km). Each upazila or sub-region comprising of different associations, every association comprising of nine towns (in provincial territories)/wards (in metropolitan zones) and each ward comprising of various mauzas (in country zones)/mahallas (in metropolitan zones). In metropolitan or sub urban region, associations are supplanted with pourashava i.e district and city company. There are 4550 associations [Bangladesh National Portal. Source: http://bangladesh.gov.bd/site/see/association list], 56348 mouzas, 11 city enterprises and 317 districts in Bangladesh [Bangladesh authority of measurements (BBS). 2014. Factual wallet of Bangladesh-2013: www.bbs.gov.bd]. Source: Cabinet Division-Government of the Peopleââ¬â¢s Republic of Bangladesh: http://www.cabinet.gov.bd/site/page/fe6c7332-5568-4dd7-bd37-d08120931ccd Control situation Following are the situation to control the HPAI in Bangladesh- Befuddling out- Bangladesh government affirmed conventional ââ¬Å"stamping outâ⬠control technique to battle against HPAI since its first discovery in 2007. An essential ââ¬Å"stamping outâ⬠comprise of (a) disease location (b) influenced fowl isolate and (c) winnowing of influenced and in-contact poultry (d) sterilization and (e) observation after episode. At starting, the legislature executed getting rid of in the influenced ranch and all homesteads situated in 5 KM span of influenced ranch. At that point government updated this choice because of poultry industry fight and authorized new ââ¬Å"stamping outâ⬠rule: getting rid of in influenced ranch and all homesteads situated in 1 KM range of influenced ranch. As of now getting rid of was just constrained to the influenced poultry ranches (1, 2). Early location and early reaction were worried to control the HPAI in Bangladesh, however late revealing and late reaction for the most part hampered the early recognition and early reac tion process in Bangladesh. To encourage the early recognition, a HPAI dynamic observation program through SMS based detailing framework was presented in Bangladesh which was shut as a result of reserve emergency. Likewise, avian flu remuneration procedure was adjusted for the proprietor of the winnowed poultry rancher in June 2008 which was additionally shut because of reserve accessibility. Under those conditions the quantity of illuminating bit by bit decreased (1). Limitation in the development of poultry Breaking point in the poultry development was additionally upheld however this procedure was not fruitful to restrain the section of wiped out poultry into the live fledgling business sector (1). Immunization (preliminary premise) in parent stock and business layer ranch Islam (2015) expressed that however Bangladesh presented inoculation at specific zones in 2013 and 2015, the impact of immunization is still should be evaluated (1). As indicated by inoculation strategy, immunization on poultry run is rely upon rancher assurance, anyway authorization from domesticated animals authority is essential as domesticated animals authority is liable for post-inoculation examination. Likewise, poultry rancher is dependable to pay the inoculation and immunization costs. In the preliminary site, immunization was continued parent stock (100%) and business layer rush (half), anyway inoculation was not done in grill run. As indicated by number of homestead in the preliminary site, a lower level of business layer poultry ranches were went under inoculation in Gazipur (33%) and Bajitpur (55%). Preliminary recorded lopsided counter acting agent reaction in the middle of the homestead and inside the poultry ranch. Likewise, an unprotective immune response level (2 5 ( or32)) has been reported in not many poultry fowl. Then again, numerous poultry winged animals reported defensive counter acting agent level (from Log2 5 to Log2 6). Immunizer level extended Log2 5 to Log2 6 is accepted to give insurance against clinical HPAI while this level can't decrease the shedding of HPAI. The preliminary additionally recorded various immunizer reaction with various kind of antibody. Post-inoculation flare-ups has been recorded in numerous nations predominantly because of scant immunization inclusion in the primary host species (1). Effort and wellbeing training: 10 proposal messages (Table 1) has been distributed by Bangladesh government to forestall HPAI H5N1 in human and scatter those through TV, radio, print media and Department of Livestock Service drove open gathering. Government received those suggestion from a UNICEF-WHO-FAO-Japan Government joint distribution (3). Shanta et al. (2012) archived the level of terrace poultry raiser who trailed Bangladesh Government 10 messages after four yours of first location of HPAI H5N1 in Bangladesh and expressed that administration should changed 10 messages to bring down the danger of HPAI H5N1 in human populace (Figure 1). Also the creator worried on correspondence pathway and fittingness of proposed human conduct in HPAI H5N1 control program (3, 4). Sultana et al. (2012) has the comparative discoveries and furthermore expressed that terrace poultry ranchers incapable to follow the administration message since getting change low earned patio poultry rancher existing conduct require additional ti me and increasingly budgetary limit (5). Table 1: Bangladesh Government 10 suggestion or message to forestall HPAI H5N1 transmission in human (3) Figure 1: Percentage of patio poultry raiser who trailed Bangladesh Government 10 messages to forestall HPAI H5N1 transmission in Human (2009-2011) (3, 4) Bangladesh embraced distinctive control measure from essential getting rid of strategy to inoculation (referenced in above area) since first discovery of HPAI H5N1 in poultry in 2007. There is an exceptionally restricted elective control strategy left with the exception of fortifying the present control measure to control the HPAI in Bangladesh. In the wake of looking into the control strategies as I would like to think getting rid of a blend of getting rid of (just on the influenced ranch) and inoculation on 1 km range around the influenced homestead can be a best practice to control HPAI in Bangladesh. For instance, one investigation proposed a blend of getting rid of (1 km sweep around the influenced ranch) and inoculation (3 km span around the influenced ranch) to control AI in Belgium (6). Second best control choice, getting rid of just in the influenced ranch, which is at present rehearsing in Bangladesh, is the best technique for controlling AI in Bangladesh as the quantity of fowl separating is restricted when we contrast it and getting rid of in 1 km sweep and 5 km range around the influenced ranch. Third best control choice, inoculation in layer, grill and lawn poultry is an elective control strategy for Bangladesh. Nonetheless, normal checking on post-inoculation rush with veterinary authority is important to fore stall the episode of avian flu with immunization strain. For instance, one investigation distinguished AI in an immunized poultry without introduction sick signs despite the fact that numerous flying creatures exhibit high counter acting agent level (Log 27 to Log 28) (7). The most exceedingly terrible control technique, ââ¬Å"stamping outâ⬠in 1 km sweep and 5 km span around the influenced ranch as Bangladesh has high poultry thickness (1460 poultry/km2) (8) and separating of enormous number of winged creatures lead to budgetary loss of poultry rancher. Coming up next are the things that should evaluate the anticipation and control costs per strategy 1.Islam MR. Worldwide and nearby difficulties in the control of avian flu. ninth International Poultry Show Seminar; Dhaka, Bangladesh: World Poultry Science Association-Bangladesh Branch; 2015. p. 5-14. 2.Haider M, Applebaum B. Malady Management of Avian Influenza H5N1 in Bangladesh-A Focus on Maintaining Healthy Live Birds: INTECH Open Access Publisher; 2011. 3.icddrb. Terrace poultry bringing rehearses up in Bangladesh: suggestions for danger of avian inflenza contamination in people. Wellbeing and Science Bulletin 2012;10:1-8. 4.Shanta IS, Hasnat MA, Mikolon A, Khan MSU, Haider N, Bhuyan AA, et al. Lawn Poultry Rearing Practices in Bangladesh: Implications for Risk of Avian Inflenza. 2012 International Conference on Emerging Infectious Diseases; March 11-14, 2012; Atlanta, Georgia Centers for Disease Control and Prevention; 2012. 5.Sultana R, Rimi NA, Azad S, Islam MS, Khan MSU, Gurley ES, et al. Bangladeshi lawn poultry raisersââ¬â¢ discernments and practices identified with zoonotic transmission of avian flu. The Journal of Infection in Developing Countries. 2011 2011;6(02):156-65. 6.Vandendriessche Y, Gellynck X, Saatkamp H, Dewulf J, Van Steenwinkel S, Vermeire B, et al. Monetary assessment of methodologies to control high pathogenic avian flu in Belgium. Lucrari stiintifice Seria Zootehnie-Universitatea de Stiinte Agricole si Medicina Veterinara Ion Ionescu de la Brad (Romania). 2010. 7.Giasuddin M, Rahman MH, Hasan M, Karim MR. Segregation of Avian Influenza Viruses from Vaccinated Chicken Flocks of Bangladesh. In: Husain M, supervisor. eighth One Health Bangladesh Conference; Dhaka, Banfgladesh: Scientific Sub-Committee, eighth One Health Bangladesh Conference; 2015. p. 7. 8.Biswas PK, Christensen JP, Ahmed SSU, Barua H, Das A, Rahman MH, et al. Avian flu episodes in chickens, Bangladesh. Developing irresistible sicknesses. 2008 2008;14(12).
Friday, August 21, 2020
Vocabulary Strategies with ELL Students Essay Example | Topics and Well Written Essays - 1000 words
Jargon Strategies with ELL Students - Essay Example Studentsââ¬â¢ utilization of first language for learning second language is the best practice for jargon learning as understudies can relate the words with each other. Understudies ought to be well furnished with information on fundamental words as it is basic to exceed expectations with earlier essential information and for that reason, move of related information is required. It very well may be best actualized by permitting the understudies of ELL to discover similitudes and complexities between their jargon of the expressions of their language and jargon of the subsequent language. August, et al. (2005) illuminates that less endeavors are done towards examining the best procedures for ELL understudies. Be that as it may, transference of related information is compelling technique for learning jargon. The second article that is taken for study is ââ¬Å"Effective Instructional Strategies for English Language Learners in Mainstream Classroomsâ⬠by Susan (2004). As indicated by Susan (2004), SIOP that can be shortened as Sheltered Instruction Observation Protocol is the best model that can be utilized for showing understudies English jargon. Susan (2004) clarifies that jargon assumes a significant job in language obtaining however absence of jargon shows up as a check for understudies of ELL in perusing. There ought to be a jargon program arrangement for the jargon improvement of the English language students. There are different stages that are depicted by Susan (2004) in the lieu of SIOP model. The entire exercise of arranging and building up a program goes under the class of SIOP model. Word decision, recompense to understudies to utilize new words and new blends and requesting that understudies portray and disclose words as per their own seeing, all are utilized to show the understudies of ELL to learn jargon. While utilizing the methodology of SIOP, the instructors ought not utilize languages or troublesome words to encourage understudies so as to encourage them to learn in a conceivable and simple way.
Drowling Mountain Ski Resort Essay Example | Topics and Well Written Essays - 1000 words
Drowling Mountain Ski Resort - Essay Example The 2008-09 figures show that a surmised 4 million individuals came to New York during the skiing season to appreciate the rushes of the game, which is pretty much like past insights. Notwithstanding, it must be remembered that there are around 34 ski resorts to browse and Drowling Mountains Resort fairs ineffectively in specific angles that experience caused business difficulties for the Board of Directors before. Suggestions for Improvement The serious issue, obviously, is the generally separated area of the retreat contrasted with the bigger, progressively populated urban areas. Syracuse is almost five hours from New York, and two hours from Albany. Moreover, the Drowling Mountain resort must face the issue of low populaces inside the state. This abatements the chance of making sure about new customer base just as coming up short on a solid number of consistent customer bases. While it had a good position and a high regard among its customers already, it has seen a consistent decr ease in its notoriety in the previous 10 years. The monetary accident in the ongoing years had managed its last blow and left the Board of Directors battling to discover financing. The proposed climb in ticket deals, however to be sure a positive activity, can barely be sufficient to turn the organization around altogether. I figure, great and keenly focused on positive promoting would be a basic necessity existing apart from everything else. The inception ought to be focused at youthful and athletic gatherings like supporting skiing exercises in a joint effort with the neighborhood secondary school or offer restricted period limits for childrenââ¬â¢s excursions orchestrated by the school. This would make a restored enthusiasm for the retreat. This exposition centers around the investigation of sports the travel industry angles. So as to introduce complete, very much educated and sensible suggestions with respect to the current issues in Drowling Mountain Ski Resort, the analyst should initially concentrate on the present factual and money related elements of the present snow sports the travel industry and snow games industry. In the ongoing past, the travel industry, especially, snow the travel industry has pulled in broad business interests, its focal fascination lying mostly in its blend of excellence, experience sports, and amusement. The financial centrality of snow the travel industry has seen critical development in the previous not many decades. Be that as it may, however the most recent 3 years have seen considerable development in the Skiing and snow gaming industry of the US, it is without a doubt an intense zone of business, that makes the Drowling Mountain Ski Resort case rather a dubious one. In the wake of d issecting the different figures, insights and a careful investigation of the information gave on the three opponent organizations, as introduced the paper, it is presumed that a general showcasing makeover can possibly change the essence of the Drowling Mountain Resort. The best game-plan, along these lines, ought to be one that misuses the open doors introduced by such an ascent in intrigue. While the opposition is steep and the creativity of business techniques should fundamentally be confined for the most part by the included elements of segment, geological and occasional difficulties and suggestions, the analyst accepts, will start a positive change in the business.
Sunday, July 5, 2020
Professional Healthcare Research Paper Example
Role of Organisational Culture and Professional Ethics of Physicians and Nurses Introduction The scope of this paper is to consider the quality and risk management for the healthcare professionals from the perspective of enhancing organizational culture as well as professional ethics of physicians and nurses. The major reason for choosing this direction is the fact that ethical aspects of work create the strong basis for the quality improvement as well as for managing risk at the working place since ethical considerations of an individual set the standards of professional behavior at the sublime level.
Wednesday, July 1, 2020
Effect Of Tourism On Asian Economic Growth - Free Essay Example
1.1 Introduction Tourism is one of key industry in the development of some countries in Asia. Malaysia, itself depend on tourism in its nation growth. In Asia, country like Malaysia has benefited a lot from the development of its tourism industry. The developments of tourism in Asia are differing amongst countries. Natural disaster such as air pollution, floods and earthquake will bring an effect on the tourism industry in Asia. 1.2 Environmental Disaster and Tourism There has been previous research regarding to tourism which study the relationship between natural disaster and tourism. In the year of 2010, hazardous flooding in Pakistan has influence its economy growth. Decision-making by tourists on travel plan is influenced by economic, technological, international or political, sociocultural and environmental factors including those directly related to environmental and natural hazards ( Mathieson and Wall, 1993). According to Sinclair and Stabler (1997), the range of goods and services encompassing tourism include natural resources and especially the non-price feature and the positive benefits derived from attractive environment and the negative effect of pollution. Sinclair and Stabler noted that the perceived cost of travel increases by the realization of natural disaster has effect tourism at all. The research by Campos, (1999) stated that there was relationship between tropical cyclone (natural disaster) and the income of hotels (tourism industry), meanwhile Chang (1983) found that hurricane and other natural disaster can decreases revenues to a municipality through reduce tourism revenues, although the increases assistant by Federal Government to the effect area. 1.3 Tourism in Asia: Development of Tourism in Some Countries in Asia Comparison and effect of tourism in Asia on the development of economy can be discussed specifically by making comparison between the chosen countries. The countries included on the list of this study were Malaysia, Singapore, Brunei, Philippines, Indonesia,Thailand, Vietnam, Laos and Cambondia. 1.3.1 Malaysia The research by Mohd Hafiz Hanafiah and Mohd Fauzi Mohd Harun in June 2010 regarding to tourism in Malaysia show that tourism in Malaysia is the third largest industry after oil and automobiles. Malaysian economy will increase due to the increase in tourism sector. Number of tourists visits Malaysia is a major factor which influences the Malaysian economy alone. During Asian Financial Crisis 1997, number of tourists declined and reached a new record after the economic stalemate. There was another research which shows how tourists influence the growth of tourism in some countries. According to Song and Witt (2000), they described tourist products as the amount of tourism demand that the consumers are willing to acquire during a specific period of time and under certain conditions which controlled by the explanatory factors used in the demand equation. Smeral (1988) and Syriopoulos and Sinclair (1993) empirically examined the relationships between the variables underlying the determinants of tourism demand. Lim (1997), Song and Witt (2000) and Song et al. (2003), used econometrics forecasting model to which forecasts changed as a result of changes in the variables that act as economic drivers of tourism. Loeb (1982), Nordstrom (1996), Uysal and Crompton (1982) have used the demand function approach to identify the quantitative relationships of tourism demand. Jorgensen (1996) and Muller (1999) have focus on the statistical properties of an important time serie s, namely on the international tourist demand. 1.3.2 Singapore In Singapore the research analysis on tourism was done by Xianming Meng, Mahinda Siriwardana, Brian Dollery and Stuart Mounter in June 2010 on the impact of the World Financial crisis in 2008 by using CGE analysis. They found that tourism industry is one of the important sectors in Singapore that contribute to the increase in the country economy development. Singapore tourism was greatly effect during the World Financial Crisis in 2008. It shows on Singapore Tourism Board (2009), tourism declined 13.5% in the first half of 2009 compared with the first half of 2008. Blake and Sinclair (2003) used a 98-sector CGE model of the US economy to estimate the impact of 911-event in the absence of any offsetting policy response which is when the fall in the tourism expenditures reduces GDP and it will worsen the government budget and under different policy responses. Blake et al. (2003) use CGE model to analyse the impact of Foot and Mouth decease (FMD) on tourism and the UK economy. From the model it can be consider that there is a fall on the real GDP, declining in exports, increase in BOP deficit and falls in government revenue. 1.3.3 Brunei The research by Kwabena A. Anaman and Chee N. Looi in September 2000 was on Economic impact of haze-related air pollution on the tourism industry in Brunei Darussalam.They found that haze-related air pollution is a major problem why Brunei has a problem on increasing their number of visitors comes to their country. The causes of this problem in Brunei tourism is because of the pollution that happen and country losses about one million to the tourism industry.Ãâà The pollution and human health effects tourists to visit Brunei and this will decreased the benefits of Brunei economy. 1.3.4 Philippines In Philippines, study by (October 2000) by P.L. Cadiz and H.P. Calumpong (2000) on the revenues gained from tourism show that Philippines has a potential to increase in the tourism industry especially in Apo Island. According to White and Dobias 1990, the overall cost and benefits of tourism development options showed from a particularly of who is incurring the cost and who is benefiting. They also agree that tourist will visits Philippines because of the beautiful beaches and marine parks. From study of White 1996, the entire island coral reef was declared a marine reserve and a small portion a fish sanctuary in 1986 and this boost the economy growth. 1.3.5 Indonesia Local Economic Impacts of Dragon tourism in Indonesia (2000) by Matthew J. Walpole and Harold J. Goodwin (2000) in their study of Local Economic Impacts of Dragon tourism found that tourism in Indonesia is an important industry to increase Indonesia economy so they can compete with other country. The number of tourists visit Indonesia will be show from the environment of this country. According to Goodwin, Kent, parker and Walpole 1997 and1998, many international tourism emerged rather than industrialize countries. Brohman 1996, believe that tourism industry are increasingly being promoted in rural areas as a means to combat the historic trends of dependency and inequality. From Boo 1992 perspective, ecotourism is increasingly held to embody both sustainable development ideals and conservation. 1.3.6 Thailand The study by Aswin Sangpikul and Ardash Batra (2007) on perpective of Thai Youths regarding to ecotourim found that Thai youths had a general knowledge and experience on ecotourism industry. The study is to decide their knowledge and attitude towards ecotourism as well as to survey their travel experiences relating to ecotourism. From the statement of Walailak University, 1997, they believe that people are regarded as one of the key factors for the success of ecotourism development. The study shows that Thai youths still have a limited knowledge on ecotourism but they understood the meaning of ecotourism.Ãâà Thai youths also have a problem to know on how ecotourism can effect on Thailand tourism. Besides, youths on Thailand like to visit places that are maintained and preserved beauty and pureness.From the previous study of Tonekaew, 1998 and Kunarucks, 2000, two concerned parties have been identified to provide more knowledge and promote ecotourism among Thai youths, namely ed ucational institutes and government agencies. 1.3.7 Vietnam Professor Malcolm cooper (1998) makes a research about the roles of IT in the development of tourism. He found that IT playing important roles in developing a national tourism industry based on the sustainable development model.Ãâà Vietnam is located in both a tropical and a temperate zone. This is because it is a fastest way to inform others about the tourism industry in Vietnam. The study is to compare the information provided by current systems, and managing development while preserving the value of the cultural and physical environment. Besides, Vietnam contributes on the increase in the countrys GDP. Good environment quality leads country to have more tourists visiting Vietnam. 1.3.8 Laos Steven Schipani (2006) study how tourism benefitted Upland Rubber Cultivation in Laos. In the study, he found that Laos tourism will reach a million of tourists arrive over a year. The study of Laoss tourism estimated that visitors are interested in the countrys natural and cultural attractions.Ãâà The study of Laos industry is to examine the ecotourism as an alternative to Upland Rubber cultivation in the Nam Ha National protected Area, Luang Namtha. Ecotourism in Luang Namtha generate financial benefits for local people, providing small group for cultural exchange, minimising adverse cultural and environmental impacts and generating public funds for environmental and cultural protection. Ecotourism activities and rubber plantations can both be conducted independently. 1.3.9 Cambodia Kathryn Conway (2008) whom make a research of ecotourism, poverty, and conservation in Prek Toal found that ecotourism revenues can be analyzed using poor subsistence fishing village on Cambodias Tonle sap lake, the conservation organization Osmose to finance poverty intervention programs and promote conservation in a threatened ecosystem. This study is to examine the local perceptions of tourism. According to Valene Smith, shes defines tourism as a temporary and voluntary travel to à ¢Ã¢â ¬ÃÅ"a place away from home for the purpose of experiencing a change. In Cambodia tourism, the level of general awareness of tourists activities is low in the community wide. Besides there is a limitation on the perceptions of any negative impacts associated with tourism. 1.4 Method and Analysis used by Researcher in The Past Method and the way analysis which has been used by previous researcher are vital in this research and therefore it will bring great advantages in this research especially in chapter 3 which will be discussed later. Mohd Hafiz Hanafiah and Mohd Fauzi Mohd Harun (June 2010) study on Malaysia tourism use Gravity model and economic data to analyse the tourism demand in Malaysia. Xianming Meng, Mahinda Siriwardana, Brian Dollery and Stuart Mounter ( June 2010) study on Singapore tourism use CGE models, data and parameters to estimate the negative effects of the 2008 world Finacial Crisis. Kwabena A. Anaman and Chee N. Looi (Septemver 2000) using OLS regression Model and Linear and log-linear on the visitor and tourist..P.L. Cadiz and H.P. Calumpong (October 2000) study on Philippines tourism used questionnaire to determine the number of tourists visiting Apo Island every month other than monitor the number of visitors diving and snorkelling outside and inside the marine sanctuary. Meanwhile, Matthew J. Walpole and Harold J. Goodwin (2000) study on Indonesia tourism used macroeconomics techniques ,questionnaire and ANOVA test to examine the magnitude and distribution of tourism employment and revenue generation in communities in an Indonesian Park.Aswin Sangpikul and Ardash Batra (2007) study on Thailand tourism used questionnaire and ANOVA test to decide their knowledge and attitude towards ecotourism as well as to survey their travel experiences relating to ecotourism.. Professor Malcolm cooper (1998) study on Vietnam tourism, Steven Schipani (2006) study on Laos tourism use data management and forecasting method. Kathryn Conway (2008) study on Cambodia tourism used fieldwork timeline, translator / assistant, sampling, consent process, data collection and data managementÃâà to examine the local perceptions of tourism. 1.5 Conclusion As every of us knew tourism play a big role in the development of economy in some countries. Issue such as natural disaster certainly degrades the growth of tourism in the country and of course economy as well. In this research, the event of how the situation of tourism in some countries in Asia will be used in completing this research successfully. Besides, the method and analysis used by previous researcher will give a big help in this research as it will help the researcher in the formation of questionnaire and other relevant analysis. And this will include how tourist had a strong relationship in the development of tourism economy.
Tuesday, May 19, 2020
Gender Inequality Between India And India - 1225 Words
Gender inequality in India is referred to as fitness, education, political possibilities inequality bet. Diverse worldwide gender inequality indices rank India in a different way on each of these factors, as well as on a complicated basis, and those courses are arguable. Gender inequalities, and its social causes, impact India s intercourse ratio, girls s health over their lifetimes, their academic attainment, and monetary situations. Gender inequality in India is a complex difficulty that issues males and females alike. A few argue that a few gender equality measures, vicinity guys at a disadvantage. However, when India s populace is inspected as a whole, girls are at a drawback in numerous crucial approaches. We proud Indians ofâ⬠¦show more contentâ⬠¦Girls are traditionally considered through the society as weaker sex. She has been accorded a subordinate position to men. She is exploited, degraded, violated and discriminated each in our homes and in out of doors international. This strange kind of discrimination towards ladies is established everywhere inside the world and more so in Indian society. Causes and types of Gender Inequality in India the root motive of gender inequality in Indian society lies in its patriarchy machine. In keeping with the well-known sociologists Sylvia Walby, patriarchy is ââ¬Å"a system of social shape and practices wherein guys dominate, oppress and make the most girlsâ⬠. Womenââ¬â¢s exploitation is an age vintage cultural phenomenon of Indian society. The gadget of patriarchy unearths its validity and sanction in our spiritual ideals, whether or not it s miles Hindu, Muslim or some other religion. As an example, as according to ancient Hindu regulation giver Manu: ââ¬Å"girls are speculated to be within the custody in their father when they are youngsters, they ought to be under the custody in their husband while married and underneath the custody of her son in antique age or as widows. In no occasions she need to be allowed to say herself independentlyâ⬠. The above defined function of ladies as per Manu is still the case in gift modern day social structure. Barring few exceptions right here and there, ladies have no electricity to take unbiasedShow MoreRelatedGender Inequality between Males and Females in India1371 Words à |à 5 Pagesï » ¿Gender and Indians Response #1: There is decided gender inequality between male and female people of the world. Women in the past, and even in the present by unenlightened people, were referred to as the weaker sex. It was believed by the majority of people that just because a person was born with the physical attributes of a woman, this made an impact on her personality and mental and physical abilities. 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Marx believed that religion can also be seen as a contributor to oppression because not only does it encourage meekness and passivity and deflected people from resisting suf fering in this world (Van Krieken et alRead MoreThe Correlation between Poverty and Gender Inequality1211 Words à |à 5 PagesTopic: Poverty and Inequality Key Question: To what extent do poverty and gender inequality affect each other? INTRODUCTION: Gender equality, womenââ¬â¢s empowerment and good standard of living (financial stability) are important in their own rights. Today gender inequality is not only a cause of womenââ¬â¢s poverty but also a barrier to tackling general poverty.Gender inequality impacts on whether women can benefit from development. Unequal distribution and control of resources between women and men, womenââ¬â¢sRead MoreFdi Essay1662 Words à |à 7 PagesThe interactions between Foreign Direct Investment (FDI) and human capital formationââ¬â¢s have strong implications for labour demand and supply factors in developing economies through various ways like training, direct technological diffusion, innovation and imitation. Indian economy has featured rising wage inequality and demographic dividend simultaneously since the last decade. This study empirically assesses this effect in Indian manufacturing firms using unbalanced panel data for the period 2001-2015Read MoreMaternal Health Essay791 Wor ds à |à 4 Pagesrequires working not only with women, but also with men to demonstrate the benefits that gender equality brings to families and communities (UNFPA, 2012). In 2005, India, home to more than 50,000 maternal deaths annually, intervened through the Janani Suraksha Yojana (JSY), or the ââ¬Ëmotherhood protection schemeââ¬â¢, which focuses on incentivization of institutional deliveries as a panacea to curb maternal mortality. Yet, India has failed to reduce the disproportionate spread of maternal deaths among marginalized
Parenting Practices Essay - 1002 Words
Janet Michelle Lewis Parenting Practices April 12, 2014 PARENTING PRACTICES Parenting a child is a very important role. Parents teach a child how to behave and they provide the needs for the child. Parenting practices varies from generation to generation. In the chart below I have described parenting practices over generations in my family. | Generation 1: Years (1960-1970) | Generation 2: Years(1980-2000) | Generation 3: Years(2000-2014) | Parenting Practice 1: Education | Medium standards | Medium standards | High standards | Parenting Practice 2:Religious Involvement | High standards | High standards | High standards | Parenting Practice 3:Breastfeeding | High standards | Medium standards | Low standards |â⬠¦show more contentâ⬠¦Parenting emphasized how healthy and important it was to breast feed. Throughout generations family members began to rely more on formula, than breast feeding. Early on in our generation, parenting did not focus on extra curriculum activities as much. All of the kids in the neighborhood loved to go outside and play street ball, skate and just hang out. However, for Christmas parents would but balls, games, skates, jump ropes and etc. Later in our generation parents in our family suggested that we participated in sports in school, but they did not push us to participate. Cohort effects and its influence on the parenting practices of each generation: The effects of being born at about the same time, exposed to the same in society, and influenced by the same demographic trends and thus, having similar experiences that make the group unique from other group. Cohort effects are most likely to be a problem during cross-sectional study as it is difficult to separate effects of developmental changes from cohort effects when examining age effects across a wide range of ages (Cozby, 2009). Educated Black Americans were role models in all generations such as Martin Luther King Jr., Myia Angelo, Booker T. Washington, and many others. These individuals had better life styles and better living standards as well. These are the factors that contributed to parents over generations, to push their children to get the highest education possibly. Parents wouldShow MoreRelatedThe Effects Of Community On Parenting Practices2291 Words à |à 10 PagesCOMMUNITY ON PARENTING Sanchez | 2 The Effects of Community on Parenting Practices Christina Sanchez November 6th 2016 The definition of a community can vary by its culture and experiences. It is those differences that are the framework for what any given community regards as normal and appropriate when it pertains to parenting practices. These norms set the standards as to when and how parents should seek help from others as well. Parenting practices are normallyRead MoreCultural Norms About Parenting Practices984 Words à |à 4 Pagesto define. In a country like the U.S, young children are becoming more racially and ethnically diverse everyday due to a widespread range of different cultures. This makes it a nightmare to determine what is considered good parenting. Cultural norms about parenting practices and values typically stem from a personââ¬â¢s country of origin and how they were raised. In general, a common theme that emerges across cultures is a desire for a child to be obedient, respectful, polite, honest, and successfulRead MoreInfluence Of Parenting Styles And Practices Globally1302 Words à |à 6 PagesNumerous factors have been studied to account for different parenting styles and practices globally. The attitude and response of parents to various parenting practices is based on the knowledge or information they are exposed to or available to them. This study intends to examine the influence of education on parentââ¬â¢s involvement in raising their children especially outside of school. Quantitative method will be utilized based on the secondary data from national survey of parents. LITERATURE REVIEWRead MoreCurrent Views On Behavior Parenting Practices1110 Words à |à 5 PagesCURRENT VIEWS Some of the current view on ODD is that it develops due to ineffective parenting practices. Meaning that the parent of the child does not have the proper skill to raise the child properly. If the child continues to be defiant the child will most likely develop a pattern, this could lead to the child being diagnosed with ODD. If the parent takes the child to get treatment before it starts to escalate they will hopefully be able to change the childââ¬â¢s ways so that they will be able toRead MoreInfluence of Culture on Parenting Practices and Child Development1141 Words à |à 5 PagesInfluence of Culture on Parenting Practices and Child Development Gloria Moore MFCC 537 October 17, 2015 Professor Timothy Docheff Influence of Culture on Parenting Practices and Child Development Parenting practices and child development have a strong correlation. ââ¬Å"Parents often like to think that children are immune to the stressful complexities and troubles of the rapidly changing adult worldâ⬠(Henderson, 2011). Many adults underestimate the perception of children to the world and,Read MoreThe Unique And Additive Associations Of Family Functioning And Parenting Practices With Disordered Eating Behaviors Essay1599 Words à |à 7 Pages The title of the article is The Unique and Additive Associations of Family Functioning and Parenting Practices with Disordered Eating Behaviors in Diverse Adolescents. This article was written by Jerica M. Berge with the Department of Family Medicine and Community Health at the University of Minnesota Medical Schools in Minneapolis; Melanie Wall with the Department of Biostatistics at Columbia University in New York, NY, as well as the Division of Biostatics of the Department of Psychology and theRead MoreAwareness of Parenting St yle/Practices and the Effect on Adolescent Identity2220 Words à |à 9 Pagesdisplay one of four types of parenting styles (Kail Cavanaugh, 2010). The construct of parenting style is used to capture normal variations in parentsââ¬â¢ attempts to control and socialize their children (Darling, 1999). Two points are critical in understanding this definition. First, parenting style is meant to describe normal variations in parenting. In other words, the parenting style typology Baumrind developed should not be understood to include deviant parenting, such as might be observed inRead MoreCompare and Contrast African American, Native American, Latino, and Asian American, and Caucasian Parenting. What Are the Primary Differences in Parenting Practice?736 Words à |à 3 Pagescultural diversity there exist many different beliefs and values about raising our children. The three major ethnic groups in the United States today are African Americans, Hispanics, and Asian Americans. This is followed by the three different parenting styles that many parents go by when raising their children. The Authoritarian style show very little emotion but give their children a lot of direction in life, they are viewed as very controlling. Their attitude is ââ¬Å"I am in charge and set/ enforceRead MoreCulture and Child Rearing Essay1733 Words à |à 7 PagesCulture and Child Rearing Practices The purpose of this paper is to express the different ways culture affects child-rearing practices. Culture and child rearing are both essential in child development. Culture and ethnicity can have a deciding effect on the child-rearing techniques that families implement throughout the world. Differences such as methods of discipline, expectations regarding acceptance of responsibilities and transmission of religious instruction will vary among families. TheRead MoreChild and Adolescent Psycology1049 Words à |à 5 Pagespoverty. This makes them vulnerable to neglect, abuse and exploitation. Parenting can be defined as a dynamic process that depends on communication that takes place between children and their parents, families and environment. Parenting practices are vital in the development of a child, and are different for different generations. A study was conducted by (Frick, Barry, amp; Kamphaus, 2010), and provided the parenting practices across three different generations described in the table below.
Wednesday, May 6, 2020
Katniss Everdeen from the Hunger Games - 532 Words
Katniss Everdeen Katniss is the protagonist of the novel. She is a tough, self-sufficient, extremely loyal girl whose childhood was cut short by responsibility. After her father died, her mother sank into a deep depression, so it was up to Katniss to feed the family. One evening, she was going through others trash in desperation when Peeta Mellark purposefully burned bread from his familys bakery and gave it to her. She feels like she owes him for that action, because after that she realizes the forest will be how to feed her family. She and her friend Gale regularly hunt wild game and gather food, selling some and keeping some for their families. Katniss dearly loves her younger sister Prim, so much so that she volunteers to go to the Hunger Games in Prims place. Though Katniss could very easily feel bitter towards her more sheltered sister, instead she is fiercely protective of her. During the Games, this protectiveness transfers to another young tribute named Rue who Katniss grows very close too a nd mentors as she were an older sister to Rue. Katniss has an edge over many of the other tributes because she often lives not knowing if she is going to make it through the night. For years she has been responsible for the life or death of her family. She was devastated by the death of her father, though she recalls many of his fine talents and qualities. Throughout the training and the Games, she fights against feeling friendship for Peeta Mellark because she knowsShow MoreRelatedCharacter Analysis of Katniss Everdeen from The Hunger Games by Suzanne Collins549 Words à |à 3 Pages The Hunger Games is a trilogy novel book written by Suzanne Collins. The book is about being selected in a game where everything is about winning, and by winning you live another year with fame, and by losing means you die and known for not being strong enough. In this essay Iââ¬â¢m going to analyze a character from the book, and write why I think the character is interesting. The person you are about to read about is Katniss Everdeen and also the main person in the book. Katniss Everdeen is a teenageRead MoreKatniss Everden Is a Girl Ith Many Talents954 Words à |à 4 PagesKatniss Everdeen Is a Girl with Many Talents Although Katniss Everdeen was considered an underdog in the games, she possesses many qualities and made very smart choices that helped her become a victor of the Hunger Games. The novel, The Hunger Games was written by Suzanne Collins who created the character of Katniss Everdeen, she wrote Katniss as a very talented girl whose skills were very unique and useful. Some of the skills Katniss used to help her get out of the arena aliveRead MoreHunger Games1506 Words à |à 7 PagesTitle: The Hunger Games Author Background: The author of this book is Suzanne Collins, who currently lives in Connecticut with her family. She started her career in 1991 writing for childrenââ¬â¢s television. She has worked on Nickelodeon shows including Clarissa Explains it all, The Mystery Files of Shelby Woo, Little Bear, and Oswald. Suzanne recently finished her third book in the series, The Hunger Games, Catching Fire. Genre: Science Fiction Meaning of the Title: The title The Hunger Games has a veryRead MoreThe Hunger Games, Catching Fire, And Mockingjay1271 Words à |à 6 Pagesthey often think of soldiers who have returned from war. The truth is that any traumatic event can cause PTSD, and it is even portrayed by some of the most beloved characters in pop culture today. One such character is Katniss Everdeen from The Hunger Games series. By taking the cognitive approach to examine this case, it is easy to diagnose and suggest possible treatments for the character. First of all, who is Katniss Everdeen? The Hunger Games, Catching Fire, and Mockingjay is a trilogy of youngRead MoreSummary Of The Hunger Games Essay1373 Words à |à 6 Pages The Hunger Games ââ¬Å"ââ¬Å"No, you canââ¬â¢t kill yourself, ââ¬Å"I say. Iââ¬â¢m on my knees, desperately plastering the bandage back onto his wound. ââ¬Å"Katniss, ââ¬Å"he says. ââ¬Å"Itââ¬â¢s what I want. ââ¬Å"Youââ¬â¢re not leaving me here alone, ââ¬Å"I say. Because if he dies, Iââ¬â¢ll never go home, not really. Iââ¬â¢ll spend the rest of my life in this arena trying to think my way out. ââ¬Å"Listen, ââ¬Å"he says pulling me to my feet. ââ¬Å"We both know they have to have a victor. It can only be one of us. Please, take it. For me.â⬠And he goes on about howRead MoreLiterary Criticism : The Hunger Games 1460 Words à |à 6 Pageswelcomed. Katniss Everdeen is an example of a strong female protagonist, from the novel, ââ¬Å"The Hunger Gamesâ⬠. Katniss is not a stereotypical female in Panem, many say she is more masculine than really feminine. When she is sent to the Capital for the games, she is transformed, more like forced, to look like their ideal female. Katniss Everdeen had a choice to volunteer as tribute, but did not have a choice when it came to the way she looked. Katniss Everdeen in the novel ââ¬Å"The Hunger Gamesâ⬠, is notRead MoreThe Hunger Games : Mockingjay1116 Words à |à 5 Pages YASHAââ¬â¢S BOOK REPORT- THE HUNGER GAMES: MOCKINGJAY PLOT ââ¬ËTHE HUNGER GAMES: MOCKINGJAYââ¬â¢ takes place several months since the last outing, Catching Fire. Seventeen year old Katniss Everdeen has survived The Hunger Games twice, but along with her outstanding victory, which bewildered The Capitolââ¬â¢s devious Gamemakers. There were consequences. The infuriated president of Panem, President Snow, didnââ¬â¢t see actions taking place in order to eliminate Katniss, which was his bidding. Therefore, he plansRead MoreAnalysis Of The Hunger Games762 Words à |à 4 PagesThe Hunger Games is an astounding post-apocalyptic MTV award winning movie. Although the epic fight for survival is primarily the theme, the movie also juggles the emotional vulnerabilities associated with life and death. When considering the parallels between the movie and todayââ¬â¢s society, viewers gain warnings regarding the importance of unity. Many consider The Hunger Games a heroic tale of a selfless teen. However, the driving force delineates an unforgettable plot twist, an inspirationalRead MoreIN WHAT WAYS DOES KATNISS EVERDEEN CHALLENGE OR CONFIRM OUR UNDERSTANDING OF A TYPICAL HERO IN THE HUNGER GAMES?1104 Words à |à 5 PagesThe question of whether Katniss Everdeen, of The Hunger Games, confirms or challenges the idea of an archetypal hero is one debated worldwide. Throughout the novel, written by Suzanne Collins, Katniss demonstrates qualities and undertakes actions which are, without a doubt, heroic. However, whether or not this makes her a hero is dependent upon who you are asking; many characters in the novel would have very different ideas as to what a hero is. Also, although Katniss may come off as a hero manyRead MoreHunger Game Essay : The Hunger Games By Katniss Everdeen1235 Words à |à 5 PagesKatniss Everdeen is the main protagonist in Suzanne Collins trilogy: The Hunger Games. She is highlighted by her responsibility, loyalty, morality, bravery, independence and her compassion towards others. Katniss becomes the victim of her totalitarian government and unwillingly becomes the center of a revolution. The hunger games trilogy tells the story of war and its effects on the innocent. Katnissââ¬â¢ strong qualities shine through the suffering of realistic consequences and outcomes. Her qualities
Planning Project Management Software - 2086 Words
Chapter 1 : Introduction to Project Management Disscussion Question 1. Briefly describe some key events in the history of project management. What role does the Project Management Institute and other professional societies play in helping the profession? Key events: ââ" ª Manhattan Project which the U.S. military led to develop the atomic bomb. Costs almost $2 billion in 1946. ââ" ª New Los Alamos laboratory 1946,project management was recognized as a distinct discipline requiring people with special skills and the desire to lead project teams. ââ" ª 1917, Henry Gantt developed the famous Gantt Chart as a tool for scheduling work in factories. The profession of projectâ⬠¦show more contentâ⬠¦the project satisfied the customer/sponsor. even if the project met initial scope, time ans cost goals, the users of the computers or their managers might not satisfied. Perhaps the project manager or team member never returned calls or were rude. The result of the project met its main objective such as making or saving a certain amount maney, providing a good return on investement or simply making the sponsors happy. 3. What is the role of the project manager? What are suggested skills for all project managers and for information technology project managers? Why is leadership so important for project managers? How ids the job market for information technology project managers? The role of project manager divided to few ways. Project Manager job description : a project manager can have many different job description which can vary tremendously based on the organization and the project. For example, Monster.com includes thousands of job listings for project managers. They even have a job category for project/program managers. Project manager for a consulting firm, IT project manager for a financial services firm, IT project manager for a nonprofit consulting firm. Suggested skills for project managers : project managers need to have a wide variety of skills and be able to decide which particular skills are more important in different situations. Project managers should also possessShow MoreRelatedThe Community Of Community Living Trust Essay1586 Words à |à 7 PagesAs part of changing the way the organization works ,they decided to establish an intranet which provides operational support, employee profiling, transparency and collaboration abilities .As a result,Community living organisation has introduced a software named CLIVE (Community Living Inclusive Virtual Environment) in the year 2012 which functions as an intranet for the staffs within the company that provides convenience for multifunctional tasks. After the implementation of CLIVE 1.0 ,it faced fewRead MoreEmpirical Differences Between Agile And Devops1633 Words à |à 7 PagesEmpirical differences between Agile and DevOps With the increased development of software applications, increased the demand for principles in-order to maintain quality, flexibility, cost control and maintenance. There are several models of software development, that describes the approaches to a variety of tasks or activities that takes place during the development process. In most of the traditional IT process, the collaboration between the developer teams and the operational teams is minimal andRead MoreThe Open Office Project Essay684 Words à |à 3 PagesThe Open Office Project (OOP) is part of an open-source project called Open Office developed by Sun Microsystems. ââ¬Å"The OpenOffice.org project is primarily sponsored by Sun Microsystems, which is the primary contributor of code to the Project. Our other major corporate contributors include Novell, RedHat, RedFlag CH2000, IBM, and Google. Additionally, over 450,000 people from nearly every curve of the globe have joined this Project with the idea of creating the best possible office suite that allRead MoreEssay about Project Management System1128 Words à |à 5 Pages1. INTRODUCTION Project management software or PMS, is a computer aided project management tool that assists individuals and organizations in managing individual projects or project portfolios. It can be either web based or desktop. Personal project management software is normally much simpler in design than the enterprise project management software as it does not normally involve the complexity of handling large projects. Main software capabilities include resource planning and analysis, multipleRead MoreSoftware Architecture And Methodology As A Tool For Efficient Software Engineering Process1312 Words à |à 6 Pages ABSTRACT Nowadays, traditional software processes have slowly taken the place of agile software Processes. This is mostly because of traditional processes have limitations, which holds a slow modification to quickly changing requirements, and a proclivity to go over cost of project and get late back in schedule. This paper explains objectives, pros, and cons of agile and traditional processes. It is also briefly describing the Unified Process as well as common elements of the Scrum process modelRead MoreSoftware development methodology to improve planning and scheduling in web development.800 Words à |à 4 PagesSoftware development methodology to improve planning and scheduling in web development. Introduction Now a days Software is an essential part of the modern society. Most of the business companies, government, organizations using IT systems in their operations. But most of the information system projects frequently fail because of the failure to meet the user requirements, insufficient budget, poor communication, poor planning and scheduling, lack of quality assurance and do not have a standard projectRead MoreSoftware Tools Used By The Knowledge Areas Of Project Management738 Words à |à 3 Pages4. Software tools used in the knowledge areas of Project Management PM Knowledge Areas Software Tools Used Discussion Scope Management Wrike, Base Camp, Huddle, Microsoft Word, MS Project and PowerPoint etc. Visual tools and involving stakeholders in the software helps in gathering requirements, verbal communication, WBS and resource allocation can be managed by the software. Time Management Basecamp, Dovico, Toggl, Ace project, Wrike, MS Outlook, Google Calendar etc. Traditional software likeRead MoreSoftware And Application Lifecycle Management1327 Words à |à 6 PagesSoftware is the base necessity in a system as it acts as a guide between the user and the system. Programmers design different kinds of software by writing a complete set of written instructions that enables the system to obtain the request instructed by the user. However, with the increase of technological improvements, businesses are now looking at software development organizations to design cost effective, high-quality, and adaptive applications to meet business objectives. Software businessesRead MoreThe Mythical Man Month By Frederick P. Brooks Jr. Essay1187 Words à |à 5 Pagesone of the project problems mentioned in the text of the book ââ¬Å"The Mythical Man Monthâ⬠by Frederick P. Brooks Jr. In addition, I will present my answers to the questions about the intangibi lity of the software and the increasing cost connected with higher reliability requirements. The last part presents my views which dependability attributes could be most crucial in four real life systems. Body Question 1: Using The Mythical Man Month reading found on the course homepage, read the project problemsRead MoreItm 423 - Module 1 Session Long Project1153 Words à |à 5 PagesTRIDENT UNIVERSITY INTERNATIONAL ITM 423: System Acquisition, System Development and Project Management Module 1: IT Systems Planning and Acquisition Session Long Project May 2014 Term May 25, 2014 Assignment: Try out your assigned project planning software and prepare a 2-3 paper addressing: * A summary description of the program, its structure and purpose * Its overall look and feel and apparent target audience * What the program does and does not give you * Your assessment
Appraise Archive Management
Question: Evaluate the scope of archive operations to preserve and deliver current and historical literature. Share how digital archive databases might pose limits on end-users (e.g., type and quality of literature, skills and knowledge level of end-users, associated costs, and security issues). Answer: Introduction In the context of archival sense, Bingham, (2013) commented that appraisal is the techniques that is mainly conducted with the help professional archivist in which all the records are examined to do the determination of the values. Moreover, different considerations at the time of conducting the appraisal discuss about the process to meet the record-granting organizational needs, process to sustain the requirements of the organizational accountabilities and the process to meet the expectations of different record-using communities (De Virgilio, Maccioni Torlone, 2014). In this report, the analyst did evaluation of the scope of different archive operations in terms of preserving as well as delivering both the current and historical literatures (Chauhan, 2014). Moreover, it also discusses about the techniques of digital archive databases to pose limits on different end-users. Evaluation of the scope of archive operations to preserve as well as deliver both current and historical literature In article 1, Cormode Firmani, (2013) commented that archive operations mainly helps to take different preventive measures that mainly used to detect different criteria of malicious attacks. Moreover, all these attacks depending on data-intensive applications become serious types of threats. In order to discuss about the scope of different archive operations it expands the cyber attacks pressure database management to prevent not only the unauthorized accesses and also different tolerate types of intrusions (De Bruyne Fischhendler, 2013). Apart from this, this paper mainly focuses on different critical aspects of intrusion database systems that include both damage assessment as well as repairing techniques. In the context of article 2, analyst discussed about different criteria of heterogeneous as well as homogenous infrastructures, huge type of datasets, and parallel type of algorithms (Cormode Firmani, 2013). Moreover, two types of concerns of this research paper address both the query execution planning as well as data access integration type. Apart from this, this article also helps in order to do the evaluation of archive operations scope that mainly helps to preserve and to deliver both historical as well as current literature. In article 3, it mainly discusses about different management issues that are mainly related with the database quality. However, analyst also discusses about different discovery tools that are mainly used in decision-making process and the impacts of database quality decisions on users (De Bruyne Fischhendler, 2013). Moreover, this also discusses about different issues, decision, philosophies that remain unaltered In article 4, analyst discusses that depending on the initiation of distributed computing, querying of huge datasets used in data repositories depending on the global platform becomes the challenging question of this particular research paper (De Virgilio, Maccioni Torlone, 2014). Apart from this, in this paper we expand the blackboard method with the help of multi-stage and hierarchical approaches. In article 5, KafalÃâà ±, Gnay Yolum, (2013) describes about synchronous check pointing mechanism with the help of which it degrades the performance for check pointing operations to get complete. Moreover, in this article it also discussed about different techniques that helps to prevent contention for the criteria of stable storage. Moreover, in this report, it uses the quasi-synchronous check pointing mechanisms to mitigate various problems regarding synchronous as well asynchronous algorithms (De Virgilio, Maccioni Torlone, 2014). Sharing of the techniques of digital archive databases might poses limits of end-users In article 1, KafalÃâà ±, Gnay Yolum, (2013) discussed that both check pointing as well as roll back recoveries are the two techniques that are mainly used for handling the failures according to the distributed system. Moreover, in this article it also discussed about both necessary as well as sufficient conditions that are mainly used for transaction-consistent global checkpoints in the distributed database system. Apart from this, De Virgilio, Maccioni Torlone, (2014) discussed about different issues that are mainly related with the designing procedures and the implementation techniques of recovery techniques as well as efficient characteristics of check pointing required for different distributed systems that are mainly understood. However, in this paper, Moore Evans, (2013) also cited that different analogous questions that are mainly required for distributed database system. Apart from his, it is also used for different audit purposes. Moreover, in this paper, De Bruyne Fischhendler, (2013) also elaborated the establishment of both necessary as well as sufficient conditions for the check points of different data items become the part of transaction-consistent global check points used for distributed databases. Furthermore, these types of conditions mainly help in order to do designing and the implementation of non-intrusive Check pointing algorithms for the distributed database systems (Lawrence, 2013). In article 2, Moore Evans, (2013) discussed that depending on synchronous check pointing, all processes are mainly involved in the process of distributed computation techniques in the simultaneous manner. In the context of distributed computing system, all existing check-pointing algorithms are mainly classified into three algorithms that include asynchronous, synchronous as well as quasi-synchronous. In this particular paper, we proposed staggered quasi-synchronous which mainly used to reduce the conflict of network stable storage (Qin Rusu, 2013). The objective of this particular paper is the use of staggered quasi-synchronous check pointing algorithm that mainly allows doing the reduction of contention of stable storage. It also evaluated the performance of this algorithm with the help of simulation techniques (De Bruyne Fischhendler, 2013). In article 3, Roberts, (2013) focused on efficient criteria of damage assessment as well as repairing of distributed database system. However, this type of complexity is mainly caused with the help of distributed transaction processing, data partition as well as failures that makes intrusion recovery more challenging than centralized database system (Qin Rusu, 2013). Moreover, this paper also did the identification of all key challenges and use efficient algorithm for both repairing and distributed damage assessment. In article 4, Sasak Brzuszek, (2010) commented that it is mainly introduces heuristic framework for doing the optimization techniques of Query Execution Plan (QEP) on the worldwide platform. However, in this research paper, it mainly discusses about multi-staged blackboard mechanism to do the determination of available data, operations and resources to perform the queries in optimal manner (Roberts, 2013). Apart from this, the evaluation scenario discussed about different findings dependent on then changes of selections. In article 5, Sasak Brzuszek, (2010) cited that all the management issues are mainly related with the quality of the librarys catalog as well as the source databases also reflects the continual criteria of evolution. Moreover, in the article it also discussed about the persistent shortcomings of decision-making process that needed to be addressed all lack age based on users benefits and needs (De Virgilio, Maccioni Torlone, 2014). Apart from this, it also discussed about all the actual impacts of users for all database quality decisions. Conclusion In this particular research paper, it mainly discussed the evaluation of the scope of archive operations mainly used to preserve as well as to deliver both the current and historical literature. Moreover, with the understanding of different archive operations it is mainly needed all the digital archive operations poses limits on end-users depending on different security issues, different kind of associated costs. Apart from this, in this research paper, analyst discusses all type of assessment as well as different repairing techniques that are mainly used for distributed database systems and different management issues related to the databases qualities. Furthermore, the analyst also discusses about the uses of query optimization framework for distributed database resources. Furthermore, analyst also concludes that in this report it also discusses about better understanding of database administration as well as management. Reference List Bingham, A. (2013). The Times Digital Archive, 1785-2006 (Gale Cengage).The English Historical Review,128(533), 1037-1040. Chauhan, A. (2014). Two phase algorithm to establish consistent checkpoints for recovery in multi process environment.IOSR Journal Of Engineering,4(5), 39-42. Cormode, G., Firmani, D. (2013). A unifying framework for à ¢Ã¢â¬Å¾Ã¢â¬Å" 0-sampling algorithms.Distrib Parallel Databases,32(3), 315-335. De Bruyne, C., Fischhendler, I. (2013). Negotiating conflict resolution mechanisms for transboundary water treaties: A transaction cost approach.Global Environmental Change,23(6), 1841-1851. De Virgilio, R., Maccioni, A., Torlone, R. (2014). Approximate querying of RDF graphs via path alignment.Distrib Parallel Databases. KafalÃâà ±, ., Gnay, A., Yolum, P. (2013). Detecting and predicting privacy violations in online social networks.Distrib Parallel Databases,32(1), 161-190. Lawrence, M. (2013). Cold War International History Project Digital Archive.Journal Of American History,100(3), 947-948. Moore, R., Evans, T. (2013). Preserving the Grey Literature Explosion: PDF/A and the Digital Archive.ISQ,25(3), 20. Qin, C., Rusu, F. (2013). PF-OLA: a high-performance framework for parallel online aggregation.Distrib Parallel Databases,32(3), 337-375. Roberts, M. (2013). Essay in Review: Labouring in the Digital Archive.Labour History Review,78(1), 113-126. Sasak, A., Brzuszek, M. (2010). Speculative execution plan for multiple query execution systems.Annales UMCS, Informatica,10(2). Singh, R., Sharma, S., Singh, S., Singh, B. (2014). Reducing Run-time Execution in Query Optimization.International Journal Of Computer Applications,96(6), 1-6. doi:10.5120/16795-6505 Wu, J., Manivannan, D., Thuraisingham, B. (2009). Necessary and sufficient conditions for transaction-consistent global checkpoints in a distributed database system.Information Sciences,179(20), 3659-3672.
Role of Methodology in Project Managing â⬠MyAssignmenthelp.com
Question: Discuss about the Role of Methodology in Project Managing. Answer: Methodology The methodologies that are involved in project management include determining the tasks that are to be attempted and the proper way to utilize the resources and time (Joslin Mller, 2015). Methodologies give a synopsis about the task that is to do first, keeping in mind which task depends on the previous task. Strategies of risk management are also proposed by the project manager in a methodology. The scope of project, resources that are applicable, the exact time for the delivery of the project and the time constraint are defined in the methodology that is used in the project management (Marcelino-Sdaba et al., 2014). The guiding processes that are needed for project management are provided in methodologies. The project management methodologies are not tool specific. The enterprises project management and methodology are heavily associated. The project managers work is made easier by these methodologies. Methodology contains templates, guidelines and definitions of the activities th at are needed in successful delivery of the project (Kerzner, 2013). Role of methodology in managing the project are Implement a familiar language planning and communicating before starting the project work. Inspires proper planning and communication before the starting of a project work. Creates a way to manage the project more accurately. Helps to track the progress of the work helps standardize reporting. Directs to achieve a useful project which concludes institutional objectives. Methodology is constructed on a bunch of best practices that are studied over the past time. Different methodologies used in project methodologies Considering the scope and requirement of the project, there are numerous number of methods that are adapted to project management (Burke, 2013). The followings are the list of methodologies- Agile methodology- This methodology determines to allow teams, manage risk or change of the project and enhance involvement of customer. This method develops the team, monitors the project, changes them accordingly and continues communication throughout the project life cycle. Waterfall methodology- Goals are well established and life time of the project life cycle is also reduced in waterfall method. Different modules and aspects are given to different teams to reach the goal of the project. System Development Life Cycle (SDLC) - This concept is applied to a variety of software and hardware configuration (Snyder, 2014). A system can be made of only software or only hardware or a combination of both of them. Prince2- Prince2 is a methodology and certification programme who are qualified and accredited through training. Prince2 signifies unification of the projects into controllable and manageable stages. Project management body of knowledge- PMBK is a compilation of knowledge and processes which is accepted as the best practice for profession of project management (Turner, 2016). PMBK contributes fundamental of project management, disregarding of type of engineering, construction and automotive project. The comparison of PMBK and Prince2 are as follows. Project Management Book of Knowledge PRINCE2 Origin United States United Kingdom Accesses Worldwide Worldwide Administered by PMI APMG Definition An approach of knowledge based project management PRINCE2 is a process based management methodology. Purpose Depict wide range of methods and core practices that are applied to guide a project. A group of process management describing how and when the work is to be done and what should be done. PMBOK mainly focus on the role of project manager. In PRINCE2 character of all the members are properly defined in project. Dimension Not perspective Tailorable and perspective Conformation Certification takes a month or more to confirm. Certification usually gets confirmed within a week. PMBOK considers a project is given to a supplier and is paid for the project. PRINCE2 is a customers access to a project. PMBOK in life cycle of project Project Management Book of Knowledge mainly consists of five stages of process in project management. Initiation and conception of the project. Project planning and definition. Execution and launch of project. Performance and control of project. Closing of project. Prince2 in project life cycle The prince2 method consist of seven processes in project management Direction of a project. Starting a project. Project initiation. Stage boundaries management. Stage controlling. Product delivery management. Closing a project. Planning. References Burke, R. (2013). Project management: planning and control techniques.New Jersey, USA. Joslin, R., Mller, R. (2015). Relationships between a project management methodology and project success in different project governance contexts.International Journal of Project Management,33(6), 1377-1392. Kerzner, H. (2013).Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Marcelino-Sdaba, S., Prez-Ezcurdia, A., Lazcano, A. M. E., Villanueva, P. (2014). Project risk management methodology for small firms.International Journal of Project Management,32(2), 327-340. Snyder, C. S. (2014). A Guide to the Project Management Body of Knowledge: PMBOK () Guide. Project Management Institute. Turner, R. (2016).Gower handbook of project management. Routledge.
Tuesday, April 21, 2020
The Hitman with my Girl Anachronism Essay Example For Students
The Hitman with my Girl Anachronism Essay In this essay I will be comparing my first scripted piece The Hitman with my Girl Anachronism play. I will be comparing the deference between the character I was, the style of the play, the mood and the placeà Also I will be comparing weather it is Brecht or Stanislavski. Brecht belied in breaking the fourth wall and trying to make the play as unrealistic as possible by using flash backs, monologues, freeze frames, placards ect. But on the other hand Stanislavski belied in making the play as realistic as possible by having every thing in chronological order and making it as naturalistic as possible making the actors think like their character would, also Stanislavski believed in the 4th wall, the fourth wall was used to make the play seem more realistic by acting as if the audience was not there. We use this technique allot to make plays more realistic. We will write a custom essay on The Hitman with my Girl Anachronism specifically for you for only $16.38 $13.9/page Order now The play The Hitman was based by the script written by JCW Brook in 1990. It has an angry, comical and frustrated mood throughout, it is in the style of Stanislavski because I think it uses the 4th wall to create a more realistic look because flashbacks, freeze-frames, placards and monologues are not used. In the play we played the godfather theme tune because it was classical music to show that we were an older couple and because it had a mysterious ring to it showing the audience that some thing was coming in the up later on in the play. In this play I have adopted the role of George a man in his 50s or 60s who is married to a posh woman and he as had enough of her and wants her dead, He hires a Hitman to do so. But on the other hand the play Girl Anachronism was developed to the stimulus of the song girl anachronism by the Dresden Dolls. It has a very angry and upset mood throughout, it is in the style of a melodrama and it is like a Brecht play because it breaks the fourth wall, using monologues and flash backs which are theatrical devices used in Verfemdungseffect to remind the audience that it is not real. In the play we used a variety of music to show the emotions of each scene for example at the beginning of our play we played the stimulus of the play, and before our flash back we played past music to show that we had gone back in time. In this play I have adopted the main role where I am crazy teenager that has just been released from a mental institute and have just gone back to my 3 bedroom house with my family which all hate me, and I am also suicidal. All I want is to be left alone and not too be told what to do.à These plays are totally different one is a Stanislavski like play the other is a Brecht. One is unrealistic the other is realistic. The have totally different styles. The lighting and sound have no resemblance because two different moods were trying to be created and it is the sound and lighting which create the mood of a play. Also in the girl anachronism we were only allowed to blocks to work with a and a limited amount of props buy in The Hitman we could use tables chairs and however many props were needed for the script.à I enjoyed both of the plays but Hitman was more of a comical interesting play to work on.
Thursday, April 16, 2020
Essay Authentication Sample Sites
Essay Authentication Sample SitesEssay authentication sample sites allow students to practice and complete essay writing assignments from the comfort of their own home. They also ensure that they are reading a sample essay that is assigned by a renowned institution or university. A student can also practice their essay writing skills with the help of this site.Students can download and print the sample essays after they have completed the assignment. The websites enable students to work at their own pace without being constricted to any particular format. The student can complete the essay as per their own choice and will not be burdened by any format. This helps the student to focus on writing the essay and not on other aspects.The essay authentication sample sites also offer help and guidance to students who may need help in completing their assignment. The assignment forms are free of cost. These websites also enable students to discuss topics with experts on the online forum. The y can get answers to their queries and help to write the essay.The practice students can also send their assignments to the experts through emails or post them in their personal inbox. It makes it easy for the students to complete the assignment. Many of the students who are new to the subject find it hard to know what to write. The experts help the students choose a topic and compose the essay as per the need. In order to complete an assignment with ease, practice essay authentication sample websites are a boon.It is easy to register with the essay authentication sample sites. In case, students fail to register with the site, the results will not be given to them. There are different types of registration options available, depending upon the type of registration the student is interested in. Students can select from different types of options including English, mathematics, economics, geography, science, history, and writing.The essay authentication sample sites offer tutoring ser vices in many languages. The teachers use the latest technology in order to achieve this. The tutors help the students understand the subject. They ensure that the students know the basic nuances in the subject.These tutors help the students complete their assignments quickly and do not make the assignment too difficult. The tutors offer help to students who may require help in solving a certain problem or completing a certain task. The tutorial gives the students sound information on the subject, gives them suggestions and lets them understand what is required.The essay authentication sample sites allow students to obtain quality material on various subjects. This helps them to complete assignments, even when they are still beginners. This helps them to build their knowledge level gradually and can make them expert essay writers in future. It ensures that they can finish assignments in time and also help them to succeed in their academic career.
Monday, March 16, 2020
The Game of Life
The Game of Life I steadily reach out and pick up the polished marble piece. The beginning tactic is always the same, push for center development so you can ensure a strong center, a strong defense, a tactical base that canÃât be shaken.Pawn to E4.My move is simple, the professionals call it a KingÃâs opening. The purpose is even more natural to me, itÃâs what I was instructed to do since I was a kid, my Dad always said that E5 was the best opening move. It was a move that was the norm in the life of a chess game, it was a standard that allowed for perfect development, a standard beginning that would lead to success.Pawn to E5I notice the move is an uneventful response, it simply reeks of the conformity that is evident in the game. I close my eyes for a brief second, thinking about the outcomes of the response, the unavoidable consequences of my actions.English: Starting position of a chess game. House ...I decide that what I did was completely logical, it followed what had been trained into me. Yet, I find myself longing for a change - a variation from the harmony - I find myself looking for the solo.Pawn to D4.ItÃâs a change, the teachers would call it a gambit. I like the change in the setting of the game, it feels as if IÃâve lost control as the pieces move around me without motivation, a whirling dervish in a ballroom waltz. I picture the gameÃâs development, wondering where the next move of my match will take me. I try to keep the game under my control, but still giving it breathing room to allow the game to continue without being tied down.E5 Captures D4I smile to myself, the plans are working out perfectly. I steady my hand,
Friday, February 28, 2020
Employee Satisfaction Essay Example | Topics and Well Written Essays - 1000 words
Employee Satisfaction - Essay Example Promotion should purely be merit based so that everyone in the organization gets an opportunity to move up the ranks. Also, in the event of job openings, it is advisable to first try and hire from within. This not only saves costs on training but also in a great platform for employee stimulation. It is important for the employees to be challenged to a reasonable level so as to encourage them to be interested in their job, thus, it is likely that the productivity levels will remain high. Motivation is key to increasing the productivity of a workforce. Compliments, for example, are excellent motivators. Satisfied employees are aware that they are appreciated as they constantly receive positive feedback from their superiors. High employee satisfaction levels are directly linked to employee productivity and employee retention as satisfied employees are more productive and loyal to their organization that their unsatisfied counterparts. An employer who understands what motivates his staff has definite control over his staff. The article "dispelling the modern myth: Employee satisfaction and loyalty drive service profitability" gives a report on research findings on operation management, service management, Total Quality Management (TQM) and Human Resource Management. The research focuses on the correlation between employee satisfaction and performance. It is a general belief that better satisfied employees have higher levels of productivity. Rhian & Silversto cites earlier works by the Americans Deming(1986), Juran (1989) and the Japanese Ishiakawa(1985) who are all management experts their writings shows that improved job satisfaction increases the productivity of employees. These authors' argument supports the belief that better performing enterprises always treated their employees in a better way. True to its title, the research finds contradicting evidence to earlier works and the general beliefs to what had been commonly accepted in the management world. The author's gives the example of Isakawa 1985 who argues that with better satisfaction, one has improved drives hence will tend to co-operate with fellow employees. The research findings from an empirical study of one of UK's Supermarket chains showed that this is not always true. The most profitable stores were the ones with the least satisfied employees "implying a negative correlation between employee satisfaction and measures of productivity, efficiency and profitability" Rhian & Sylvester. However, reports by management experts that employee satisfaction and loyalty are key factors to enhancing productivity efficiency and increasing profit. The paper puts into application, Heskett, Sasser and Schlesinger's service profit chain model to a UK supermarket. The major aim is to determine the performance linkages between employee perception and performance, customer perceptions, behavior and financial performance. Works by both Hesket and Schlesinger (1991) and Reichheld (1996) improving employee loyalty through poor rewarding helps in improving the services the employees provide hence profitability is improved. The research is a case study of the Home Improvement Store Chain in the United Kingdom. This is a large group of supermarket chains in the UK. The company was chosen since it had senior management believed that satisfaction was key to
Wednesday, February 12, 2020
Annotated bibliography Example | Topics and Well Written Essays - 1750 words - 2
Annotated Bibliography Example B. & Hà ¶glund, A. T. (2008). Physiciansââ¬â¢ and nursesââ¬â¢ perceptions of patient involvement in myocardial infarction care. European Journal of Cardiovascular Nursing, 7 (2), 113 ââ¬â 120. doi: 10.1016/j.ejcnurse.2007.05.005 From the background of the role of patientsââ¬â¢ involvement in improving outcomes in healthcare, these researchers determine the behavior and perception of physicians and nurses with regards to acute MI patientsââ¬â¢ involvement. Having conducted a questionnaire study among cardiology staff from 12 Swedish hospitals, the research showed no significant variation in the responses of both physicians and nurses. They considered time constraints and being unsure of how to communicate with patients as their hindrance to promoting patient involvement. Therefore, the article advocates for proper staffing and education on communication skills as key components of ensuring effective care and management of MI patients. In this article, Bakan and Akyol (2008) document their research that sought to examine Roy Adaptation Model, RAM on adaptation of heart failure patients. RAM is an approach that appreciates nursingââ¬â¢s biobehavioral knowledge as balancing between the understanding of a person as both a thinking and a physiologic in a physical environment and feeling the human experience in cosmic world. The findings indicate that RAM improved the quality of life of heart failure or MI patients, their functional capacities and social support. Thus, the article concludes by advocating for RAM as an effective approach that nurses need to adopt when caring for MI patients. Fortin, C., Dupuis, G., Marchand, A. & Dââ¬â¢Antono, B. (2013). Chronic post-traumatic stress following a myocardial infarction: Prevalence and detection in hospital setting. Journal of Depression and Anxiety, 2 (1), 133 ââ¬â 139. doi: 10.4172/2167-1044.1000132 This article is important in showing the role of nurses during the period of patientsââ¬â¢ recovery from
Friday, January 31, 2020
Slacks Transformational Process Model Case Study
Slacks Transformational Process Model - Case Study Example In the model of transformational process comprehension is significant because it constitutes the common syntactic space and this is a prerequisite in a successful transformational process. Comprehension is an important factor because the language or syntax devoid any logic that is considered too complicated. Another important factor in the transformation process is the internalization that constitutes the interpretative space and it is part of the major prerequisite. Any information cannot stand alone and they always appeared as personalized and it comes into social context. The information must have the interpretative space having the capacity to synchronize semantically. Any transformational process must be comprised with information that contains relevant matters. This is necessary in determining the acquisition or non acquisition of knowledge. The information must appear believing that it represents truthfulness and it is depends solely on the contextualization. In the event, any individual must be considered for certain information and they are expected in distributing knowledge. In any system, the information is valued as Any organization, specifically a car manufacturing company must have the transformational process model. ... In the application it elaborates all the analytical levels. All the knowledge management methodologies require understanding and it covers facilitating tools and it is efficient for having social dimensions and information quality. In the performance of businesses to modern world they need quality customer service, agility in heir performances, speed and efficiency. There is different emphasis in the concept of business process wherein it illustrates how the firm organizes itself. Standardization allows the car manufacturing company to achieve longevity as a result of corporate agility. It is also part of the initiative to have service orientation and outsourcing to business processes. In the transformational process the organization needs to discuss the meaning of the words used in every area of the business. Previous process is needed before moving on the examination of the importance of knowledge in order for the workers to generate value towards the firm. In the transformational process of a car manufacturing, it focuses on the imperative and innovations that is within the scope of service orientation and it composed the agility of the organization or the corporation. Slacks transformational process could result to potential implications in several processes like in the organizational maturity, process architecture and management practices. In the transformational process of car Slacks Transformational Process Model P 3 manufacturing company, it raises the challenges on the existing design philosophies and it gives emphasis on the alternatives that supports the efficiency and flexibility of the organization. Implications in Car Manufacturing Slacks transformational process can cause delay in certain areas
Thursday, January 23, 2020
Anorexia :: essays research papers fc
Anorexia nervosa is an illness that can control the mind. Anorexia nervosa is an illness that usually occurs in teenage girls, but it can also occur in teenage boys as well as adult women and men. People with the disease anorexia are obsessed with being thin. They lose weight excessively and are terrified of gaining weight. They believe they are fat even though in reality they are not fat at all; in fact they are very thin. Anorexia is not just a problem with food or weight. It is an attempt to use food and weight to deal with emotional problems they have with in them. Ã Ã Ã Ã Ã Most people confuse anorexia nervosa with bulimia. People with anorexia starve themselves, avoid high calorie foods, and exercise constantly. People with bulimia eat huge amounts of food, but they throw up soon after eating, or take laxatives or diuretics to keep from gaining weight. People with bulimia do not usually lose as much weight as people with anorexia. Not to say that bulimia is not as harmful to a person as anorexia is, but anorexia is a disease that attacks the body and mind more than bulimia. Ã Ã Ã Ã Ã The reason that some people get anorexia is unknown. People with anorexia may believe that they would be happier and more successful if they were thin. They want everything in their lives to be perfect including being thin because that is what society portrays the successful to be. People who suffer from this disorder are usually good students. They usually are all involved in many school and community activities. They blame themselves if they do not get perfect grades, or if other things in life are not perfect. Ã Ã Ã Ã Ã Girls that suffer from anorexia usually stop having menstrual periods. People with anorexia also have dry skin and thinning hair on their heads. They may have a growth of fine hair all over their body. They may feel cold all the time, and they may get sick quit often. People with anorexia are often in a bad mood. They have a hard time concentrating and are always thinking about food. It is not true that anorexics are never hungry, actually they are always hungry. Feeling hunger gives them a feeling of control over their lives and their bodies. It makes them feel like they are good at something; they are good at losing weight. People with severe anorexia may be at risk of death from starvation.
Wednesday, January 15, 2020
Critical Analysis of Delta Airline
Critical Analysis of Delta Air Lines, Inc. Financial Reporting and Disclosure Table of Contents Description of Delta Air Lines, Inc. Background, Industry, Market3 Financial Reporting Similarities and Differences4-5 Direction of Disclosure Three Year Comparison5-6 Disclosure Techniques7-8 Financial Derivatives8-9 Financial Statement Analysis Three Year Ratio Analysis10-13 Disclosure of Note Items Application of GAAP13-18 Conclusion Closing Comments18-19 Description of Delta Air Lines, Inc. Background and ProductsDelta Air Lines, Inc. was originally formed as Huff Daland Dusters, Inc. on May 30, 1924, in Macon, Georgia. This began as an aerial crop dusting operation until the company moved to Ouachita Parish in northeastern Louisiana, in 1925, and began acting as a passenger airline in late 1929. Collett E. Woolman purchased the company on September 13, 1928, and renamed it Delta Air Service, with headquarters in Monroe. In the ensuing decades, Delta grew through the addition of routes and the acquisition of other airlines.It transitioned from propeller planes to jets in the 1970s, and entered international competition to Europe in the 1970s and across the Pacific in the 1980s. Delta Air Lines, Inc. is currently a major airline based in the United States headquartered in Atlanta. Delta is the world's largest airline operating under a single certificate, operating flights on six continents across the globe. Delta operates an extensive domestic and international network, spanning North America, South America, Europe, Asia, Africa, the Middle East, the Caribbean and Australia.Delta and its subsidiary Delta Connection operate over 4,000 flights every day. Delta and the Delta Connection carriers fly to 348 destinations in 64 countries. Industry and Market Typically, airline companies and aircraft manufacturers are more prone to swings in revenue and equity market prices due to the release of economic indicators. Delta had an increase of 38% in domestic revenue since 2 008. This is due to increased cargo and baggage handling fees due to new policy implementation. Delta increased its international revenue by 26% since 2008.This is mostly due to an increased focus in the international arena due to the lower demand and higher competition from discount airliners in the U. S. The airline industry contains a variety of different airlines. Some of Deltaââ¬â¢s biggest competitors are AirTran Holdings, Southwest Airlines Company, Continental Airlines, American Airlines, JetBlue Airways, United Airlines, and US Airway Group. All of these competitors are diversified in terms of the number of different things they offer, allowing companies in the industry to have access to a number of different profitable markets.Similarities and Differences in Financial Reporting Comparison of Annual Report, 10K and 10Q Delta Air Lines, Inc. uses a number of different elements to supply pertinent information to consumers, investors, creditors, employees, and anyone with a general interest in or curiosity about the company. This pertinent information comes in the form of reports that companies file with the Security and Exchange Commission or SEC, such as the company annual report, the 10K and the 10Q.The annual report is a comprehensive report on a companyââ¬â¢s activities throughout the preceding year. Annual reports are intended to give shareholders and other interested persons information about the companyââ¬â¢s activities and performance. The 10K is a summary report of a companyââ¬â¢s performance that must be submitted annually to the SEC. The 10Q, on the other hand, is a report of a companyââ¬â¢s performance submitted quarterly by all public firms to the Securities and Exchange Commission. In the 10Q, firms are required to disclose only newly relevant information egarding their financial position. We see that all three reports are very similar in general as to the information they provide, as well as their purpose. There are a numbe r of similarities and differences between the three reports. The annual report, unlike the 10K and the 10Q, is designed for the benefit of the stockholders and any potential investors. The annual report is published once a year, like the 10K, and usually provides information over a two or three year period to show growth or decline.The annual report is produced to be aesthetically appealing, with color, pictures, quality paper, and printing all for the benefit of current or potential stockholders. The annual report usually includes a company overview, a letter to shareowners, information on the company and its brands, products, and initiatives, its financial highlights, a list of the members of the board of directors, goals and opportunities, and then any important financial statements, information and notes, all of which is meant to promote investment and provide information.The 10K is also a form of an annual report but is only filed with the SEC. It is merely a financial snapshot of the company over the previous year and lacks any visually appealing elements. It too includes a company of the important financial statements, information and notes, but unlike the annual report, it gives much more detail and insight into the operations and cash flow functions of the company. The 10K includes detailed information regarding the business, risk factors, properties, legal proceedings, controls and procedures, transaction relationships, and much more.Like the annual report, the 10K provides information for the current year as well as for one or two years before the current. The 10K is not meant for the benefits of stockholders, but is produced for the sole use of being files with the SEC. The last report is the 10Q, which is a quarterly report filed exclusively with the SEC. This report gives a snapshot of the companyââ¬â¢s financial situation in the last quarter, usually a three month period, and also supplies the information for the same quarter in the previous year. The 10Q sually contains information for the total year to date as well. The 10Q, unlike the 10K, is an unaudited version of the financial information and may contain a significant amount of estimation. The report contains sufficiently less information than the other two reports, and gives a general overview of the following topics: financial statements, operations, quantitative and qualitative disclosures, controls, and risk factors. Like the 10K, the 10Q lacks any visually appealing elements because its sole use is for that of the SEC and not for the stockholderââ¬â¢s or potential investors.While still being of importance, the 10Q is of less important than that of the annual report or 10K because of its unaudited and estimated nature, as well as the fact that it reports on a significantly shorter time period than that of the reports and therefore enables users of the report to draw fewer conclusions. Overall, the 10Q is not as useful as those interested in the financial in formation because it provides much less detail and gives a much smaller picture of the companyââ¬â¢s financial outlook. Direction of Disclosure Three Year ComparisonOver the last three years, Delta Air Lines, Inc. has made few changes in regard to its direction of disclosure. Delta Air Lines, Inc. discloses its Notes to Financial Statements directly following its Financial Statements and Supplementary Data. In 2008 and 2009, Delta Air Lines, Inc. disclosed all of the same eighteen notes to financial statements in the same order. In 2010, the number of notes was increased to nineteen. The three added notes in 2010 consist of Note 8: JFK Development, Note 11: Bankruptcy Claims Resolution, and Note 19: Subsequent Events.In the 2008 10K, Note 17: Valuation and Qualifying Accounts was stated and kept in the 2009 10K as Note 17 as well. However, it was not included in the 2010 10K. All the Notes added in each year were due to issues that arose within the company. Delta Air Lines, Inc. Note 11: Bankruptcy Claims Resolution was added because In Septemberà 2005, we and substantially all of our subsidiaries filed voluntary petitions for reorganization under Chapterà 11 of the U. S. Bankruptcy Code. On Aprilà 30, 2007, the Delta Debtors emerged from bankruptcy.Under the Delta Debtorsââ¬â¢ Joint Plan of Reorganization, most holders of allowed general, unsecured claims against the Delta Debtors received or will receive Delta common stock in satisfaction of their claims. There will be no further material impact to our Consolidated Statements of Operations from the settlement of claims because the holders of such claims will receive under Deltaââ¬â¢s and Northwestââ¬â¢s Plan of Reorganization, as the case may be, only their pro rata share of the distributions of common stock contemplated by the applicable Plan of Reorganization.Delta Air Lines, Inc. Note 8: JFK Redevelopment states the companyââ¬â¢s annual rent, operation and maintenance payments for the use of terminal facilities at JFK were approximately $135à million in 2010, and estimate the future annual payments to be approximately $200 million after the project is complete in 2016. We will be responsible for the management and construction of the project and bear construction risk, including cost overruns. As construction progresses, the project will be recorded on our Consolidated Balance Sheet as a fixed asset as if we owned the asset.We will also record a related construction obligation on our Consolidated Balance Sheet. Future rental payments will reduce this construction obligation and result in the recording of interest expense on our Consolidated Statement of Operations. The last aspect of Delta Air Lines, Inc. direction of disclosure that has changed with the last three years is Note 19: Subsequent Events. In February 2011, the company completed a $100 million offering of Pass Through Certificates and a $135 million offering of Pass Through Certificates through two separate pass through trusts. This has a final maturity in January 2016.The company received $75 million in net proceeds from the 2010-2B EETC at the closing of the offering and the remaining $59 million is being held in escrow until they refinance other aircraft. Techniques of Disclosure Companies should disclose information as completely as possible in relation to financial condition, contingencies, methods of valuing assets and liabilities, and contracts and agreements. In order to do so, a company may use a number of different disclosure techniques, which include but are not limited to, parenthetical explanations, notes, cross references and contra tems, and supporting schedules. Delta Air Lines, Inc. uses a number of these techniques in the disclosure of their pertinent financial information. Delta Air Lines, Inc. uses parenthetical explanations in a number of different places throughout their financial reporting. Companies use parenthetical explanations to add clarity and com pleteness where it may be needed. This technique brings additional information into the body of the text or statement an afforded for less oversight by readers or users of the financial information. Delta Air Lines, Inc. uses parenthetical explanations in their financial reporting.For example, on the balance sheet under ââ¬Å"Stockholdersââ¬â¢ Equityâ⬠, Delta Air Lines, Inc. shows parenthetical explanation of the price per share when stating: Shares of common stock issued and compensation expense associated with equity awards (Treasury shares withheld for payment of taxes, $10. 73 per share). (This example is in the 2010 annual report). Notes are another important technique that companies use for disclosure purposes. Notes allow companies to supply additional information or explanations without writing lengthy or inconvenient parenthetical explanations.Notes are commonly used to disclose the existence and amount of any dividends in arrears, terms of or obligations concernin g purchase commitments, special financial arrangements, financial instruments, depreciation policies, changes in accounting principles or policies, and any contingencies. Companies who use notes are obligated to present all essential facts as completely and precisely as possible in an effort to relay the appropriate and accurate information to readers. Delta Air Lines, Inc. relies heavily on notes in their financial reporting and discloses them in a section called Notes to the Consolidated Financial Statements.Each of these notes adds or clarifies information already presented in the report. An example of such is Note 4: Goodwill and Other Intangible Assets. This note in the Notes to Consolidated Financial Statements section of the annual report describes that the company experienced a significant decline in market capitalization primarily from record high fuel prices and overall airline industry conditions. We determined that these factors combined with further increases in fuel pr ices were an indicator that a goodwill impairment test was required.As a result, we estimated fair value based on a discounted projection of future cash flows, supported with a market-based valuation. We determined that goodwill was impaired and recorded a non-cash charge of $6. 9à billion for the year ended Decemberà 31, 2008. This is just one of many notes disclosed by Delta Air Lines, Inc. in their financial reports (this example is in the 2010 annual report). Cross-references and contra items are another important techniques used to supplement the disclosure of financial information. Cross-referencing shows a direct relationship between an asset and a liability on the balance sheet.Cross-referencing is not a technique used by Delta Air Lines, Inc. in their disclosure. Along with cross-referencing, Delta Air Lines, Inc. does not disclose any contra or adjunct accounts in its financial reports. Delta Air Lines, Inc. reports its assets at net and does not quantitatively divulge any contra account information. Contra and adjunct accounts are listed on the balance sheet. Contra accounts either reduce an asset, liability, or ownerââ¬â¢s equity account. Adjunct accounts increase an asset, liability, or ownerââ¬â¢s equity account. Some examples of such accounts are accumulated depreciation and discount or premium on bonds payable.Delta Air Lines, Inc. does not list any of these accounts specifically in disclosing their financial information, but instead lists all their assets and liabilities at net. The last technique of disclosure to discuss is supporting schedules. Supporting schedules are used to present more detailed information about certain assets or liabilities. Typically, Delta Air Lines, Inc. does not use this technique in disclosure. Financial Derivatives Financial derivative instruments are products developed to manage the financial risks associated with constant change due to volatile markets, new technology, and deregulation.Derivative instr uments help to smooth out fluctuations caused by various types of risk. Companies, such as Delta Air Lines, Inc. use the fair values or cash flows of derivative instruments to offset changes in fair values or cash flows of any at-risk assets. Delta Air Lines, Inc. discloses information on their use of financial derivative products in their Notes under Consolidated Financial Statements. In Note 1: Background and Summary of Significant Policies, Delta Air Lines, Inc. discusses a change in accounting policy in regards to derivative instruments.In March of 2008, FASB issued ââ¬Å"Disclosure about Derivative Instruments and Hedging Activitiesâ⬠. The standard requires enhanced disclosure about how and why entities use derivative instruments, how the instruments and related hedging items are accounted for and how the instruments affect an entityââ¬â¢s financial position, performance, and cash flows. This standard amends required disclosures about the fair value of financial instru ments in interim and annual financial statements. In Note 3: Risk Management and Financial Instruments, Delta Air Lines, Inc. discuss their disclosure of financial derivatives and how they are accounted for.Delta Air Lines, Inc. results of operations are materially impacted by changes in aircraft fuel prices. In an effort to manage exposure to this risk, the company periodically enters into derivative instruments generally comprised of crude oil, heating oil and jet fuel swap, collar and call option contracts to hedge a portion of our projected aircraft fuel requirements, including those of our Contract Carriers under capacity purchase agreements. All hedges are recorded at fair value, and gains and losses on hedges are recorded in other income (expense) at net.Within the Consolidated Statement of Cash Flows, settlements for fair value and cash flow hedges are classified as an operating activity, while all other derivatives are classified as a financing activity. Financial Statement Analysis Analysis: Three Year Ratio Comparison | 2010| 2009| 2008| Liquidity Ratios| à | à | à | Current Ratio: | 0. 64| 0. 79| 0. 81| current assets / current liabilities | | | | Quick or Acid Test Ratio:| 0. 61| 0. 76| 0. 77| current assets ââ¬â inventories / current liabilities | | | | Current Cash Debt Coverage Ratio:| N/A| 0. 14| -0. 15| net cash from operating activities / average current liabilities| | | | | | | |Activity Ratios| | | | Receivables Turnover Ratio:| 21. 81| 20. 74| 15. 73| net sales / average (net) trade receivables | | | | Inventory Turnover Ratio:| N/A| N/A| N/A| cost of goods sold / average inventory | | | | Asset Turnover Ratio:| 0. 74| 0. 64| 0. 50| net sales / average total assets| | | | | | | | Profitability Ratios| | | | Profit Margin on Sales: | 0. 02%| -0. 04%| -0. 39%| net income / net sales | | | | Rate of Return on Assets:| 0. 01%| -0. 03%| -0. 20%| net income / average total assets| | | | Rate of Return on Common Stock Equity| 0. 73%| 0 . 31%| 1. 5%| net income ââ¬â preferred dividends / average common stockholderââ¬â¢s equity| | | | Earnings Per Share| $0. 71| -$1. 50| -$19. 06| net income ââ¬â preferred dividends / weighted shares outstanding| | | | Diluted Earnings Per Share| $0. 70| -$1. 50| -$19. 08| given in the financial statements | | | | Payout Ratio| N/A| N/A| N/A| cash dividends / net income| | | | | | | | Coverage Ratios| | | | Debt to Total Assets Ratio:| 33. 59%| 38. 06%| 35. 50%| debt / total assets| | | | Times Interest Earned:| -0. 61| 1. 74| 13. 20| income before interest and taxes / interest expense| | | | Cash Debt Coverage Ratio:| N/A| 0. 3| 0. 04| net cash from operating activities / average total liabilities| | | | Book Value Per Share: | $1. 08| $0. 30| $1. 87| common stockholderââ¬â¢s equity / outstanding shares | | | à | Explanation A financial analysis of Delta Air Lines, Inc. is best done through the calculation and interpretation of financial ratios. There are four categ ories of financial ratios: liquidity, activity, profitability, and coverage. Each ratio gives a piece of information about the financial stability of the company and collectively portrays the big picture in regards to finances.The first type of ratios, liquidity ratios, measures a companyââ¬â¢s short-run ability to pay its maturing obligations. The first ratio, the current ratio, is mainly used to give an idea of the companyââ¬â¢s ability to pay back its short-term debts with its short-term assets. The higher the current ratio, the more capable the company is of paying its obligations. Delta Air Lines, Inc. current ratio has decreased gradually in the past three current years, which means the company is becoming less capable of paying off their maturing obligations. In all three years Delta Air Lines, Inc. as remained with a current ratio under one. A ratio under one suggests that the company would be unable to pay off its obligations if they came due at that point. The next r atio, the quick/acid test ratio indicates whether a firm has enough short-term assets to cover its immediate liabilities without selling inventory. Like the current ratio, the higher the ratio, the better the financial outlook of the company. Delta Air Lines, Inc. acid test ratio has continued to decrease over the last few years, which is an indication that the company is becoming less liquid. Once again, Delta Air Lines, Inc. atio remained under one, implying that the company is not capable of paying off its maturing debts at this current point in time. The last liquidity ratio is the current cash debt coverage ratio which indicates whether a company can pay off its current liabilities from its operations in a given year. Delta Air Lines, Inc. current cash debt coverage ratio has increased from 2008 to 2009. The information needed to calculate 2010 was unavailable. The higher the current cash debt coverage ratio, the more capable the company is of paying off its current liabilities with the proceeds from its operations in a given year.Delta Air Lines, Inc. ratio was again below one in the two years calculated, meaning that the proceeds from their operations cannot support their current liabilities. The next type of financial ratios is the activity ratios, which measures how effectively the company is using the assets employed. The first ratio, the receivables turnover, measures the number of times on average a company collects receivables during the period. A low ratio implies that a company should re-assess its credit policies in order to ensure the timely collection of imparted credit that is not earning interest for the firm.Delta Air Lines, Inc. receivables turnover ratio increased over the last three years, meaning the company gradually started effectively using its employed assets. The inventory turnover ratio shows how many times a companyââ¬â¢s inventory is sold and replaced over a period. This ratio should be compared against industry averages. A low turnover implies poor sales or ineffective buying. This ratio could not be calculated for all three years because the company does not have a cost of goods sold since they do not sell inventory.The last activity ratio, the asset turnover ratio, is useful to determine the amount of sales that are generated from each dollar of assets. Companies with low profit margins have a high asset turnover ratio, and those with high profit margins have a low asset turnover because of pricing strategies. Delta Air Lines, Inc. asset turnover ratio was increased over the last few years and was highest in 2010. This ratio indicates that over the last few years, the company has not been able to effectively use their assets to generate sales.A third type of financial ratios is the profitability ratios that measure the degree of success and failure of a company during a given period of time. The profit margin on sales measures how much out of every dollar of sales a company usually keeps as earnings . Delta Air Lines, Inc. profit margin on sales had increased gradually over the last few years. While this is a positive indication, the company generally has a lower profit margin than other companies in its industry. The rate of return on assets shows how profitable a company uses its assets during a period of time. Delta Air Lines, Inc. as a low rate of return indicating an inefficient use of assets to generate earnings. This companyââ¬â¢s return on assets has increased over the last three years, indicating an increase in profitability. The rate of return on common stockholderââ¬â¢s equity measures a companyââ¬â¢s profitability in terms of how much profit the company generates with the money shareholders have invested. Delta Air Lines, Inc. has a rather low rate of return on equity and has not shown consistent growth over the last few years. This indicates less profit per dollar invests, as well as a decrease in company profitability.The next ratios are the basic earning s per share and the diluted earnings per share. Basic earnings per share are the portion of a companyââ¬â¢s profit allocated to each outstanding share of common stock. Diluted earnings per share expand on this idea by including any dilutive securities. Over the last three years, Delta Air Lines, Inc. basic and dilutive earnings per share have increased, indicating an increase in the companyââ¬â¢s profitability. The last profitability ratio is the payout ratio, which is the percentage of earnings paid out as dividends to common stockholders. Delta Air Lines, Inc. ayout ratio cannot be calculated due to the fact that this company has no cash dividends. The last type of ratios used for financial analysis is the coverage ratios. Coverage ratios measure the degree of protection for long-term creditors and investors. The debt to total assets ratio shows the proportion of a companyââ¬â¢s assets that are financed through debt. Companies with high debt to total asset ratios are said to be ââ¬Å"highly leveragedâ⬠, and would be in danger if creditors start to demand repayment of debt. Delta Air Lines, Inc. ratio is on the low side and has been consistently low over the last three years.This could be an indication that many of the companyââ¬â¢s assets are not financed through debt, which is good for the company. The times interest earned ratio or TIE is used to measure a companyââ¬â¢s ability to meet its debt obligation. It is usually quoted as a ratio and indicates how many times a company can cover its interest charges on a pretax basis. Failing to meet these obligations could force a company into bankruptcy. The next ratio, the cash debt coverage ratio, indicated a companyââ¬â¢s ability to repay its obligations from net cash provided by operating activities without having to liquidate the assets employed in its operations.Delta Air Lines, Inc. is very low which means that liquidation of assets would be required to repay current obligation. The last ratio we must analyze is the book value per share. Book value per share is the amount each share would receive if the company were to liquidate in the basis of amounts reported on the balance sheet. Delta Air Lines, Inc. book value per share has fluctuated significantly over the last few years but increased from 2009 to 2010, which is a good indication. Disclosure of Note Items Standard Applied and Application Delta Air Lines, Inc. ses Generally Accepted Accounting Principles (GAAP) for all of their financial reporting, disclosure, and statement analysis. Delta Air Lines, Inc. flies globally after its merge North West. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the U. S. (GAAP). The companyââ¬â¢s Consolidated Financial Statements include the accounts of Delta Air Lines, Inc. and their wholly-owned subsidiaries. As a result of the Merger, the accounts of Northwest are included for all pe riods subsequent to the Closing Date.Preparation of these find financial statements require estimates and assumptions affecting the reported amounts of assets and liabilities at the date of the consolidated financial statements, reported amounts of revenues and expenses during the reporting period and related disclosures of contingent assets and liabilities. Item 1: Equity Disclosure of stockholderââ¬â¢s equity requires a company to disclose changes in the separate accounts comprising stockholderââ¬â¢s equity in order to make financial statements sufficiently informative.These changes may be disclosed in separate statements or in the basic financial statements or notes. In Octoberà 2009, the Financial Accounting Standards Board issued ââ¬Å"Revenue Arrangements with Multiple Deliverables. â⬠The standard revises guidance on the determination of when individual deliverables may be treated as separate units of accounting and the allocation of consideration among separate ly identified deliverables. It also expands disclosure requirements regarding an entityââ¬â¢s multiple element revenue arrangements. Item 2: DebtIn terms of long-term debt, disclosure generally must indicate the nature of the liabilities, maturity dates, interest rates, call provisions, conversion privileges, restrictions imposed by creditors, and assets designed or pledged as securities. It is recommended that companies show any assets pledged as a security for the debt in the assets section of the balance sheet. The fair values for all long-term debt should be disclosed if a practical estimation can be made. Lastly, it is required that companies disclose future payments for sinking fund requirements and maturity amounts of long-term debt during each of the next five years.This type of disclosure allows users of financial statements to evaluate amounts and timing for future cash flows. Any off-balance sheet accounting that a company may do is required to be included in the notes in extensive detail. In Note 5, Delta Air Lines, Inc. acknowledges debt and gives specific details regarding its terms and conditions. For example, during 2010, the company recorded a $391à million loss on extinguishment of debt, of which $304à million related to a non-cash write-off of debt discounts that were recorded as part of purchase accounting.In the 2010 annual report, the company includes a table summarizing scheduled maturities of the companyââ¬â¢s debt, including current. The nature of this disclosure aligns with the GAAP requirements. Item 3: Income Taxes Delta Air Lines, Inc. accounts for deferred income taxes under the liability method. They recognize deferred tax assets and liabilities based on the tax effects of temporary differences between the financial statement and tax bases of assets and liabilities, as measured by current enacted tax rates. A valuation allowance is recorded to reduce deferred tax assets when necessary.Deferred tax assets and liabilities are recorded net as current and noncurrent deferred income taxes on the Consolidated Balance Sheets. The income tax provisions are based on calculations and assumptions that are subject to examination by the Internal Revenue Service (the ââ¬Å"IRSâ⬠) and other taxing authorities. Although the positions they have taken on previously filed tax returns are reasonable, they have established tax and interest reserves in recognition that taxing authorities may challenge these positions, which could result in additional liabilities for taxes and interest.This company reviews and adjusts the reserves as circumstances warrant and events occur, such as lapsing of applicable statutes of limitations, conclusion of tax audits, a change in exposure based on current calculations, identification of new issues, release of administrative guidance or the rendering of a court decision affecting a particular issue. They adjust the income tax provision in the period in which the facts that give ri se to the revision become known. Item 4: Earnings per ShareBasic earnings per share (EPS) are net income divided by the weighted average number of common shares outstanding during the period. Diluted EPS includes the incremental shares assumed to be issued upon exercise of stock options and the incremental shares assumed to be issued under performance shares and restricted stock unit arrangements. For the 2010, 2009, and 2008 EPS computations, 18 million, 26 million, and 12 million stock options were excluded from the calculation of weighted shares for diluted EPS because their affects were ant dilutive.Item 5: Accounts Receivables Accounts receivable primarily consist of amounts due from credit card companies from the sale of passenger airline tickets, customers of the company aircraft maintenance and cargo transportation services and other companies for the purchase of mileage credits under the companyââ¬â¢s SkyMiles Program. Delta Air Lines, Inc. provides an allowance for unco llectible accounts equal to the estimated losses expected to be incurred based on historical chargebackââ¬â¢s, write-offs, bankruptcies and other specific analyses.Bad debt expense and write-offs were not material for the years ended Decemberà 31, 2010, 2009 and 2008. Item 6: Cash and Cash Equivalents Short-term, highly liquid investments with maturities of three months or less when purchased are classified as cash and cash equivalents on the Consolidated Balance Sheets and are recorded at cost, which approximates fair value. Restricted cash and cash equivalents on the Consolidated Balance Sheets are primarily held to meet certain projected self-insurance obligations and are recorded at cost, which approximates fair value.According to Note 2, at Decemberà 31, 2010 and 2009, the company recorded $407à million and $419à million, respectively, in restricted cash, cash equivalents and short-term investments and $33à million and $16à million, respectively, in other noncurr ent assets on the Consolidated Balance Sheets. Item 7: Short-Term Investments Investments with maturities of greater than three months, but not in excess of one year, when purchased are classified as short-term investments on the companyââ¬â¢s Consolidated Balance Sheets.At December 31, 2010, the short-term investments are treasury bills recorded at cost, which approximates fair value. At Decemberà 31, 2009, the short-term investments were invested in a money market fund that was recorded at fair value and liquidated in an orderly manner in 2010. According to Note 2 in the 2010 Annual Report, at Decemberà 31, 2010, short-term investments on the Consolidated Balance Sheet consisted of treasury bills and were recorded at cost, which approximates fair value. During the year ended Decemberà 31, 2010, Delta Air Lines, Inc. eceived $77à million from an investment in a money market fund that was liquidated in an orderly manner, $71à million of which was recorded in short-term investments on the Consolidated Balance Sheet at Decemberà 31, 2009. This investment was classified in Level 3 of the three-tier fair value hierarchy due to uncertainty regarding the timing and expected amount of the distribution. Item 8: Revenue Recognition Delta Air Lines, Inc. recorded the sales of passenger tickets in air traffic liability on the Consolidated Balance Sheets.Passenger revenue is recognized when they provide transportation or when the ticket expires unused, reducing the related air traffic liability. The company periodically evaluates the estimated air traffic liability and records any adjustments in their Consolidated Statements of Operations. These adjustments relate primarily to refunds, exchanges, transactions with other airlines and other items for which final settlement occurs in periods subsequent to the sale of the related tickets at amounts other than the original sales price.This company is required to charge certain taxes and fees on passenger tickets , including U. S. federal transportation taxes, federal security charges, airport passenger facility charges and foreign arrival and departure taxes. These taxes and fees are legal assessments on the customer for which Delta Air Lines, Inc. acts as a collection agent. Because they are not entitled to retain these taxes and fees, they do not include such amounts in passenger revenue. The company records a liability when the amounts are collected and reduce the liability when payments are ade to the applicable government agency or operating carrier. Item 9: Goodwill and Other Intangible Assets Delta Air Lines, Inc. applies a fair value-based impairment test to the net book value of goodwill and indefinite-lived intangible assets on an annual basis and, if certain events or circumstances indicate that an impairment loss may have been incurred, on an interim basis. The annual impairment test date for goodwill and indefinite-lived intangible assets is October 1. They value goodwill and i dentified intangible assets primarily using the income approach valuation technique.These measurements include the following significant unobservable inputs: the projected revenues, expenses and cash flows, an estimated weighted average cost of capital, assumed discount rates depending on the asset andà a tax rate. These assumptions are consistent with those hypothetical market participants would use. Since the company is required to make estimates and assumptions when evaluating goodwill and indefinite-lived intangible assets for impairment, the actual amounts may differ materially from these estimates. Changes in assumptions or circumstances could result in impairment.Factors which could cause impairment include, but are not limited to, negative trends in our market capitalization, an increase in fuel prices, declining passenger mile yields, lower passenger demand as a result of the weakened U. S. and global economy,à interruption to the operations due to an employee strike, t errorist attack, or other reasons,à changes to the regulatory environment andà consolidation of competitors in the airline industry. According to Note 4, during 2008, Delta Air Lines, Inc. experienced a significant decline in market capitalization primarily from record high fuel prices and overall airline industry conditions.In addition, the announcement of their intention to merge with Northwest established a stock exchange ratio based on the relative valuation of Delta and Northwest It was determined that these factors combined with further increases in fuel prices were an indicator that a goodwill impairment test was required. As a result, they estimated fair value based on a discounted projection of future cash flows, supported with a market-based valuation. The company determined that goodwill was impaired and recorded a non-cash charge of $6. 9à billion for the year ended Decemberà 31, 2008.Item 10: Inventories Inventories of expendable parts related to flight equipmen t are carried at moving average cost and charged to operations as consumed. An allowance for obsolescence is provided over the remaining useful life of the related fleet for spare parts expected to be available at the date aircraft are retired from service. The company also provided allowances for parts identified as excess or obsolete to reduce the carrying costs to the lower of cost or net realizable value. These parts are assumed to have an estimated residual value of 5% of the original cost.Conclusion Closing Statements In summation, Delta Air Lines, Inc. is not a highly profitable company. Although it is currently a major airline in the United States and grew through the addition of routes and the acquisition of other airlines, they are not performing so well due to the economic recession. The current economic environment has taken a toll on the company, like most companies throughout the United States in the last few years. Delta Air Lines, Inc. is not as liquid as it would li ke to be, and the coverage ratios are being affected.Over the last few years, the companyââ¬â¢s profitability has increased in all facets. If this trend continues, Delta Air Lines, Inc. will be on its way to becoming more liquid and therefore, more financially stable. Delta Air Lines, Inc. management seems to be trying to efficiently utilize all its resources but is falling short in placing this company in a promising financial position. If this company continues to conduct their business in the same manner and direction as they have thus far, then they will fall short of continuing to be a profitable and successful company for years to come.
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