Thursday, October 31, 2019

OSHA Legal Aspects of Safety and Health Essay Example | Topics and Well Written Essays - 250 words - 1

OSHA Legal Aspects of Safety and Health - Essay Example OSHA is also allowed to issue multiple penalties incase the consideration is on per instance basis (Ehlke, 2005). In this case, the standard violated needs to have clearly stipulated that compliance is per individual employee. In this instance, record keeping and lead protection standards stipulate that all recordable injuries should be entered on the log and an employee should be removed from work after being exposed. Also in case an employer has persistent high rates of injuries and/or fatalities, long history of violations, intentional ignorance to standards and lastly, bad faith multiple citations can be issued (Ehlke, 2005). These are good examples where multiple violations can be cited by OSHA under the egregious violations policy. It is important to note here that OSHA has the discretion to group violations and use this as a basis to propose penalties with multiple violations attracting single or multiplied penalties. References Ehlke, B. M. (2005). OSHA targets for 2005. Retr ieved 25 Jan. 2011 from, http://library.findlaw.com/2004/Aug/1/231145.html

Tuesday, October 29, 2019

Slow Down and Play Essay Example | Topics and Well Written Essays - 500 words

Slow Down and Play - Essay Example especially a parent to keep on insisting that their children should direct all their efforts towards academic work, however important it may be, and forget allowing them time to mingle with their friends through constructive activities such as sports and child games (Miller 2008 p 49). This is due to the fact that it helps them to become more aware of their surroundings as well as improving their socialization skills which are essential in their later lives especially in environments that require sharing of resources. In order to experience this, I have been able to go out and play, with the intention of understanding more on the real effects of participating in games. This I accomplished by involving myself in two different sporting activities i.e. playing football and climbing mountains. It is important to note that this requires personal motivation especially in mountain climbing due to the fact that there are a lot of challenges involved, which may discourage someone from accomplishing his mission. Unlike in other professional sporting activities such as those involved in Olympics as well as football competitions, whereby participants are always under pressure from sponsors, fans and their governments to accomplish the goal of acquiring a medal, playing in this case was purely intrinsic as the persons involved were out to have fun without caring much on the achievements, in fact, we took it a way of spending leisure and relaxing from the routine tasks which are boring and stressing. Mountain climbing is rather a difficult task especially since it requires a lot of stamina and confidence to enable you to hold on to the rocks as well as to keep up with the pace of other team members. Football on the other hand requires team work and as such, the success of your team depends on how well you calculate your moves incorporated with lack of selfishness in passing the ball. From this experience, it is true to say that team work irrespective of whether it is between

Sunday, October 27, 2019

Types of Sub-Contractors

Types of Sub-Contractors 1.1 Introduction A sub-contractor has its own principal obligation to carry out his own sub contract work and complete in accordance to sub-contract documents. Contractor rarely complete a building all by himself without the help of a sub-contractor. A nominated sub-contractor has a contract under contractor who is usually instructed to construct the part of the building work under his expertise such as plumbing, electrical, roofing, cement work and plastering. A sub-contractor may be in individual or an incorporated company who perform his job partly in the project. According to Alberta Labour Relations Board (2002), when an officer is trying to decide which party is the true employer, it does not matter if the subcontractors work is: Part of an existing contract Contract between a general contractor and an owner Portion of work the owner is carrying n the owners account Under the standard form of the JCT contract there are 3 types of subcontractor: Domestic subcontractor A sub-contractor chosen from the list by the contractor becomes a domestic sub-contractor. Contractor will remain his responsible for domestic sub-contractor works and for any defects therein to the employer. Nominated subcontractor The principal acts as the middle man between the sub-contractor and the main contractor, whereby he independently invites tenders as sub-contractors and handles the negotiation of the subcontract and hence the main contractors are directed by the principal to enter into a subcontract with the subcontractor selected on terms and condition negotiated by the principal. Named subcontractors The employer is involved hands-on in the process of inviting and selecting tenders and after the final decision on the sub-contractor, the employer instructs the main contractor to enter into the sub-contract with that respective company. According to Chappell (2007), are 2 situations where a person to be ‘named Where work is included in the contract documents and priced by the contractor to be carried out by a person named in the documents Where there is a provisional sum and the architect issues an instruction naming a person to carry out the work it represents. 2.0 Review of appointing a specialist contractor JCT 98 A contractor and sub-contractor has a common relationship in construction industry where the responsibility to complete a building relies on contractor. Sub-contractor will enter into a contract by signing a contract with contactor and provide part of the building work to the sub-contractor by contractor. According to Standard Form of Building Contract (1998), a nominated contractor is being nominated when the Architect/the Contract Administrator uses a prime cost sum or by naming a sub-contractor, reserved to himself selection and approval of the sub-contractor to the Contractor who shall supply and fix any materials or goods or execute work, the sub-contractor so named or to be selected and approved be nominated in accordance with the provisions of clause 35 and a nominate sub-contractor should be Nominated Sub-Contractor. If a Contractors tender has been accepted he should not sub let his work to a Domestic Sub-Contractor without the consent of the Architect/the Contract Administrator. Clause 13.1 nomination of a sub-contractor to supply and fix materials or goods to execute work of which the measured quantities have been set out and priced by the Contractor in the Contract Bills fir supply and fixing or execution by the Contractor. Any variation under clause 13.2 Nominated Sub-Contractor in connection under such additional work is of a similar kind to supply and fixing of materials or the execution of work for which the Contract Bills provided that the Architect/the Contract Administrator would nominate a sub-contractor 2.2 Procedure appointing a specialist contractor JCT has issued some following documents which related to Nominated Sub-Contractors and are referred in the Conditions by the use either of the name or the identification term. According to standard form of building contract (1998) the following procedure is the Standard Form to nominate a Sub-Contract Tender 1998 Edition (NSC/T): Part 1: The Architect/the Contract Administrator will send an invitation to tender a Sub-Contractor Part 2: Tender by a Sub-Contractor Part 3: A Contractor and nominated Sub-Contractor under clause 35.5 will agreed into particular conditions Therefore the following steps are to nominate a sub-contractor should be: Architect/the Contract Administrator will complete the invitation to standard tender of Part 1 NSC/T and together with relevant section of employer/nominated sub-contractor agreement, NSC/W. A complete drawings/specification/bill of quantities describing the work will send to the tenderer. In part 2 Sub-Contractor and Employer signed as approved together with a copy of the numbered tender documents listed in and enclosed with NSC/T part 1 together with any additional documents and/or amendments where have been approved by the Architect/the Contract Administrator and to execute the warranty NSC/W The Architect will then nominate the sub-contractor using the standard nomination, NSC/N instruction to the main contractor. A copy of the invitation tender and the successful sub-contractors tender will be submitted to main contractor, the drawings/specification/bills of quantities on which the tender was bases and the executed warranty. Once the main contractor has received the documents, in within 7 days he should make a reasonable objection to the selected tenderer in writing. If main contractor fails to do so, he will tend to reach an agreement with the selected tenderer on the ‘Particular Conditions in Part 3 of NSC/T. When the Particular Conditions has been reached, contractor and sub-contractor will sign Part 3 of NSC/T and execute the sub-contract agreement articles, NSC/A which incorporate by the reference the sub-contract conditions NSC/C Lastly, a copy of NSC/T Part 3 and NSC/A signed by the contractor will submit to Architect for his records. 3.0 Review of appointing a specialist contractor Post JCT 2005 3.1 Review on a specialist contractor Post JCT 2005 Based on JCT SBC 05, there is no longer nominated sub-contractor in the contract due to numbers of problems arise because when a project is not ready to start work on the commence date, sub-contractor uses this opportunity to demand for extra money. Therefore there are only domestic sub-contractors in Standard Building Contract (SBC). 3.2 Procedure appointing specialist contractor Under JCT SBC05 clause 3.7 stated contractor should not without the consent of Architect/Contract Administrators sub-contract the whole or part of the work to a sub-contractor. He should responsible carrying and completing the Works in all respect in accordance with Contract Documents which is the same condition in JCT SBC 98 under clause 35.2. Furthermore, it stated if there is a Contractors designed Portion, Contractor should not sub-contract the design without Employers consent and should not in affected his obligations as a Contractor. Employer can narrow in choosing sub-contractor when the â€Å"work must be measured or describe adequately in some other way in the bills of quantities so that it can be priced by the contractor.†(Chappell, 2007) When selecting a domestic sub-contractor, the lists must at least contain three names to be chosen by the contractor to carry out the work in project. Employer or contractor may add in additional to the list before an agreement to a sub-contract is entered into respect of particular work. Architect will ensure that the list of domestic sub-contractors are willing and has the expertise to carry the work. Once the main contract is let, additional names are still able to be added where it has given a maximum opportunity for the contractor to take advantage on the competitive prices. If there is a circumstance before entered into a binding contract where the list name is below three therefore: Employer and contractor must agree on the addition of the names must contain at least three in the list Or, contractor carries the work by naming himself in the list and may sub let his work later with architects consent Lastly, a sub-contractor is chosen form the list by the contractor becomes a domestic sub-contractor where employer will not have responsibilities on domestic sub-contractor. Contractor will wholly responsible on domestic sub-contractor whether the â€Å"problems of delay, financial claims or termination of employment.†(Chappell, 2007) 4.0 Review the method of appointing a specialist contractor NEC 3 ECC 2005 (Option B) 4.1 Review the method of appointing a specialist subcontractor NEC 3 ECC 2005 The NEC 3 Engineering and Construction Contract (ECC) 2005 (Option B) have been designed in order to sub-contract work to sub-contractor. A sub-contractor in NEC 3 ECC 2005 (Option B) has a contract with contractor in performing his duties such as Construct or install part of the works Provide a service necessary to provide the works or Supply the plant and materials which the person or organisation has wholly or partly designed specifically for the works Based on NEC 3 ECC 2005 (Option B) under clause 26.1 stated, Contractor is responsible in providing work to the sub-contractor regardless whether there is a sub-contract work. In NEC 3 ECC 2005 (Option B), Project Manager who is the one to approved whether a sub-contractor is allowed to enter a contract unlike in JCT SBC 98 and JCT SBC 05 where Architect in charge in approving sub-contractor. In order to have a sub-contractor, Contractor must submit the name of proposed Subcontractor to the Project Manager for acceptance. If there is a situation where a Project Manager does not accept a sub-contractor therefore Contractor is not allowed to Provide the works to sub-contractor until the Project Manager has accepted him into the contract which stated under clause 26.2. Before nominate a sub-contractor, according to NEC 3 Engineering and Construction Contracts Option B (2005), Contractor is required to propose contract conditions for each sub-contractor to Project Manager for acceptance unless: an NEC contract is proposed the Project Manager has agreed no submission is required Contractor is not allowed to appoint a sub-contractor if the proposed contract conditions to the Project Manager is not accepted. If Project Manager rejects the Contractors proposal of the conditions in the contract regarding the subcontractor, it is because of: the conditions do not allowed Contractor to Provide works the conditions do not include a statement that the parties to the subcontract shall act in a spirit of mutual trust and co-operation. 5.0 Review of nomination sub-contractor in construction industry 5.1 Reasons to nominate sub-contractor According to Atkinson (1999), the reasons for nominating sub-contractor(s) into a project are: (a.) the nominated sub-contractor is selected by the employer (b.) the company choice which the employer wishes to use is in his hands and that decision is not required to be objected to pricing. (c.) in regards to the timing of involvement and appointment of sub-contractor(s), it is left to the employer to meet his requirements (d.) a nominated sub-contractors design expertise, contract knowledge and services coordination can be utilised since he can be involved in the early stage (e.) if required, the sub-contractor can be made part of the contract team and be fully involved in the project. (f.) the distinct line of responsibility to the employer is established through a clear contractual liability. (g.) the introduction of formal links between sub-contractors and the consulting engineer, promotes efficiency as architect, QS and employer time is saved since long chains of correspondences are absent and price, design, programme, and variation are acted quickly on. (h.) delays can be avoided by establishing direct links and involvement 5.2 Why nominated sub-contractor has been omitted? In JCT SBC 05, nominated sub-contractor has been omitted from the standard form due to it has caused problems arise. The main problem is having a conflict relationship between the main contractor and subcontractor where â€Å"one party and the responsibility for that choice being put on another party.†(Chappell, 2007) Furthermore, the reason sub-contractor has been omitted due to demand for extra money when a project is not ready to be started on the commencement date but if there is no law implied when is the commencement date therefore contractor must come up with a reasonable date. The numerous frequency of the existing business relationship occurrence between the nominated subcontractor and the client gave rise to the issue of nominated subcontractors dominating the construction industry since the overall pricing is under the influence of the nominated subcontractor which gives them the power to affect the overall construction cost. The reason behind the ability of the subcontractors to gain such power to influence pricing in the construction industry is because subcontractors are lacking competition amongst each other. 5.3 Appraising the advantages and disadvantages nominating Employer In nominating Employer, there advantages and disadvantages Advantages: Employer has the right to nominate his decision which sub-contractor to carry out the work Employer will have the power on sub-contractors design through early design stage. With warranty NSC/W Employer will have a direct contractual link with sub-contractor in design and selection of materials by sub-contractor. Disadvantages Employer has no right against main contractor if they were defected design caused by sub-contractor If there was a delayed caused by sub-contractor therefore contractor is entitled for to an extension of time and will not have to pay for liquidated damages as warranty NSC/W will recover damages caused by nominated sub-contractor Lack of management on site because contractor is not responsible delay by nominated sub-contractor Employer will bear all the extra cost when there is determination of nominated sub-contractor employments either default or insolvency except delay caused by architect taking reasonable time for renomination. 6.0 Conclusion In my opinion, JCT SBC 05 had omitted nominated sub-contractor which gives simpler to the construction industry. It is clearly defined with nominated sub-contractor in the industry it has caused numerous problems to the employer and main contractor. Therefore without sub-contractor, it will help to decrease the proper parts of the risks which they have received under the main contract for sub-contractor to create its own risk beyond contractors control. However, each standard form of contract has own critics towards nominating a sub-contractor whether it has benefited more to employer or contractor. 7.0 References Atkinso.D, (1999). Subcontracting [online] 1 June. http://www.atkinson-law.com/cases/CasesArticles/Articles/SubContracting.htm [Accessed 25 July 2009] Alberta Labour Relations Board, (2002). True Employer and Subcontractor [online] 1 June. http://www.alrb.gov.ab.ca/procedure/24(f)(ii).pdf [Accessed 25 July 2009] Brand, D., 2009. Contract nominations. [Online] 5 January. Available at: http://cmguide.org/archives/315 [Last accessed on 23 July 2009] Chappell, D. (2007). Understanding JCT Standard Building Contracts. 8th Edi. Taylor Francis. London New York. Karnick, M., 2009. Nominating the best project subcontractors. [Online] 12 July. Available at: http://cmguide.org/archives/1357 [Last accessed on 23 July 2009] Office Of Government Commerce (2005). NEC3 Engineering and Construction Contract: Option B: Priced Contract with Bill of Quantities. 3rd ed., Great Britain, Bell Bain Limited. Price, J. (1994). Sub-Contracting under the JCT Standard Form of Building Contract. Macmillan. Standard Form of Building Contract (1998). Local Authorities with Quantities. Great Britain, The Joint Tribunal Limited

Friday, October 25, 2019

The Yellow Wallpaper -- Literary Analysis, Charlotte Perkins Gilman

The psychologically thrilling story of â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman explores the dark and twisted aspect of the American society in the nineteenth century. Through the use of theme, Gilman creatively captures the cultural subordination and struggles women faced on a regular basis. The first theme present in the horrific and heart wrenching story is the subordinate position of women within marriage. â€Å"The Yellow Wallpaper† begins with the narrator’s wish that her house were haunted like those in which â€Å"frightened heroines suffer Gothic horrors† (DeLamotte 5). However, this wish is in essence to empower herself. The narrator is already afraid of her husband and is suffering mentally and emotionally. She desperately wishes for an escape â€Å"through fantasy, into a symbolic version of her own plight: a version in which she would have a measure of distance and control† (DeLamotte 6). Throughout the text, Gilman reveals to the reader that during the time in which the story was written, men acquired the working role while women were accustomed to working within the boundaries of their â€Å"woman sphere†. This gender division meritoriously kept women in a childlike state of obliviousness and prevented them from reaching a ny scholastic or professional goals. John, the narrator’s husband, establishes a treatment for his wife through the assumption of his own superior wisdom and maturity. This narrow minded thinking leads him to patronize and control his wife, all in the name of â€Å"helping her†. The narrator soon begins to feel suffocated as she is â€Å"physically and emotionally trapped by her husband† (Korb). The narrator has zero control in the smallest details of her life and is consequently forced to retreat into her fantasies... ...at the narrator will possibly be physically restrained or imprisoned at some point when her husband regains consciousness. At that point, he will have no other choice but to send her back to her doctor or a mental institution. Nevertheless, the narrator’s mind will always remain free, emulating the freedom relished by the woman in the wallpaper. Unfortunately, this escape of reality means that the speaker will never reclaim any sort of rationality. With the deed of freeing the woman in the wallpaper, the narrator unintentionally guarantees the long lasting burden of insanity. All in all, the heart wrenching and goosebump producing story of â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman takes the reader on a psychological rollercoaster ride. Through the swift use of theme, Gilman ingeniously illustrates the struggles women faced during the nineteenth century.

Thursday, October 24, 2019

“Night demonstrates the potential of man’s inhumanity to man” Essay

Elie Weisels â€Å"night â€Å" gives us a clear insight into the levels of inhumane behaviour which existed in the times of Nazi Germany from the Germans and even the Jews themselves. Elie also makes clear the great malice shown by some people, during a time where discrimination was a trend created by German propaganda – a situation which made any act of inhumanity acceptable. Nonetheless Night also shows us the way in which people are willing to sacrifice, purely for the survival of others. â€Å"Night† also demonstrates the nature of the human qualities by showing that even in the most inhuman and cruel circumstances, we can survive something like â€Å"hell on earth† Concentration camps showed us inhumanity on a scale previously unimagined. However the setting in place of such inhumane behaviour began some years before with the systematic dehumanising of the Jews by breaking down social structures and relationships and taking away their place in civil society. The novel shows that there is great inhumanity displayed from this personal journey of Elie Wiesel. The Jews were tortured every day for no reason at all other than for the SS officers’ own amusement. The SS officers treated the men as if they were animals, making them fight for food. Women, babies, old, sick, and handicapped were put into the crematoriums as soon as they arrived at the camps. The Germans stripped the Jews to nothing and took away everything close to them, separation from loved ones, isolation, transportation and the ruthless, cold actions towards them in the camps such as starvation and selections of the fittest. They killed people for no reason, with no remorse whatsoever. Tortures, being treated like animals, and being burned alive or killed were all things that led to the Jews feeling as if they were not human. As the treatment of the Jews gets worse, so do their own actions. After their time at Birkenau, the prisoners were in very bad shape. All were starving, but some more than others. At this point, one of the young men kills his own father for his ration of bread and is then promptly surrounded and killed by some of the more disgusted Jews who had seen the crime. While the justice administered by the other Jews is a sign of humanity hanging by a thread in the minds and hearts of the prisoners, the young man who killed his own father signifies as much of a tendency in the opposite direction. While some would argue that the  goal of survival could possibly justify the means, the effect the Nazis are having on the minds of the Jews cannot be ignored. Despite the relenting bleakness and horror of life in the camps, Elie Weisel survives with his emo tional insanity and survival remarkably intact. The critical things that helped people to survive in to camps included human connections, such as friendships and family relationships, hearing and making music and random acts of kindness from strangers. By doing whatever he needed to so he could survive, Wiesel’s identity had truly changed in the concentration camps. Elie survived the concentration camps for nearly two years. Even though he often claims that he wanted to give up, that he wished he would die, he still fought against death. He writes â€Å"our first act as free men was to throw ourselves onto the provisions. We thought only of that. Not of revenge, not of our families. Nothing but bread.† This quote shows that, though Elie has lost his identity so much that he is almost like a wild animal, he has still managed to keep the instinct to survive. This endurance showed that he never was able to fully give up on life. He somehow pushed past the Nazi cruelty to live through malnutrition, torture, and sorrow. Even as his emotions shut down to the point where he could not cry for his dead father, he was shutting down so he could survive the experience of the death camps.

Wednesday, October 23, 2019

Harry Potter and Culture Industry Essay

Harry Potter – this name is familiar with all the age groups in the world today and the reason behind it is well known to all of us. The Harry Potter book series written by a single mother J. K. Rowling, who wouldn’t have imagined in her wildest dreams that a story she thought of while travelling in a train, would gain so much popularity. So much so that her character and her name would become a household name across the globe! J. K. Rowling Harry Potter books came into the market in 1998. The first part called Harry Potter and the Sorcerer’s Stone gained a lot of popularity with the kids and slowly with the adults too. Due to its huge success it was converted into a motion picture as well and so the first movie when on to release in the year 2001. Subsequently the other parts (books) were out in the market and the movies started releasing as well. Of course it was after the stupendous success of the initial books that J. K. Rowling was encouraged to write on the further parts. So what is it in Harry Potter that attracts so much attention? Or what is it that makes people want to read a 600-700 pages long book again and again. This isn’t just a single book we are talking about, but every book in the series is read all over again by people repeatedly. These books tell us the story of an orphan, Harry who lives with his aunt Petunia and uncle Vernon, and not to forget his huge sized cousin Dudely with a nut sized brain. He leads a miserable life until the he turns 11, when he realizes that he is actually a wizard. He is admitted to the Horgwarts School of Witchcraft and Wizardry. So follows his journey of magical experiences. Very unique but impressionable characters are introduced in the book in Rowling’s own style. The books detailing his experiences at Hogwarts School of Witchcraft and Wizardry have bred passion, obsession, creativity, and a new or renewed interest in reading throughout the world. JK Rowling has created an elaborate cast of characters and an environment for them to inhabit that appeals to adults and children alike. The fantasy aspect of the wizarding world expands the imagination, and transports the mind to new and exciting places; introducing magic opens new realms of possibilities within the plots. Anything could happen. Her intricate stories contain strands of the believable and unbelievable, altering the predictability that readers commonly encounter and endure in fiction. Harry Potter Movie Poster These factors contributed to the â€Å"Harry Potter Phenomena† which actually swept across the world as soon as the movie series became huge hits! Young children started identifying with Harry’s shy but brave character. The terrifying Lord Voldemort and how he is after Harry’s life, after having murdered his parents when Harry was a baby. The innocence of school life along with the mixture of magic, hit children’s minds like the Magic Bullet Theory, wherein, the information seen by audiences hits their minds like bullets and penetrates within. At the same time, the themes driving the stories resonate with classic literature, offering mature readers tales that wear like a comfortable pair of shoes, while introducing younger readers to concepts they will encounter throughout their lives. The main theme of the series is the subject of many theories, including, but not limited to: good versus evil, prejudice, love, death, sacrifice, friendship and loyalty. In actuality, all of these elements contribute to the timeless nature of the stories. As and when the books started getting really famous with a specific target audience, the first big leap that was taken to expand the entire Harry Potter concept were the movies. When the movies were made they went on to click with the younger as well as the older audiences. One part after the other, the movies became darker slowly loosing the initial happy and bright appearance. They now started seeming more â€Å"real† and â€Å"practical†. There was a feel of â€Å"there is more to Harry Potter† than what you expect. The covers of all books started having two versions, one which was bright and the other dark and mysterious so that the books would appeal to adults as well. Slowly there was Harry Potter everywhere! There was Culture Industry starting to take place because of the entire Harry Potter concept. By Culture Industry we mean that suddenly a particular thing which is extremely popular is produced in front of us in many different ways. It is â€Å"claimed† by the respective producers that their product is unique and adds more to a particular franchise. This concept focuses on media and marketing. Max Horkheimer and Theodor W. Adorno define the Culture Industry through its focus on the media and mass marketing. This industry is unique in that it does not reflect economic processes and essentially becomes homogenous; thus, variation is meaningless. The Culture Industry is characterized by three specific ideas: Monopoly, Mass Production, and Technology. So there is lesser control over production of certain products and lesser control in the market. Hence when a certain product is newly launched in the market, people rush to purchase it and explore that particular product. So what happens when the novelty of that product wears off? Simple, another product is launched in the market and promoted on its â€Å"unique† properties. But the actual catch here is that every product is almost similar to one another, but it is sold as being different from the previous one. Hence people are urged to buy them. This also gives them another product in place of the previous one. This is termed as â€Å"Pseudo Singularity† rightly meaning false singularity. This is how the culture industry also called as Mass Industry works. When Culture Industry meets something like Harry Potter, what is created is a huge successful mass industry which becomes immensely lucrative and popular. Also when the subject is like Harry, who mainly appeals to people due to his emotional appeal, his belief in friendship, love and braveness. These are the factors on which various products apart from movies like merchandise are publicized to people. There are Harry Potter theme based amusement parks, the costumes, competitions to test your HP knowledge, digital games and websites like Pottermore where you actually live Harry’s life. You are sorted into different houses just like in the book and you face different adventures like Harry. There are things taken from the book which will entertain and amuse people. Like the broom used to play the game Quidditch again an imaginary concept of a game like football but you are actually flying on broomsticks. Harry Potter wands, cards, hats, glasses and the famous scar which Harry have all became commodities and we are expected to purchase them. The main objective here is to make people feel like Harry himself. Examples of various Harry Potter Merchandise So even if J. K. Rowling has completed her set of books, producers still want to reap the profits from this subject. Hence, even after she officially completed her books, due to tremendous response and popular demand she wrote another book where people know what happens after Harry defeats Lord Voldemort and finishes his studies from Hogwarts School of Witchcraft and Wizardry. So much is the popularity of Harry Potter. Not only Harry, but other main characters like Hermoine and Ron (Harry’s best friends), Professor Dumbledore, Hagrid, Sirius Black etc have gained a connect with the audiences. There is a feeling generated that â€Å"my best friend to needs to be like Ron† or â€Å"I wish I could study magic†. This feeling of longingness is usurped but the producers to contribute more to the culture industry! These feelings are then used by the people to generate more and more profits, hence trips to the castle where Harry Potter was shot are arranged. Though a particular location is not used continuously in the movies, they keep changing, but so much is the craze that people travel all the way to Scotland just to see where their Hero spent this school days. All in all a different culture itself is created and we don’t realize it. Such is the nature culture industry and it prevails n today’s world to a much greater extent. The main feeling of Love always triumphs over the evil makes Harry Potter what it is. I would like to end my putting in a famous citation in the book- It is our choices that show what we truly are, far more than our abilities. J. K. Rowling, Harry Potter and the Chamber of Secrets, 1999, spoken by the character Albus Dumbledore This is one of the most famous quotes from the series and rightly, it is our choices that make us who we are. People chose to love Harry Potter even though the entire concept being imaginary because it has appealed to their hearts. It is this emotional factor which makes us give in to the ‘market and producers’ but in the end, they are our choices, aren’t they?

Tuesday, October 22, 2019

Operating a Franchise Management Essay

Operating a Franchise Management Essay Operating a Franchise Management Essay Operating a Franchise Management Essay Franchising refers to a business relationship in which the owner of a business (a franchisor) provides an independent business or an individual (franchisee) with a licensed privilege to operate under its trademarks and name. In this arrangement, the franchisor may provide the franchisee with a varied assistance, depending on the type of a contract the two entities have signed. Some of the assistance extended to the franchisee by the franchisor include organizational training, marketing strategies and resources, and an access to the franchisor’s business concepts. Franchising is attractive to small businesses because it offers an opportunity to start a business easily. Its attractiveness results from the support afforded by the franchisor. Moreover, since the franchisor is experienced in the business, the franchisee gets a chance to use tested concepts and receives a constant guidance. The franchisor, on the other hand, benefits because franchising provides a cheap way of expan ding business since a little investment is required. Therefore, the agreement is a win-win strategy for both parties. Since the development of this concept, many businesses have adopted it because it helps businesses penetrate markets at a faster rate than when using their own subsidiaries. The franchisee, especially in the international market, is a local business. As such, the franchisee knows and understands the market better than the franchisor. Culture is an aspect that has had a great impact on international organizations when entering foreign markets. The failure to understand culture may prevent an organization from successfully penetrating a foreign market. The presence of a franchise that is conversant with the local culture helps in identifying and serving the local needs efficiently. Types of Franchises There are two main types of franchises, which include product distribution franchise and business format franchise. Product distribution franchise provides the franchisee with the rights and license to distribute its products in designated regions. The distributor uses the company’s logos and trademark, which identifies the franchise as an authorized dealer of the manufacturer. In this type of franchise, the franchisor does not provide the franchise with the entire system to help in running the business. This type of franchise is found in soft drinks, gasoline and automobile industries. To operate a product distribution franchise, the owner of the franchise must pay a specified fee or purchase a certain amount of products from the franchisor. The business format franchise is the most popular form of franchising and involves full rights to the franchisor’s business processes. The franchisor provides the franchisee with a full access to its business format, a quality control process, methods of operations, a marketing strategy, a license for its trade name, a two-way communication system and services, as well as some products to be sold. In addition, the franchisor can help the franchisee set up the facility within which the franchise will operate. This is the fastest growing type of franchise across industries. Franchising Arrangements Single-Unit Franchise Business owners have different arrangements under which they can operate franchise businesses. The most common arrangement is known as a single-unit franchise where the franchisor permits the franchisee to operate one franchise unit (Awe, 2006). Once a single-unit franchise has become operational, the franchisee can buy additional single-units. This is known as a multiple or single-unit relationship. Multiple-Unit Franchise The second arrangement is known as a multiple-unit franchise. It is divided into two sub-units. The first sub-unit is called an area development. In the area development relationship, the franchisee can open more than one unit in a specified area. The franchisor provides the franchisee with exclusive rights to develop the chosen territory. The second sub-unit is known as a master franchise. In this relationship, the franchisor grants the franchisee more rights than the area development franchisee. In master franchise arrangement, the owner of franchises can have multiple units and has the right to sell them to other people within the franchise territory. This arrangement transfers most of duties, tasks, responsibilities and benefits formerly enjoyed by the franchisor to the operator of master franchise. Representative Franchise In addition to these two main arrangements, there may arise another hybrid relationship known as an area representative franchise. The area representative purchases a territorial franchise to service and sells it as unit franchises. The contract signed by the representative is not with the unit franchisees, but with the franchisor. This representative receives a portion of the fees paid by the unit franchisee to the franchisor. The fee received by the representative is as a result of servicing the unit franchises in the territory. How to Evaluate a Franchise Starting a franchise involves some risks because the investor wishing to operate it must invest and pay fees to the franchisor. Moreover, since the franchise agreement allows the operation for a specified period, the franchisee must be cautious when choosing the franchisor with whom to enter into an agreement. The franchisee must make sure that, by the time the franchise is terminated, the business has earned some profits and returned on investment. There are two essential qualities that determine a successful franchise, i.e. trust and understanding between the franchisee and the franchisor. Therefore, the franchisee must assess the opportunities available and the trustworthiness of all the franchisors. The second aspect that the business person wishing to start a franchise must assess is a financial position and track record of the franchisor. Financial records are crucial because they indicate the profitability of the franchisor, which may provide a possible prediction parameter for the franchisee’s profitability. The investor wishing to operate a franchise must analyze the market within which this franchise will operate (Bisio Kohler, 2011). Market evaluation is critical because the franchisee will be able to determine whether the prospective market has some potential customers that will be willing to purchase products at the expected prices. Moreover, this assessment can enable the investor to analyze the trend of the population purchasing the products to ensure that the market is expanding and not shrinking. Comparing disclosure statements from various franchisors helps an investor to relate the fees, benefits, restrictions and risks associated with every potential franchisor. Therefore, such an evaluation guides the investor to make an informed decision on the right franchisor to work with based on the details contained in disclosure statements. The prospective franchisee must assess the potential franchisor on the type of activities involved in the business. The business activities may require special skills that the franchisee may not have. The franchise must match the skills and capabilities of the franchisee so that the management will be excellent and profitable. Another assessment criteria to use is whether the franchisor has been market tested. During an initial business setup, the franchisor must have tested the business model through pilot tests in the market. Such a study must have been guided by professionals. On the other hand, the market testing could be based on the number of years the franchisor has been operational and successful. Market testing is crucial because a tested franchisor is likely to survive in the market for a longer time than a new one. The franchisee must also assess how existing franchisees are operating and their level of satisfaction with the franchisor. The franchise system may look viable on paper, but frustrating in practice. To have the practical information on what it takes to operate a franchise with the franchisor, evaluating existing franchisees is essential. The business model of the potential franchisor is crucial to the prospective franchisee because it can determine whether the business is based on a fashionable foundation or a permanent base. Every investor would wish to have the security assurance that the business in which to invest will be in existence for a long time. A franchisee must, therefore, assess the permanence of a franchisor before investing. It is essential for a prospective franchisee to understand the amount of capital required to start a franchise with different franchisors. Different organizations have different capital requirements for their franchises. The franchisee, therefore, should evaluate potential franchisors and choose depending on the amount of the capital available. In addition to evaluating the minimum capital requirements, the capital required in a worse case scenario should be assessed. Different franchisors provide support services to franchises, but there is no uniformity in this provision. The type of relationship between the franchisor and franchisee may determine the level of support available for the franchisee. The support services extended to the franchise can either increase or decrease its chances of survival. The more the support services provided the higher the chances of surviving and becoming profitable. Advantages of Operating a Franchise to a Franchisee Professional Guidance In a franchise relationship, the franchisor is experienced in the field of management and operating businesses. On the other hand, the franchisee may not have managed a business before, which means that there is the lack of expertise on the side of the franchisee. Depending on the level of assistance provided by the franchisor to the franchises, the franchisee can get some technical and managerial assistance from the franchisor. This assistance can be provided before the franchise is launched and during its operations. The advantage in operating a franchise is that the franchisor provides training and offers the progressive assistance in the course of the franchise’s operations. The technical help that the franchisor can provide the franchise with includes a business layout, design, equipment, purchasing and location. Efficiency The efficiency of operating a franchise is high compared to a start up business because the franchisor has leant through the own experience where problems were arising during a business start up. The franchisee is, therefore, provided with the information that will help the franchise evade common mistakes that lead to high start-up capital requirements (Hetten, 2011). As s result of having a prior knowledge on the processes to avoid and those to focus on, the franchise that is being efficient expands easily. Opportunity To Learn The presence of experienced franchisors in a franchise relationship enables investors to operate a business without any prior knowledge and experience. This advantage is crucial to people who decide to change their careers. They can own a franchise without any experience in the field of business. Some of the organizations sell that franchise with the operations to people with no prior knowledge. Such people are trained from scratch and are able to adapt to the system’s culture at a faster rate than a person who has worked in an organization with a different culture. Therefore, the franchise allows the franchisee to learn how to operate a business practically. Recognized Standards Franchisors require standardization in many aspects of their operations to be adopted by franchises. These aspects have been tested either through experience or a research and have proven to work for the franchisor. One such aspect is quality control. The quality of products can differentiate a business from another and initiate customer loyalty. The application of these uniform standards in all the franchisor’s operations differentiates brand names and create preferences among customers. Although franchisees have the limited independence, the compliance requirement helps them to apply proven methods and practices, which lead to increased revenues and profitability. Potential for Growth The learning and experience gained by operating one franchise can help the franchisee to operate other franchises elsewhere. An opportunity to operate the franchise in another location may arise. Franchisees with experience and knowledge can expand their operations to new locations where they would increase their profits and a scope of operations. Distinctive Trade Identification A franchise has an advantage over other start-up businesses because its association with a recognized franchisor improves its goodwill in the market. The franchise, therefore, enjoys the success in market penetration by being associated with a known brand. Since building a brand name is costly and dependent on time, franchises become famous within a limited time and using fewer resources than other start-up businesses. Advertisement Programs Advertisement is crucial for the success of any organization, irrespectively of the products being sold or the industry in which the business belongs to. An advertisement consumes large portions of marketing budgets and reduces profits and returns on investments. The franchise is exempted partly from the advertisement costs because when the franchisor advertises on a massive scale, the franchise benefits for being associated with the brand name. Disadvantages of Operating a Franchise to a Franchisee Cost of Franchise Although the franchises are assisted during the start-up and the progress of business by the franchisor, the help comes with the price. Once the business becomes operational, the franchisor starts charging loyalty fees in the form of sales revenue percentages. This cost is invisible during the start-up, but becomes evident once the business starts making profits. Since the charges are continually charged, they become a burden to the franchise because the business has to ensure sales up to a certain limit to guarantee that the business can pay the fees. Risk of Misunderstanding or Fraud Not all franchisors are genuine in their business. Some of them promise many things to franchises, but rarely fulfill them. Franchisees may not see the need to involve an attorney in the transactions, but it is crucial because the contract may contain faults that only people involved into the legal profession can understand. Therefore, franchises represent opportunities and risks in an equal measure to franchisees. Over-Dependence The help that franchises receive from franchisors may limit the involvement of franchisees in managing the business. The franchisor may not understand the unique needs of the customers in local regions. This means that methods and means used by the system may not apply to some localities. At such times, the franchisee should decide on how to serve the needs of such customers without relying on the franchisor. The control exercised by the franchisor on the franchise may make the franchisee over-dependent on the franchisor to the point of not being able to adapt to unique methods that would fit localities. Restricted Creativity and Freedom Franchisors place numerous restrictions on the way their franchises conduct their businesses. They have to follow procedures and standard ways of doing things. Any creative franchisee cannot conduct a business differently without offending the franchisor. Moreover, franchises are geographically restricted because they may enter another franchise territory. The restriction can be destructive such that even when the franchisee notices that some products are not suited to the market. They have no remedy because the franchisor has the final word to say. Negative Effects from Other Franchises’ Poor Performance When other franchises licensed by the same franchisor perform poorly in terms of quality or customer service, the effects can be felt even by those franchises that perform well. Since the franchises have the same brand name, customers aggrieved by one franchise are likely to view other franchises with contempt. This may lead to poor sales in high performing franchises. Therefore, franchising may be detrimental to franchises when the franchisor allows low standards in some of its business units. Termination or Transfer Problems A franchise is a contract between two parties and has a time frame within which it can be terminated. Either party may decide to end the contract even when the other party does not wish to end the relationship. This is a disadvantage, especially to the franchisee who has devoted time and energy to build the business. Another aspect that is problematic in this relationship is the transfer of ownership. During the contract signing, the franchisee may not have considered that the business may need to be transferred to another person such as a family member. For this reason, a clause detailing the procedure of such a transfer may not have been included in the contract. It, therefore, becomes difficult to transfer the ownership to another person. Advantages of Operating a Franchise to a Franchisor The franchising relationship is like a double-edged sword because it benefits and receives disadvantages both the franchisee and the franchisor. From the franchisor’s point of view, the following advantages result from the relationship: Rapid Expansion with Little Capital Investment In conventional business models, expansion requires a heavy capital investment. However, this is different when franchising is concerned. The franchisee comes up with the capital to invest. It is given the assistance in establishing the franchise using the money by the franchisor. This means the franchisor can reach new markets at a faster rate without investing capital. The relationship is, therefore, beneficial to the franchisor because the inputs are few, but the outcomes are numerous. Highly Motivated Franchisees In terms of performance, franchising is likely to outperform other modes of investment because the franchisee has a personal interest in the business and is more motivated than a company’s employee. As such, the business of the franchisor can perform better than organizations that rely on the employees’ motivation. The performance of the franchise is high because of the motivation from franchisees. The Expansion Is Controlled Within a corporate chain, rapid expansion sometimes occurs and out-paces the central management of an organization. When this happens, the management may lose control of critical processes and its ability to control all the organizational aspects. In a franchise relationship, the expansion is controlled because franchises are territorial and limit the extent to which the franchise can operate. The franchisor is, therefore, able to control the expansion of the business and has a tight control over its operations. Ability to Purchase in Bulk Purchasing goods in bulk is cheaper than buying fewer items. The presence of many franchises allows the franchisor to purchase supplies and products at great discounts. These discounts increase the franchisor’s profitability and reduce franchisee’s costs. Multiple Revenue Sources Having different sources of revenue is the strength to any business because it diversifies risks. The various sources of income for franchisors include the fee that is paid upon signing a contract, revenue from sales of various products and a portion of franchise’s revenue. The arrangement differentiates the franchising relationship from other corporations and diversifies its sources of revenue. Disadvantages of Operating a Franchise to a Franchisor Franchisee Dispute Conflicts are common between franchisees and franchisors regarding the payment of loyalty fees, hours of operation and expansion. Initially, the franchisee does not envisage such conflicts because the mind is usually focused on a positive side of the business. This changes when the reality of business dawns; and the franchisor starts demanding fees and other compliance issues. These disputes can disrupt business and harm trust, which is essential to the success of the franchise business. Loss of Control Although the franchisor controls several aspects of the franchise business, there is an individual aspect of the franchisee that must be respected. When the franchisor needs to implement changes, consultations between the parties involved must take place. The consultations do not always result into an agreement, and the franchisee may not agree with the franchisor. This makes it difficult for the franchisor to implement changes. The result of this loss of control is that the franchisor may be unable to respond to changing tastes and preferences in the market. In such a case, the franchisor turns to the company owned units. Any testing on a new product is done through these units. The results from the tests are crucial during the negotiations because they act as the evidence of success that can be achieved by the proposed changes. Profit Sharing Once the franchisee recovers the initial investment, subsequent earnings may represent 30-50% return on investments. Such high levels of return on investment are the indication of money that would have otherwise been earned by the franchisor using the company’s owned units. The franchisor would receive all the earnings taken by the franchisee through the company’s owned units. Therefore, franchisee’s earnings are foregone revenues for the franchisor. Legal Issues of Franchising The legal issues affecting franchising involve two documents. These include the Disclosure Document and Franchise Agreement. The state and federal laws in the United States govern the relationship between the franchisor and the franchise. To perform this role, the government requires the franchisor to supply the franchisee with the information that outlines the nature of the two parties’ relationship. The legal aspect of the franchising relationship is contained in two documents known as the Disclosure Document and the Franchise Agreement. The Disclosure Document The Disclosure Document provides the franchisee with information about the franchise system, the franchisor and agreement to be signed. The franchisee should be provided with the document before the contract is signed so that there is enough time to scrutinize the issues therein and make informed choices. The law prohibits a franchisor from selling a franchise before presenting the disclosure document to the prospective franchisee. In the United States, 14 states require franchisors to register their disclosure document with the state to notify that they will offer franchises. This document is important to the prospective franchisee because the vital information that can affect the performance of the franchise is contained in it. Some of the vital information that can help a prospective franchisee to make a wise decision is management’s experience in franchise management. The franchisor’s experience in managing the business can determine whether the franchise will have a prolonged future or not. A franchisor with the limited experience may not offer a profitable and reliable franchise. Another vital piece of information contained in the disclosure document is the litigation history and bankruptcy records. The number of litigation cases in the document can inform the prospective franchisee on the type of legal problems the franchise is likely to face. The franchisor with a long history of legal cases is less attractive to franchisees. On the other hand, bankruptcy records can provide the essential information about the ability of the firm to remain profitable in future. The franchisor with several bankruptcy records indicates inefficiency in managing the business. The information regarding territorial rights informs the prospective franchisee on how large the operation territory is. Sometimes, the franchisor may have many franchises competing for the operational territory. The disclosure document provides the franchisee with details of the geographical size within which the franchise is allowed to operate. The existence of numerous franchises sanctioned by the same franchisor within a small territory can limit the prospects of a new franchise. Such information is crucial because the franchisee prefers a large territory to serve because it provides a large market share. The disclosure information outlines the responsibilities of both the franchisor and the franchisee. This information may be unclear to the franchisee when the document is not provided prior to the contract signing. Consequently, the relationship between the two parties may be strained in the future regarding their duties towards each other. The responsibilities such is the level of support available to the franchisee is crucial when the decision to operate a franchise has been made. The franchisee is likely to choose the franchisor who provides the best support among other considerations. The Franchise Agreement Compared to the disclosure document, a franchise agreement is more specific in defining the relationship between the franchisor and the franchisee (Selden, 2011). The agreement specifies how the system works and the extent to which the franchisee can use trademarks and products. This is essential because the franchisee can understand the extent to which the franchise will benefit from the use of trademarks and licenses. In the franchise agreement, the rights and obligations of both parties are clearly defined and the standard procedures of operation outlined. The importance of this legal document is that the written procedures and standards illustrate the amount of control the franchisor exercises over the franchisee. When every activity of the franchise is strictly guided by operational procedures and standards, the franchisee has a little freedom and creativity curtailed. On the other hand, when the procedures only apply to some activities, the franchisor has limited control over the franchise. This is beneficial to the franchisee because the personal innovation can be incorporated into the business and improve its performance. The franchise agreement contains the information that indicates when the franchise relationship will be terminated. The franchisee benefits from knowing when the franchise will be terminated because forecasts can be done to determine whether the business will have earned returns on its investment and profits. When the forecasts predict that the business will have earned substantial profits, then the franchisee can enter into an agreement with the franchisor. However, when the business is likely not to make any profits by the time of termination, the franchisee may opt not to operate the franchise with the franchisor. The crucial information about the amount of money the franchisee should pay the franchisor is contained in the franchise agreement. The money to be paid out can affect the business performance; and it is, therefore, important to compare such payments across a number of franchisors. The cheaper the payments are, the more profitable the franchise is likely to be. This is because the money paid out to the franchisor either comes from the franchise profits or revenues. Having this information before signing the contract helps the franchisee get the best deal based on facts and figures. The franchise agreement details the terms and the rights to transfer the franchise. At the initial stages of the franchise formation, the franchisee may not have thought about the transfer of the business to another person, such as a next of kin or selling it. However, the procedures required must be known before signing the contract because the agreement may omit such information or write in favor of the franchisor. Even when the franchise duration is long, the franchisee may wish to transfer ownership. The agreement details the procedures. The franchisee should engage a legal counsel when examining the agreement to ensure favorable terms regarding the franchise transfer that should be included in the contract before signing it. Finally, the franchise agreement contains some information on how the franchisor conducts training of franchises; how the franchisor offers assistance and marketing strategies to the franchise. Training offers the franchise a good chance of survival than other forms of start-up businesses. The training methods that the franchisor uses are tested through experience and, therefore, provide the franchisee with the practical knowledge and skills that other start-up businesses lack. Some franchisors create advertisement programs that cover their franchises. The franchise agreement should detail the advertisement strategies used by the franchisor and the role of the franchise in the process. This knowledge helps the franchise plan the marketing budget. Between the two types of franchises, the business format franchise is capital intensive and provides more opportunities than the product distribution franchise. The choice between the two ones may be determined by the amount of capital and skills the prospective franchisee has. The franchise arrangement adopted by the investor depends on the investor’s skills in management and capital availability. Investors with advanced skills and large capital reserves have the ability to operate multi-franchise units or an area representative franchise. From the analysis of the merits and demerits of franchise business to both the franchisee and franchisor, the advantages seem to outweigh disadvantages. This is why there is an increasing number of franchises being operated throughout the world. The choice of the franchisor, which is informed by the evaluation before signing the contract, can reduce the demerits and maximize the merits. Therefore, the prospective franchisee should carefully evaluate the franchisors using the identified criteria to choose the one that will meet the needs of the franchisee and profitably.

Monday, October 21, 2019

Free Essays on Accounting Practices For A Campground

ABSTRACT Small business enterprise suffers from many regulations, burdening tax laws, and big business marketing. Yet, for many people it is the American dream to own your own business. In today’s times, it is crucial that the small business be equipped to handle the task of operating like a big business. The small business owner must have a good understanding of accounting and how it can be used to benefit the enterprise. This paper will look at one unique area of small business, campground ownership. The paper will show how various aspects of accounting can be â€Å"put to work† so the owner can better use the time to manage the campground itself. Cash flow statements, the balance sheet; income statements, along with ratios associated with each area will be highlighted. The paper will look at these accounting principals from the perspective of the office manager, accountant, banker, and the owner/operator. Introduction Packing up the car for the one-hour drive along the coast of Lake Michigan to our favorite weekend destination, Hidden Valley Lake brings back fond memories. The excitement of spending the weekend leisurely swimming, hiking, fishing, and just playing in the woods at the campground was many boys dream. For the campground owner the task was much different, handling all kinds issues such as inventory, registration, cleaning, grounds keeping, and including accounting functions. Today the campground owner must be aware of the various aspects of campground ownership, such as RV business, marketing, taxes, regulations, and even more detailed accounting functions. Like any successful business, detailed and explicit accounting will enhance the enterprise. Background The camping industry has been steadily climbing and evolving. Over 6.9 million households own RVs and the industry is climbing. Campground reservations are up 15-25% for the southwest and even higher in the... Free Essays on Accounting Practices For A Campground Free Essays on Accounting Practices For A Campground ABSTRACT Small business enterprise suffers from many regulations, burdening tax laws, and big business marketing. Yet, for many people it is the American dream to own your own business. In today’s times, it is crucial that the small business be equipped to handle the task of operating like a big business. The small business owner must have a good understanding of accounting and how it can be used to benefit the enterprise. This paper will look at one unique area of small business, campground ownership. The paper will show how various aspects of accounting can be â€Å"put to work† so the owner can better use the time to manage the campground itself. Cash flow statements, the balance sheet; income statements, along with ratios associated with each area will be highlighted. The paper will look at these accounting principals from the perspective of the office manager, accountant, banker, and the owner/operator. Introduction Packing up the car for the one-hour drive along the coast of Lake Michigan to our favorite weekend destination, Hidden Valley Lake brings back fond memories. The excitement of spending the weekend leisurely swimming, hiking, fishing, and just playing in the woods at the campground was many boys dream. For the campground owner the task was much different, handling all kinds issues such as inventory, registration, cleaning, grounds keeping, and including accounting functions. Today the campground owner must be aware of the various aspects of campground ownership, such as RV business, marketing, taxes, regulations, and even more detailed accounting functions. Like any successful business, detailed and explicit accounting will enhance the enterprise. Background The camping industry has been steadily climbing and evolving. Over 6.9 million households own RVs and the industry is climbing. Campground reservations are up 15-25% for the southwest and even higher in the...

Sunday, October 20, 2019

Pakistan Early Civilizations History

Pakistan Early Civilizations History From: Library of Congress Country Studies From the earliest times, the Indus River valley region has been both a transmitter of cultures and a receptacle of different ethnic, linguistic, and religious groups. Indus Valley civilization (known also as Harappan culture) appeared around 2500 B.C. along the Indus River valley in Punjab and Sindh. This civilization, which had a writing system, urban centers, and a diversified social and economic system, was discovered in the 1920s at its two most important sites: Mohenjo-Daro, in Sindh near Sukkur, and Harappa, in Punjab south of Lahore. A number of other lesser sites stretching from the Himalayan foothills in Indian Punjab to Gujarat east of the Indus River and to Balochistan to the west have also been discovered and studied. How closely these places were connected to Mohenjo-Daro and Harappa is not clearly known, but evidence indicates that there was some link and that the people inhabiting these places were probably related.An abundance of artifacts have been found at Harappa so much so, that the name of that city has been equated with the Indus Valley civilization (Harappan culture) it represents. Yet the site was damaged in the latter part of the nineteenth century when engineers constructing the Lahore-Multan railroad used brick from the ancient city for ballast. Fortunately, the site at Mohenjo-daro has been less disturbed in modern times and shows a well-planned and well-constructed city of brick.Indus Valley civilization was essentially a city culture sustained by surplus agricultural produce and extensive commerce, which included trade with Sumer in southern Mesopotamia in what is today modern Iraq. Copper and bronze were in use, but not iron. Mohenjo-Daro and Harappa were cities built on similar plans of well-laid-out streets, elaborate drainage systems, public baths, differentiated residential areas, flat-roofed brick houses and fortified administrative and religious centers enclosing meeting halls and granaries. Weights and measures were standardized. Distinctive engraved stamp seals were used, perhaps to identify property. Cotton was spun, woven, and dyed for clothi ng. Wheat, rice, and other food crops were cultivated, and a variety of animals were domesticated. Wheel-made pottery some of it adorned with animal and geometric motifs has been found in profusion at all the major Indus sites. A centralized administration has been inferred from the cultural uniformity revealed, but it remains uncertain whether authority lay with a priestly or a commercial oligarchy.By far the most exquisite but most obscure artifacts unearthed to date are the small, square steatite seals engraved with human or animal motifs. Large numbers of the seals have been found at Mohenjo-Daro, many bearing pictographic inscriptions generally thought to be a kind of script. Despite the efforts of philologists from all parts of the world, however, and despite the use of computers, the script remains undeciphered, and it is unknown if it is proto-Dravidian or proto-Sanskrit. Nevertheless, extensive research on the Indus Valley sites, which has led to speculations on both the arch aeological and the linguistic contributions of the pre-Aryan population to Hinduisms subsequent development, has offered new insights into the cultural heritage of the Dravidian population still dominant in southern India. Artifacts with motifs relating to asceticism and fertility rites suggest that these concepts entered Hinduism from the earlier civilization. Although historians agree that the civilization ceased abruptly, at least in Mohenjo-Daro and Harappa there is disagreement on the possible causes for its end. Invaders from central and western Asia are considered by some historians to have been destroyers of Indus Valley civilization, but this view is open to reinterpretation. More plausible explanations are recurrent floods caused by tectonic earth movement, soil salinity, and desertification. By the sixth century B.C., knowledge of Indian history becomes more focused because of the available Buddhist and Jain sources of a later period. Northern India was populated by a number of small princely states that rose and fell in the sixth century B.C. In this milieu, a phenomenon arose that affected the history of the region for several centuriesBuddhism. Siddhartha Gautama, the Buddha, the Enlightened One (ca. 563-483 B.C.), was born in the Ganges Valley. His teachings were spread in all directions by monks, missionaries, and merchants. The Buddhas teachings proved enormously popular when considered against the more obscure and highly complicated rituals and philosophy of Vedic Hinduism. The original doctrines of the Buddha also constituted a protest against the inequities of the caste system, attracting large numbers of followers. Until the entry of the Europeans by sea in the late fifteenth century, and with the exception of the Arab conquests of Muhammad bin Qasim in the early eighth century, the route taken by peoples who migrated to India has been through the mountain passes, most notably the Khyber Pass, in northwestern Pakistan. Although unrecorded migrations may have taken place earlier, it is certain that migrations increased in the second millennium B.C. The records of these people who spoke an Indo-European language are literary, not archaeological, and were preserved in the Vedas, collections of orally transmitted hymns. In the greatest of these, the Rig Veda, the Aryan speakers appear as a tribally organized, pastoral, and pantheistic people. The later Vedas and other Sanskritic sources, such as the Puranas (literally, old writings an encyclopedic collection of Hindu legends, myths, and genealogy), indicate an eastward movement from the Indus Valley into the Ganges Valley (called Ganga in Asia) and southward at least as far as the Vindhya Range, in central India. A social and political system evolved in which the Aryans dominated, but various indigenous peoples and ideas were accommodated and absorbed. The caste system that remained characteristic of Hinduism also evolved. One theory is that the three highest castes Brahmins, Kshatriyas, and Vaishyas were composed of Aryans, while a lower caste the Sudras came from the indigenous peoples.At about the same time, the semi-independent kingdom of Gandhara, roughly located in northern Pakistan and centered in the region of Peshawar, stood between the expanding kingdoms of the Ganges Valley to the east and the Achaemenid Empire of Persia to the west. Gandhara probably came under the influence of Persia during the reign of Cyrus the Great (559-530 B.C.). The Persian Empire fell to Alexander the Great in 330 B.C., and he continued his march eastward through Afghanistan and into India. Alexander defeated Porus, the Gandharan ruler of Taxila, in 326 B.C. and marched on to the Ravi River before tur ning back. The return march through Sindh and Balochistan ended with Alexanders death at Babylon in 323 B.C. Greek rule did not survive in northwestern India, although a school of art known as Indo-Greek developed and influenced art as far as Central Asia. The region of Gandhara was conquered by Chandragupta (r. ca. 321-ca. 297 B.C.), the founder of the Mauryan Empire, the first universal state of northern India, with its capital at present-day Patna in Bihar. His grandson, Ashoka (r. ca. 274-ca. 236 B.C.), became a Buddhist. Taxila became a leading center of Buddhist learning. Successors to Alexander at times controlled the northwestern of region present-day Pakistan and even Punjab after Maurya power waned in the region.The northern regions of Pakistan came under the rule of the Sakas, who originated in Central Asia in the second century B.C. They were soon driven eastward by Pahlavas (Parthians related to the Scythians), who in turn were displaced by the Kushans (also known as the Yueh-Chih in Chinese chronicles).The Kushans had earlier moved into territory in the northern part of presen t-day Afghanistan and had taken control of Bactria. Kanishka, the greatest of the Kushan rulers (r. ca. A.D. 120-60), extended his empire from Patna in the east to Bukhara in the west and from the Pamirs in the north to central India, with the capital at Peshawar (then Purushapura) (see fig. 3). Kushan territories were eventually overrun by the Huns in the north and taken over by the Guptas in the east and the Sassanians of Persia in the west.The age of the imperial Guptas in northern India (fourth to seventh centuries A.D.) is regarded as the classical age of Hindu civilization. Sanskrit literature was of a high standard; extensive knowledge in astronomy, mathematics, and medicine was gained; and artistic expression flowered. Society became more settled and more hierarchical, and rigid social codes emerged that separated castes and occupations. The Guptas maintained loose control over the upper Indus Valley.Northern India suffered a sharp decline after the seventh century. As a result, Islam came to a disunited India through the sam e passes that Indo-Aryans, Alexander, Kushans, and others had entered. Data as of 1994. Historical Setting of IndiaHarappan CultureKingdoms and Empires of Ancient IndiaThe Deccan and the SouthGupta and Harsha

Saturday, October 19, 2019

Research Proposal What attributes of eco-labels are important to Essay

Research Proposal What attributes of eco-labels are important to consumers - Essay Example This research proposal seeks to ascertain the eco-label attributes that consumers consider important. Eco-labelling has the fundamentals of information economics written all over it. Eco-labels help consumers in understanding the impact of a product on the environment. They use the information to make a decision on whether to support the product or not (FAO, n.d.). In economics, Stigler portrays information is a valuable resource. For example, a consumer will go around asking for product prices from different sellers. The consumer will continue asking until he or she gets the lowest price. It is apparent that the consumer will not relax until the marginal cost of the product equals the marginal cost of obtaining additional information (FAO, n.d.) Eco-labels provide valuable information on product characteristics, history, and cost, which influences consumer decisions (Delmas & Lessem, 2014). The level of importance that consumers attach to eco-labelling is high because eco-labels contain information about the product quality (Teisl, Roe, & Hicks, 2002). Research has shown that information of product quality is very difficult to obtain in the marketing compared to information on prices (Leopold Center & Iowa University Business Analysis Laboratory, 2004). Consequently, consumers are willing to pay higher for the information product quality (Loureiro & Lotade, 2005). It helps them avoid purchasing disappointing products. The level of uncertainty that come with product labels can push consumers to prefer information on quality. Therefore, consumers prefer the quality attribute of eco-labels on products (Delmas, 2010). Eco-labels influence consumer product preferences. A comprehensive theoretical analysis of the economics of analyzes reveals that some consumers will make purchasing decision based on the eco-labels. Typically, consumers make purchase decisions based on product quality and price. In fact, some consumers can purchase products at

Friday, October 18, 2019

Disclosure Analysis Paper Essay Example | Topics and Well Written Essays - 750 words - 3

Disclosure Analysis Paper - Essay Example Assets assist in determining the value of the company; hence, providing information to investors. A comprehensive financial report should provide a total of the fixed and current assets that an organization has in order to give support in the calculation of the total amount of working capital available (Israelsen, 2001). The ratio between the total number of assets available to the total number of liabilities aids in coming up with the working capital of an organization. Therefore, a ratio above one indicates that the company has more chances of success rather than failure. The Christopher Corporation segments its company assets into three key parts, which include current assets, fixed assets and other assets. The first category, which includes current assets like cash equivalents and cash, receivables and inventory, convert to cash easily and faster. The cash and cash equivalents engross cash in hand, cash at bank and treasury bills that add up to a total of 20, 000 dollars. In the case of Christopher Corporation, the amount of money available is low indicating that the company has fewer assets in the form of cash. Cash equivalents such as the treasury bills and the cash at bank also seem generally low. A retail business incurs a number of expenses, and the rate of cash inflow is lower than the amount of cash outflow. Additionally, a large number of debtors could also lead to low cash count. The second category of current assets includes receivables, which mainly constitute of debtors. Debts to a business refer to the amount of money other people, groups or firms owe the subject company, which is Christopher Corporation. Debts are either long term or short term depending on the agreement. In the above balance sheet, the records show that the corporation has a total of $60,000 receivable debts. As a trade organization, the company may sell some products or services on credit. A

Appropriate procedures for terminating a teacher, suspending or Essay

Appropriate procedures for terminating a teacher, suspending or expelling a student, and administering corporal punishment - Essay Example For that reason, it is very important that one understands the appropriate procedures in dealing people's concerns within an educational institution. This may as well stresses ones rights towards just and fair judgment in every situation. A certain disciplinary procedure is used in dealing with teachers cases to ensure that should a particular teacher is alleged for any form of misconduct, he may receive fair and consistent judgment. The current law allows termination of teaching contract due to immorality or inefficiency. It also emphasizes that a certain due-process must be complied in terminating teachers (Ohio Legislative Service Commission, 1997). First and foremost, the teacher's employment record should be considered. Hence preliminary investigation should be done. The booklet "Pastoral Care in Schools: Child Protection, which provides supplementary advices and invokes disciplinary procedures when necessary, should be consulted whenever the issues are related to child protection (deni.gov, 2008). Once investigation is completed, the Disciplinary Authority will decide on the appropriate action. Should it be decided that the case invokes formal procedure; the Disciplinary Authority has to ask for advice from the Employing Authority.

Analysing Financial Information Essay Example | Topics and Well Written Essays - 1000 words

Analysing Financial Information - Essay Example External reporting of accounts through various financial statements is regulated and must comply with various legal requirements as well. Accounts must be regulated in order to provide a true and fair view of the affairs of any business concern. Compliance being the most important issue, every financial accounts prepared by any domestic company in UK must comply with the Company Act. Regulation of accounts and accounting procedures helps the stakeholders of the company like the investors, consumers, etc. to gather information about various financial aspects of the company which can help them in various decision making process. Not only this, regulated accounts can help in detecting various anti-competitive behaviour like unfair cross-subsidisation etc. Moreover it helps in comparative competition. Also the financial health of a company can be monitored using regulated accounts. (Chief executive of Ofgem et. al, 2001, p.3) Generally Accepted Accounting Practice, a compilation of accou nting practices that help in guiding the company accounts in UK, entails how to prepare company accounts in UK. Accounting Standards Board (ASB) is the primary source of Accounting Standards out of many and it can be said to be the standard-setter in this case. ASB is also in charge for setting the Financial Reporting Standards (FRS). ASB is once again a part of Financial Reporting Council (FRC) which has replaced the Accounting Standards Committee (ASC) in 1990. Urgent Issues Task Force (UITF) assists the ASB in dealing with matters which requires clarifications or changes in practice of accounting due to non-compliance with existing legislation or standards. Financial Reporting Review Panel (FRRP) is the other part of FRC which has the responsibility of enquiring about the company accounts where there is a sign or indication of violating the Companies Act requirements. (Bebbington & Song, n.d, p.74) The principle legislation that governs the reporting of company accounts in UK has been stated clearly in the Companies Act 2006. Companies Act 2006 also incorporates the requirements of the law in Europe. Initially Companies Act set out the reporting requirement for companies in UK which were limited by extent. In 2005 however, certain changes were incorporated in the European law. It stated that all listed companies in Europe would report as per the guidelines of the International Financial Reporting Standards (IFRS) while the non listed ones were given the option of reporting either under IFRS or as per the norms of GAAP. Domestic companies of UK whose shares and other securities are listed on the London Stock Exchange, are required to comply with the regulations issued by UK Listing Authorities (UKLA) along with UK GAAP. Additional requirements for domestic companies are included in the Listing Rules, such as additional disclosures about directors and corporate governance. International Accounting Standards (IAS) can now become law in the European Union (EU) with the process set up by the regulation. The regulation only

Thursday, October 17, 2019

Brunswick Distribution Case Study Example | Topics and Well Written Essays - 250 words

Brunswick Distribution - Case Study Example Factors attributed to the current crisis vary. Brunswick Inc faces numerous challenges associated with marketing, finance, and operation. They include; 1) retailers’ interests to buy directly from manufacturers 2) growing direct competition from other distributors 3) manufacturers’ rigid attitude to credits 4) retailers’ delayed payments and 5) issues related to giving and taking orders. Bradley Pulaski, the vice president of operations suggests expanding the service area across the Midwest because according to him, the company still gets service requests from potential customers of that region. However, it demands the construction of a new warehouse as distribution from the current facility will cause delayed deliveries. Bradley’s proposal would cost a total $12 million for property, plant, and equipment. In contrast, Mariana Jackson, the vise president of logistic thinks that providing timely service is the vital part in order to retain the existing customers. It involves empowering the distribution system with web-based technology like call center and integrated information backup. He envisages that the improved system would make distribution more cost effective as it can save up to 16% in shipping expenses and 16% in labor expenses annually. Finding both options inappropriate to the situation, Alex Brunswick determines to use a 12% cost of capital as discount rate when making financial decisions. Among the three options, Mariana Jackson’s suggestion seems more relevant to the case. If the firm’s information system is enhanced, it can avoid unnecessary delays in customer service and deliveries. Pulaski’s option flaws as it doubles company’s financial burden. Since the company is unable to give timely delivery, expanding its coverage to Midwest will cause more troubles. In the same way, Alex’s decision is also not a sufficient strategy. Two things are

Wednesday, October 16, 2019

Steve Jobs Personality & Attitudes Drove His Success Case Study

Steve Jobs Personality & Attitudes Drove His Success - Case Study Example From this discussion it is clear that he filtered every distraction from his life, be it even his family so that he remains emotionally stable and is able to produce perfect and elegant products. The last dimension conscientiousness can be pinpointed in him by looking at the several industries he helped upgrading, for instance, music, phones or tablet and personal computing. This wasn’t only about developing product, but making it acceptable for both industries and consumer. An example of this is iTunes where the music industry is being saved from pirated songs being obtained by the consumer and the consumer could upload a collection of their personal music on iPods.   Ã‚  As the paper stresses Steve Job’s stance regarding business was what most of the firm desired. In terms of the five traits of an organizational behavior, Jobs was a perfect symbol. For instance, his self-efficacy was appreciable in form of Apple and Pixar, a name that is common in every household; h e accomplished wonders with both the companies. Regarding his self-monitoring, it can be easily seen that he exploited his own belief that people should be motivated intensely in order to help them break down their resistance and give platform to their imagination and creativity. His self-monitor was deep enough to know that he can accomplish the impossible with rigorous working hours and thinking of something new.  Job’s personality and attitude had a positive effect on the people working with him.

Brunswick Distribution Case Study Example | Topics and Well Written Essays - 250 words

Brunswick Distribution - Case Study Example Factors attributed to the current crisis vary. Brunswick Inc faces numerous challenges associated with marketing, finance, and operation. They include; 1) retailers’ interests to buy directly from manufacturers 2) growing direct competition from other distributors 3) manufacturers’ rigid attitude to credits 4) retailers’ delayed payments and 5) issues related to giving and taking orders. Bradley Pulaski, the vice president of operations suggests expanding the service area across the Midwest because according to him, the company still gets service requests from potential customers of that region. However, it demands the construction of a new warehouse as distribution from the current facility will cause delayed deliveries. Bradley’s proposal would cost a total $12 million for property, plant, and equipment. In contrast, Mariana Jackson, the vise president of logistic thinks that providing timely service is the vital part in order to retain the existing customers. It involves empowering the distribution system with web-based technology like call center and integrated information backup. He envisages that the improved system would make distribution more cost effective as it can save up to 16% in shipping expenses and 16% in labor expenses annually. Finding both options inappropriate to the situation, Alex Brunswick determines to use a 12% cost of capital as discount rate when making financial decisions. Among the three options, Mariana Jackson’s suggestion seems more relevant to the case. If the firm’s information system is enhanced, it can avoid unnecessary delays in customer service and deliveries. Pulaski’s option flaws as it doubles company’s financial burden. Since the company is unable to give timely delivery, expanding its coverage to Midwest will cause more troubles. In the same way, Alex’s decision is also not a sufficient strategy. Two things are

Tuesday, October 15, 2019

Infant and Child Development Essay Example for Free

Infant and Child Development Essay This assignment will critically review Howlett, Kirk and Pine’s (2011) study, which aims to investigate whether attendance of gesturing classes affects parental stress. Howlett et al. , (2011) attempt to examine claims, advertised by commercial products, that believe attending gesturing classes can improve child-parent communications, thus reducing parental stress. Participants gave demographic information and completed a Parenting Stress Index (PSI) questionnaire. ANCOVA was used to look at whether attending gesturing classes affected parental stress, mothers attending a gesture group and mothers attending a non gesture group were compared; with ‘sibling status’ and ‘birth order’ controlled. Researchers found that mothers who attended infant gesture classes had higher stress scores than mothers who had attended non-gesturing classes. From these findings the following claims are made: that mothers in the gesture group had higher pre-existing stress than in the non gesture group, * that mothers attended gesturing classes in an attempt to alleviate their pre-existing stress, * that gesturing classes may cause mothers to view their child negatively. This critique will firstly provide an overall evaluation of the article with reference to strengths and weaknesses found. Flaws will also be highlighted with suggestion to how these could be rectified. Points of detail in the evaluation will then be expanded and conclusions discussed. Overall evaluation First and foremost, the overall presentation of the article appears to lack in structure and organisation; this results in a lack of flow and clarity. In the introduction, the research question and key definitions of interest (i. e. ‘gesture, ‘non gesture’ and ‘stress’) are not discussed at the beginning. Characteristics of non gesturing mothers are instead firstly mentioned in the discussion section. The outline of categories in the background demographic questionnaire should have been made aware to readers in the methodology. Furthermore, in the results, findings from the study should have been stated in the opening paragraph. A fundamental flaw consistent throughout the article regards its lack of sufficient detail in ensuring strength of argument. In the introduction and discussion more research is needed in relation to how and why parental stresses occur to support findings. Furthermore unjustified claims are used to sustain argument which questions the validity of the research. The lack of detail regarding the direction of study also instigates ambiguity. More information is also needed about the procedure of the study so as to allow for replication. Further details as to how these flaws can be rectified are discussed later. Fundamental flaws are apparent regarding the non-random sample used and the lack of baseline stress measures. As no baseline pre-test has been conducted authors’ claims, as stated previously, can only be based on speculation. More information is provided on these flaws in the latter section. Strengths highlighted in the article include the demographic information provided. This information is useful as it allows for generalisation of results by ensuring groups are appropriately matched and offers useful information for future research in the region. (Keith, 2010). Furthermore the PSI questionnaire used, is well validated (Colver, 2006); using a creditable measuring instrument like this increases the reliability of the study. Moreover, the correct statistical test has been used, ANCOVA, and results are also provided with appropriate information. Abstract and Introduction The abstract fails to provide a rationale for the study; as this is unclear, readers may misjudge the subject matter. There is also no description of the stimuli used; the meaning of ‘gesturing’ is unexplained. Authors should elaborate upon what they mean by ‘gesturing’ so as to avoid misinterpretation. However, principal findings and design measures used in the study are stated. The introduction appears to lack in structure and organisation. No initial description of research question with reference to what it attempts to demonstrate is present; this is firstly mentioned in the third paragraph. Furthermore, authors first provide a definition of ‘gesturing’ in midpoint of this section. Considering this topic is the phenomenon of the study it would have been more appropriate to be stated at the beginning, rather than after the discussion of the benefits of gesturing; this may prevent misinterpretation. Although an explanation of ‘non-gesturing’ is provided in the discussion section, it would also be helpful for readers if it were included in the introduction; this enables differentiation between the two conditions. Similarly, a definition of the authors’ interpretation of ‘stress’ could have been stated at the start in ensuring readers’ clarity of terms. There is also no statement of hypothesis. nd authors do not provide a rationale or historical backdrop, therefore it lacks in significance and does not substantially contribute to the literature. Moreover, research discussed appears to be framed as a general review of literature and set out in list form with a lack of evaluation. For example, research has been described in relation to a study that has found no relationship between gesturing and linguistic benefits in infants (Kirk, Howlett, Pine and Fletcher), however it has not been evaluated or linked to the aims of the study. Furthermore, there are limited findings provided relating to the negative aspects of gesturing. Considering the paper is directed towards whether these classes affect parental stress, more research should be discussed in relation to the disapproval of gesturing classes, to support findings in the article. In addition, the article has included different research examples to support their view that parental stress can inhibit parent-child relationships, however there is no development in argument of how or why these stresses occur. To rectify, in ensuring clarity, more detail should be provided whereby these examples should be put in context with direct reference to the research question. Moreover, unjustified claims have been used in an attempt to sustain argument; for example, Howlett et al. , (2011) highlight ‘‘advertising claims that baby sign will reduce parental frustration and stress have little empirical foundation’. As this statement is not explained, it may seem misleading and as an ineffective use of argument. There is also no valid reference provided. In improving the structure and validity of their argument, authors should use evidence from influential papers to provide further detail in supporting their claims. The direction of study also appears ambiguous as authors switch between terms when stating the aim of the research. It is unclear whether authors are focusing on gesturing affecting stress or gesturing reducing stress. Howlett et al. , (2011) firstly state, ‘there are valid reasons to suggest that gesturing with an infant could reduce parental stress, this paper evaluates that claim’, (p. 438) they continue by stating, ‘this research investigates whether gesturing with an infant affects parenting stress’ (p438). One clear statement of what is being intended to measure needs to be used throughout the article so as to avoid confusion. The final paragraph includes a vague definition of variables whereby readers are left to determine their own assumptions. For example, it is stated that the frequency and duration of gesture use was used to measure the relationship between gesture use and stress, however it is unclear at this stage whether authors are implying ‘gesturing’ in terms of when mothers’ attended gesturing classes or their general use of gesturing; in and out of classes. The PSI is outlined, however researchers have not explained its benefits or why it have been use; this may leave readers questioning its credibility. Furthermore, it is important for researchers to include a statement of predictions, however this is not present. Methodology The authors recruited 178 participants (mothers) from the south-east of England; the sample size represents regional bias as mothers’ solely attending gesturing classes in this region is not representative of the whole country. Age range of infants used in the study is firstly mention in this section. It is stated infants ranged between 3 and 36months; however research discussed in the introduction only refers to the importance of gesturing from 9 months. Therefore authors have not justified the relevance of focusing on infants younger than 9 months; in certifying readers understanding, this could have been mentioned in the introduction. Authors have stated the measuring instruments used in the study. A strength regards the sufficient detail provided about the PSI booklet; examples of typical features such as the subscales of both the child and parent domains have been described. However no further details are provided about the background demographics questionnaire; categories are presented in the results section, however, it would be helpful for readers if details were included in this section. The potential confounding effects of using self-report questionnaires should also be noted. Social desirability bias may be apparent whereby participants may respond in a favourable light; mothers may not want to admit they are experiencing difficulties and respond untruthfully. Furthermore, as questionnaires are standardised, ambiguous questions cannot be explained; this may lead participants to misinterpret questions. Motivation for parents to complete questionnaires may also be scarce, resulting in superficial responses. In helping overcome these difficulties, authors could have stated whether participants were informed about why the information was collected and how the results will be beneficial; if participants knew the importance of their responses and were informed that negative responses were equally as helpful as positive, it may have made them want to answer more honestly. A fundamental flaw in methodology regards the fact that authors have not measured parental stress levels before conducting study. As there is no baseline stress measures prior to class attendance, there is no way of knowing if gesturing classes caused an increase in stress or what would have happened regardless of the implementation of the program; to rectify, researchers should use a pre-test methodology. Furthermore, another weakness in the methodology regards the fact that no ethic considerations are discussed. For example, authors could have included whether participant confidentiality was taken into account and whether de-briefing was offered subsequent to the study to respondents who may have expressed signs of upset. Description of procedures appears to lack in detail whereby there is no sequential pattern to how the research was carried out. There is also no precision in relation to what is investigated, to whom, and under what conditions. For example, Howlett et al. , (2011) state ‘contact was made with the infant groups’ (p. 39); more information should be provided such as how and when participants were contacted. Furthermore, no information is provided on how many classes parents had attended before the study or when the questionnaires took place; more sufficient detail is needed so as to allow replication and in ensuring consistency. There are also issues surrounding the amount of time participants were given to complete the PSI; it is stated the questionnaire takes approximately 30 minutes to complete, however, the procedure of collection differed between participants. Some gave completed questionnaires to a group leader, others were returned by post; the same conditions should be applied to all participants in ensuring standardisation. In addition, authors have not provided details of data collection or analysis undergone in the study; to avoid ambiguity it is important to include where the scores used in the analyses have derived from. An apparent fundamental flaw in the procedure relates to the fact that participants were not randomly allocated to the two groups in the study; randomisation is important as it eliminates sources of bias and ensures unpredictability. To rectify, random selection of mothers from a population could participate in the study. Results The beginning paragraph of the results is too vague; the hypothesis is not stated and no information on what statistical tests were used is provided. Furthermore, what the study found has not been not stated; it is firstly mentioned half way through this section. However, a strength in the article regards the demographic information provided for the two groups of mothers. Hours a week mothers’ work, maternal education, family income and siblings were included. It also highlights the similarities and equivalence between the two groups, making the interpretation of results valid. Another strength to this study regards the fact that researchers have applied the correct statistical tests. Two analyses of ANCOVA were conducted to measure the differences between the gesturing and non gesturing groups’ PSI scores. ANCOVA is appropriate to use as it allows to compare one variable (PSI stress scores) in two or more groups (gesture group and non gesture group) ith consideration for variability of other variables; covariates (‘sibling status’ was used as a covariate in the first ANCOVA and ‘birth order’; in the second). Controlling ‘sibling status’ and ‘birth order’ stops these conditions being confounding variables and ensures validity. As ‘sibling status’ and ‘birth control’ covariates have been controlled, it may have been more beneficial for readers if authors ma de aware of these strategies used prior to the results section as there is no discussion relating to siblings until this point. Results found from ANCOVA also confirm to readers exactly what the researchers were intending to measure; after confusion from the introduction, uncertainties are clarified and findings explain that the focus is upon whether attending gesturing classes affects parental stress. Results are also provided with adequate information whereby the obtained F value, df and level of significance have been stated. Furthermore researchers are correct in using a Pearson’s r correlation in confirming results which is used to see if there is a correlation between at two continuous variables. By doing so, it was found that there was no relationship between how long or often gesture groups mothers had been gesturing with their infant, and the mothers’ total stress scores. Therefore mothers stress levels were unrelated to frequency and duration. Furthermore, in this section descriptive statistics have been provided in two separate tables. In ‘Table One’, which shows the ‘mean (S. D) stress scores for each item on the PSI by group’, data does not seem to be explained in full. The scale used is unclear and readers have not been informed on the system used whereby there is confusion as to what the numbers mean. Tables 2 which shows the ‘summary of two ANCOVA results’, is more coherent as a brief description is displayed underneath describing the covariates. Discussion In this section, yet again, the aim of the research remains unclear; it is stated ‘the aim of the study was to investigate the impact of gesturing with an infant upon parental stress’ (p442), authors need to be more specific in their interpretation of ‘gesturing’, whether they are referring to attendance of gesturing classes or general use of gesturing is uncertain. Possible explanations for findings have been discussed, such as the view that there may have been a difference between gesturing and non gesturing mothers due to gesturing mothers feeling more stressed prior to the study. Authors continue by suggesting these mothers chose to attend gesturing classes because of these feelings of stress in hope that they would help. However, authors’ claims can only be seen as speculation as no baseline measurement was used. It should be noted that researchers have evaluated their findings and acknowledged that as baseline measures are not present, no assumptions can be made as to why mothers who attended gesturing classes had increased stress levels compared to non gesturing mothers or whether they were more stressed before attending the classes. Due to the lack of solid findings, like in the introduction, groundless claims have been used in an effort to uphold argument in explaining mothers’ cause of stress. For example, it is stated ‘mothers have high aspirations for their child and the parenting industry may, albeit unwittingly, foster maternal insecurities’(p443); no justification has been provided for this claim. Moreover, additional research is needed to support the authors’ concluding claims that attending gesturing classes may be detrimental and effect mothers’ perception of their infant in a negative light. Only Hyson’s (1991) study relating to mothers who induced academically focused activities on preschool children has been used as evidence to back up this claim, this does not justify the authors’ inflated claims. To conclude, even though this article has used creditable measuring instruments and appropriate statistical tests, Howlett et al’s claims can only be seen as speculation as no pre-test baseline is used. No findings can be validated without measuring the stress levels of mothers prior to class attendance, whether increase in stress has occurred due to attending gesturing classes in unknown. For future recommendations, authors could use a baseline measures to test mothers’ stress scores prior to the study.