Tax Planning And Tax Avoidance Essay Example | Topics and Well Written Essays - 2500 words

Tax Planning And Tax Avoidance - Essay Example Taxation is a major tool to drive the economics in the certain direction. Young and Guenther studied the relationship in the context of the mobility of capital in international level and Sun studied the efficiency of capital allocation. However, all these require that the financial reporting to be reliable, accurate, transparent, comparable and true representative of business conditions. International Financial Reporting Standards is mandated to be adopted as the financial reporting system in the EU countries for the listing companies. Barth, Landsman, & Lang and others have reported an improvement in the accounting information with the adoption of IFRS. Samuel, & Obiamaka in a paper stated that IFRS system of accounting as the base for tax will drive the tax accounting to generate the real economic value of the company. This provides greater opportunity to explore the real taxable income for the company. Use of IFRS increases the chances of them being listed in other countries. Use of the comparable system of IFRS across the broad would reduce the chances of measures taken by the company for tax avoidance to be overlooked. Another argument in favor of the adoption of IFRS states that it would result in the increased involvement of audit committee in addition to the other level of management. This will increase the double check facility for the audit committee as companies will not be available with an opportunity to avoid tax by claiming that reporting of a transaction is in accordance with the rules.

Class distinctions and dating Essay Example for Free

Class distinctions and dating Essay Willie Mossop started off at the beginning of this play as a shoemaker, in Hobsons Cellar. He was of a low class and had great potential but little ambition. His first step was when Mrs Hepworth said that she only wants her shoes to be made by Willie. The next step towards his final personality was when Maggie proposed to marry him. He then went off with Maggie and started off his own business and then, not only did he stand up to Hobson, his former master, but he also stood up to Maggie, his own wife. In this coursework I intend to explore the play from the perspective of Willie Mossops development. The shop windows and entrance from street occupy the left side. Facing the audience is the counter  The play starts off with a rather long description of the settings in the shop. This is because Harold Brighouse is making sure that the play should be in an entirely realistic scenery.  The first impression that we get of the family relationship is that the three daughters are quite friendly towards each other but together they all are against their father, Hobson. Maggie is the eldest of the children, all of whom are not yet married. Maggie has a stubborn nature and acts like a mother to the other two girls. She is strict, confident and she is very persuasive especially when she manages to get Albert out of the shop when it was very obvious in her mind that he wanted to speak to Alice. Hobson is fifty-five, successful, coarse, florid   When Hobson enters then for the first time we see the first time we see the whole family together. We can instantly tell that it is the girls that do the work in the shop and Hobson does nothing. His intention was to go to the Moonrakers which he usually spends most of the day, rather than working in the shop or being at home. He then feels very concerned about his family name, and about the daughters uppishness and bumptiousness so he doesnt go to the Moonrakers.  We see the three daughters dressed in nice clothes during the play. I find it hard to believe that Hobson actually cares about his daughters but rather he thinks that it is good for the business for the workers to wear nice clothes. When Hobson laughs at the thought of Maggie getting married and refers to her as being shelved, it is probable that she has been so busy looking after Hobson and her sisters that she did not have the time to get married.  The start of Willies success was when Mrs Hepworth comes in and instructs that her shoes are only going to be made by Willie. She then instructs further that she wants Willie to tell her if he is to ever move shops. During this episode Hobson manages to make a fool out of himself on numerous occasions. Firstly he tries to take the credit on himself, and then thinking the shoes were faulty made a further idiot out of himself. She then turns to Maggie ignoring Hobson and succeeds in getting an answer out of her. From this we see Mrs Hepworth as an upper class women and a well-respected customer in the Hobson shop. It is interesting to note that contrary to the belief of the times (that the husband was supposed to be in charge) Brighouse shows Maggie to champion the female sex and have total control over her husband. He cleverly reverses the commanding role from Willie to Maggie and represents her as the master of the house. Right from the beginning we see that Maggie has a very commanding and persuasive personality and as we move through the play we see Maggies persuasive nature winning. As she moves from minor things such as convincing Albert Prosser that he needed a new pair of boots to the outrageous act of marrying Willie and dismissing Ada Figgins whilst he was tokened to her. MAGGIE: Will Mossop, you take orders from me in this shop. Ive told you youll wed me.  WILLIE: Seems like theres no escape.  This was an innovative concept for those ages, for the daughter of a middle class bootmaker to marry a working class craftsman employed by her father. The social tradition was to marry into your own class or higher but certainly not into a lower class.  Another matter equally radical was her betrothal conflicting with her fathers views. It was particularly unusual in that period to marry without the consent and approval of ones parents. Here however Maggie exercises her views and would like to marry Willie Mossop ignoring all the social customs concerning class distinctions and dating. ALICE: I know, and if youre afraid to speak your thoughts, Im not. Look here, Maggie, what you do touches us and youre mistaken if you think Ill own Willie Mossop for my brother-in-law.MAGGIE: Is there supposed to be some disgrace in him?  ALICE: You ask father if theres disgrace. And look at me I had hopes of Albert Prosser till this happened.  MAGGIE: Youll marry Albert Prosser when hes able and that will be when he starts spending less on laundry bills and hair cream. Here we see her strong views concerning the elitists of the upper class. She strongly believes that they shouldnt be treated especially well because they have money, power and influence, unlike her sisters who grow into and marry upper class members. Maggie has clearly displayed her view on the stupidity of spending large sums of money on hair cream and laundry bills. The lower classes were unaccustomed to spending extensive amounts on these luxuries. She displays the honesty of her opinion by marring Willie, to the disgust of her relatives and succeeding to succeed over her father.

Is employee job satisfaction important for success

Is employee job satisfaction important for success Happy employees are productive employees. Happy employees are not productive employees. The topic of employee attitude and job attitude has always been a debatable and confused topic among practitioners even though during periods when employees are being referred to as valuable asset for organizational success and competitiveness. Employees have attitudes or viewpoints about many aspects of their jobs, their careers, and their organisations. However, from the perspective of research and practice, the most focal employee attitude is job satisfaction. The most-used research definition of job satisfaction is by Locke (1976), who described it as a state which is enjoyable or positive that results from the appraisal of ones job or job experiences. Implicit in Lockes definition is the importance of both affect, or feeling, and cognition, or thinking. Organisations are social systems where human resources are regarded as the most key elements for effectiveness and efficiency. In order to achieve their goals and objectives organisations require efficient managers and employees. Without their personnel efforts and commitment success cannot be achieved by these organisations. Job satisfaction is critical to retaining and attracting well-qualified personnel. Employee job satisfaction can be described as an attitude that employees have about their organisation and job. Methodologically, it can be said that job satisfaction is an employees emotional response which can be compared between actual outcomes and preferred outcomes (Mosadeghrad, 2003b). One of the greatest challenge facing service organisations is possibly pursue for quality service. (Sohal, 1994). Thus finding ways for maintaining and improving service quality is necessary. (Bitner et al., 1994). In the recent years it has been noticed that the effects of many human resource development factors on business performance has been extensively discussed in business research literature. In service industries, where services are often characterised by an encounter between service providers and customers, the quality and capability of the service providers have a direct, significant effect on the service delivery process and customer satisfaction. The initial interaction, having a great influence on how customers evaluate the service quality, has been better known as the moment of truth as customers start to form their opinion and expectation of the service delivery experience (Normann, 1984). This brief encounter can be vital in achieving a reputation for higher quality and continuous business. 2.2 PERFORMANCE What is performance? Performance is the result of achieving organisational objectives; a yardstick of success. Porter (1980) asserts that the basis of above average performance in the long run is sustainable competitive advantage. 2.2.1 Measuring performance Performance measurement is necessary because it enables firms to take a snapshot of current activity to assess their progress and help refocus strategy. Furthermore the company makes information available for evaluation to be undertaken. Records of past sales levels, calls achieved, expense levels, etc. facilitate comparison and provide trends that can be used for evaluation and setting of goals. Most companies use a combination of input (behavioural) and output measures to evaluate their sales forces. (Oliver, R.L. and Anderson, E. (1994). Specific output measures for individual salespeople include the following: The problems arise in deciding the criteria by which performance should be measured. The customers judge quality on a range of objective and subjective issues which are often difficult to pin down. Employee attitude, for example, was ranked as the most important critical success factor to hotel companies, but is difficult to measure accurately. 2.3 Customer satisfaction Customer satisfaction is related to customer loyalty Service providers are expected to increase their service value over time because customers today are very knowledgeable in seeking out new service alternatives and will defect if they are just merely satisfied. Very satisfied customers were found to be six times more likely to repurchase than those who were just satisfied ( Jones and Sasser, 1995). Other studies, such as Gummesson (1993) and Storbacka et al. (1994), also discussed the link between satisfaction and loyalty. 2.4 Job satisfaction and job performance The study of the link between job satisfaction and job performance has a controversial history. The Hawthorne studies, conducted in the 1930s, are often credited with making researchers aware of the effects of employee attitudes on performance. Shortly after the Hawthorne studies, researchers began taking a critical look at the notion that a happy worker is a productive worker. Most of the earlier reviews of the literature suggested a weak and somewhat inconsistent relationship between job satisfaction and performance. However, further research does not agree with this conclusion. Organ (1988) suggests that the failure to find a strong relationship between job satisfaction and performance is due to the narrow means often used to define job performance. Organ argued that when performance is defined to include important behaviors not generally reflected in performance appraisals, such as OCB, its relationship with job satisfaction improves. In addition, in a more recent and comprehensive review of 301 studies, Judge, Thoresen, Bono, and Patton (2001) found that when the correlations are appropriately corrected (for sampling and measurement errors), the average correlation between job satisfaction and job performance is a higher .30. In addition, the link between job satisfaction and performance was found to be even higher for complex (e.g., professional) jobs than for less complex jobs. Thus, contrary to earlier reviews, it does appear that job satisfaction is, in fact, predictive of performance, and the relationship is even stronger for professional jobs. 2.5 RELATIONSHIPS BETWEEN ATTITUDES, PERFORMANCE AND CUSTOMER SATISFACTION Past research has found positive but weak relationships between employees job-related attitudes and performance (Iaffaldano and Muchinsky 1990). Recent research has included customer satisfaction as a correlate of employee attitudes and performance, stressing the importance of quality service to organisational achievement (Wiley 1990, Zeithaml et al., 1985). In todays competitive marketplace, organization effectiveness depends on understanding what customers value and communicating this understanding to employees in the form of employee-performance goals and expectations. (Crom 1994, Heskett et al.,1994) In another study of relationships between organisational performance, customer satisfaction, and employee attitudes, (Wiley 1990) studied data from over 200 retail stores. He found that, overall, those stores most favourably described by employees were those most favourably described by customers. In particular, customer satisfaction ratings were strongly and positively related to employees descriptions of key aspects of their working environment, especially working conditions, minimum obstacles to accomplishing their work, and a strong sense that supervisors and co-workers stress customer service. A number of employee attitude dimensions were related to customer satisfaction. One such employee attitudinal dimension was effective communication. Thus this study concerns examining relationships between employee attitudes, performance, and customer satisfaction over time. The goal is to determine the extent to which employee attitudes distinguish between departments and the extent to which these differences are associated with productivity, administrative effectiveness, and customer satisfaction. In general, it is hypothesized that work groups differ in employee attitudes and that these differences relate to recently achieved performance and customer satisfaction and also predict future performance and customer satisfaction. 2.6 Defining attitude Secord and Beckman (1969, p. 167) defined attitudes as an individuals feelings, judgment and predispositions which helps to behave in accordance to his environment. Arnold et al. (1995) indicated that attitudes reflect a persons tendency to feel, think or behave in a positive or negative manner towards the object of the attitude. According to Elizur and Guttman (1976), attitudes toward change in general consist of a persons cognitions about change, affective reactions to change, and behavioral tendency toward change. Positive attitudes to change were found to be vital in achieving organizational goals and in succeeding in change programmes (Eby et al., 2000; Martin, 1998; Kotter, 1996; Gilmore and Barnett, 1992). 2.6.1 Indicators of employee attitude The concept of the employees attitudes encompasses a wide range of organisational phenomena (Loscocco and Roschelle, 1991). However, the most significant aspect of this study is the view that employees attitudes are the extent to which people of the organisation are able to meet the essential individual needs through their experience to give better performance. There are various employees attitudes that have been selected for inclusion in this study and they will be discussed further. 2.7 Job Satisfaction The first major cause that will be addressed is job satisfaction. In general, HR practitioners recognise the value of the work condition as a cause of employee attitudes, and it is an area HR can help influence through organisational programs and management practices. In addition, one of the most important areas of the work situation is to influence the work itself and it is often overlooked by practitioners when addressing job satisfaction. Currie (2001) suggests that satisfaction is linked to level to which an individual is satisfied with terms and conditions of employment and the factors relates to the physical work environment. For example, an employee may be satisfied with its pay and their relationship with their peers at work or are satisfied with company policy. Job satisfaction is generally known as a versatile construct which encompasses employee feelings about a range of both intrinsic and extrinsic job elements. It includes essential elements of satisfaction related to work conditions, pay, supervision, promotion, relationship with co-workers and organisational practices. (Misener et al., 1996). As stated, the work situation also matters in terms of job satisfaction and organisation impact. Contrary to some commonly held practitioner beliefs, the most notable situational impact on job satisfaction is the nature of the job itself-often called intrinsic job characteristics. Research studies across many years, organisations, and types of jobs indicate that employees give more importance to the nature of the work itself when asked to evaluate different facets of their job such as supervision, pay, promotion opportunities, coworkers, and so forth. (Judge Church, 2000; Jurgensen, 1978). This is not to say that good salary or effective supervision is not important but rather much more consideration should be given to job satisfaction by ensuring that work is interesting and challenging as possible. Of all the main criteria of job satisfaction the works nature involves job challenge, autonomy, variety and scope with other key results like employee retention. (e.g., Fried Ferris, 1987; Parisi Weiner, 1999; Weiner, 2000). Thus, to understand what causes people to be satisfied with their jobs, the nature of the work itself is one of the first places for practitioners to focus on. 2.7.1 Employee satisfaction Employee satisfaction is often referred to as job satisfaction. This is to say that employee needs and wants are satisfied when they perceive certain rewards from the organisation, including compensation, promotion, recognition, development, and meaningful work, meet or exceed their expectation (Hackman and Oldham, 1980). The next general point to look at is the notion of wellbeing at work, which (Peccei, 2004) suggests concern an overall sense of happiness, physical and mental health of the workforce. (Currie, 2001). However Warr (2002) argues that job-related wellbeing refers to peoples satisfaction with their jobs in terms of facets like pay, colleagues, supervisors, working conditions, job security, training opportunities, involvement, team working and the nature of the work undertaken. Among determinants of job satisfaction, leadership is viewed as an important predictor and plays a central role. 2.8 Leadership Style Among the different factors of job satisfaction, leadership is viewed as an important predictor and plays a central role. Leadership is a management function, which is mostly aimed at people and social interaction, as well as motivating people so that they will work towards achieving organizations goals. (Skansi, 2000). Organization believes that their success is in achieving its goals and objectives and this depends on the managers and their leadership style. By adopting the needed leadership style managers can influence job satisfaction, commitment and productivity of employees. Leadership style can be categorized as a variety of characteristics and skills, behaviors and managerial attitudes which are based on individual and organizational values. (Mosadeghrad, 2003b). It is the ability of the leader to motivate employees do perform to the maximum and is also the extent to which workers are respected, operation is done with honesty and integrity, promotion of efficiency and having open lines of communicationwith employees (Aronson et al., 2003). Leadership styles comprises of autocratic, bureaucratic, laissez-faire, charismatic, democratic, participative, situational, transactional, and transformational leadership (Mosadeghrad 2003b, 2004). If can be noticed that it is not that a certain style of leadership should necessary result in successful organisational behavior. There is need of different styles for different situations and leaders should know which approach to adopt. A leader may have the skills to act effectively in a particular situation but may not able to perform so in another context. A lot of research stem from research on transformational and charismatic leadership, which have been found to positively affect followers performance and attitudes (Bass and Avolio, 1993 and Shamir et al., 1993). According to Bass (1990, p. 21), transformational leadership takes place when leaders expand and promote the interests of their employees, when they create awareness and acceptance of the purposes and mission of the group, and when they encourage their employees to work towards the benefit of the group and not for their own self interest. Howell and Frost (1989) found that individuals working under a charismatic leader had higher task performance, task satisfaction, and lower role conflict. 2.9 Employee Commitment The concept of organisational commitment refers to a persons affective reactions to characteristics of his employing organization. (Cook and Wall, 1980) Commitment is an internalised employee belief, often associated with soft HRM and a high-trust organisational culture (Mathews and Shepherd, 2002) and is frequently associated with an exchange relationship between the employer and employee. From the point of view of employees, they commit to an organisation in return for certain rewards, which can be extrinsic (salary) and intrinsic (belonging, job satisfaction). Legge (1995) suggests that the attitude conceptualisation suggests that dedicated employees have confidence on the organisations goals and values, show enthusiasm to put maximum effort and have a strong will to stay with the organization. As such, affective commitment is viewed as an employees positive attachment to the employing organisation and a willingness to contribute towards the attainment of organisational goals (Mowday et al., 1979). Employees with high organisational commitment are more willing to put more effort in a change project and, therefore, it is more likely to develop positive attitudes towards organizational change. (Iverson, 1996; Guest, 1987). Furthermore, employee satisfaction has been positively correlated to service quality, which was then linked to increased customer satisfaction (Pugh et al., 2002). Customer satisfaction has been linked with the financial performance of the company, suggesting that employee satisfaction is linked to financial performance (Terzo, 2005). Further research has shown that satisfied employees have a positive impact on the companys profits (Jakobson Rauch, 2005). Different variables from employees all link to the customer, which links to the companys profitability and revenue growth (Pugh et al., 2002). Employee voice has been viewed as an aspect of high commitment HRM, and it is considered essential that workers should have the opportunity to express their grievances openly and independently, in addition to being able to contribute to management decision making on task-related issues (Gould-Williams, 2004). Thus it can be said that business success requires more than just satisfied and loyal employees. Instead, it demands the kind of employees who are willing to serve as advocates for the organisation that is committed employees. So, employee commitment represents employee dedication to help the company to achieve its goals. It includes manifests like dedication to doing work of high quality, commitment to resolving customers problems, the investment of adequate time and effort in the work and the will to recommend the companys products and services. 2.10 Job involvement Job involvement is likely to be affected by aspects of organisational culture. Job involvement is important because of well-established associations with a range of organisational outcome (Gray et al., 2003). It is also found that employees who are more involved in jobs are more satisfied with their jobs and can be expected to be more committed to their organization (ODriscoll and Randall, 1999). Employees who are highly committed towards their organization are more likely to stay than those who are relatively uncommitted (Tett and Meyer, 1993). Employee attachment is an important determinant in predicting organizational success. They describe attachment as having a strong affective component-the degree to which the customer or employee has a positive emotional connection with the organisation. It is believed that the way employees are treated (HR practices) leads to a shared employee mind set. This, in turn, leads employees to behave in ways (employee practices) that contribute to a customer mindset that, in turn, contributes to a retention and attraction of customers and the resultant competitive advantage. Therefore, job satisfaction and job involvement are attitudes which are determined by individuals perceptions of their total job situations, including the physical work environment, the terms and conditions of their employment and the degree to which they are given autonomy, responsibility, authority and empowerment in their jobs (Kersley et al., 2006) Thus Organisations that promote and maintain commitment, job satisfaction and work-life balance satisfaction (wellbeing) of their employees through the implementation of high commitment HRM practices will benefit most by superior organisational outcomes and productivity through establishing long-term relationships of support and trust with employees. Organisations that do not pay attention to employee wellbeing at work will have in the long term to deal with the effects of less productive employees. 2.11 Career satisfaction Career satisfaction was included since such satisfaction refers to overall affective reaction of individuals to their career (Greenhaus et al., 1990). It is reasonable to expect that high levels of career satisfaction would enhance organisational commitment since employees who are satisfied with their careers should perceive greater benefits in retaining membership in their organization than employees whose career have been less gratifying (Igbaria and Greenhaus, 1992). 2.12 Big five The big five model include five dimensions of personality traits. These traits are useful in determining the behaviour of individuals. These are: extraversion, agreeableness, conscientiousness, neuroticism and openness to experience. Furnham (1997) found that extrovert persons are highly motivated by intrinsic factors. It has been seen that extrovert person would respond more quickly to rewards than introverts. There are other examples that shows how personality traits may affect attitudes is an individual openness to experiences and this allow them to be more innovative and thus more satisfied with their job. (Furnham et al., 2005). Conscientiousness is viewed in earlier findings and suggests that this trait is a constant indicator of job satisfaction. (Furnham et al., 2002). This influence can be explained as conscientious individuals are prone to greater level of intrinsic and extrinsic reward as they are well organized therefore continuously increasing job satisfaction. 2.13 Motivation Herzberg et al.s (1959) two-factor theory of motivation stated that satisfaction and dissatisfaction are two separate entities caused by different facets of work and they were labeled as hygiene factors and motivators. Hygiene factors are categorized as extrinsic factors of job design that add to employee dissatisfaction when not met. Some examples are: supervision, working conditions, company policies, salary, and relations with co-workers. On the other hand motivators are intrinsic to the job and include achievement, development, responsibility and recognition. There is a very old discussion on whether hygiene factors do contribute to job satisfaction. (Furnham et al., 1999; Warr, 1987). 2.14 Managing Employee Negative Attitudes Managers can influence employees in having positive attitudes. Employees should understand behaviours so as to help them to change their attitudes. There should be the will to implement changes even if certain disagree with the idea. Moreover the organisation must focus on opportunities rather than concentrating on maters that is not working. Like this negative attitudes can be controlled to a certain extent. 2.15 Constraints to achieving positive employee attitude It is said that everyone should have a positive attitude. In practice it is really difficult to maintain a positive attitude every time. Whenever a problem arises, change in attitude is obvious to such an extent that having negative attitude cannot be avoided. Lacking positive attitude is the basis cause of stress, worry, demoralisation, nervousness and depression. Nowadays almost everybody is in tension. Employees are tensed because of job dissatisfaction. 2.16 Conclusion The literatures conducted can be summarised with the use of a conceptual framework as shown below: Figure 2.1: The conceptual framework This framework helps to determine all the factors that do indeed leads to the development of positive attitudes of the employees. The main attributes being job satisfaction followed by leadership style and employee commitment. These factors in turn lead to organisational performance and thus the success of the organisation. In this context performance is mainly measured through customer satisfaction which is considered to be crucial for any organisation. Thus it can be said that there do exist a relationship between employee attitudes and performance as it has proved in the above literatures.

SWOT Analysis of Singapore Tourism

SWOT Analysis of Singapore Tourism Tourism is at its rapid expanding stage which most of people now in the 21th century are traveling and visiting attractions all around the world. There are so many states which are Africa, the à ¢Ã¢â€š ¬Ã… ½Americas, East Asia and the Pacific, Europe, the Middle East and South Asia, within all this region there are so many countries and states that can be counted as a tourism destination and attraction as long as it is accessible to people there will be tourist. Singapore has one of the largest service sectors in tourism. For Singapore to take this advantage as a tourism destination, it has contributed 3% of Singapores GDP which has generated some of US$ 9.4 billion. Being one of the most popular countries in Asia, Singapore has been growing very rapidly for the past few years. With the help of the tourism industry, it has strengthened the infrastructure developments, in addition of various events and the countries strategic location in the heart of region. This shows how much the role of tourism industry can play in Singapores economy. To ensure that tourism remains a key economic pillar, a bold target, Tourism 2015, was unveiled in the year 2005. The objectives of Singapore is to triple the tourism receipts to US$ 30 Billion, doubling visitor arrivals to 17 Million, and creating an additional 100,000 jobs in the services sector by 2015, according to Opportunities in Singapore Tourism Industry (2007-2009). Having all these advantages, the n egatives are also a factor to look at so by doing this research; I will have a better view on the impacts, advantages and disadvantages. http://www.researchandmarkets.com/reports/463815/opportunities_in_singapore_tourism_industry_2007 1.3 Literature Review In the few books I have read like Tourism in South-East Asia, Tourism impacts, planning and management and Tourism management: managing for change. These books are written by the following authors Peter Manson, Michal Hitchcock and Stephen Page. The content of the book have the different kinds of effects from tourism and changes countries have to face and how can they cope with it. I felt that many of the fact that are stated in the books are very agreeable like in the Tourism impacts, planning and management book written by Peter Mason The impacts of tourism can be positive or beneficial, but also negative or detrimental. Whether impacts are perceived as positive or negative depends on the value position and judgment of the observer of the impacts. This shows that no matter how people research on any of the impacts there are always another way to view positive to a negative and negative to a positive. For the Tourism management: managing for change by Stephen Page quoting It is wide ly recognized that a range of factor impact upon the success or failure of visitor attractions as tourism enterprises. This has to be viewed against growing visitor expectations during their visit and the need for attractions to improve standards in many countries worldwide. what I have understood is the tourist has ever changing taste and to keep up countries have to upgrade or maintain what they have now or they would lose out. By using the research question expanding the search of the topic would be a clearer view of achieving the objective. 1.4 Source of information Tourism is now a very vase integrated subject involving many sectors. So by researching information on Books like Tourism in South-East Asia, Tourism impacts, planning and management and Tourism management: managing for change the books tells how and what are the different situations. The other source would be from the internet where I can find millions of information regarding tourism and destinations. Using the search engine Google I would search the key word from: Tourism Impact, Singapore tourism, future of Singapore 2015. With just these few words I am able to get a few data on tourism. Because of a limitation of time I can only use the secondary research data on all that are done. Questions 1 What makes Singapore a popular tourism destination? 2 What are the challenges faced by Singapore as a tourism destination? 3 What are the impacts of tourism? 4 How will Singapore maintain its popularity in the future? Objectives To analyze what attracts tourist to Singapore and why To understand what challenges faced by Singapore in attracting tourist Evaluating impacts of tourism on Singapore To find what Singapore will do to keep up with other countries in the future. 1. What makes Singapore a popular tourism destination? Although Singapore is a small country, the amount of entertainment is compatible to other countries. Being one of the leading tourist destinations in Asia and with millions of visits every year, Singapore is also popular for business traveling destination because of the large number of exhibitions and conferences are organized every month in Singapore. A destination is a place which is created for a purpose, that is what Singapore have done they have created a destination where tourist comes to visit. The following attractions are made or modified in a way so that it can accommodate people. To stay popular Singapore have keep up with the trend of others and improving and expanding it. Examples like allowing casinos to be built when the pass few years which has been denied many times. The main categories of the popularity in Singapore now are listing bellow: -Attraction -Stability -economical -cosmopolitan -Events -Festival What I think is of how Singapore has to struggle to survive in the economic sense. Singapore have made it big and achieved a better economic structure but all these comes with a price they have to get a number of people to work in the attractions but also entertain the tourist so the number of people that are working in the tourism industry in Singapore is high resulting a high in reliance on tourism. SWOT part1 (S)trengths Leading tourist destinations in Asia popular for business traveling Rich in economy Safe (O)pportunities Strategic location Tourists arrivals Tourism receipts Outbound tourism Outbound tourism expenditure Medical tourism industry MICE industry (W)eaknesses Small country Limitations on amount of visitors Limited resources Manmade attractions Limited natural environment (T)hreats Countries mimic Terrorism 3 What are the impacts of tourism? 1.5 Methodology PESTE Political, economical, socio-cultural, technological, environmental The six elements of the tourism have is advantage however the disadvantage are high too in order to understand it we have to look at two different perspective which is the positive and negative. Everyone have different perspective no matter how good a situation is there is always a downside. (P)olitical Positive More order in country Improve diplomatic ties Negative Terrorism Strict reinforcement (E)conomic Positive Contributes to income and improve standard of living. Improves local economy Increases jobs that decreases unemployment rate Increases tax revenues. Improves infrastructures Increase investors http://wiki.answers.com/Q/What_are_the_positive_economic_impacts_of_tourism Negative Increase in food, land, houses would be more expensive for the locals Part-time, semi-skilled, poor paid and taking away traditional jobs Seasonal jobs such as these could then possibly lead to high rates of unemployment. Dependent on the tourism Inflation Leakage (S)ocio-culture Positive Traditional art or handicraft result from tourist Responsible cultural tourism experience and understand new culture reduce negative perception tolerance integrated world culture pride Negative language barrier pick up bad habits cultural conflicts loss culture identity (T)echnological Positive improvement in technology improve in booking system which leads to easier booking so therefore a increase in tourism able to get information easily online Negative increase in scam might have a negative perspective on a country after reading reviews (E)nvironment Positive increase in national park for tourist limited damage / even limited damage still does damage increase awareness of maintaining nature partly because of profit because when maintained more tourist would come back to visit again http://www.gdrc.org/uem/eco-tour/envi/four.html Negative Pollution from more vehicles demand litters dropped by visitors disturbance of natural habitats and cause damages the landscape land clear for more attractions/ amenities heavy usage on resources 4. How will Singapore maintain its popularity in the future? Singapore to compete with other countries would be a challenge but it has made it. Being 1st in doing what others could not. Examples like that F1 Night race and the coming 2010 youth Olympics will be here 1st. The need for Singapore to stay competitive is the ideas that are made and are being able to be executed. In 2005 Minister for Trade and Industry, Mr. Lim Hng Kiang shows the planning that is being done to triple Tourism Receipts (TR) to S$30 billion, doubling visitor arrivals (VA) to 17 million, and creating an additional 100,000 jobs in the services sector by 2015. 1.6 Recommendations The current tourism situation in Singapore is doing quite well and achieving the 2015 would not be a problem with all the new attractions and events coming up. However currently there are advantages and disadvantages in Singapore, the advantage Singapore has now should be maintained and improved. The disadvantages should be overcome to be competitive in the future. ADVANTAGES counted the safeties country minimum crime (robbery, stabbing, riots, and protests) natural disaster harder hits Singapore cause of being surrounded by other countries DISADVANTAGES lack of service experience bad services strict laws high in tax 1.7 Analysis After doing all the research I have analyzed that tourism is like a product and there is the product life cycle and Singapore is at its growth stage and with the coming youth Olympic, the growth will increase because in the future there would be more new attractions like the two new integrated resorts and theme parks that comes with it to boost the economy. Although there still maybe a few disadvantages and negative impacts Singapore could improve and control on what is bad. Being a small country has its disadvantage but how different people look at it is that because it is small it is more easily manageable compared to a big country. To see it this way Singapore can increase the tourism weather now or in the future despite the negatives. I will do a further in depth study on the PEST and SWOT analysis to see it more in detailed. 1.8 Conclusion Singapore Tourist could be a very useful element in the countrys economic how ever there are many other reasons they can be helpful too. In my opinion best thing about tourism is mainly because of the economic that is why almost every country they are promoting tourism and trying to attract people to their country. Same thing goes to Singapore without tourism the country would lose three per cent of Singapores GDP and more than S$12 billion in tourism receipts. Looking at the PEST and SWOT analysis countries can help understand and improve the tourism and look after the locals so both party would not be affected in a bad way.

Dropout Intervention Essay -- Education, Dropout Prevention Programmin

Outcomes In Relation to EBD The literature indicates that outcomes for students with EBD were, by and large, positive and indicated that dropout interventions geared toward students with behavioral issues show some potential success for students. Sinclair, Christenson, & Thurlow (2005) found 44% of students within the treatment group with EBD as the primary special education qualifier were more likely to persist in school, whereas only 33% of students with EBD in the control group had the same likelihood. Researcher Remorse Hindsight and seeming regret in regard to measurement and study design weren’t uncommon across the literature. A pervasive â€Å"should have, would have, could have† existed among certain of the studies. The Vannest et al. (2009) study concluded with researchers lamenting the lack of a â€Å"quality measurement† in regard to the mentor-mentee interactions. The writers also bemoaned the study’s reliance on time units (that were not described), components of mentor-mentee interactions at school and via email, and, puzzlingly, a reliance on â€Å"measurable and observable data†. Both Munoz (2002) and Franklin et al. (2007) determined that without a control or comparison group, validity is shaky. However, none of the examined dropout prevention researchers were remorseful that the current span of literature didn’t consider race or gender in program design or measurement (including research projects explicitly aimed at students upon the basis of t heir race and/or gender). Mobility and Attrition Throughout the literature, mobility and it’s effect on student success rates in dropout prevention programming is noted but not consistently considered in the intervention findings, which is curious considering the possible dynamics... ...about the students we are supposed to provide with individualized, differentiated programming. Ninth, program interventions should consider implementing student involvement with planning, intervention, progress review, and goal discussion. Students who are in control of their own educational process foster ownership and responsibility for their future. Measuring the efficacy of such an approach for our target population could prove extremely beneficial, definitely informative. Tenth, making the realistic consequences of dropping out of school versus staying in school and graduating a more tangible concept for our target population appears to be a worthwhile undertaking. Vocational training programs and career mentoring could prove valuable for increasing graduation for our target population, and should definitely be examined.

Scales Of Justice :: Free Essays

  Ã‚  Ã‚  Ã‚  Ã‚  Scales of Justice shows a police force where there is a culture of corruption. The parts of the TV program that we saw were made up of two parts, The Job, and the Game. The Job is about a new probationary officer named Webber, and how he is forced to accept the corruption that occurs in the force, and ends up getting fired. The Game takes corruption to a new level involving higher powers such as MP’s and non-uniformed officers. They both are good examples of how it is a culture for them.   Ã‚  Ã‚  Ã‚  Ã‚  The corruption that occurs in the Job is nothing unusual or abnormal, even to some of the higher ranked officers. Much of it involves accepting small bribes and breaching the code of conduct that is involved in being a policeman. For example, on more than on occasion, Sergeant Borland drinks and smokes while he is on duty. He then ended up influencing the new officer, Webber, to drink on duty. There is also an instance where Borland was offered an insufficient bribe so he locked the guy up and took him to court. He then influenced Webber to testify and say that he saw the man offer the bribe, which he didn’t see.   Ã‚  Ã‚  Ã‚  Ã‚  Many times it is shown that officers avoid crime because there is too much paperwork to go with it. While Webber and Borland were on duty, the saw a moving car collide with a parked car, and Webber was told to do a U-turn. This was because if they caught the guy that did it, they would have to do several hours of paperwork. There was also a scene in the show when Borland told Webber about a time he found a corpse in a river, and they dumped in back inside because it would be too much of a hassle dealing with it.

Foundation Degree in Accounting & Finance Essay -- Business Management

Foundation Degree in Accounting & Finance How training contributes to the achievement of business objectives In order for the organisation to benefit from successful training, there must be a planned and systematic approach to effect management of training. R Harrison (1989:48) defined systematic approach as â€Å"†¦in order to determine as precisely as possible what are the minimum resources the organisation should invest for the development of its workforce, an accurate assessment should be made of known and agreed training needs at all levels. A training plan can then be formulated which can guide the organisation in its investment of resources, in the operation of training and development, and in their evaluation.† A plan for training and development can guide top management to make the following decisions:  · Decision about the investment of resources through time.  · Decision about the agreed corporate goals and strategy for employee development.  · Decision about the key roles necessary to ensure effective implementation of strategy. Within the individual manager’s department, there should be the same agreement on what overall needs exist, however they may be defined and over whatever time length they are to be met. The manager can then put forward a reasoned case for the resources to meet those needs. L Mullins (2002:694) cited that â€Å"The purpose of training is to improve knowledge and skills, and to change attitudes. It is one of the most important potential motivators. This can lead to many possible benefits for both individuals and the organisation.† L Mullins (2002) suggested that training can make an impact on the organisation: * Increase the confident, motivation and commitment of staff. * Provide recognition, enhanced responsibility and the possibility of increased pay and promotion. * Give a feeling of personal satisfaction and achieve, and broaden opportunities for career progression. * Help to improve the availability and quality of staff. Therefore we can see that training is an essential element of improving organisational performance. The intention of training is to generate a greater measure of positive commitment, a reduction of workplace alienation and enhanced quality of output. D Torrington et al (2002) suggested that objectives should give employees a clear idea of p... ...3rd edition, The Cromwell Press, Wiltshire Harrison R (1989), Training and Development, 2nd edition, LR Printing Service Ltd, West Sussex Mullins L (2002), Management and Organisational Behaviour, 6th edition, Pearson Education Ltd, Harlow Torrington D et al (2002), Human Resource Management, 5th edition, Pearson Education Ltd, Harlow Bibliography Beardwell I et al (2004), Human Resource Management – A Contemporary Approach, 4th edition, Pearson Education Ltd, Harlow Garratt T (1997), The Effective Delivery of Training Using NLP, Kogan Page Ltd, London Harrison R (1992), Management Studies 2 - Employee Development, 3rd edition, The Cromwell Press, Wiltshire Harrison R (1998), People and Organisation - Employee Development, 2nd edition, The Cromwell Press, Wiltshire Harrison R (1989), Training and Development, 2nd edition, LR Printing Service Ltd, West Sussex Mullins L (2002), Management and Organisational Behaviour, 6th edition, Pearson Education Ltd, Harlow Pettinger R (2002), Introduction to Management, 3rd edition, Palgrave, Hampshire Torrington D et al (2002), Human Resource Management, 5th edition, Pearson Education Ltd, Harlow