Friday, March 20, 2020

Hard Times Essays - Literature, Hard Times, British Literature

Hard Times Essays - Literature, Hard Times, British Literature Hard Times In Charles Dickens' novel Hard Times a conflict between Tom and his father Mr. Gradgrind is caused by childhood devoid of fancy. Tom rebels from such a past by gambling, drinking and other unsavory habits. This father/son conflict enhances the meaning of the work by showing how an improper upbringing can lead to failure in adult life. Mr. Gradgrind's whole philosophy on life was that life itself should be composed entirely of facts and nothing else. He believed the only way to make a successful man was to strip away the very essence of his childhood, fun and fancy. Gradgrind forced his beliefs upon his children Louisa and Tom and while Louisa simply became incapable of love, Tom vowed for vengeance against his father's dogma. Tom plans to enjoy life and wreak havoc at the same time when he moves out of their house the Stone Lodge. He finances his expenses through Bounderby whom he manipulates by incorporating his needs to seem in his sister's favor. Tom also uses his sister's great love for him by preparing her to marry Bounderby as this will help in increasing his financial means. Tom lies to Stephen Blackpool telling him to loiter around the bank for a job opportunity when in fact he is preparing to frame Stephen for a robbery he commits. Tom does not go unpunished for his evil deeds for his planting the seeds of dishonesty he reaps the harvest of guilt and isolation. When the villagers bring Blackpool out of Old Hell Shaft he clears himself of the robbery by naming Tom as the man who told him to reside outside of the bank. Tom attempts to escape from the country and after a brief encounter with the interfering Bitzer he manages to leave and never return. Tom finishes the rest of his life as solitary depressed man his last words pleading for forgiveness. In Hard Times Dickens' portrayal of the conflict between Gradgrind and his son contributes to the message against the Utilitarian school of thought. Since the child never learned the fancies of society the man abused them to the point of self-destruction. Tom's life was led down the path to tragedy by his father's strict interpretation of the All-Fact No-Fancy way of "life".

Tuesday, March 3, 2020

The Difference Between the Words Aural and Oral

The Difference Between the Words 'Aural' and 'Oral' The words aural and oral are often confused, most likely because theyre nearly homophones (that is, words that sound the same). While the two words are related, theyre not interchangeable and in fact are in contrast with one another. Heres what you should know before using these words in your writing or speech. Definitions The adjective aural refers to sounds perceived by the ear. For instance, a musicians aural skills might refer to their ability to identify melodies and intervals by hearing them, rather than seeing them written out in sheet music. The adjective oral relates to the mouth: spoken rather than written. In everyday life, its often used in the context of dentistry (i.e. an oral exam checks for cavities, gum disease, etc.). It can also be used to describe something spoken, often in contrast with writing. For instance, a foreign language class might have a two-part exam: a written exam as well as an oral exam that requires speaking the language aloud. Origins Aural derives from the Latin word auris, which means ear. Oral dervies from the Latin oralis, which in turn derived from the Latin os, meaning mouth. Pronunciations In common speech, aural and oral are often pronounced similarly, which can contribute to the confusion between the two words. However, the vowel sounds at the beginning of each word are technically pronounced differently, and one can consciously emphasize those differences if confusion seems likely. The first syllable of oral is pronounced as it looks: like the conjunction or, as in this or that. The first syllable of aural, with the au- diphthong, sounds more similar to the ah or aw sound, like in audio or automobile. Examples: Harlems brand of ragtime was not made to accompany dancing or seduction; its only aim was aural delight. . . . The music flourished where it could feed, and feed off of, high spirits.(David A. Jasen and Gene Jones, Black Bottom Stomp. Routledge, 2002)Poetry remembers that it was an oral art before it was a written art.(Jorge Luis Borges) Usage Note: For many speakers of English, these words sound the same. But for all, their meanings are distinct. Aural refers to the ear or to hearing: aural disease, a memory that was predominantly aural. Oral refers to the mouth or to speaking: an oral vaccine, an oral report.In certain contexts, the difference can be more subtle than might be expected. An oral tradition is one that is conveyed primarily by speech (as opposed to writing, for example), whereas an aural tradition is one that is conveyed primarily by sounds (as opposed to images, for instance). (The American Heritage Guide to Contemporary Usage and Style. Houghton Mifflin, 2005) Answers to Practice Exercises: Aural and Oral (a) Tall tales and legends have filtered down to us through oral traditions and early written records.(b) Her music is the aural equivalent of a deep breath of country air. Glossary of Usage: Index of Commonly Confused Words

Sunday, February 16, 2020

Marxism and Culture Essay Example | Topics and Well Written Essays - 500 words

Marxism and Culture - Essay Example Marxism is not a culture, but has necessarily created a culture that Marxism depends on to self-replicate across time and throughout the class stratifications. Classical Marxism was a strict theory of labor and economics and was for all practical purposes devoid of any culture. Structural Marxism began to see the interactions of social classes and their impact on production. The media portrays the classes that are necessary for an orderly economic system and they become a part of our culture. Economic status, occupation, and social position all become cultural values. According to Butler, "Marx himself argued that pre-capitalist economic formations could not be fully extricated from the cultural and symbolic worlds in which they were embedded" (42). Values, norms, history, and heritage all become the ingredients of a culture that provides a willing and capable workforce for the ruling class. The culture, social structure, intellectual debate, and economic system cannot be divorced or stand independently. The world is made up of social groups that work either independently or interdependently to create their own culture. Groups may be formed and maintained on the basis of family, economics, geography, education, or occupation. Closely related to these social groups is the functional quality that they contribute to society's ability to produce and sustain.

Sunday, February 2, 2020

Fire Essay Example | Topics and Well Written Essays - 500 words

Fire - Essay Example These aspects will include appropriation, crowding, privacy, territoriality, and personal space. A hospital setting needs to be spacious to allow patients to feel well accommodated and enhance visiting process by their friends and relatives. People in hospitals need personal space to feel at home. According to Sommer, personal space means an emotionally tinged zone around the human body that people feel they own it. The zone varies according to internal states, culture, and context (Sommer, 2002). There is need to design a cubical for each patient to give them enough personal space. In case of a fire originating form one of the cubicles, it is easier to contain it, control it, and put it off before it spreads to other cubicles. This is unlike a situation where many patients share same room. A territory is another aspect of human interaction with the environment. According to Griffon, territoriality is a pattern of behaviour or attitudes held by a person attempting to control a physical space by marking, personalisation, defence, or physical occupation (Brown, 2005). In a hospital setting, persons will tend to defend their territories for a period of time they will be in the hospital. It will vary by characters of person’s gender, and age. Therefore, designing places that people of differing characters can call their own when in the hospital will allow nurses to give them care in a convenient setup. However, it is necessary to take care not to put lockable doors on the cubicles. In case of fire, it is easy to remove curtains on the doors and evacuate patients through it other than breaking in if there was a door. Every human being needs privacy, which include access to self and one’s group. In a hospital setting, patients, nurses, and visitors need privacy as they attend to each other. Nurses need a quiet workplace with social places where they can connect to each other outside work. Additionally,

Saturday, January 25, 2020

Study On A Paperless System Information Technology Essay

Study On A Paperless System Information Technology Essay Many organizations, in an effort to increase their effectiveness and efficiency in order to develop competitive advantages in their marketplace, are eager to develop information technology on their business systems. The age of information technology provides possibilities for an effective coordination of business process. Different partners and parties transact electronically in the modern commerce environment and this creates a push factor for accounting and auditing systems to convert into paperless forms as well. Over the last decade, climate change became one of the top key concerns for all countries. More and more nations are concerned with the sustainability of the worlds environment and are trying to contribute by various policies such as reducing their carbon footprints, conserving on resources, building greener environments and preserving wildlife habitats. The challenge is to maintain economic growth without threatening the long term survival prospects of mankind. One of the key issues with regards to the environment is deforestation. Food and Agricultural Senior Forestry Officer, Dieter Schoene, said, at a United Nations Framework Convention on Climate Change workshop in 2006, that We are working to solve two of the key environmental issues deforestation and global warming at the same time The removal of trees causes many problems including destruction of natural habitat and damage to our atmosphere. One reason for deforestation is the production of paper. Paper pulp is made of wood. Paper production accounts for about a large percentage of felled trees, and thus paper conservation has been a key concern for the world with plenty of researchers, conservation groups, campaigns and initiatives with the aim of reducing paper usage. A typical sale transaction will consist of but not limited to: the quote, the purchase order, the proforma invoice, the delivery note, the sales invoice. This means that one transaction will use at least five pieces of paper and this does not include other documents like the bank payment advice, beneficiary advice and other functions that lead to the sale. In 2007, Singapore had at least 160,000 small medium enterprises. If each business had a conservative average of 20 sale transactions per month, 16 million sheets of paper would have been used which is the equivalent of 32,000 reams of paper. That would mean to the world a lost of at least 1,800 trees every month just because of Singapores SMEs alone. Paperless system is used for automating the accounting information processes. Automation in accounting system means reducing the paper dependency, and it will provide effectiveness. An effective paperless business system will make paper an option rather than a necessity and thus reducing the usage of paper in the corporate world. It is for this reason that paperless systems have also become a need for business processes with many professionals believing that going paperless is no longer an option but a must. Another reason is that paperless systems involve technology which could make the business much more effective. The rapid rise of paperless business solutions and providers around the world goes to show that more and more businesses have identified pursuing a paperless office as a strategy that can help them gain a competitive advantage in their marketplace. It has been observed that internationally (Hannon, Neal 2004) many regions are adopting and shifting towards electronic transactions, electronic business systems and even the development of Extensible Business Reporting Language (XBRL), a standardized digital language for business financial reporting. The EU for example already has a large and extensive list of directives covering the usage of electronic transmission of financial transactions, customs and trade documents, taxation issues, online privacy and security. Almost all countries in Asia have electronic transaction laws, with the exception of Sri Lanka and Nepal which have pending legislation. In Singapore there are many statutes that govern the administration of documents within organizations. A recent addition is the Electronic Transactions Act 2010 where it is specifically stated that where a rule of law requires any document, record or information to be retained, or provides for certain consequences if it is not, that requirement is satisfied by retaining the document, record or information in the form of an electronic record if conditions are satisfied (Singapore Statutes). The Singapore Standard for Auditing, namely SSA 500, also deals with electronic documentation. It has specified that electronic evidences are accepted as long as they fulfill the requirements. However it has also stated that electronic evidences are not as reliable as original documents. This contradicts the Electronic Transactions Act 2010 where the original documents may actually be in electronic forms. It is in the above context that this study attempts to investigate the awareness of the implementation of the Electronics Transactions Act 2010 in Singapore. It further attempts to examine whether such awareness translates into an intention to adopt paperless accounting systems and if there is no intention to adopt paperless accounting systems then the reasons for companies resisting the intention to pursue a paperless office. For the above purpose, the study will conduct a survey on the awareness of paperless accounting and the Electronic Transactions Act 2010 in Singapore and whether it has impacted the way businesses operate in various industries. It will also survey on the reasons that hamper businesses from adopting electronic transactions as part of their operation models. The study will also attempt to find out what can be possible push factors to help businesses adopt paperless accounting. LITERATURE REVIEW The case for paperless accounting and chasing paperless offices have been researched and discussed by many practitioners and researchers, yielding a lot of literature on this topic both in popular and academic sources 2.1 The Case for Paperless Accounting Paperless accounting is based on electronic transactions where all business transactions are recorded electronically. The literature available on this topic is generally from popular sources with very little scholarly research attempted. The literature on paperless accounting from both popular and academic sources is primarily targeted on the benefits of going paperless, ways to implement a paperless office. They are focused on building the case for businesses to adopt a paperless strategy. Many researchers and practitioners believed that businesses must adopt paperless processes as part of their strategies. As a company grows and the transactions increase it will require a paperless system for its business processes (Webster 2004). James Blaylock (2005) believed that Going paperless is no longer an option, but must for a CPA (Certified Public Accountant). Businesses have to go paperless in order to keep up with their competition. The mentality has changed. For example in 2005, a survey by PCPS/Texas Society of CPAs National Management of Accounting Practice (MAP) showed that 41% of CPA respondents indicated that they would consider going paperless, and 20% already have done it. 25% of the firms are planning to go paperless, but 13% will not consider it. Later in 2008, CCH Incorporated surveyed accountancy practitioners who have implemented paperless system. Of those of were surveyed, 95% would recommend the idea of setting up paperless offices to other users. However some researchers have also challenged the notion that paperless is the way to go. Paper is still the most widely used form of document medium due to its many benefits that is not easy to replace and will still co-exist with electronic documents in the long term (Liu and Stork, 2000) Paper usage cannot be reduced significantly unless work practices are re-organized and the digital alternative to paper has to be improved. Until that happens, offices will still most likely have paper around (Sellen 2003). This view is further re-emphasized by Gragg (2004) where he pointed out that it is difficult to depend solely on electronic documentation due to swift developments in software technology and hard copies will unlikely go away permanently. It is also wrong to assume that there will be no printing costs in a paperless office since a lot of people will carry on to print out the documents that are sent to them electronically, even if huge investments have been made to obtain technol ogy that help to store documents digitally. What Sellen and Gragg observed in 2003 and 2004 respectively still hold true today. The world usage of paper is still increasing. Some businesses still stick to paper. Even those which have invested in technology to automate their business processes still rely heavily on paper documents. For example, it is not uncommon to see executives printing out hard copies of their email correspondences. Logistics and shipping companies still require hardcopies of the bills of lading and certificates on goods. Banks and tax authorities still require hardcopies of hand-signed institutional documents. In such cases, businesses should look at usage of recycled paper which is more environmentally friendly although the ultimate aim should still be at reduction eventually. Therefore the case for paperless offices is very obvious with many benefits that all businesses should strive to achieve. Paperless accounting can bring about increased efficiency while at the same time lowering the costs of accounting (Gullkvist 2002). Brian Steinert, director of specialty software product management at CCH, in a supplement to Accounting Today, said that Because of the amazing efficiencies that result from streamlined, integrated workflows; because of the greater productivity brought about when professionals have anytime/anywhere access to what they need and anywhere/anytime ability to collaborate with their peers; because young professionals expect and embrace paperless processes; because all professionals will spend more time on high-level, high-value work; because money will be saved in the long run simply by buying and storing much less paper. Cost reduction will be the primary objective for many vendors who are considering implement paperless business processes (Davis 2005). Reduction in paper usage will also reduce the damage to the environment. The amount of literature available on paperless accounting suggests that it is a widely known concept around the world. However the lack of literature on the adoption rate of paperless accounting systems even in the United States and Europe, which are considered to be more developed in terms of technology, suggests that the actual awareness of the public is much lesser. A survey on the awareness of paperless accounting in Singapore should yield negative results. 2.2 Electronic Transactions Act in Singapore Many regions around the world are experiencing pressures for legal and regulatory changes due to the growth of paperless offices. The paperless office demands that transactions are documented electronically. Therefore the laws related, for example taxation and contract laws, need to be updated to recognize digital records of transactions as legal documents. As the information technology environment develops over time, nations will also move to improve their laws governing electronic commerce. This can be observed from the United Nations Convention on the Use of Electronic Communications in International Contracts (UN Convention), adopted by the General Assembly of the United Nations on 23rd November 2005 which was based upon the UNCITRAL Model Law on Electronic Commerce issued in 1998. The main driver for the new Convention was the fact that the electronic commerce environment in 2005 was very different from 1998 due to the evolution of the Internet. Singapore, being the first country in 1998 to follow the UNCITRAL Model Law on Electronic Commerce, on 7 July 2010 was the first Asian country to confirm its alignment to the new Convention, which is aimed at minimizing differences between laws in different countries. Therefore Singapore needs to update its Electronic Transactions Act (ETA) 1998 to complement the UN Convention and this resulted in ETA 2010. The ETA 2010, although based on the one in 1998, has introduced many key changes, one of it being Clause 9 which provides that Where a rule of law requires certain documents, records or information to be retained, the requirement is satisfied by retaining them in the form of electronic records subject to certain safeguards. If the rule of law already expressly provides for such retention in electronic records, the clause will not apply. A public agency may impose additional requirements for the retention of electronic records under its jurisdiction. This is the critical change that allows for the feasibility of a paperless office as businesses are no longer required to keep paper records of their business transactions by law. Besides financial reporting purposes, the other reason that companies archive their financial transactions is for audit purposes. In the Singapore Standard on Auditing under SSA 500, A31 states that Audit evidence in documentary form, whether paper, electronic, or other medium, is more reliable than evidence obtained orally (for example, a contemporaneously written record of a meeting is more reliable than a subsequent oral representation of the matters discussed) This is consistent with the ETA 2010 and further enhances the notion that companies no longer have to generate invoices in paper forms. Businesses can choose to issue their invoices in digital formats to their clients. The digital invoice will be recognized in the eyes of the law as a legal document. As the ETA 2010 was passed only in July this year, it is expected that most executives will be unaware of this change in the Act and subsequently, most will not have plans to adopt paperless accounting systems yet. The survey will attempt to determine if this is indeed the case. METHODOLOGY The primary research instrument used in this paper is a questionnaire which is piloted among members of the public working in finance related positions across a wide range of industries. The diversity of the members surveyed was as wide as possible in order to obtain a good mix of responses from members in both IT-savvy industries and non IT-savvy industries. The survey was administered and collected between October-November 2010. In keeping with the topic that is being discussed the questionnaires were sent out either via e-mail as attachments or through transfers via thumb drives and respondents were encouraged to complete and return in the same manner. The questions were structured in order to get feedback of respondents awareness of the Electronic Transactions Act 2010, whether it has impacted the way their businesses operate. If it has no impact yet, the survey will aim to find out why the business has not adopted a paperless transactions as part of its operations and what factors will push the business to adopt paperless systems. Surveys were distributed to 200 possible respondents from through digital survey forms. Although the target members were requested to reply in digital formats with respect to the topic in questions, some respondents replied through their own paper formats of the survey. Instructions and explanations are clearly stated should the respondents face any difficulties in understanding the questions. RESULTS 4.1 Question one After 2 reminders, the surveys were returned by 124 (62 percent respond rate) respondents. The breakdown of the respondents according to their industries is shown in the chart below. Chart 4.1 Breakdown by Industries Although an attempt to survey a wide diversity of respondents was made, 47% of the respondents came from the Banking and Finance and the IT industry. This is highly due to the fact that almost half of the 200 surveys were distributed at 2 commercial buildings physically where the tenants at both buildings consisted mainly of companies providing financial services or IT-related services. In order to obtain a more accurate response rate for different industries, the survey should have been distributed in a fixed number per industry. It must also be mentioned that a larger sample of respondents is needed in order to obtain more accurate results that can be indicative of the total population. 4.2 Question 2 The second question of the survey was to find out whether the respondents were aware of paperless accounting. The results of the survey are shown below. Q1 Q2 Yes No Banking and Finance 32 19 13 Fashion 5 1 4 Food Beverage 13 1 12 IT 26 9 17 Logistics 4 0 4 Manufacturing 11 2 9 Pharmaceutical 1 0 1 Property 1 1 0 Retail 20 1 19 Trade 10 4 6 Government 1 0 1 Total 124 38 86 Table 4.1 Question 2 results Out of the 124 respondents, 69% of the respondents were unaware of what is paperless accounting. This is consistent with what was concluded in the literature review. Although paperless accounting is widely discussed in both popular and academic articles, the adoption and awareness rates are much lower. This is especially the case as shown by the results above, where almost 74% of the respondents who are aware of paperless accounting come from IT-savvy industries. And even within the IT-savvy industries, only 28 out of the 58 respondents (48%) are aware of what is paperless accounting. Clearly, more has to be done in order to increase the awareness. 4.3 Question 3 The third question of the survey asked if respondents are aware of the Electronic Transactions Act 2010. As discussed in the literature review, the awareness level should be low since this Act was only in effect since Jul 2010. The results of the survey are listed below. Q1 Q3 Yes No Banking and Finance 32 6 26 Fashion 5 1 4 Food Beverage 13 0 13 IT 26 6 20 Logistics 4 0 4 Manufacturing 11 0 11 Pharmaceutical 1 0 1 Property 1 0 1 Retail 20 0 20 Trade 10 1 9 Government 1 0 0 Total 124 14 110 Table 4.2 Question 3 Results The results are almost one-sided with 88% of the respondents stating that they are unaware of the Electronic Transactions Act 2010. Most are unaware that invoices no longer need to be in paper form and can be sent via electronic means. This can be considered as a failure on the part of the government when the residents of a country are unaware that the country is the first Asian country to ratify the UN Convention. The government will need to raise awareness through more media coverage, campaigns and gazettes. 4.4 Question 4 The fourth question of the survey tries to find the adoption rate of paperless accounting by businesses in Singapore. The results are tabulated below. Q1 Q4 Yes No Banking and Finance 19 0 19 Fashion 1 0 1 Food Beverage 1 0 1 IT 9 6 3 Logistics 0 0 0 Manufacturing 2 0 2 Pharmaceutical 0 0 0 Property 1 0 1 Retail 1 0 1 Trade 4 1 3 Government 0 0 0 Total 38 7 31 Table 4.3 Question 4 Results Since the results of the previous 2 questions have indicated that there is a lack of awareness of paperless accounting and the Electronic Transactions Act 2010, only 38 respondents answered this question. The rate of adoption of paperless accounting systems cannot be high. Based on these 38 respondents, only 18% of the companies implemented paperless systems. Based on the results of this survey, Singapore is on a long road to becoming a paperless society. It is worthy to note that among the 19 respondents in the Banking and Finance industry who are aware of what paperless systems are; none of them were in companies that implemented such systems. This is highly likely due to the nature of their industry where paper documents are required. 4.5 Question 5 Question 5 asked respondents, whose companies have not implemented paperless systems, the reasons behind their companies decisions. A list of 5 options was offered to the respondents and they were allowed to choose more than one. The following chart shows their responses. Chart 4.2 Reasons for not adopting Paperless Systems Out of the 38 respondents, only 3 felt that paperless systems were costly. A majority of 30 felt that their suppliers and clients required paper documents and thus there was no need for them to adopt paperless systems. This clearly shows that the respondents and their clients/supplier as well are unaware of the new Electronics Transaction Act 2010. Half of the respondents felt that paperless systems are not adopted as it was not a standard procedure in their industry. Thus if their competitors started adopting paperless systems, they will highly likely follow suit as well. 13 respondents felt that there was no need to implement paperless systems since it is not mandatory by law and 7 felt that there were not many incentives to adopt such systems. 4.6 Question 6 Question 6 surveyed all the respondents on the factors that will push their companies to adopt paperless accounting. Again, a list of 5 options was offered and respondents were allowed to choose more than one option. The chart below shows their response. Chart 4.3 Push Factors for Paperless Accounting The biggest push factor for companies to adopt paperless accounting systems is for the government to make is a legal requirement. This is indicated by the response of 66% of those surveyed. 76 of the respondents indicated that they will consider adopting paperless systems if it is one of their industry standards. Half of the respondents felt that there is a need to create more awareness of paperless accounting. It is also worthwhile to note that less than 30% of respondents are looking at incentives and costs of adopting paperless accounting. CONCLUSION This survey, carried out in late 2010, found a low level of awareness and adoption rate of paperless accounting. The results of this study must be interpreted in the light of the response rate of 62%, which were obtained after 2 reminders. The final sample size of 124 respondents is definitely not a good indicator of the total population. The fact that 47% of respondents came from 2 out of at least 8 different industries shows that the distribution of the survey was not conducted wide enough although the time given for the survey to be conducted has to be taken into consideration. Basically this means that more time and resources need to be allowed in order for a similar survey to be conducted on a wider scale. A survey that yields at least 1000 respondents that are equally distributed across different industries will be a better indicator of the total population. The results of the survey indicate low awareness of both paperless accounting and the new Electronic Transactions Act 2010. Survey respondents have indicated that there should be more awareness made about paperless accounting. This indicates that there is a lot of potential in the Singapore market for companies that provide digital document management services. The government can increase the awareness of paperless accounting by setting up a national framework for a paperless society as well. This framework should be aimed at resolving the issues that are creating resistance to paperless accounting and helping Singapore businesses to switch to paperless accounting systems progressively. When businesses adopt paperless accounting systems, there are a few authorities that will have to be involved as well. For example, the Monetary Authority of Singapore will have to look into solutions that can enable banking and financial institutions to adopt paperless business processes without compromising on risks and securities. The Accounting and Corporate Regulatory Authority will have to look into the acceptance of electronic financial statements. The Inland Revenue Authority of Singapore will have to come up with solutions that enable business to file their taxes electronically. By creating such frameworks and support, businesses can be assured of a smoother and easier transition as they adopt paperless accounting systems. This will greatly reduce the resistance to the adoption of paperless business processes that currently exists. The survey results should be interpreted with caution as they indicate only respondents awareness of paperless accounting and the Electronic Transactions Act 2010. However it does indicate that there is a need for more research to be done regarding actual business adoption rates of paperless systems and the benefits that both companies and the environment enjoy with the reduced usage of paper.

Friday, January 17, 2020

Level of Awareness of BSTM Students Essay

This chapter is divided into five parts: (1) Background and Theoretical Framework of the Study, (2) Statement of the Problem and Hypothesis, (3) Significance of the Study, (4) Definition of Terms, and (5) Delimitation of the Study. Part One, Background of the Study and Theoretical Framework of the Study, presents the rationale for choosing the problem and the Theoretical Framework upon which study was anchored. Part Two, Statement of the Problem and the Hypotheses, states the main and the specific problems of the research including the hypotheses. Part Three, Significance of the Study, cites the benefits that may be derived from the findings of the investigation. Part Four, Definition of Terms, gives the conceptual and operational meanings of the important terms used in the study. Part 5, Delimitation of the Study, specifies the scope and coverage of the study. Background and Theoretical Framework of the Study Capiz is a 1st class province of the Philippines located in the Western Visayas region. It is dubbed to be rich in sea food products, and more likely to the brilliant Capiz shell that is produced here, making them as a decorative lantern, windows, vases, etc. Aside from this, the Province of Capiz also holds good fishing grounds and a major contributor in the aquamarine industry of the Philippines. To add, there are more to this in Capiz, with protected minerals, limestones, and gold from unexplored caves. (Captivating Capiz Brochure) Capiz is known for its seafood, but apart from that Capiz has a lot more to offer. Talking of many things to offer we have cultural, we have religious, we have food or palate heritage and most all of we have our own built heritage. Traditionally, it is classified as intangible or tangible, movable or immovable, natural or cultural, personal or communal. Usually, heritage is perceived as something without use or practical value and has no return of investment. Moreover, some view its preservation as something contrary to modernization, westernization or globalization, which are concepts equated with development. (Zerrudo) Nowadays, the Province of Capiz nurtures the aesthetic beauty of the places. Several major events have been venue in the Province of Capiz and making this as a promotion to the developing province. Culinary tourism is now one of the boast of the province but to enhance the developing place several of the heritages are now open to the public for educational purposes and awareness. Apparently, the Province of Capiz also treasures the heritage of both ecological and cultural areas; it may be tangible of intangible aspects of heritage. So much of Capiz contributed to the History of the Republic of The Philippines, many of the prominent persons came from the Province that made a great change to the renewal of the country, and many of the places have been preserved for the commemoration of the history that has happened in the place. Heritage conservation is action taken to sustain the value, meaning and significance of cultural resources from the past, for the use of the present and inspiration of future generations. And all decisions of conservation are based on the significance and meaning, the core value of a heritage resource. There are various types of significance such as historical, architectural, aesthetic, spiritual or social. It is established through physical, oral and archival research and study and is embodied in the place itself, its fabric, a setting, use, associations, meanings, records, related places and related objects (Australia ICOMOS, 1999). Heritage conservation is about protection and promotion of heritage significance or making heritage meaningful to the community. (Zerrudo) Heritage conservation maintains links with our past by preserving significant structures, historical and cultural sites and settings. Our built heritage is evidence of our political history and socioeconomic development; it reflects our shared values, and is tangible proof of Filipino excellence and creativity. This study is focused on examining how Tourism Students of Filamer Christian University are aware of the preservation of heritage sites in the Province of Capiz. Figure 1 shows the framework of the study. INDEPENDENT VARIABLEDEPENDENT VARIABLE Figure 1. The participants’ assessment of awareness of the heritage sites and the preservation process of the heritage sites in the Province of Capiz as influenced by certain personal factors. Statement of the Problem and the Hypotheses This study aimed to determine the perceived level of awareness of the Tourism Students of Filamer Christian University towards the heritage sites and the preservation process. Specifically it sought to answer the following questions: 1. What is the level of awareness towards the heritage sites in the Province of Capiz are as assessed by the participants taken as an entire group and classifies according to: (a) age. (b) sex, (c) year level, (d) district? 2. What is the level of awareness of Bachelor of Science in Tourism Management in Protecting and Preserving the Heritage Sites of Capiz and participants are taken as an entire group and classifies according to: (a) age, (b) sex, (c) year level and (d) district? 3. Are there significant differences in the level of awareness towards the heritage sites in the Province of Capiz are as assessed by the participants taken as an entire group and classify according to: (a) age. (b) sex, (c) year level, (d) district? 4. Are there significant differences in the level of awareness of Bachelor of Science in Tourism Management in Protecting and Preserving the Heritage Sites of Capiz and participants are taken as an entire group and classify according to: (a) age, (b) sex, (c) year level and (d) district? 5. Are there significant relationships among the level of awareness towards the heritage sites in the Province of Capiz are as assessed by the participants taken as an entire group and classify according to: (a) age. (b) sex, (c) year level, (d) district? In view of the aforementioned problems, the following hypotheses were advanced: 1. There is no significance differences in the level of awareness towards the heritage sites in the Province of Capiz are as assessed by the participants taken as an entire group and classifies according to: (a) age. (b) sex, (c) year level, (d) district. 2. There is no significance differences in the level of awareness of Bachelor of Science in Tourism Management in Protecting and Preserving the Heritage Sites of Capiz and participants are taken as an entire group and classifies according to: (a) age, (b) sex, (c) year level and (d) district. 3. There is no significance relationships among the level of awareness towards the heritage sites in the Province of Capiz are as assessed by the participants taken as an entire group and classifies according to: (a) age. (b) sex, (c) year level, (d) district. Significance of the Study The results of this study may be beneficial to the following: Provincial tourism office. The result of this study may be beneficial to the provincial tourism office in developing the Province of Capiz as a tourist destination. Local government units. The local government units may use the findings from this research as a guide to develop the heritage sites in the Province of Capiz. Local businessmen. Local businessmen may find the result of the study useful in customizing products to satisfy the needs of the tourist. Colleges and universities. The results of the study may provide insights to school administrators, especially those offering hospitality management programs in promoting community awareness and helping the Province of Capiz boosts its local tourism. Researchers. The investigation may greatly help other future researchers who wish to replicates this study. Definition of Terms For the purpose of clarity and precision, important terms in this study were given their conceptual and operational meanings: Awareness — Heritage — a broad concept that includes tangible assets, such as a natural and cultural environment, encompassing landscape, historic places, sites and built environment as well as intangible assets such as collections, past and continuing cultural practices, knowledge, and living experiences (ICOMOS 1999). Preservation — is the maintenance of something, especially something of historic value, in an unchanged condition. Protection — is the act of preventing somebody or something from being harmed or damaged, or state of being kept safe. (Microsoft ® Encarta ® 2009.  © 1993-2008 Microsoft Corporation. All rights reserved). Chapter 2 Review of Related Literature A lot has been written about heritage tourism. Richards (1996; 2000) for example views tourism as heritage – it is one of the most powerful modern traditions. In a broad view, he connects heritage tourism with the UNESCO World Heritage Convention, gives the profile of cultural and heritage tourists and explains current trends and future directions of this type of tourism. Poria (2001) challenged the present approach to heritage tourism researching specifically the tourists’ perception of the site while Chen (1988) examines travel motivation of heritage tourists. Masberg and Silverman (1996) deal with visitor experiences at heritage sites. Bauman (1995) wrote about politics of historical representation of the heritage. The importance that must be given to local landscapes in the planning of cultural and/or historical attractions is the subject of Teo’s and Yeoh’s (1997) study on remaking local heritage for tourism. The title of the Herbert’s (1995) book ‘Heritage, Tourism and Society’ reveals a broader approach to the issue although it is of a greater value to the heritage manager than the tourism practitioner since it relates mostly to exploration of the concept of heritage and its troublesome connections with tourism. Boniface and Fowler (1993) write about heritage and tourism in ‘the global village’ from the aspect of heritage sites protection assigning responsibilities to each of the actors in the chain. They also write about heritage presentation and interpretation. How museums compete with tourism in the production of ‘heritage’ is the subject of Kirshenblatt-Gimblett’s book ‘Destination Culture: Tourism Museums, and Heritage. The authors of the book reviewed here have previously also written a lot about the subject focusing on some of the aspects presented in the book in a more integrative way. The previous list is only an excerpt from the existing literature on heritage tourism and shows how ‘hot’ this subject has been for more than a decade. Still, the authors mainly focus on one or two aspects of heritage tourism while the book Heritage Tourism probably for the first time provides a comprehensive review of the main issues and concepts relating to the subject. It considers the area broadly to include culture and nature in both urban and rural contexts, and presents an in-depth discussion of important global issues. Its inclusive approach to heritage as well to cultural tourism is of a great value since most of other texts focus only on one aspect of the heritage (for ex. built heritage, natural heritage). (Timothy & Boyd, 2003) Cultural heritage, whether built or living, is one of the most salient elements of the global tourism system. Many destinations rely almost entirely upon art, culture and built patrimony for their economic well-being and most devout non-heritage destinations have some elements of culture that can be shares with visitors as part of the tourism product mix. More places, such as some Caribbean islands, are beginning to realize heritage as a potential tool for diversifying their tourism economics. Heritage tourism encompasses all elements of human past and the visitor experiences and desire associated with them. Serious heritage tourist seeks meaningful, educational or spiritual experiences, or a combination of these. (Timothy, 2011) Chapter 3 Research Design and Methodology This chapter has three parts: (1) Purpose of the Study and Research Design, (2) Methods, and Data Analysis Procedure. Part One, Purpose of the Study and Research Design, restates the purpose of the study, describe the research design, and clarifies the variable used Data-gathering instrument Two (2) data gathering instruments used in the study were in the Index of Heritage Sites and the Preservation and Protection process. The questionnaires were taken at face value. Index of heritage sites (IHS). The Index of Heritage sites determined the awareness level of Bachelor of Science in Tourism Management of Filamer Christian University. The Index of Heritage Sites and the Preservation and Protection process contained two columns. The first column contains the statement of awareness, while the second column requires the participants indicate the importance of different measurement items related to Level of Awareness of the existing Heritage Sites of the province of Capiz. The following scores and descriptions were used: ScoreResponse 4 Conscious Competence 3 Unconscious Competence 2 Unconscious Incompetence 1 Conscious Incompetence

Thursday, January 9, 2020

Benefits Of Financial Ratios And Analysis - 1816 Words

Introduction Droms and Wright (2010) state, â€Å"adequate financial planning is a key element in the success of any business venture. Conversely, the lack of adequate financial planning is a key element in the failure of many business enterprises† (p. 107). For the purposes of this paper, the benefits of using financial ratios to analyze the balance sheet, income statement, and the statement of cash flow will be discussed. The author will choose two key ratios for a review of how they best serve her purposes, and why. Additionally, the dangers of overanalyzing ratios will be discussed and the pitfalls for shareholders, for the owner of a small company, and for a banker assessing risk will be included. Benefits of Financial Ratios and†¦show more content†¦Ratios are used to interpret the financial situation and performance of the company differently depending upon who is assessing the information, what problem they are trying to solve, and/or what decision they trying to make. Balance Sheet. The balance sheet represents the stock of assets, liabilities, equities with in a company; they are used to view the financial condition of a company at a given moment in time (Droms and Wright, 2010, p.33). Ratios that are beneficial to assessing the financial health of the company from the balance sheet include: net working capital, return on assets, and long term debt/equity. Net working capital is important and beneficial to balance sheet analysis as it reflects the company’s short-term liquidity or ability to meet its financial obligations as they become due (Droms and Wright, 2010, p. 35). This is an important measure for bankers and other lenders as they decide whether or not to fund your company. An increase in net working capital is considered a negative cash flow, making it not available for equity. Net working capital is calculated by subtracting the current liabilities from the current assets. The rule of thumb for bankers and lenders is to have twice the amount of current assets over the current liabilities. Return on assets measures the company’s ability to turn assets into