Wednesday, August 26, 2020

Relationships Between Travel and Tourism Organisations

Instances of associations cooperating Tour administrators and Travel specialists These two areas are associated on the grounds that a movement organization sells occasions for a visit administrator who will assemble the entire bundle . e. g. Lunn poly which is an overall travel organization sells occasions for Kuoni which is a visit administrator that has some expertise in extravagance occasions. Attractions and Transport administrators These two divisions are associated in light of the fact that when heading out to Buckingham Palace there are transport courses and cylinder courses which direct you directly to the area of Buckingham Palace.London Underground has declarations on their Victoria line at Green Park which discloses to you when you ought to get off on the off chance that you are visiting Buckingham Palace. Transport administrators and Tour administrators These two parts are associated by visit administrators arranging occasions and requiring a vehicle administrator to give transport to the client to get to the goal e. g. Thomascook composes occasions for clients, and afterward works with Easyjet to get the client there. What is basic possession? This exists if a substance or elements have a possession or value enthusiasm of 5 percent or more in another entity.Different sorts of proprietorship Sole broker is the point at which the business is completely claimed and overseen by one individual, however others can be utilized to help maintain the business. Associations have at least two proprietors. They work, oversee and are answerable for the running of the business. Singular accomplices may focus on a specific part of the business where they have master information. Private restricted organization implies individuals from general society can't accepting the offers and the investors can't accepting or sell their offers without understanding from the other shareholders.Family claimed organizations or bigger organizations, for example, Virgin would fit i nto this classification. Open restricted organizations have shares on the securities exchange and can be purchased and sold by any individual from people in general, thusly the organization can raise further capital and extend their assets. Tesco and British Telecom are such models. Visit administrator and trip specialists Thomas Cook (trip specialists) and Airtours (visit administrator) cooperate this encourages the two organizations to pull in a more extensive scope of clients. Transport administrator and visit operatorFirst decision (visit administrator) and Thomson aviation routes (transport administrator) cooperate to offer the open a more extensive scope of goals and a superior in-flight understanding. Connection between areas Public segment and Private segment Hyde Park is probably the biggest park in focal London and this is in the open segment. This park has been isolated into two in view of Lake Serpentine. Along this lake are various attractions to see and appreciate. Ser pentine Bar and Kitchen as of late restored authorized café selling hot and cold suppers, bites and drinks.This goes under the private segment. Connection between divisions Voluntary Sector and Private segment The Zoological Society of London (ZSL) is a cause committed to the overall preservation of creatures and their environments. This goes under the Voluntary division. Inside the London Zoo very close to the passage you’ll discover Oasis bistro; serving a wide scope of hot or cold food and a lot of solid choices this goes under the private part. These two parts are associated on the grounds that a movement office sells occasions for a visit administrator who will assemble the entire bundle . . g. Lunn poly which is an overall travel organization sells occasions for Kuoni which is a visit administrator that has some expertise in extravagance occasions. Each time Lunn poly sells an occasion they will get commission. Kuoni occasion bundles are very costly, and advance to man y individuals meaning large commissions. They point in cooperating is to augment the benefit that can be made. First decision (visit administrator) and Thomson aviation routes (transport administrator) cooperate to offer the open a more extensive scope of goals and a superior in-flight experience.First decision compose the goal and living courses of action while Airtours sort out getting the client to the goal. First decision increases a more extensive scope of transportation alternatives while Thomson Airways acquires clients meaning more benefit. Hyde Park and Serpentine Bar and Kitchen cooperate impeccably on the grounds that while walking around the recreation center clients may get ravenous and need something to eat which is the place Serpentine Bar and Kitchen comes in selling hot and cold suppers, bites and beverages. Hyde Park acquires benefit while Serpentine Bar and Kitchen acquires clients.

Saturday, August 22, 2020

Iraq and the Kurdish Problem A History free essay sample

A nitty gritty gander at the historical backdrop of Iraq and the disappointment of the Kurdish individuals who have been battling for autonomy. In this paper, Iraq and the Kurdish individuals are talked about in incredible detail. The paper examines the impact of the British in the locale and the extension of Kurdistan to turn into a piece of Northern Iraq. The paper contains an inside and out record of the historical backdrop of Iraq and the Kurds battle for freedom and the battle against Arab Nationalism. From the paper: The Iraqis were to give due respect to the Kurds with respect to their way of life and language. The settlement had impressive repercussions, nonetheless, for the eventual fate of Iraq. Tremendous oil incomes would collect from the Mosul region, yet the incorporation of countless very much equipped and eager Kurds in Iraqi domain would keep on plagueing Iraqi governments.

Friday, August 21, 2020

Backpack Essentials for College

Backpack Essentials for College Remember when you used to get a list of school supplies to buy during elementary school years? Well, I’m about to bring that back and do “School Supplies: College Edition!” Below are a few things that I found helpful in my success in college. 1. Laptop Having a personal laptop has been one of the best purchases for school. As a college student, it’s easier to take fast notes on a laptop to keep up with the pace of professors. It’s also an easier way to organize the thousands of files that accumulate from all the classes you take. If purchasing a laptop is a concern for you, Illinois has many libraries and facilities that offer laptop and computer access for all its students. Tech Zone Illini Union 2. Books for class While professors provide lecture slides for most of their classes, it’s important to stay on track by reading the textbook prior to lecture. The Illini Bookstore has all the textbooks and materials you will ever need during your four years at Illinois! On top of that, it’s conveniently located in the center of campus! 3. Planner Staying organized is crucial during college. You’ll be busy with classes, homework, various registered student organizations (RSOs), intramural sports, volunteering in neighboring communities, and attending sporting events on the weekends. To keep all of these aspects of your life balanced, it is important to schedule them in a designated planner to ensure that you don’t miss out any opportunities. 4. Pens, pencils, highlighters. This is kind of a given, but a lot of students tend to forget these basic instruments. Pens and pencils are important to have, especially during exam days. Most exams are taken via scantron, so it is important that you have at least two during the day of the exam. This is definitely not a comprehensive list, but it’s a good list to get you started on the right track in college! Follow these few simple steps and add a few of your own, and you’ll start to get the gist of the life of a college student in no time! Kripa Class of 2020 I'm majoring in Psychology, minoring in Spanish, and pursuing a pre-dental track. It seems like I’m all over the place, but that’s what I like about college! I get to choose to study what I’m interested in, and I’m happy to be doing just that at Illinois.

Backpack Essentials for College

Backpack Essentials for College Remember when you used to get a list of school supplies to buy during elementary school years? Well, I’m about to bring that back and do “School Supplies: College Edition!” Below are a few things that I found helpful in my success in college. 1. Laptop Having a personal laptop has been one of the best purchases for school. As a college student, it’s easier to take fast notes on a laptop to keep up with the pace of professors. It’s also an easier way to organize the thousands of files that accumulate from all the classes you take. If purchasing a laptop is a concern for you, Illinois has many libraries and facilities that offer laptop and computer access for all its students. Tech Zone Illini Union 2. Books for class While professors provide lecture slides for most of their classes, it’s important to stay on track by reading the textbook prior to lecture. The Illini Bookstore has all the textbooks and materials you will ever need during your four years at Illinois! On top of that, it’s conveniently located in the center of campus! 3. Planner Staying organized is crucial during college. You’ll be busy with classes, homework, various registered student organizations (RSOs), intramural sports, volunteering in neighboring communities, and attending sporting events on the weekends. To keep all of these aspects of your life balanced, it is important to schedule them in a designated planner to ensure that you don’t miss out any opportunities. 4. Pens, pencils, highlighters. This is kind of a given, but a lot of students tend to forget these basic instruments. Pens and pencils are important to have, especially during exam days. Most exams are taken via scantron, so it is important that you have at least two during the day of the exam. This is definitely not a comprehensive list, but it’s a good list to get you started on the right track in college! Follow these few simple steps and add a few of your own, and you’ll start to get the gist of the life of a college student in no time! Kripa Class of 2020 I'm majoring in Psychology, minoring in Spanish, and pursuing a pre-dental track. It seems like I’m all over the place, but that’s what I like about college! I get to choose to study what I’m interested in, and I’m happy to be doing just that at Illinois.

Sunday, May 24, 2020

Grief The Reason Behind Personal Fable and Imaginary...

Grief is an unimaginable pain that people feel at certain times in their life. Sometimes the heart wrenching pain of grief changes the way people think about the world. People soon begin to feel that they are alone in the world. These people believe that their life is so bad, that nobody out there in the world could possibly be going through the same pain as they are. They feel watched and judged. These people believe they are unique and rare. Holden Caulfield, a character from the novel, The Catcher in the Rye, and Lindsay Weir, a character from the TV Show, Freaks and Geeks, share similarities with dealing with grief through personal fables and imaginary audience. The definition of personal fable is where someone believes that they are unique in everyway possible. This ties in with imaginary audience, which means someone seeking for attention, or believing that they are constantly being watched. This ties in together, because when a person is going through a personal fable, they so metimes focus on themselves, and believe that people are focusing on them as well. It is common for adolescents to feel this way. Holden and Lindsay prove this theory. In chapter 5 of The Catcher in the Rye, Holden speaks of his younger brother Allie. Allie passed away at a young age and ever since his death, it has been hard on Holden. Holden speaks of how Allie was smart and amazing. He speaks of memories he has of Allie, almost as if that would help his pain. (Salinger, 38). In Freaks andShow MoreRelatedSummary of She Dwelt Among the Untrodden Ways11655 Words   |  47 Pagesalways preserved a mysterious silence on the subject of that Lucy, repeatedly alluded to or apostrophised in his poems, and I have heard, from gossiping people about Hawkshead, some snatches of tragic story, which, after all, might be an idle semi-fable, improved out of slight materials.[21] Critic Herbert Hartman believes Lucys name was taken from a neo-Arcadian commonplace, and argues she was not intended to represent any single person.[22] In the view of one Wordsworth biographer, Mary MoormanRead MoreMID TERM STUDY GUIDE Essay16611 Words   |  67 Pagesdevelopmental concerns only. 12. Counseling is a process that may involve all of the following except: (16) a. personality change. *** b. individual and group counseling. c. consultation. d. administration. 13. Which of the following are categories of personal strengths that are positive developmental outcomes of resilience? (12) a. High expectations, care and support, problem-solving b. Opportunities to participate, high expectations, autonomy c. Social competence, autonomy and purpose *** d. HighRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pageson Terminology The special terminology of European semiotics and structural linguistics may be unfamiliar to many American readers. It is impossible to give full definitions of all the terms that occur in this book without discussing the theories behind them at considerable length. It is hoped, simply, that the following explanations will give the reader a basic orientation. To accomplish this, references are provided to the key theoretical passages in the fundamental writings of linguistics andRead MoreStrategy Safari by Mintzberg71628 Words   |  287 Pagesnumber of helpful suggestions, and to Maeve Quaid, Doug Torgerson, and Melissa Nadler. We also express our appreciation to Denise Fleck for doing the index. — I — AND OVER HERE, LADIES AND GENTLEMEN: THE STRATEGIC MANAGEMENT BEAST A fable to begin, often referred to, seldom known: THE BLIND M E N A N D THE ELEPHANT by John Godfrey Saxe (1816-1887) It was six men of Indostan To learning much inclined, Who went to see the Elephant (Though all of them were blind) That each by observation

Thursday, May 14, 2020

Leaders Of The 19th And 20th Century Essay - 1316 Words

A series of historical events has transformed America into a land that grants its citizens more opportunities and allows them to express themselves more freely. John Quincy Adams once said,† If your actions inspire others to dream more, learn more, do more, and become more, you are a leader.† Society will forever be grateful to the many pioneers who courageously embraced major leadership roles and enhanced the quality of life for others. Leaders of the 19th and 20th century appeared to be more aggressive and consistent in their pursuit to implement change. Being an advocate for injustice and ensuring the passing of laws were not sought after to redeem bragging rights; the point was to make life better. Leadership today has taken on a new definition and appearance due to the advancement of technology and lack of knowledge about how far we have come as a newly improved generation. The decisions that one makes rightful intertwine with their leadership style, which rest upon the lessons taught by their mentor and personal experiences. Some of the world’s most influential leaders such as Abraham Lincoln, Martin Luther King Jr., and Winston Churchill will always be distinct leaders who people can model themselves after because of their leadership rituals and strategic tactics. In order to develop more influential leaders, people must educate themselves on past policy makers and how they implemented change. Abraham Lincoln, one of the most discussed Presidents, has earned a lotShow MoreRelatedThe 19th And 20th Century Imperialism1297 Words   |  6 PagesThe 19th and 20th century imperialism was substantially about the exploitation of the empires colonies and thus was not a necessarily an ‘civilizing mission’. During the 19th and 20th century European powers tried to justify their actions, by claiming that they were trying to re-educate the native population through education, this included Christian missionaries which were placed throughout Asia, Africa and Latin America. However, it became apparent that these powers gained significant wealth byRead MoreReflection On The American Culture1384 Words   |  6 Pagesthat these books use in providing information about the evolution of the US culture. The paper examines the relationship between these three sources and ways they challenge or inform an understanding of the American society during the late 19th and early 20th cen tury. There is an analysis of the efficiency of the issues tackled by these books in influencing the contemporary discourse surrounding American culture. The major argument of this paper is that Crabgrass Frontier, Manifest Destination and MuscularRead MoreBlack Americans And The Civil War Essay961 Words   |  4 Pageshumiliation of Jim Crow, the terror of the Ku Klux Klan and other like-minded organizations, and the weight of oppressive legislation. These challenges resided in the consciousness of Black Americans at the turn of the 19th century, and carried on into the 20th century. The 20th century is referred to as the Age of Quest. Black Americans were questing for agency, the ability to actualize oneself in the world, while struggling with numerous crises. The four locations of crisis for Black Americans wereRead More19th and 20th Century of Europe932 Words   |  4 PagesEurope in the 19th and 20th centuries Introduction During the 19th and 20th century, Europe witnessed its so-called demographic transition, with a fall in birth rates and an even greater fall in mortality rates, which led to a rapid increase in the population. The demographic transition was essentially a result of a decrease in chronic infectious diseases like tuberculosis, syphilis, diphtheria, measles, dysentery, and typhoid fever. The wage dispersion evidence suggests that the middle ofRead MoreThe Rise Of The 19th Century1441 Words   |  6 PagesThe 19th century contributed to Europe’s history in the form of ideologies. In contrast to the 20th century, there were no wars or acts of violence used to support these ideologies; instead the forces of capitalism drove the history of the 19th century. By this notion, the last time Europe had experienced extreme forms of violence was during the French Revolution, therefore the decades before the 20th century were relatively peaceful. In the summer of 1914, Europe crossed the point of no return withRead MoreEssay On Environmental Pollution706 Words   |  3 Pagesforward to the Industrial Revolution of the 19th century and that was when the Earth experienced the highest rates of environmental pollution. After the machine invention from printing press and later motor vehicles, the pollution menace started enveloping the environment and negative effects began to be seen. The unplanned industrialization, mostly in the developed nations, stimulated its spread. Together with the amazing advancements in technology, the 19th century’s Industrial Revolution introducedRead MoreThe Middle East1661 Words   |  7 PagesHaving set the benchmark of a modern civilization due to economic and industrial superiority, Western European powers had contemptuous feelings toward the Ottomans’ primitive regimes and their internal strife. In fact, the 17th and 18th centuries in the Middle East were periods marked by severe financial crisis, increased decentralization, and stronger external control by western nations. It was clear that members of Ottoman and Persian military and bureaucratic organizations needed to prove themselvesRead MoreThe Life Of Frederick Douglass, Web Dubois, And Booker T Washington1323 Words   |  6 Pagessubjected to subhuman cruelty. In America, the turning point for this mistreatment was the late 19th century and ear ly 20th century. With the civil war and the passage of the 13th, 14th, and 15th Amendments to the Constitution, slaves and free African Americans gained more freedom. The best path for these African Americans of the 19th and 20th centuries is to combine the ideas of great African American leaders like Frederick Douglass, WEB DuBois, and Booker T Washington. The optimal path to freedom forRead MoreDominance over Women by Men Essay905 Words   |  4 Pagesstruggles experienced by a typical woman in the 19th century. Henrik Ibsen’s play, A Dolls House illustrates the 19th century as a time period when equality among genders was not accepted. The roles of men and women in 19th century consist dominantly of the male, which is exhibited through the household, society, and the workforce. Primarily, the typical household in the 19th century indicated the male dominance. As the head of the household and ethical leader, the husband was entitled to the house andRead More Change in Life from Antebellum to the New Deal Essay1361 Words   |  6 Pageseconomic and industrial leaders. This didn’t happen instantaneously. It was a long process that took centuries to occur from when America was first colonized by England. America started slow and far behind England and other European countries in the technology race but a diverse culture and the work ethic of American people all helped to push this country forward. From antebellum America in the 19th century, to the Progressive Era in the late 19th century and early 20th century, and finally to the New

Wednesday, May 6, 2020

What Makes A Career - 970 Words

When I began this class I was under the impression that essentially all that would be required was basic photoshop classes. It was to my surprise that not only were we going to cover a multitude of different digital media tools, but that we might get a glimpse into what these different careers might actually look like. Since I didn’t have a clear goal in mind when enrolling in this course I chose to find a couple of local graphic designers and try to achieve a better understanding of what a career in this field is like. One incredibly inciteful professional was Francine Platt with Eden Graphics, Inc. Like many graphic artists she had a creative talent that she put into practice doing things like designing posters for friends, family, and church. Since BYU had a design program she pursued that idea as a career and ended up going with that as a major. This seems familiar with many people who study or pursue a career in something that has something to do with art, in that so many of them have a passion for art in some way and they put that passion into practice. When asked about her time at BYU, she revealed that at that time she wasn’t learning design with a computer, She had to develop her skills the old-fashioned way .As time went on and new technologies were developed, she had to keep up with all the latest changes in design that resulted from the use of computers. She had to self-learn programs like QuarkXpress and Adobe Photoshop. Like many graphic designers, FrancineShow MoreRelated What Makes A Successful Career Essay881 Words   |  4 Pages The reasons why people succeed in their careers are probably as numerous as the number of successful people. 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Career development isRead MoreThe Activity of Planning a Career1620 Words   |  7 PagesCareer planning is not an activity that should be done once -- in high school or college -- and then left behind as we move forward in our jobs and careers. Rather, career planning is an activity that is best done on a regular basis -- especially given the data that the average worker will change careers (not jobs) multiple times over his or her lifetime. And its never too soon or too late to start your career planning. Printer-Friendly Version Share on linkedin Share on facebook ShareRead MoreMy Future Career As A Specialist Instructor / Teacher1355 Words   |  6 PagesDaniel Pink makes a solid, science built point regarding motivation 3.0 in his book â€Å"Drive†. For the 21st century we are in need of more people that allow themselves to have autonomy, purpose and mastery in their life to become successful and achieve happiness in their careers. 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My story of the concept goes; One day before my maternity leave, I thought of how I was going to cope with the forth coming baby and also able to manage my family career effectively. I consulted with my sister and some other mothers who are all managing both their career and motherhood. With my mom’s inspiration and suggestion (a professor with over 30 years of career and

Tuesday, May 5, 2020

Cloud Computing Data Monitoring and Accessing

Question: Describe about the Cloud Computing for Data Monitoring and Accessing . Answer: Describing Cloud Computing and its effects in organizations Cloud computing plays a major role for data monitoring and accessing for business operations. It is used in both large and small scale business enterprise (Chang, 2015). Cloud computing is the technology in which people store their data an information over the cloud network. Cloud networking can be divided into IaaS, PaaS and SaaS software based on the platform for providing service (Dinh et al., 2013). Most of the business operations are relying on cloud for efficiency. Even in daily lives people are using cloud facilities for their day to day work. For example- If a person is simply updating his or her status on social media, he/she is using the cloud service for storing their update. Email is another cloud service that is used by common people in their daily life. Figure 1: Different types of Cloud Service software (Source: Dinh et al., 2013) Benefits of Cloud computing in business organizations Factors of benefits of cloud computing Its Description Wireless Access to data and information The cloud computing process helps the business in achieving wireless and remote access to the information and data (Jain Paul, 2013). The information stored over the cloud network can be accessed from anywhere. Hence, it provides the facilities of working from anywhere. The business could offer flexible working to its employees. Recovery from disaster There are many cases when the data stored in any commercial desktop gets deleted or lost. The cloud network can be used for storing data for a longer period (Kampas et al., 2016). Hence, even if the computerized system gets down, the data could be accessed from the cloud network. It would serve as the best backup and recovery option for data and information of business organization. Flexibility The cloud based system helps the business with flexibility in operations. The fluctuating bandwidth could be managed by using cloud service (Jain Paul, 2013). Hence, if there is a demand of larger transmission of data, the bandwidth could be increased. Similarly if there is a requirement of faster transfer of data, the bandwidth can be narrowed. Automatic update and addition of new features The cloud network provides update to the services automatically. The end users do not have to take the pain for searching and installing new updates. Hence, it is helpful for saving time of their users. Complete control of document The documents stored over cloud network can be edited, changed and accessed whenever it is required. The business managers can access the data and share them to their shareholders and stakeholders (Kampas et al., 2016). Hence, that data sharing can also be facilitated by using cloud services. Table1: Benefits of Cloud services in a business organization (Source: Garg, Versteeg Buyya, 2013, pp.-1023) Evaluation of advantages and Issues SaaS implication in ABC Payrolls ABC Payrolls could use the cloud based storage system for managing the vast amount of data and information of their business activities. They organize and form payrolls, taxation, and accounting for their clients. ABC Payrolls could use the cloud services for operating their data and regulating them carefully in their business operations (Wang et al. 2012). The advantages and Issues for the SaaS implementation of ABC Payrolls are pointed out below. Advantages of SaaS implication for ABC Payrolls Costing is the most important factor that has role for implication of SaaS in ABC Payrolls. Apart from it there are some other factors that play a significant role in affecting the implication of cloud service in ABC Payrolls. Figure 2: Benefits of SaaS Cloud Service software in ABC Payrolls (Source: Murthy et al., 2013, pp-645) Scalability factor- Cloud network has a large storage capacity. The fluctuating bandwidth could be managed by using cloud service (Erl et al. 2013). Hence, if there is a demand of larger transmission of data for ABC Payrolls, the bandwidth could be increased. Similarly if there is a requirement of faster transfer of data in n ABC Payrolls, the bandwidth can be narrowed. Timing factor- The importance of time factor is very crucial in business operations. The effective duration for any operations can upscale the profit or benefit gained from it (Zissis Lekkas 2012). ABC Payrolls can implement SaaS software of cloud computing for reducing the time consumption of their operations. SaaS require 20% less time consumption for development of application. Responsibility factor- The various data and information stored about the clients of ABC Payrolls is very important for successfully compliance of their goals (Dinh et al. 2013). Hence, the managers have a huge responsibility of managing the data and information. However, the cloud system deployment in ABC Payrolls would be helpful in storing all the data and information sent by the clients would automatically store over the cloud network. Remote access factor- IaaS helps the business in achieving wireless and remote access to the information and data (Garg et al. 2013). Hence, ABC Payrolls can use IaaS for getting access to data from anyplace and anytime. The information stored over the cloud network of ABC Payrolls can be accessed from anywhere. Hence, it provides the facilities of working from anywhere. Issues of SaaS Cloud Service software in ABC Payrolls Issues in implication of SaaS Cloud Service software in ABC Payrolls Description Lack of security The wireless accessibility of the cloud data also result in causing security issues (Kliazovich et al. 2012). The data of ABC Payrolls could be misused by unauthentic access. Performance issues Since all the activities would be dependent on cloud system, the system downtime would affect all activities in ABC Payrolls (Rittinghouse and Ransome 2016). It would decrease the overall performance of the company. Maintenance issues Cloud computing has serious issues for maintenance. It is an advance technology that could not be operated without proper knowledge (Kliazovich et al. 2012). Hence, ABC Payrolls could face some maintenance issue while implying the system. Table 2: Issues of SaaS Cloud Service (Source: Murthy et al., 2013, pp-649) Differentiation of the IaaS migration and implementation process for ABC Payrolls IaaS implication for ABC Payrolls has large benefits for easing their operations. The differences in implementing and migrating the system to IaaS can be understand by analyzing various factors like cost, complexity, performance, reliability, scale and application support. The analysis of these factors for differentiating between the process of migration and implementation of IaaS cloud service in ABC Payrolls has been pointed out below. Cost factor of cloud implication: IaaS migration requires less cost for application when compared to implementation of new cloud system in ABC Payrolls. The cost of implementing new cloud system would be more, as ABC Payrolls would have to pay the amount to the service provider. Thereafter they would have to install all the necessary equipment in their centers. Complexity- The migration of information system to IaaS cloud system in ABC Payrolls is more complex in operation as both cloud and non cloud system has to be operated. ABC Payrolls would have to recruit employees who are capable of managing both the system. Performance- The migration of information system to IaaS cloud server would result in better performance of ABC Payrolls. It would help in retaining some of the facilities of on premise system that has been already installed in ABC Payrolls. Reliability- The process of migration is more reliable than forming new system of IaaS cloud server in ABC Payrolls. It is due to the fact that the data and information is stored in both on-premise system and cloud structure. Scale- The scaling factor for IaaS cloud system is high for ABC Payrolls. However, the migration to cloud network has low scaling factor as the data has to be stored on both the system. Application Support- The IaaS cloud system supports various applications and software. ABC Payrolls can use the compatible applications for structuring their operational planning. Figure 3: Components retained in implementing new IaaS cloud service in ABC Payrolls (Source: Rong et al. 2013, pp- 49) Suggesting best way for introducing IaaS in ABC Payrolls The migration of IaaS cloud services are cost effective, reliable, support various applications and meets the changes in the future demands. ABC Payrolls can migrate to IaaS cloud service for managing the working ethics and social responsibility of the company. The ongoing premise infrastructure would be migrated to IaaS cloud service easily without exhausting much of resources (Gibson et al., 2012). ABC Payrolls can train their current employees to make them aware about the facilities of IaaS cloud service. ABC Payrolls can retain many feature of their on-premise system while migrating to cloud service such as some of their applications, operating system, and middleware. All these factors would be helpful for marinating their runtime of operations and meeting the needs of customers. References Chang, V. (2015).A proposed cloud computing business framework. Nova Science Publisher. Dinh, H. T., Lee, C., Niyato, D., Wang, P. (2013). A survey of mobile cloud computing: architecture, applications, and approaches.Wireless communications and mobile computing,13(18), 1587-1611. Erl, T., Puttini, R. Mahmood, Z., (2013).Cloud computing: concepts, technology, architecture. Pearson Education. Garg, S.K., Versteeg, S. Buyya, R., (2013). A framework for ranking of cloud computing services.Future Generation Computer Systems,29(4), pp.1012-1023. Gibson, J., Rondeau, R., Eveleigh, D., Tan, Q. (2012, November). Benefits and challenges of three cloud computing service models. InComputational Aspects of Social Networks (CASoN), 2012 Fourth International Conference on(pp. 198-205). IEEE. Jain, R., Paul, S. (2013). Network virtualization and software defined networking for cloud computing: a survey.IEEE Communications Magazine,51(11), 24-31. Kampas, S. R., Tarkowski, A. R., Portell, C. M., Bhatti, N. (2016).U.S. Patent No. 9,235,442. Washington, DC: U.S. Patent and Trademark Office Kliazovich, D., Bouvry, P. Khan, S.U., (2012). GreenCloud: a packet-level simulator of energy-aware cloud computing data centers.The Journal of Supercomputing,62(3), pp.1263-1283 Murthy, M. M., Ameen, M. N., Sanjay, H. A., Yasser, P. M. (2013). Software Licensing Models and Benefits in Cloud Environment: A Survey. InProceedings of International Conference on Advances in Computing(pp. 645-650). Springer India. Rittinghouse, J.W. Ransome, J.F., (2016).Cloud computing: implementation, management, and security. CRC press. Rong, C., Nguyen, S.T. Jaatun, M.G., (2013). Beyond lightning: A survey on security challenges in cloud computing.Computers Electrical Engineering,39(1), pp.47-54. Wang, C., Wang, Q., Ren, K., Cao, N. Lou, W., (2012). Toward secure and dependable storage services in cloud computing.IEEE transactions on Services Computing,5(2), pp.220-232. Zissis, D. Lekkas, D., (2012). Addressing cloud computing security issues.Future Generation computer systems,28(3), pp.583-592.

Saturday, April 4, 2020

Stock Dividends and Stock Splits Essay Example

Stock Dividends and Stock Splits Essay For investors, it is important to understand stock dividends and stock splits. Stock dividend is different from stock split.   While it is true that, in both cases, new shares of stock are issued to current stockholders, distinction between the two has been recognized.   The distinctive difference between a stock dividend and a stock split is that in the former, there is a capitalization of earnings or profits, together with a distribution of the added shares which evidence the assets transferred to capital, while in the latter, there is a mere increase in the number of shares which evidence ownership without altering the amount of the capital, surplus or segregated earnings.   In short, a stock split is but a dividing up of the outstanding shares of the corporation into a greater number of units without touching the stockholder’s original proportional participating interest in the corporation.   Stock split is basically one of form and not of substance.Concept of divi dendsA stock corporation subsists to make a profit and to allot a percentage of the profits to its stockholders.   The board of directors of a public corporation may declare dividends out of the unrestricted retained earnings which shall be payable either in cash, or in stock to all stockholders on the basis of outstanding shares held by them.   A dividend is that part or portion of the profits of a corporation set aside, declared and ordered by the directors to be paid ratably to the stockholders on demand or at a fixed time.   It is a payment to stockholders of a corporation as a return on their investment.   It is a feature of a dividend that all of the stockholders of the same class share in it in proportion to the respective amounts of stock which they hold.Without disturbing the capital stock, a dividend is an aggregate amount which can be shared among stockholders.   The term has been considered as suggesting that there must be a surplus or profits to be divided.   To warrant the declaration of dividends, there must be actual bona fide surplus profits or earnings over and above all debts and liabilities of the corporation.   Although a corporation has earned no profit from the current period, it may properly pay dividends from accumulated surplus out of previous years.   On the other hand, dividends may not be declared as long as a shortfall exists although; it has realized actual profit in the current year.Stock dividendsInstead of cash, a corporation may opt to declare stock dividend, which is a dividend payable in unissued or increased or additional shares.   Stock dividends do not decrease the value of the stockholder’s interest; they only bring down the cost per share of the stockholdings. To illustrate, Mr. X owned 200 shares of stock at $10 per share worth $2,000.   The company declared and distributed 25% stock dividend.   Mr. X would now own 250 shares for the same value of $2,000, with a new value per share of $8 ( Heakal, 2003).   A corporation may increase its authorized capital stock by way of stock dividends without touching its unissued shares as long as there are retained earnings to justify the declaration.The declaration of stock dividend may be revoked at anytime before the actual issuance of the stock.   Unlike in cash dividend, a stock dividend requires, as a general rule, more than a mere declaration to make it effective.   It must be approved by the stockholders. Until the stock is actually issued, or at least in some manner especially set apart to the stockholders, its effect is not complete.   The so called stock dividend in shares of the kind already held gives the shareholder nothing in the way of a distribution of assets, but merely divides his existing shares into smaller units.   There is no increase in his proportionate claim upon the assets of the corporation or income by reason of such a paper dividend.   There is no obligation upon the corporation to declare stock dividends, which are not distributions but only a change of the share and capital structure.   Since the declaration of stock dividend gives the stockholder nothing until all the formalities necessary to a valid increase of stock are complied with, its revocation, therefore, takes away nothing.   But unless rescinded, the shareholders have absolute right to their respective shares in the stock dividend so declared and actual delivery of the corresponding certificate is not essential to make the shareholder the owner of the dividend (De Leon, l993).Dividends DatesEssentially, there are three dates to observe in dealing with dividends.   The first to consider is the date of declaration where the board declares dividend and sets the amount of dividend, the payment date and the ex-dividend date. Next is the record date, where all list of of current stockholders who are to receive dividends are rolled up. The most important date is the 2-day period before the record date whi ch is designated as the ex-dividend date. This is to allow completion of all unfinished transactions before the record date.   Those stockholders not on record or do not own the stock before the ex-dividend date will not be entitled to dividend payment. Proceedings not completed at the ex-dividend date, the price of the stock is immediately reduced as dividend payment dilutes the value of the company and investors absorbs the diminution in value (â€Å"Investing†, 2007).Effect of declaration of stock dividendA stock dividend transfers the surplus covered by such dividend into permanent account thereby placing it beyond the power of the board of directors to withdraw from corporate use and to distribute to the stockholders.   Such a capitalization of surplus adds nothing to and takes nothing from the corporation.   The corporation merely transfers the surplus to capital account and issue shares of stock to represent the same.   Such shares may be preferred as well as c ommon stock.After a declaration of stock dividends, the stockholder receives no greater proportional interest in the assets of the corporation that he had before.   In this regard, it is identical in substance with a splitting of original share in which outstanding shares are exchanged for an increased number of new shares of proportionally less par value than the old, leaving the aggregate value of all his stock substantially the same.   Such an increase simply dilutes the shares as they existed before.   The declaration of stock dividend is advantageous to existing creditors of the corporation to the extent that corporate earnings are capitalized, unavailable for distribution to stockholders.   At the same time, it improves the cash position of the corporation with expansion projects or programs eliminating the necessity of borrowing and paying high interest rates.Stock dividends are not taxable as income because they represent merely an unrealized gain to the stockholders who receives nothing from the corporation that answers the definition of income under the revenue code (â€Å"Strengthening†).Illustration:A, B, C, D and E organized a stock corporation with an authorized capital stock of $400,000 divided into 4,000 shares with a par value of $100 per share.   Each subscribed to and paid for 400 shares.   Hence, the actual asset of the corporation at the beginning of the business was $200,000.After a few years of profitable business, the assets of the corporation amounted to $400,000 with no debts.   Instead of declaring cash dividends, it was agreed to increase the capital stock in the form of stock dividends with a total value of $40,000 which amount represents the actual increase of his share or interest in the business.   At the start of the year, each stockholder held 400 shares with a total value of $40,000 which is 1/5 of the total corporate capital of $200,000.   At the close of the year, after stock dividends are declared, each stockholder still holds 1/5 interest in the corporation with his 800 shares worth $80,000 in relation to the increased corporate capital of $400,000.   But the proportional interest of each share in the corporate assets is decreased because of the increase in the number of shares, from 1/2,000 to 1/4,000 (Kennon, 2007).Stock dividend from issue of additional sharesWhenever an increase is made in the capital account of a stock corporation, the increase is valid only when it represents additional shares issued for which the equivalent consideration is received by the corporation.   The increase may be the result of an issue of additional shares or the re-investment of retained earnings effected by the distribution of shares as stock dividend.Hence, a corporation with outstanding no par value shares originally issued at $5 per share cannot increase its capital account by transferring its surplus to its capital account without issuing additional shares for the amount transferr ed.   Under such method, stockholders who have already paid in full their no par value shares would in effect be made to pay additional amounts for the same shares to increase their value.   No par value shares of capital stock issued shall be deemed fully paid and non-assessable.   Once no par value shares have been issued at their issued price, their value can no longer be changed.   Accordingly, such stock dividend by a transfer of the surplus to capital with no shares to be issued cannot be validly made (De Leon, 1993).Stock dividend distinguished from cash dividendStock dividend does not involve any disbursement to the stockholders of accumulated earnings, while cash dividend involves disbursement of said earnings.   Corporate creditors may reach for stock dividends, being still part of corporate property, while cash dividend declared and paid becomes the absolute property of the stockholders and cannot be reached by the creditors.   While corporate capital is incre ased by a stock dividend, cash dividend does not.   Except in the sense that capital stock constitute a liability, no debt from the corporation to the stockholders is created by the declaration of stock dividend.   The declaration of cash dividend creates an obligation to the stockholders who then hold such stock.It is important to note that a dividend payable in stock is not synonymous with, and is not always or necessarily, a stock dividend.   A dividend payable in stock may, under some circumstances, is a cash dividend, as where the dividend consists in treasury stocks or in stocks of another corporation.Stock splitsThe board of directors may approve a stock split when the market is too high or too low, as sometimes investors are forestalled from buying or keeping their stocks.   In stock split, the market per share is adjusted by the same ratio which results in additional shares being issued and the market price being reduced to a trading level to attract investors. Stoc k splits are generally carried out in two different ways.   In a par value stock, the original certificate is converted into a new certificate validating the original shares, plus the new shares issued.   In a no par value stock, the stockholder keeps his original certificate but receives additional certificates for the additional shares issued. In either case, the split merely changes the number of outstanding shares without affecting the stockholders’ equity or the capital stock (Heakal, 2003).Illustration:X Corporation has 100,000 outstanding shares of stock, with a par value of $10 per share.   The board of directors feels that a lower price is necessary to attract more investors, it authorized that the 100,000 shares be replaced by 500,000 with a par value of $2.   Thus each stockholder will receive 5 shares in exchange for each share owned.   This increase in the number of outstanding share is referred to as stock split (Little, 2007).On the other hand, the re verse stock split, involves the reduction of the outstanding shares into a smaller number of shares and it is done when it is felt that a higher price for the shares will be advantageous to the corporation.   Thus, in the same example above, the 100,000 outstanding shares may be called in and replaced by 50,000 shares with a par value of $20 per share.   There is an increase in the par value of outstanding shares with a corresponding reduction in the number of shares issued.If a stock splits, it does not make it a better investment or enlarges the share in the company’s earnings nor does it affect materially short sellers. The aim of stock splits is to lower the trading price of a stock to a level viewed as popular to investors. It is comfortable to purchase stock at $10 per share than at $100 per share. Hence, when share prices have moved up considerably, publicly-listed companies declare stock split.ConclusionOne way or another, the stock itself may change, whether it i s a stock split or a stock dividend.   It is crucial that an investor must be fully aware of the character of corporate actions to understand how a corporate decision affects his interest in the business. Corporate action may bring a change in the stock (â€Å"Corporate†).Whether it is cash dividend or stock dividend, dividends matter. It is the evidence of profitability.   It offers unvarying return on a less secure investment. Dividends grow as the company grows thus providing more economic value to the investors. Some investors profit from dividends.   Investors would purchase stocks right after dividend is declared and sell it after collecting the dividend, thus, receiving dividend at no cost.   However, this does not usually happen successfully as the dividend payout reflects immediately the stock price.It is important that an investor understands stock splits.   Stock splits do not change the equity of the company or the net assets of the business.   Board o f directors approves stock splits to maintain high level of trading activity of its stock. Sometimes a reverse stock split is decided to discourage small investors and maintain its status because a relatively low stock price is considered highly speculative and often trades over the counter. Stock Dividends and Stock Splits Essay Example Stock Dividends and Stock Splits Essay For investors, it is important to understand stock dividends and stock splits. Stock dividend is different from stock split.   While it is true that, in both cases, new shares of stock are issued to current stockholders, distinction between the two has been recognized.   The distinctive difference between a stock dividend and a stock split is that in the former, there is a capitalization of earnings or profits, together with a distribution of the added shares which evidence the assets transferred to capital, while in the latter, there is a mere increase in the number of shares which evidence ownership without altering the amount of the capital, surplus or segregated earnings.   In short, a stock split is but a dividing up of the outstanding shares of the corporation into a greater number of units without touching the stockholder’s original proportional participating interest in the corporation.   Stock split is basically one of form and not of substance.Concept of divi dendsA stock corporation subsists to make a profit and to allot a percentage of the profits to its stockholders.   The board of directors of a public corporation may declare dividends out of the unrestricted retained earnings which shall be payable either in cash, or in stock to all stockholders on the basis of outstanding shares held by them.   A dividend is that part or portion of the profits of a corporation set aside, declared and ordered by the directors to be paid ratably to the stockholders on demand or at a fixed time.   It is a payment to stockholders of a corporation as a return on their investment.   It is a feature of a dividend that all of the stockholders of the same class share in it in proportion to the respective amounts of stock which they hold.Without disturbing the capital stock, a dividend is an aggregate amount which can be shared among stockholders.   The term has been considered as suggesting that there must be a surplus or profits to be divided.   To warrant the declaration of dividends, there must be actual bona fide surplus profits or earnings over and above all debts and liabilities of the corporation.   Although a corporation has earned no profit from the current period, it may properly pay dividends from accumulated surplus out of previous years.   On the other hand, dividends may not be declared as long as a shortfall exists although; it has realized actual profit in the current year.Stock dividendsInstead of cash, a corporation may opt to declare stock dividend, which is a dividend payable in unissued or increased or additional shares.   Stock dividends do not decrease the value of the stockholder’s interest; they only bring down the cost per share of the stockholdings. To illustrate, Mr. X owned 200 shares of stock at $10 per share worth $2,000.   The company declared and distributed 25% stock dividend.   Mr. X would now own 250 shares for the same value of $2,000, with a new value per share of $8 ( Heakal, 2003).   A corporation may increase its authorized capital stock by way of stock dividends without touching its unissued shares as long as there are retained earnings to justify the declaration.The declaration of stock dividend may be revoked at anytime before the actual issuance of the stock.   Unlike in cash dividend, a stock dividend requires, as a general rule, more than a mere declaration to make it effective.   It must be approved by the stockholders. Until the stock is actually issued, or at least in some manner especially set apart to the stockholders, its effect is not complete.   The so called stock dividend in shares of the kind already held gives the shareholder nothing in the way of a distribution of assets, but merely divides his existing shares into smaller units.   There is no increase in his proportionate claim upon the assets of the corporation or income by reason of such a paper dividend.   There is no obligation upon the corporation to declare stock dividends, which are not distributions but only a change of the share and capital structure.   Since the declaration of stock dividend gives the stockholder nothing until all the formalities necessary to a valid increase of stock are complied with, its revocation, therefore, takes away nothing.   But unless rescinded, the shareholders have absolute right to their respective shares in the stock dividend so declared and actual delivery of the corresponding certificate is not essential to make the shareholder the owner of the dividend (De Leon, l993).Dividends DatesEssentially, there are three dates to observe in dealing with dividends.   The first to consider is the date of declaration where the board declares dividend and sets the amount of dividend, the payment date and the ex-dividend date. Next is the record date, where all list of of current stockholders who are to receive dividends are rolled up. The most important date is the 2-day period before the record date whi ch is designated as the ex-dividend date. This is to allow completion of all unfinished transactions before the record date.   Those stockholders not on record or do not own the stock before the ex-dividend date will not be entitled to dividend payment. Proceedings not completed at the ex-dividend date, the price of the stock is immediately reduced as dividend payment dilutes the value of the company and investors absorbs the diminution in value (â€Å"Investing†, 2007).Effect of declaration of stock dividendA stock dividend transfers the surplus covered by such dividend into permanent account thereby placing it beyond the power of the board of directors to withdraw from corporate use and to distribute to the stockholders.   Such a capitalization of surplus adds nothing to and takes nothing from the corporation.   The corporation merely transfers the surplus to capital account and issue shares of stock to represent the same.   Such shares may be preferred as well as c ommon stock.After a declaration of stock dividends, the stockholder receives no greater proportional interest in the assets of the corporation that he had before.   In this regard, it is identical in substance with a splitting of original share in which outstanding shares are exchanged for an increased number of new shares of proportionally less par value than the old, leaving the aggregate value of all his stock substantially the same.   Such an increase simply dilutes the shares as they existed before.   The declaration of stock dividend is advantageous to existing creditors of the corporation to the extent that corporate earnings are capitalized, unavailable for distribution to stockholders.   At the same time, it improves the cash position of the corporation with expansion projects or programs eliminating the necessity of borrowing and paying high interest rates.Stock dividends are not taxable as income because they represent merely an unrealized gain to the stockholders who receives nothing from the corporation that answers the definition of income under the revenue code (â€Å"Strengthening†).Illustration:A, B, C, D and E organized a stock corporation with an authorized capital stock of $400,000 divided into 4,000 shares with a par value of $100 per share.   Each subscribed to and paid for 400 shares.   Hence, the actual asset of the corporation at the beginning of the business was $200,000.After a few years of profitable business, the assets of the corporation amounted to $400,000 with no debts.   Instead of declaring cash dividends, it was agreed to increase the capital stock in the form of stock dividends with a total value of $40,000 which amount represents the actual increase of his share or interest in the business.   At the start of the year, each stockholder held 400 shares with a total value of $40,000 which is 1/5 of the total corporate capital of $200,000.   At the close of the year, after stock dividends are declared, each stockholder still holds 1/5 interest in the corporation with his 800 shares worth $80,000 in relation to the increased corporate capital of $400,000.   But the proportional interest of each share in the corporate assets is decreased because of the increase in the number of shares, from 1/2,000 to 1/4,000 (Kennon, 2007).Stock dividend from issue of additional sharesWhenever an increase is made in the capital account of a stock corporation, the increase is valid only when it represents additional shares issued for which the equivalent consideration is received by the corporation.   The increase may be the result of an issue of additional shares or the re-investment of retained earnings effected by the distribution of shares as stock dividend.Hence, a corporation with outstanding no par value shares originally issued at $5 per share cannot increase its capital account by transferring its surplus to its capital account without issuing additional shares for the amount transferr ed.   Under such method, stockholders who have already paid in full their no par value shares would in effect be made to pay additional amounts for the same shares to increase their value.   No par value shares of capital stock issued shall be deemed fully paid and non-assessable.   Once no par value shares have been issued at their issued price, their value can no longer be changed.   Accordingly, such stock dividend by a transfer of the surplus to capital with no shares to be issued cannot be validly made (De Leon, 1993).Stock dividend distinguished from cash dividendStock dividend does not involve any disbursement to the stockholders of accumulated earnings, while cash dividend involves disbursement of said earnings.   Corporate creditors may reach for stock dividends, being still part of corporate property, while cash dividend declared and paid becomes the absolute property of the stockholders and cannot be reached by the creditors.   While corporate capital is incre ased by a stock dividend, cash dividend does not.   Except in the sense that capital stock constitute a liability, no debt from the corporation to the stockholders is created by the declaration of stock dividend.   The declaration of cash dividend creates an obligation to the stockholders who then hold such stock.It is important to note that a dividend payable in stock is not synonymous with, and is not always or necessarily, a stock dividend.   A dividend payable in stock may, under some circumstances, is a cash dividend, as where the dividend consists in treasury stocks or in stocks of another corporation.Stock splitsThe board of directors may approve a stock split when the market is too high or too low, as sometimes investors are forestalled from buying or keeping their stocks.   In stock split, the market per share is adjusted by the same ratio which results in additional shares being issued and the market price being reduced to a trading level to attract investors. Stoc k splits are generally carried out in two different ways.   In a par value stock, the original certificate is converted into a new certificate validating the original shares, plus the new shares issued.   In a no par value stock, the stockholder keeps his original certificate but receives additional certificates for the additional shares issued. In either case, the split merely changes the number of outstanding shares without affecting the stockholders’ equity or the capital stock (Heakal, 2003).Illustration:X Corporation has 100,000 outstanding shares of stock, with a par value of $10 per share.   The board of directors feels that a lower price is necessary to attract more investors, it authorized that the 100,000 shares be replaced by 500,000 with a par value of $2.   Thus each stockholder will receive 5 shares in exchange for each share owned.   This increase in the number of outstanding share is referred to as stock split (Little, 2007).On the other hand, the re verse stock split, involves the reduction of the outstanding shares into a smaller number of shares and it is done when it is felt that a higher price for the shares will be advantageous to the corporation.   Thus, in the same example above, the 100,000 outstanding shares may be called in and replaced by 50,000 shares with a par value of $20 per share.   There is an increase in the par value of outstanding shares with a corresponding reduction in the number of shares issued.If a stock splits, it does not make it a better investment or enlarges the share in the company’s earnings nor does it affect materially short sellers. The aim of stock splits is to lower the trading price of a stock to a level viewed as popular to investors. It is comfortable to purchase stock at $10 per share than at $100 per share. Hence, when share prices have moved up considerably, publicly-listed companies declare stock split.ConclusionOne way or another, the stock itself may change, whether it i s a stock split or a stock dividend.   It is crucial that an investor must be fully aware of the character of corporate actions to understand how a corporate decision affects his interest in the business. Corporate action may bring a change in the stock (â€Å"Corporate†).Whether it is cash dividend or stock dividend, dividends matter. It is the evidence of profitability.   It offers unvarying return on a less secure investment. Dividends grow as the company grows thus providing more economic value to the investors. Some investors profit from dividends.   Investors would purchase stocks right after dividend is declared and sell it after collecting the dividend, thus, receiving dividend at no cost.   However, this does not usually happen successfully as the dividend payout reflects immediately the stock price.It is important that an investor understands stock splits.   Stock splits do not change the equity of the company or the net assets of the business.   Board o f directors approves stock splits to maintain high level of trading activity of its stock. Sometimes a reverse stock split is decided to discourage small investors and maintain its status because a relatively low stock price is considered highly speculative and often trades over the counter.

Sunday, March 8, 2020

Finding Book Reviews

Finding Book Reviews Wherever you find authors collected, the topic will come up: Where do you get your book reviews? Word-of-mouth is considered the best tool to spread the word and make sales for your book; however, book reviews count for a lot, too. When you consider that Amazon considers review activity when selecting books for their promotional specials, you realize that word-of-mouth might not necessarily reach Jeff Bezos ears, so you beat the bushes for reviews. Authors have two main questions when it comes to book reviews: 1) Where do you find the reviewers? 2) How do you get books to those reviewers once you find them? Reviewers can come from anywhere. The well-known reviews from Kirkus, Publishers Weekly, and   the like handle mainly traditional books. Often there are costs to achieving these reviews in terms of payment, membership, or subscription. Indies have an uphill battle as do the smaller of the small presses. And you already know that competition is fierce, so assuming you can get some of these bigger sites to accept your book, the wait might be for months. Consider these reviewers: 1) The Indie View theindieview.com/ 2) Omnimystery mysteriousreviews.com/mysterious-reviews.html 3) NPR Books npr.org/books/ 4) Net Galley https://www.netgalley.com/ 5) eBook Crossroads ebookcrossroads.com/book-reviewers.html 6) RT rtbookreviews.com/ 7) Goodreads goodreads.com 8) Midwest Book Reviewers midwestbookreview.com 9) List of other reviewers on MBR midwestbookreview.com/links/othr_rev.htm 10) Book Review http://bookreview.com/$spindb.query.bottom.booknew 11) Publishers Weekly publishersweekly.com/ Review copies are a hidden cost of publishing, whether traditional or indie. Ive probably given away between 250 to 300 books in my efforts to seek reviews. Except for 50 ARCS my publisher gave me, I paid an authors discount for those books. Thats creeping into the thousands of dollars. I keep anywhere from 20 to 100 of each title on stand Lessons Ive learned about acquiring reviews? 1) Not everybody who offers to review the book will follow through. It stings, I know. And it can be anyone a tenured professor from UNC, a childhood friend, your librarian, trusted peers, parents, amazing fans who profess to idolize but whom you never hear from again. Thats the business. You cannot make it personal. The best you can do is not let them review again. 2) People love the book or having met you, but their life is not you and your book. Their life takes them elsewhere, and reviews arent high on their list of things to do. . . unless thats specifically what they do. 3) The cheaper the cost of the book, the less professional the reviews. Not a 100 percent maxim, but pretty close. There are readers out there who troll for free and 99-cent books, and they have no qualms about throwing nasty up on Amazon or Goodreads. 4) Many book reviews sites and professional reviewers ask for your book, but that doesnt guarantee you will land a review. They take reviewers seriously, and often the better books consume their time. Remember, competition is fierce. Sometimes you dont make the cut. 5) People are more likely to review a print book than an ebook. Your ebook is hidden amongst hundreds on a Kindle or Nook. Out of sight, out of mind. A print book has to sit someplace, chances are more visibly, giving your striking cover the opportunity to beckon the reader and remind them to read and review. And to a reviewer, a print book sometimes represents a more serious commitment from the author. Mailing a book is often a $10+ commitment. Absolutely nothing is absolute in the publishing business. So when prepping for your book release, build the cost of review copies into your budget and know that you wont get 100 percent return on your investment. And continue to hope that a few reviews become serious nuggets for your website, press releases, and maybe your cover.

Friday, February 21, 2020

My Philosophy of Nursing Essay Example | Topics and Well Written Essays - 750 words

My Philosophy of Nursing - Essay Example One's philosophy in nursing embodies the concepts of holistic nursing where addressing the illness of a patient includes integrating not only medical interventions, but also other facets that are evidently needed by the patient: emotional stability, and improving social interaction, as required. One acknowledges that the nursing profession that focuses on the holistic nursing approach should continue to grow through learning updates and be involved in the continuous pursuit of higher education. The outlook on the profession remains optimistic as noted: â€Å"employment of registered nurses is expected to grow 26 percent from 2010 to 2020, faster than the average for all occupations. Growth will occur primarily because of technological advancements; an increased emphasis on preventative care; and the large, aging baby-boomer population who will demand more healthcare services as they live longer and more active lives†. The current discourse has successfully identified oneâ€⠄¢s personal philosophy in nursing as being able to provide direct and holistic patient care that ensures all facets of a patient’s illness is duly addressed through according to the comprehensive improvement of the well-being of the patient. The rationale and approaches were taken to develop this particular mindset and philosophy were presented. The vast opportunities for growth, in conjunction with a dynamic and multi-faceted approach to learning and practicing what one learned provides effective opportunities to be an instrumental.... It is at that moment that one was confirmed that nursing is the profession for me. Likewise, it is also then that one’s philosophy on holistic nursing started to evolve. The American Holistic Nursing Association (AHNA) defines holistic nursing as â€Å"â€Å"all nursing practice that has healing the whole person as its goal† (American Holistic Nurses’ Association, 1998, Description of Holistic Nursing). Holistic nursing is a specialty practice that draws on nursing knowledge, theories, expertise and intuition to guide nurses in becoming therapeutic partners with people in their care. This practice recognizes the totality of the human being – the interconnectedness of body, mind, emotion, spirit, social/cultural, relationship, context, and environment† (American Holistic Nursing Association, 2012, par. 1). One’s philosophy in nursing embodies the concepts of holistic nursing where addressing the illness of a patient includes integrating not on ly medical interventions, but also other facets that are evidently needed by the patient: emotional stability, spiritual counselling, and improving social interaction, as required. Approaches in Developing Nursing Philosophy The basic theoretical framework learned through course modules in nursing assisted in enhancing one’s knowledge on the profession. Courses in health promotion and maintenance, promotive and preventive nursing care, curative and rehabilitative management, continuation of care for patients with specific problems, and nursing management and leadership, among others are instrumental in providing the academic foundation. Immersion to actual nursing practice and direct access to patient care through various health care settings further acknowledged one’s firm

Wednesday, February 5, 2020

Banks Deal with Document not with Goods, Services or Performance to Essay

Banks Deal with Document not with Goods, Services or Performance to Which the Documents May Relate - Essay Example Bank regulations are just examples of the commercial laws that have received a considerable amount of attention in recent times (Grath, 2012, P. 124). These regulations are often established to ensure transparency between banks and individual clients and among the banks themselves. That is, banking regulations subject banks and their clients to certain guidelines and restrictions in the manner in which they conduct their businesses. The necessity of banking regulation, control and standardisation is emphasized by the interconnection the banking industry has with the other sectors of the economy. Banking regulations thus serve to lower or alleviate the risks that banks are exposed to and any disruptions and interruptions emanating from adverse economic and banking conditions (Grath, 2012, p. 45). Additionally, bank regulation reduces the criminal risks to which banks are exposed besides promoting and ensuring the confidentiality of banks (Miller & Gaylord, 2010, P. 46). This paper exp lores the statement that banks deal with document not with goods, services or performance to which the documents may relate, as stated in Article 5 of the UCP 600. This statement is explored in regard to the Letters of credit principles of autonomy, compliance principle and fraud, citing several case laws. The Letter of Credit and the UCP The importance of the letter of credit to the current commercial society is evidenced by the numerous rules established to regulate and control its use. Among these rules that regulate transactions involving the letter of credit is the UCP 600 (The 2007 Revision of Uniform Customs and Practice for Documentary Credits), prepared by International Chamber of Commerce’s (ICC) Commission on Banking Technique and Practice. The UCP 600 was approved by the ICC Commission on Banking Technique and Practice on October 25, 2006 but the rules became effective on July 1, 2007. The two unique articles included in the UCP 600 are Article 2 on â€Å"Definit ions† and Article 3 on â€Å"Interpretations†, both aiming at improved clarity and precision in the rules. Prior to the 2007 version of the UCP, earlier versions appeared in 1933, 1951, 1962, 1974, 1983 and 1993. The prominence of UCP is evidenced in the current commercial environment by the many credit letters that are subjected to the latest version of UCP, UCP 600. Therefore, the credit letter is one of the many documents which banks deal with, instead of focusing on the use or performances with which the documents relate (Gutteridge & Megrah, 1985, P. 25). That a bank should deal with documents and not the use or performance to which these documents relate is statement contained in the Uniform Customs and Practices for Documentary Credits (the UCP), a set of rules targeting documentary credits in circumstance in which a credit is specifically indicated to be subject to the rules (Baker & Dolan, 2008, P. 93). The current version of the UCP rules, in use since July 20 07, is referred to as UCP 600. The basic principle of documentary credit that outstands in Article 5 of the UCP is that ‘banks deal with documents and not with goods, services or performance to which the documents may relate, a statement reinforced by Article 14(h), which states that in situations in which a credit is attached to conditions that do not stipulate the documents for compliance to the condition, banks have the latitude to consider

Tuesday, January 28, 2020

Law of Supply and Demand | Entry Barriers

Law of Supply and Demand | Entry Barriers The Economic Environment and Anatomy of Business Law of Supply and Demand Headline: Nexus 6 sold out: Google Play Store will have more in stock every Wednesday URL: http://www.techtimes.com/articles/19568/20141105/nexus-6-in-stock-every-wednesday-and-within-minutes-google-phablet-completely-sold-out-again.htm The first economic phenomenon that we are going to look at is the law of supply and demand. In its raw form it states that if the demand for certain product is higher than its availability (supply) then the price for that product goes up and if the vice versa is present then it decreases (Baye, 2010). A current example of this is the lightning fast selling of Google’s latest flagship smartphone Nexus 6. Upon its release in the Google Play Online store, the first shipment was sold out within minutes. After that, when the second shipment arrived, the same situation repeated. This is a clear indicator that the demand of Nexus 6 was way higher than the actual supply. The reasons for such a high demand can be attributed to several factors. Firstly, Google’s Nexus 6 came with the new Android operating system version 5.0 (Code name Lollipop), being the only phone on the market that supports it. Secondly, the price of Nexus 6 was (and currently is) relatively lower than its competitor‘s – it is cheaper than Apple’s IPhone 6, 6Plus and Sony’s Xperia Z3 (Luke Johnson, 7 November, 2014), and approximately same priced as Samsung’s Galaxy S5. This gives an extra layer of appeal to buyers and combined with its high quality, the reason behind the extremely high demand of the Google’s smart phone is justified. The graph below illustrates an example of the current supply and demand of Google’s Nexus 6: We mark the current price level of Nexus 6 with P1, the current quantity that Google can supply with Qs and the current quantity that is demanded with Qd. P* and Q* are our equilibrium price and equilibrium quantity respectively. Setting a lower price for the smartphone compared to the competitor’s and offering the exclusivity of the new Android operating system, has made the demand for the product extremely high. On one hand, this is good indicator, however, in this case Google could not provide an adequate amount of supply to the market. Those two factors led the company to an excess of demand. Assuming, the basic principles of the law of supply and demand are functioning, the rivalry between customers, who want to buy the modern smartphone, will push the price up to the equilibrium point. That point represents the place, where the demand from customers and the supply from Google, meet and form an equilibrium (supplied quantity is equal to the demanded one or our equilibrium price and quantity, conforms). Naturally, another scenario may occur – the demand for Nexus 6 might eventually drop as a result of oversaturation of the market with smartphones from the same class, adoption of the Android 5.0 OS by rival firms (it is predicted that this will happen by the end of 2014 (James Rogerson, Matthew Hanson, October 2014) due to the fact that the Android OS is open-source) or a drop in prices of competitor’s phone offers. In case this happens, the equilibrium point will be achieved at a significantly lower price compared to the first scenario. To summarize, in the base of every modern economy stands the law of supply and demand and it dictates its basic behavior. Companies such as Google and its Nexus 6 smartphone, visualize the stated law perfectly with its clear excess of demand. Entry Barriers Headline: Latest OS share data shows Windows still dominating in PCs URL: http://www.zdnet.com/latest-os-share-data-shows-windows-still-dominating-in-pcs-7000013351/ The second economic mechanism that we are going to focus on is that of entry briers. Entry barriers or barriers of entry by definition are blockades set on a specific market that make it difficult for new firms to enter. The reason of their formation can be due to government laws and regulations (this creates governmental monopolies), to a large company that is taking advantage of economies of scale, to brand loyalty, geographical barriers (the mining industry), high switching costs, sunk costs, high cost for research and development or to patents (Sullivan, A; Steven, M. S., 2003, p.153).. An excellent example for entry barriers is the market of desktop operating systems, which currently is occupied by Microsoft. Since its founding in 1975 the company has walked a long way from a simple garage firm to a global computer giant that, at the present moment, has a monopolistic position on the desktop OS market with more the 90% of it belonging to the Windows operating system (OS) (â€Å"Desktop Operating System Market Share†, 2014). With the recent announcement of the newest member of the Windows family – Windows 10, Microsoft aims to strengthen even more its position and along with that to keep the status quo. Hence, any other company, which wants to enter the market and successfully compete with Microsoft, needs to make a huge investment. Several reasons lie behind that: there is a significant market loyalty to the Windows OS, the know-how for making an OS with such proportions is concentrated within the company and the brand itself is highly recognizable. A ll those factors are barriers for the other companies to enter the market and in order to compete efficiently, they have to apply a lot of effort to popularize their new brand. Moreover, Microsoft has many patents in the software sector, which restrict major part of the information accesses for the rival firms. Furthermore, the switching costs (the cost for switching from one product to another) for a company, which uses the Windows OS, are significantly high. They consist of expenses for buying the new OS, integrating it and teaching its employees to use it and generally such migration will not be undertaken/ launched lightly or even at all. Entry barriers do not always have a positive effect on the market due to the fact they stimulates the creation of a monopolies in a specific sector, which may lead to unreasonably high prices and low quality. This stems from the lack of competitors able to challenge both price and quality of the products offered to the public. With Microsoft, this is not the case, but the probability is always there. To summarize, the barriers of entry are an efficient way for a firm to restrict access to a market segment and generate maximum profit.Microsoft’s monopolistic position in the sector of desktop operating systems is largely attributed to the various imposed entry barriers, which have assured their future dominant position on the market. Economies of Scale and Economics of a Scope Headline: Facebook Has Spent $22 Billion on Acquisitions. URL: http://mashable.com/2014/05/30/facebook-acquisitions/ Thirdly, we are going to look at the following economic concepts economies of a scale and economics of a scope. Economies of a scale is a way for a company to reduce the average cost of its products by distributing the fixed costs onto a larger amount of production (Baye, 2010, p. 185 186). Normally, this is done by increasing the size of the company (growing horizontally – expanding in the current market segment). Economies of a scope, on the other hand, is achieved by expanding the company in other market sectors, where its current know-how can help to produce goods at a relatively lower prices then it normally would do (Baye, 2010, p. 187). Facebook is a company that applies simultaneously both economies of a scale and scope. Since its founding in 2004, the company has spent roughly 22 billion dollars for the goal of acquiring other businesses that range from small companies focused on web or mobile development, through startups that have an astonishing growth rate (WhatsApp), to innovators that are promising to bring a whole new experience to their users (Oculus Rift). Buying small and medium sized companies that can be directly integrated into the development process of Facebook, is clear example of economies of a scale. By doing that, the company is reducing its fixed costs by spreading them onto a larger amount of users. Another benefit from this is the company’s employees specialization into a specific field (social media) and along with that they become more efficient, which increases the general productivity and reduce costs. Another aspect of Facebook’s policy is that of acquiring companies in sectors related to social media. A good example of that is the Oculus Rift deal that happened in the beginning of 2014. Through buying the company, Facebook can combine the virtual reality technology provided form Oculus Rift with its know-how of brining real life social experience, online and the result will be a totally new way that we experience the web. This implies that the Social Media giant will be able to reduce its total cost in the view that it already has experience in the field of software development and social media. Developing applications for the new virtual reality platform or developing the platform itself will be less expensive than for other companies that do not have such experience. Avoidlessly, economies of scale and scope come at a price. Larger firms often experience problems such as miscommunication between its separate parts, difficulties in coordination and their owners loose part of the control over the company due to the necessity to delegate part of their responsibilities to managers, hence they may not always make the most adequate decisions for the best of the company. In conclusion, by using economies of a scale and scope companies such as Facebook can significantly reduce their total costs, optimize productivity and increase production power. Price discrimination Headline: GitHub announces free developer tools for students URL: http://thenextweb.com/insider/2014/10/07/github-announces-free-developer-tools-students/ The last economic concept that we are going to look at is price discrimination. In its core, price discrimination is a type of pricing strategy, in which the same or largely similar products are sold at different prices depending on various factors. There are several degrees of price differentiation first, second and third, in addition to that, diverse combinations among them can be formed. Typical for the first degree is that a monopolistic company charges the absolute maximum price (reservation price) for its goods or services (perfect price discrimination). The second degree is closely related to quantity demand the larger it is, the lower the prices are (it does not depend on customer’s personality). Conversely, third degree price discrimination can be based on a specific market group (students, teachers, workers etc.), on geographical location or even more in some cases on a specific customer, but not on quantity (Cabral, 2014). A good example of price discrimination, is the recent release of free developer packages from GitHub for people belonging to educational sector students, teachers, administrative staff and researchers, which include waiving of subscription taxes for a private GitHub account and free educational software (third degree discrimination). By taking this step, GitHub attracts more people form the target sector. For instance, students overall have more restricted incomes, making them more price sensitive to changes and the demand they form, relatively elastic (from the graphic bellow: changes in price from P1 to P2 are met with significantly greater change in demanded quantity – Q1 to Q2). In other words, small price changes can have a great impact on the total demand of a certain item. Similarly, GitHub offers the same packages for teachers – which allows them to better educate their students and hence produce a better qualified future workers for the market, benefiting the economy as a whole. Despite the fact that those packages are now free, in long term they can bring more clients and create customer loyalty, which will result positively on the company’s revenue. Moreover, this price discrimination tactic has a beneficial influence on the whole software development sector due to the fact it provides free access to private accounts and free development tools. This contributes to students to develop their ideas, which can eventually grow in startups a effect on the economy. However, attempts for reselling the software provided within the free packages can occur and in order to prevent this the company has taken measures. For students to request such an account, they need to provide their unique university email or school ID as a proof. Teachers and researchers on the other hand need to present a â€Å"proof of affiliation†* in order to install the software on their computers. Providing proof of affiliation is a way of verifying the involvement the academic status. Such packages are allowed per person/ an email account and in addition to that most of the software is licensed under conditions that permit its usage only for academic purposes and any other attempts are punishable by international law. Undoubtedly, ways around such rules exist but generally speaking the company is relatively safe against reselling of their products. To conclude, price discrimination is an efficient way for companies to specifically tailor their products for a particular group of customers. Being one of those companies, GitHub combines the benefits from that, with the opportunity to stimulate the academic process around the world. References: BAYE, M. R. (2009) Managerial economics and business strategy – 7th edition, New York, McGraw-Hill/Irwin CABRAL, L. M. B. (March 10, 2014) Introduction to Industrial Organization – 2th edition, Price Discrimination Sullivan, A; Steven, M. S. (2003). Economics: Principles in action, Upper Saddle River, New Jersey: Pearson Prentice Hall, ISBN 0-13-063085-3. Desktop Operating System Market Share (October 2014) (online). Available from:  http://www.netmarketshare.com/operating-system-market-share.aspx?qprid=10qpcustomd=0 (Last Accessed 14/11/2014) James Rogerson, Matthew Hanson (13 November, 2014) (online). Android Lollipop 5.0 update: when can I get it? Available from:  http://www.techradar.com/news/phone-and-communications/mobile-phones/android-l-5-0-release-date-when-can-i-get-it1257804 (Last Accessed 15/11/2014) Luke Johnson (7 November, 2014) (online). Nexus 6 release date, rumors, news, specs and price round-up. Available from:  http://www.trustedreviews.com/news/nexus-6-release-date-rumours-news-specs-and-price (Last Accessed 15/11/2014) Social Work: Assessment, Plan, Implementation and Evaluation Social Work: Assessment, Plan, Implementation and Evaluation What is a social work assessment, plan and evaluation? The aim of social work is to protect individuals from harm, and to empower them and improve their lives. Social workers form a human link between the many programs employed to serve the public good and those who are in need. They form the ‘eyes and ears’ of public efforts to combat social ills, so to speak, and they are the practical human element of common sense in their application. It is in this role where new ideas are created and innovative solutions are identified, where existing practices are judged for effectiveness, and, most importantly, where the faceless bureaucracy of government takes human form. In order to accomplish this a critical process of assessment, planning, and evaluation has evolved in the field of social work which allows social workers to effectively achieve their goals. Moreover, it is has found a wide range of applications, from the student-supervisor relationship to practitioners in the field. The process of assessment is aimed first at identifying problems or ‘taking stock’ of a particular situation. Identifying the problems in a situation provides the fundamental raison d’à ªtre for the development and employment of a solution. Past identifying whether there is actually a problem (which is often suspected or reasonably understood before an assessment is undertaken), social work assessment has more to do with determining the particular nature of the problem and its degree. Understanding what kind of problem is being faced, and just how bad it really is, is key to forming a coherent plan to affect a real solution. This requires strong observation and critical analysis skills on the part of the social worker, but it also requires an intimate and experiential knowledge of the field in which the assessment is being undertaken. Once the nature and degree of a problem is understood, different options may emerge each as a possible solution. Each possible solution will have its own strengths and weaknesses, its own advantages and drawbacks. And while the process of assessment may be viewed as excessively tedious at times, it is critical to never underestimate its importance. A study on the need for an assessment model in primary medical care facilities for the elderly noted that: â€Å"When psychosocial needs go unmet through misdiagnosis, lack of detection, lack of treatment and follow up, elderly patients are at risk of further health problems that can lead to physical deterioration, reduced independence, and eventually to the need for more intensive and expensive services. â€Å" (Berkman et al., 1999) The failure of proper assessment not only prevents positive solutions, but also results in negative impacts. Assessment forms a critical foundation for the effectiveness of all other social work efforts. As such, the identification of different solutions requires policy knowhow and creativity on the part of the social worker. Meeting the demands of this important aspect of assessment, in conjunction with the skills of problem identification and critical analysis, will ensure sound and proper assessments which enable the identification of proper solutions. Assessment is a critical component at the basis of all kinds of social work, from medical care and patient treatment to domestic violence and child poverty. All outcomes depend upon an assessment model built upon sound observation and critical analysis combined with creative and informed policy thought. Solid assessment will provide the social worker with a range of options for addressing a particular problem. The selection of an appropriate solution involves properly understanding the nature of the problem, as well as the various impacts of each option at different levels. The skills required to identify the right solution to a problem involve more than simple program literacy or policy analysis. They involve the fundamental ability to not only understand policies, but to weigh them concurrently against previously identified goals. Because many factors involved in determining the impacts of a possible solution are subjective (i.e. individuals, public and private groups, changing laws etc), achieving this is not a matter of simple analysis but of an intuitive understanding of these subjective factors. Too often, someone unfamiliar with, or removed from, these subjective variables enacts a calculated decision based upon what is understood to be sound analysis. The history of social work is filled with this kind of serial miscalculation. Take, for example, a 2005 study on battered women. It found that: â€Å"Safety planning will be most effective if it occurs within a contextualized assessmentprocess that illuminates the deeper struggles and multiple harms that women balance when making decisions about continuing or ending relationships.† (Lindhorst et al., 2005) While a â€Å"contextualized assessment process† is the main focus of the essay, it is the effectiveness of the plan or policy that is identified as the major issue affected by its absence. Assuming the burdens of sound assessment are properly met elsewhere, the ‘contextualization of the process’, or the root of its understanding in the subjective variables which specifically define it, will determine its success. Real planning and policy implementation in response to sound assessment must always be rooted in the day to day reality of the issue it is dealing with. Too much abstraction or beaurocratization of this process distances it from reality, and only serves the employment of solutions which leave critical needs and major goals unmet. Ensuring that this understanding is present, along with the required critical analysis skills and policy knowledge on the part of the social worker, will ensure the right person is making these decisions. A bad decision based upon the best assessment is still an unacceptable outcome. It is never evident, however, that the right plan or policy was chosen or the right assessment undertaken without some kind of evaluation. Success and failure is seldom absolute. More often it exists in degrees. And while success may be met in a number of respects, it may be absent in a number of others. The process of evaluation is designed to measure these degrees. The changes that have taken place since a particular plan or policy was implemented are a major indicator of their effectiveness. Too often, however, not enough attention is paid to whether or not these changes are actually the result of the plans or policies in question. It is the process of evaluation’s primary task to determine the facts of policy impacts and exactly what policies are responsible for certain changes. Furthermore, the process of evaluation is usually synonymous with some kind of accountability. When looking at programs from a financial point of view, this accountability is welcome. Indeed, it is rightly viewed as necessary to their responsible administration. This evaluation is, to a large degree, black and white. Either the numbers add up or they don’t. Either an idea has fundamentally succeeded or it has failed, or else it needs some tweaking. From a personnel perspective, however, â€Å"the words ‘accountability,’ ‘supervision’ and ‘evaluation’ are frightening. They imply having ones feet held to the fire for failure. These processes exist in a paradigm of fear and dread. Educators blame others and blame the circumstances for their lack of effectiveness rather than taking personal responsibility. This phenomenon in human dynamics should not be seen as unique to teachers and administrators in education. It exists everywhere. We all have a tough time taking and giving criticism. We all have that very common fear of failure.† (Mcgrath, 2000) The human dynamic is here identified as a force resistant to the very kind of accountability the process of evaluation is meant to bring about. The study, â€Å"The Human Dynamics of Personnel Evaluation† (Mcgrath, 2000) talks about the judgmental nature and pressure of accountability which needs to be taken into account in the evaluation process. The evaluation process is often viewed as a simple matter of calculation, or arithmetic. We had the goals the reasoning goes, we had the assessment and the plan, and we had what happened – just add it all up. But it’s just not that simple. The human dynamic is woven between virtually every fibre in the assessment and policy process. Viewing accountability through a fiscal lens, or a purely factual lens of objective causes and effects, miscalculates one of the largest and most influential factors in determining the usefulness of social work evaluation: people. Making the evaluation process effective must involve, as with the two other processes discussed in this essay, more than just analysis. It must involve a psychology of responsibility that individuals are confronted with in the process at all levels. It must involve a confrontation of the fear of failure present in the heart of every sincere effort. Perhaps the great compassion which drives the field of social work forward, demanding the investment of nothing less than life itself from thousands of people, is also its greatest weakness. I believe, however, that it is the unawareness of this vulnerability which makes it a liability – nothing the fullness of character and a mature temperament cannot address. Bibliography Berkman et al. (1999) â€Å"Standardized Screening of Elderly Patients’ Needs for Social Work Assessment in Primary Care: Use of the SF-36† Health and Social Work. Vol. 24 Boutin-Foster et al. (2005) â€Å"Social Work Admission Assessment Tool for Identifying Patients in Need of Comprehensive Social Work Evaluation† Health and Social Work. Vol. 30 Burgess, H., Taylor, O., (2004) Effective Learning and Teaching in Social Policy and Social Work. London: RoutledgeFalmer Garcia, J., Floyd, C., (2002) â€Å"Addressing Evaluative Standards Related to Program Assessment: How Do We Respond?† Journal of Social Work Education. Vol. 38 Ginsburg, E., (1990) Effective Interventions: Applying Learning Theory to School Social Work. New York: Greenwood Press Gitterman, A., (2001) Handbook of Social Work Practice with Vulnerable and Resilient Populations. New York: Columbia University Press Lindhorst et al. (2005) â€Å"Contextualized Assessmennt of Battered Women: Strategic Safety Planning to Cope with Multiple Harms† Journal of Social Work Education. Vol. 41 Mcgrath, M., (2000) â€Å"The Human Dynamics of Personnel Evaluation† School Administrator. Vol. 57 Pardeck, J., (2002) Family Health Social Work Practice. London: Auburn House Siebert, D., Siebert, C., Spaulding-Givens, J., (2006) â€Å"Teaching Social Work Skills Primarily Online: An Evaluation† Journal of Social Work Education. Vol. 42