The Puzzling Truth A Practicum Observation Of A Mentor...

The Disconcerting Truth: A Practicum Observation of a Mentor Teacher Senior Government Students Thirty-six desks were placed in six rows of six and each one faced the SMART board awaiting the third block seniors to come in for their government class. The adjacent cement walls had no artwork, posters, or examples of student success. In a list of three, the only whiteboard contained the class’ plan for the day, but the faded green marker rendered it indecipherable from across the room. The objectives were, â€Å"1. CNN News, 2. Begin Chapter 3 Vocabulary, 3. Preamble,† with no explanation or elaboration. From the back of the room, a screen separated the government class from another history class. There had been chatter echoing†¦show more content†¦When the video ended all but three students were on their phone or asleep, some of each of these two categories even have headphones in. Rather than address the situation, the MT called from his desk that it was time to move on to their next activity. Though the board listed vocabulary and the majority of the class were pulling out the classroom set of textbooks from under their desks the MT pulled up another video. He asked the class if anyone already knew the preamble. When no one answered the question the MT asked what the preamble was or where it could be found. Again, no one answered. Clicking play on the School House Rock video there was an instant symphony of groaning and recognition. As soon as it finished the students were told that they had one week to memorize the preamble and recite it in front of their peers for a test grade. The class was instantly full of chatter, mostly complaints and questions- none of which were answered, but the MT announced that anyone that performed the preamble at the end of class that day would be given extra credit, which seemed to quell about half of those talking. The last activity on the board was the vocabulary, some of the students were working on it and others were reading and practicing the preamble, some alone and others in groups. Confused I asked three students what they were doing with the vocabulary. They showed me the twenty vocabulary

Definition and Examples of Writ of Certiorari

In the U.S. court system, a â€Å"writ of certiorari† is an order (writ) issued by a higher or â€Å"appellate† court to review decisions made by a lower court for any irregularities in legal process or procedures. Key Takeaways: Writ of Certiorari A writ of certiorari is a decision by the U.S. Supreme Court to hear an appeal from a lower court.The word certiorari comes from a Latin word meaning â€Å"to be more fully informed.†The act of â€Å"granting certiorari† means the Supreme Court agrees to hear a case.Certiorari must be requested by submitting a Petition for Writ of Certiorari to the Supreme Court.The Supreme Court grants only about 1.1% of the thousands of petitions for certiorari submitted each term.Denying a petition for certiorari has no effect on the lower court’s decision or the laws involved.Granting a petition for certiorari requires the affirmative votes of at least four Supreme Court justices. The word certiorari (sersh-oh-rare-ee) comes from a Latin word meaning â€Å"to be more fully informed† or â€Å"to be made certain in regard to.† The act of issuing a writ of certiorari, called â€Å"granting certiorari, often abbreviated as â€Å"granting cert,† compels the lower court to deliver all records of its proceedings in a case. Among a sea of largely obscure Latin legal terms, certiorari is of particular importance to Americans because the U.S. Supreme Court, due to its limited original jurisdiction, uses it to select most of the cases it hears.   The Supreme Court’s Writ of Certiorari Process Most cases heard by the U.S. Supreme Court begin as cases decided by a trial court, such as one of the 94 U.S. District Courts. Parties dissatisfied with the trial court’s decision have the right to appeal the case to a U.S. Court of Appeals. Anyone dissatisfied with the ruling of the Court of Appeals can then ask the Supreme Court to review the Court of Appeals’ decision and procedures. Supreme Court review of a Court of Appeals’ decision is requested by filing a â€Å"Petition for Writ of Certiorari† with the Supreme Court. The Petition for Writ of Certiorari must include a list of all parties involved, the facts of the case, the legal questions to be reviewed, and reasons why the Supreme Court should grant the petition. By granting the petition and issuing a writ of certiorari, the Court agrees to hear the case. Forty copies of the printed petition in bound booklet form are delivered to the office of the Clerk of the Supreme Court and distributed to the justices. If the Court grants the petition, the case is scheduled for a hearing. The Supreme Court has the right to deny the Petition for Writ of Certiorari, thus refusing to hear the case. Rule 10 of the Rules of the Supreme Court specifically states: â€Å"Review on writ of certiorari is not a matter of right, but a judicial discretion. A petition for writ of certiorari will be granted only for compelling reasons.† While the full legal effect of the Supreme Court’s refusal to grant certiorari is often debated, it has no effect on the decision of the Court of Appeals. In addition, refusal to grant certiorari does not reflect the Supreme Court’s agreement or disagreement with the lower court’s decision. The Supreme Court’s refusal to grant certiorari creates no binding legal precedent, and the lower courts decision remains in effect, but only within that court’s geographical jurisdiction. Granting a Petition for Writ of Certiorari requires the positive vote of only four of the nine justices, rather than the five-vote majority required in actual case decisions. This is known as the â€Å"rule of four.† Brief Background of Certiorari Before 1891, the Supreme Court was required to hear and issue a decision on almost every case that was appealed to it by the local courts. As the United States grew, the federal judicial system was strained and the Supreme Court soon had an insurmountable backlog of cases. To address this, the Judiciary Act of 1869 first increased the number of Supreme Court Justices from seven to nine. Then, the Judiciary Act of 1891 shifted responsibility for most appeals to the newly created circuit courts of appeals. Since then, the Supreme Court only hears appealed cases at its discretion through the granting of a writ of certiorari. Reasons the Supreme Court Grants Petitions for Certiorari In deciding which petitions for certiorari it will grant, the Supreme Court strives to hear cases in which its ruling will affect the interpretation and application of the laws involved throughout the United States. In addition, the Court prefers to hear cases in which its ruling will provide definitive guidance for the lower courts. While there are no hard-and-fast rules, the Supreme Court tends to grant petitions for certiorari for: Cases that will resolve clear conflicts of law: Anytime a number of lower courts issue conflicting decisions involving the same federal law or interpretation of the U.S. Constitution, such as gun control and the Second Amendment, the Supreme Court may choose to hear and decide a related case in order to ensure that all 50 states operate under the same interpretation of the law.Cases that are important or unique: The Court will decide to hear unique or momentous cases such as U.S. v Nixon, dealing with the Watergate scandal, Roe v. Wade, dealing with abortion, or Bush v. Gore, involving the contested 2000 presidential election.Cases in which a lower court disregards the Supreme Court: When a lower court blatantly ignores a previous Supreme Court ruling, the Supreme Court may decide to hear a case in order to correct or simply override the lower court’s ruling.Cases that are simply interesting: Being human, the Supreme Court justices will sometimes choose to hear a case simply b ecause it involves a favorite area of law. When it comes to petitions for writ of certiorari, the Supreme Court gets many, but grants few. The vast majority of petitions are denied. For example, of the 8,241 petitions filed during its 2009 term, the Court granted only 91, or about 1.1 percent. On average, the Court hears from 80 to 150 cases each term. Recent Example of Certiorari Granted: Roe v. Wade In its landmark decision in the 1973 case of Roe v. Wade, the Supreme Court ruled 7-2 that a woman’s right to have an abortion was protected by the Due Process of Law Clause of the 14th Amendment to the U.S. Constitution. In deciding to grant certiorari in Roe v. Wade, faced a thorny legal issue. One of the Court’s rules for granting certiorari requires that the appellant, the person or persons appealing the case, have â€Å"standing† to do so—meaning that he or she would be directly affected by the Court’s decision. By the time the lengthy Roe v. Wade appeal finally reached the Supreme Court, the appellant, a Texas woman (â€Å"Jane Roe†) who had sued after having been denied the right to have an abortion under Texas law, had already given birth and surrendered the child for adoption. As a result, her legal standing in the case was uncertain. In granting certiorari, the Supreme Court reasoned that because of the lengthy appeals process, it would be impossible for any expectant mother to have standing, thus preventing the Court from ever ruling on abortion or reproductive rights issues. Feeling the law involved merited review, the Court granted the petition for certiorari. Recent Example of Certiorari Denied: Broom v. Ohio In 2009, Ohio corrections officials spent two hours trying—but failing—to execute Romell Broom by lethal injection. In March 2016, the Ohio Supreme Court ruled that the state could proceed with a do-over second attempt to execute Bloom. With no other higher court available, Broom and his lawyers asked the U.S. Supreme Court to block any further execution attempts. In the Broom v. Ohio petition for certiorari, Broom’s lawyers based their request on the argument that a second execution would violate the assurance against cruel and unusual punishment in the Eighth and Fourteenth Amendments to the U.S. Constitution. On December 12, 2016, the U.S. Supreme Court, refusing to hear the case, denied the petition for certiorari. In denying Bloom’s petition for certiorari, the Supreme Court stated its belief that any pain Bloom might have experienced during the failed execution attempt failed to amount to â€Å"constitute cruel and unusual punishment.† In taking this rather unexpected action, the justices reasoned that since thousands of people are subjected to multiple needle-sticks every day as part of medical procedures, this was neither cruel nor unusual. Sources Definition of certiorari in English. English Oxford Dictionaries. OnlineFederal Courts Role and Stricture. USCourts.gov. OnlineSupreme Court procedure. The SCOTUS Blog. OnlineThe Evarts Act: Creating the Modern Appellate Courts. USCourts.gov. OnlineSupreme Court Case Selections Act. Public Law 100-352, at 102 Stat. 662. June 27, 1988

Transition from Early Years Free Essays

string(124) " will also be children in Foundation Stage who by the end of the year are already accessing aspects of Year One curriculum\." This assignment is based upon my understanding of child development and children’s learning, considering the curriculum for the Early Years and the curriculum for the Early Years Foundation Stage/Key Stage One. I propose to outline a rationale for effectively continuing children’s learning, from the end of the Early Years Foundation Stage into Year One and include strategies to support transitions, effective curriculum delivery and links between the EYFS and the National Curriculum. Throughout the assignment I will refer not only in general but also to how my research has help me as a practitioner help my setting to effectively continue children’s learning. We will write a custom essay sample on Transition from Early Years or any similar topic only for you Order Now Looking at Government reports about transition from the Foundation Stage to Key Stage One, Ofsted nationally identified issues between reception and Key stage One practice. In 2004 they produced a report entitled Transition from the Reception Year to Year 1 (Ofsted 2004). Findings suggested that there was not enough consideration relating to the Foundation Stage and Year One curriculum. Ofsted recommended the following ‘point for action’ â€Å"Schools which admit pupils to the Foundation Stage should ensure that learning experiences in Year One build upon practical approaches and structured play in Year R (Reception) (Ofsted 2004:3) The Department for Education and Employment (DfEE) and research from the National Foundation for Education Research (NFER) identified the biggest challenge to transition, as the EYFS curriculum is play based, Key Stage One is a more structured curriculum. They found that some children were worried about moving into Year One because of the amount of work expected and the length of time they were expected to sit and listen to the teacher. The government decided to produce a guidance document entitled Continuing the Learning Journey (NAA 2005) which is attended to support schools and Local Authorities in working towards improving transitions between the Foundation Stage and Key Stage One. The Foundation Co-ordinator and Year One teacher from school attended this course about two yeas ago and have tried to improve the transitions between our unit and Key Stage One. More recently the Head and Deputy Head teachers have attended several courses relating to the Proposal of the New Primary Curriculum. Sir Jim Rose has proposed a number of changes to the New Curriculum which will impact on transition and include moving away from Primary subjects and towards new ‘areas of learning’ that are intended to be linked to the EYFS. A number of staff meetings have taken place within our school discussing the review of the New Primary curriculum with all Teachers and hopefully will be implemented across the whole school as soon as possible this depending upon the forthcoming election. Unit meetings have started to take place enabling Foundation Staff and Year One staff to look at how the EYFS and the New Primary Curriculum objectives overlap/link enabling Year One teachers to continue each individual child’s learning journey. All teachers know that children are different, each one having their own ‘Unique’ individual needs. When a child leaves the Foundation Stage and enters Key stage one, they have not necessarily achieved all the objectives in their profile and therefore are not ready to access the Year one National Curriculum. I can see little benefit to any child beginning Year One Numeracy and Literacy objectives, in particular, with children who are not ready in terms of ability and maturity. It makes far better sense to begin Year One with the children’s profiles and to allow time for each child to achieve all the profile objectives before launching into the more demanding Year One objectives. If you look at the PSRN and CLL objectives for the latter part of the Early Years Foundation Stage and Numeracy and Literacy for Year One term one, there is an overlap, with the Early Years Foundation Stage goals including some of the National Curriculum level One. Similarly, there are objectives in the Early Years Foundation Stage profiles in other areas of learning which overlap with the Year one objectives in Science, History and Geography, ICT, Design technology and RE – KUW. PSHE and citizenship – PSED. Music, art, drama and creativity – CD and Physical development-PD. In addition, simply because a child moves from the Foundation Stage into Key Stage One shouldn’t mean that the curriculum ceases being active. Young children learn best when they are engaged in worthwhile, hands on experiences. On the same premise, play does not have to end but it needs to be teacher initiated and led in order to be of much educational value, for instance, children are unlikely to spell words correctly, if there isn’t a teacher to help sound out the letters in the word. Ros Bayley and Sally Featherstone are writers on teaching and learning have written a book entitled Smooth Transitions. In it they state ‘a three year olds brain is twice as active as an adult brain and this level of activity continues to the age of 9 or 10. Children develop 50% of their eventual ability to learn before the age of 4 and another 30% before they are 8. Adult interaction and physical activity continue to make a massive difference to learning during childhood’ When measuring the difference between boys and girls they found that ‘most girls have made sufficient links to their brains to begin the complex skills of reading and writing by the time they are four and a half while in most boys it is nearer to six’ They also say that research from all over the world tells us that children learn best from doing and that boys are â€Å"doers†. If we want boys to succeed in the Foundation Stage and into Key Stage One we must allow them to develop through an active curriculum. Bayley and Featherstone conclude that everything we know about the brain is consistent with the guidance for the Foundation Stage. We must use that knowledge in Key Stage One and use it to shape how we teach rather than what we teach. There will also be children in Foundation Stage who by the end of the year are already accessing aspects of Year One curriculum. You read "Transition from Early Years" in category "Papers" This is sometimes of particular significance for the summer-born Foundation Stage children, who may turn five right at the end of the Foundation Stage year therefore close liaison between staff regarding the academic and personal aspects of each child’s development is absolutely vital. The detailed knowledge that support staff have of the children as people and learners should be shared. Time and effort invested in this will help with differentiation, as well as children’s wellbeing, on entry into Year One. As part of my research, I visited the Year One class teacher in our school to establish how she plans for the transition from the Early Years Foundation Stage into Year One and to get her views about whether the transition process the school has in place is a ‘seamless journey’ or if there was more staff could do to improve this. One of the Year One teacher’s worries as I am sure is the same with most Year One teachers is the pressure she feels under to achieve outcomes to get children ready for Year Two Standard Assessment Tests (SATS). But as from this year our school has abolished not only Year two but Year Six SATS as well. This will ease the pressure enabling her to concentrate more on the transition period and continuing each child’s learning journey. The transition process we have in place for starting Nursery and reception is, I believe a ‘seamless journey ’ The Early Years Foundation Unit recognise that the transition from the home to Nursery and Nursery to Reception class is an important step in a child’s school life and it is our intention to make this a positive experience for every child. We endeavour to provide our children with a smooth transition from home to Nursery and Nursery to Reception Class. Yewdale Early Years Foundation Unit brochure 2009/10) however my opinion is that the transition from The Early Years Foundation Unit to Year One has not been successful, perhaps this is because that since I have been working in the Unit, big changes have taken place; The Foundation co coordinator leaves, an NQT takes over reception class and the role of EYFS coordinator (who has made a huge impact to the unit and who has become a great team Leader and friend), a new head teacher takes over the school and the Nursery and Reception classes merge to become a Early Years Foundation Unit and the Year One teacher is on maternity leave. This module I believe has helped me to make a positive contribution to the whole school approach about how we are going to help the children leaving the Early Years Foundation Unit have a smooth transition into Year one. Meetings have taken place between the Early Years coordinator and foundation staff and the Year One teacher and teaching assistant to discuss as a team, strategies to support transitions and to imply them during the summer term. Taking into consideration, the aim of the EYFS, is to help young children achieve the five Every Child Matters outcomes therefore by looking at the Every Child Matters document focusing on the five outcomes be healthy, stay safe, enjoy and achieve, make a positive contribution and achieve economic well-being I believe that by ensuring that children grow up to lead a safe, happy, healthy and successful life the transition strategy process should be; Be Healthy: Guidelines in place to ensure pupils physical and emotional health. Children are supported through the transition period by ensuring that Year One Staff have a full and accurate picture of each child’s needs prior to teaching them. During the Summer Term children have an opportunity to visit their new classes and meet their new teachers and stay for short visits and for the Year One teacher to visit in the reception class where the children are in familiar secure surroundings. Year One children have timetabled sessions in the Reception Outdoor area, the Year One class does not have access to their own outdoor area, and this enables hysical activity to take place in familiar surroundings. Stay Safe: The school to provide a safe environment and ensures that pupils know the school’s expectations for conduct and behaviour. Foundation Stage Unit Classes use the Key Stage One playground at lunch times throughout the school year and at playtimes during the Summer Term. This enables the children to become familiar with the rules and routines of Year One rules. From the Spring Term children in the Foundation Stage, reception age children only have access to morning playtimes and dinnertime playtimes. Enjoy and Achieve: The school provides an environment and atmosphere in which pupils feel safe and happy, and therefore can enjoy and achieve within the school environment. Children should see similar areas of provision in the Year One classroom e. g. role play, construction, sand/water, writing materials, well organised and accessible resources, staff working together, children should experience a similar environment. Learning through first hand experiences and being able to learn outside. The Year One class has got similar continuous provision areas to the Early Years Foundation Unit, which includes role play, sand/water, creative, construction, small world, reading area and access to laptops. They do not have access to their own outdoor area, this is the case in many schools, but do have three outdoor ‘playtimes’ a day two with Reception and Key stage one and one at lunch time with the whole school. Resources in Year One should be built up to reflect the Reception classes and more kinaesthetic experiences have been woven into the curriculum. The Foundation Unit and Year One class conduct PSHE and Circle Time Sessions using the SEAL/SEAD Programme and provide opportunities to share children’s thoughts and feelings regarding transition into Year One and to incorporate a variety of learning styles into Foundation Stage and Year One planning to engage all children, I think it is very important as a practitioner to take time to find out how the children in your care feel, therefore by giving them opportunities to express their feelings through drawing, painting or writing will help us to make their journey as seamless as possible. Make a Positive Contribution: Pupils are supported and helped to develop socially and emotionally through Circle Time (SEAL), classroom rules and routines and the schools’ Behaviour Policy. From Reception children are able to represent their class through the forum of the School Council so that pupils’ voices are heard. These meetings are held weekly and discussed with the rest of the school during assembly times. Achieve Economic Well-Being: Aim to provide good quality education and to prepare pupils for the future. Looking at the continuity of teaching and learning an effective curriculum delivery, in the Summer Term Reception Classes should begin to take on some elements of the more formal aspects of learning, whilst still engaging in active learning experiences. This continues in the Autumn Term of Year One and beyond. Reception and Year One staff liaise closely during the Autumn Term to ensure that the needs of individual children are fully understood in context and therefore met, within the educational setting of the classroom and the school. The new primary curriculum builds on the principles of the Early Years Foundation Stage and promotes play-based learning. In the early stage the content of the curriculum is generic to the area of learning therefore the curriculum is now more reflective of the Early Years Foundation Stage Curriculum and builds on and extends the experiences children have had during the Foundation Stage by planning for a variety of learning styles, such as role play, and imaginative play, visits and visitors, practical activities. Children’s personal and independent learning should be encouraged through opportunity to choose activities and resources, so encouraging their ability to make decisions and own their own work. This is already happening in the Foundation Unit and so supports the transition process. Data from the Foundation Stage Profiles is used to inform planning and assessment processes in Year One. The Year one teacher will look at the Foundation Stage profiles and start by ‘filling in the gaps’ as stated where children have not attained the Early Learning Goals by the end of the Reception years, Year 1 teachers should ensure gradual and smooth transition from the foundation ethos to the more structures, teacher-directed ethos of Key Stage,(Lesley Staggs, 2004) this can only be done if their learning journeys including foundation profile data are forwarded to her and that each child’s learning and personal needs are fully discussed with the Year One teacher. The teacher can then start to find out as much as she can about the child as a learner and to use the information to plan the next steps. Children in the Reception class with Special Educational Needs who receive one to one support or are part of our morning Nurture group, the transition will be handled sensitively to ensure support continues in Year One if appropriate. It is equally important that parents/carers are informed and asked about how they feel about the transition not only for their children but how they feel themselves. All families are important and should be welcomed and valued in all settings (EYFS 2. 2, 2008) Schools should have a very strong ethos of volunteer parental help within the classroom and in the school as a whole. This is well established in our Foundation Stage Unit and continues throughout Key Stage One and beyond. This tradition supports children in their transition between Key Stages. Parents/carers in the Early Years Foundation Unit and Key Stage One are offered the opportunity to attend a Family Learning free 14 hour course to help them to recognise how children develop number skills through play. It is designed to support parents in helping their child to achieve their full potential at school. During the Autumn term there will be a literacy based course held. Parents/carers will from this year receive a Key Stage One Booklet produced by the school at the beginning of the Autumn Term that supports parents in understanding the changes their child will experience, and so be able to support them during and after the summer school holidays in making the transition. Parent’s Evenings are held three times a year given opportunities for staff parents/carers to discuss child’s development and any concerns. In addition to this the Foundation Unit encourages an ‘Open Door’ policy where parents are welcome to come and discuss their concerns and their child’s needs at any time during the school year. This applies in Year One too. It is also important to remember that after the transition has taken place, Foundation Stage and Key Stage One Co-ordinators work with their teams to ensure that the transition Policy is implemented effectively and Foundation Stage and Key Stage One staff meet regularly throughout the year to discuss the progress of both groups and individual children in both Key Stages. In conclusion, I feel that by carrying out research before and during this module has helped me to understand the great importance of a smooth transition for children in the Foundation Unit moving to Key stage One and not only does it involve the children but also various staff members and parents/carers. It involves time, thought and commitment to ensure that it is a positive experience for all children and can only be a success by Foundation Staff and Year One staff working closely together. We are still in the early stages in our school at introducing new ways of working together as a team to produce a seam-free transition for every child, I think so far so good! We are coming to the end of Summer term one and strategies are in place for Summer Term Two including a draft copy of a Transition Policy. Unless the transition is well managed children may become disengaged, learning could be impeded and there may be a consequent rise in poor behaviour as children struggle to adapt to a different and more formal approach. (DFES 2004) How to cite Transition from Early Years, Papers

The Role of Financial Statements

Question: Write an essay on The role of financial statements. Answer: The role of financial statements in the process of decision making is quite significant. The paper has chosen Adairs as the organisation that will be reviewed and subsequent financial acumen of the company will be determined after evaluating these financial statements. It is pertinent to observe here that Adairs was listed in the Australian Stock Exchange only in June, 2015 even though the company has an operational history dating back to 1918. The financial statement of the year 2015 will be evaluated and compared with that of the year 2014 so as to understand any relevant growth of the company within the areas of current assets, liabilities, non-current assets and liabilities. The paper has been divided into 5 parts and every part contains essential information relating to the operational dexterity of the entity. Part 2 contains review of the balance sheet by analysing the current and non currents assets and liabilities along with stock holders equity. Part 3 reviews the income sta tement for analysing the operating revenues, cost of goods sold, earnings per common share and so on. Part 4 comprises of cash flow statement analysis and part 5 reviews the stockholders equity section. Lastly the findings have been summed up and relevant recommendations have been made in relation to the investment in the company. Introduction Adairs is one of the leading retailers in home products within the territory of Australia. The company has a presence over all of Australia with more than 100 stores with a diverse range of products that include bed linen, curtains, pillow cover, furniture and so on. The company was established in 1918 as a single retail store in Victoria. Later the company spread its wings to other parts of the country with opening of first modern boutique store in 1981. The company employs highly trained employees along with experienced product developers and designers (Adairs, 2016). The report will analyse the financial statement of this company and evaluate various ratios and other pertinent income and expense statement so as to understand financial acumen of the company. The analysis of the financial statements and their comparison with the performance of the last year will help in understanding effective growth or decline for the company Reviewing the balance sheet Examination of the balance sheet is of prime importance since it depicts definite trends and patterns for a company (Proctor et al, 2006). In context to Adairs such an analysis has been carried out below: a) Current Assets: The current assets of the company are comprised of several items that have been illustrated below: For the year 2015 Specification in, 000 Lay-by receivables: 1070 Less: Allowances for cancellation 103 Net lay-by receivables 967 Prepaid expenses 2889 Deposits 201 Other receivables 733 Sum of current receivables 4790 Total current assets 4790 b) Non-current Assets Nil c) Current liabilities Trade creditors 13588 Accrued expenses 8179 Other payables 1951 Sum of current liabilities 23718 d) Non-current liabilities Nil e) Stockholders equity Ordinary Shares 65,875,000 For the year of 2014 these figures were a) Currents Assets Lay-by receivables 882 Less: Allowances for cancellation 85 Net lay-by receivables 797 Pre-paid expenses 2415 Deposits 282 Other receivables 1091 Sum of current assets 4585 b) Non-current Assets Other receivables 115 c) Current liabilities Trade creditors 8896 Accrued expenses 4047 Other payables 2324 Total Current liabilities 15267 D) Noncurrent liabilities Accrued preference share interest 6309 E) Stock holders Equity in 000 34718 There was a share split by a factor of 4.35 of ordinary shares resulting in creation of 116,305,000 shares without any extra cost. When compared to 2014 the amount of current assets was more in 2015. To be specific the current asset increase was (4790-4585) = $205. Noncurrent assets decreased by 115 and current liabilities increased by (23718-15267) = $8451. Noncurrent liability increased by $6309. When expressed in terms of percentage the changes in 2015 are 4.471 % increase in current assets. There was a 41.32 % increase in the volume of current liabilities. Thus it may be stated that both the current assets and current liabilities increased from 2014 to 2015 (Allen et al, 2013). In case of increase in the current liability the change was more significant. On a whole it may be stated that the financial position of the company from this metrics is sound. Thus it may be stated that there have increase in current assets, decrease in non-current assets, current liabilities and decrease in noncurrent liabilities. For 2015 a) Total Operating revenue 210,878 b) Cost of goods sold 80180 c) Earnings per common share 5 cents For the year 2014 a) Total Operating revenue 167,917 b) Cost of goods sold 64093 c) Earnings per common share 22 cents It can also be opined that data for the year of 2014 and 2015 were analysed and any non-operating gains or losses could not be ascertained for these two years. The changes between the two years are as follows. Total operating revenue increased by (210,878-167917) = 42961. When expressed in terms of percentage this is 25.58%. Again cost of goods sold increased from $ 64093 in 2014 to $ 80180 in 2015. The increase is 80180-64093= 16087. Expressed in terms of percentage this increase is 25.009 %. Again significant changes can be observed when earnings per common share are analysed (Aside, 2015). In 2015 the earning per common share was 0.5 cents whereas it was 22 cents in 2014. The change is 21.5 cents signifying a decrease of 21.5 cents. There has been a significant change in EPS and compared to 2014 the percentage decrease is 97.72 %. Thus it can be stated that there have been significant changes in Earning per share as a result of restructuring of capital. Moreover operating revenue has increased by 25.8 % that is significant. Consequent rise in the cost of goods sold have also been observed (Aside, et al, 2016). Part 4 Reviewing statement of cash flows For 2015 a) Net cash inflow (outflow) from operating activities Receipt from customers 231,442 Payment to suppliers 194,315 Interest received 446 Payment of income tax 68 Payment of interest 3478 Transaction cost of IPO 7597 Cash flow from discontinued operations 5192 Cash flows from operating activities 31952 For 2014 Receipt from customers 185,260 Payment to suppliers 159,868 Interest received 354 Payment of income tax 68 Payment of interest 3600 Transaction cost of IPO Nil Cash flow from discontinued operations 4256 Cash flows from operating activities 26011 b) Net cash inflow (outflow) from financing activities For 2015 Buyback of shares Nil Receipts from issue of shares 35645 Receipts from borrowing 47500 Transaction cost levied on share issuance (2878) Repayment for borrowings (40387) Redemptions paid for redeemable preference shares (71476) Cash inflows from discontinued operations Nil Net Cash inflows from financing activities (31596) For 2014 Buyback of shares (11) Receipts from issue of shares Nil Receipts from borrowing (2016) Transaction cost levied on share issuance Nil Repayment for borrowings (552) Redemptions paid for redeemable preference shares Nil Cash inflows from discontinued operations (1552) Net Cash inflows from financing activities (4131) c) Net cash inflow (outflow) from investing activities For 2015 Sale proceeds from property, plant and equipment Nil Acquirement of property, plant and equipment 6878 Purchase of intangible assets Nil Investment in discontinued operations 1374 Loss from discontinued operations 7044 Net cash flow from investment activities (15296) For 2014 Sale proceeds from property, plant and equipment Nil Acquirement of property, plant and equipment 4146 Purchase of intangible assets 2108 Investment in discontinued operations 371 Loss from discontinued operations Nil Net cash flow from investment activities (6625) d) Net increase/decrease in cash from different activities For 2015 Receipt from operating activities+ cash flows from investing activities+ cash flows from financing activities = 31952+ (15296) + (31596) = (14940) Cash and equivalent at the beginning of the year = 24377 Cash and equivalent at the end of the period = 9437 For 2014 Receipt from operating activities +cash flows from investing activities+ cash flows from financing activities = 26011+ (6625) + (4131) = 15255 Cash and equivalent at the beginning of the year = 9122 Cash and equivalent at the end of the period = 24377 From the analysis of the operating, financing and investing activities certain pattern can be observed. The cash flow from operating activities increased in 2015 as compared to 2014. This increase is 31952-26,011= 5941. When expressed in terms of percentage it comes out to 22.84 %. Thus the cash inflow increased significantly from 2014 at a rate of 22.84 %. The operating activities got a major boost from increase in sales and apart from the income from sales the volume of interest received by the company was greater in 2015 (Carlon et l, 2013). Other than that the cash inflow from operating activities benefitted from cash flows from discontinued operations that increased from $4256 in 2014 to $5192 in 2015. . However when other activities of the company is analysed namely investing and financing activities it may be seen that Adair performed poorly. There was negative cash inflow from both the investing and financing activities for the year of 2014 as well as 2015 (McPhail and Walters, 2009). The quantum of such outflow was greater in 2015 than 2014 and it may be seen that there were some significant issues affecting the revenue generation of the company within investing and financing activities (Dumay and Cai, 2014). The figures have been written in brackets indicating it was negative. To be specific cash flow from investing activities stood at $ (15296) in 2015 whereas it was (6625) in 2014. Thus resulting increase in net cash outflow for 2015 was $ 8671. When expressed in terms of percentage this decrease is 130.88. In other words cash outflow from investing activities increased significantly by 8671 from 2014 to 2015. Moreover it may be opined that significant contributors for such in crease in investing activities was Acquisition of property plant and equipment (Kumarasiri, 2012). Expenditures on such acquisition were 4146 in 2014 as compared to 6878 in 2015. Moreover there was cash loss from discontinued operation to the amount of $7044. Investment in such discontinued operations was 1374 in 2015 and when compared to the figures for 2014 this was $371. Thus there has been significant increase in cash flow from discontinued operations. All these together have led to increase in negative cash flow from operating activities (Morison and Ramsay, 2015). Cash flow from financing activities also witnessed significant inflow and outflow. Adairs received proceeds from borrowings and share issue for the amount of $47500 and $356445 respectively. However there was significant cash payment for the company for redeeming preference shares and repayment of borrowings. There were also transaction costs on issue of shares thus the net cash flows used in financing activities amounted to $(31596). Proceeds from borrowings amounted to $ (2016) and repayment of borrowings resulted in $ (552) in the year of 2014. Financing cash flows from discontinued operations was $(1552) in 2014. As such the net cash flow used in financing activities was $ (4131) and it may be stated that there was greater cash outflow for the year of 2014 as compared to the year of 2015 (Randeberg and Selvik, 2014). The resultant increase of cash outflow was (31596-4131) = $27465. Thus it may be seen that there was negative cash flow from financing activities. For the year 2014 the net increase in cash and equivalents was 15,255 whereas the corresponding figure for 2015 was (14940) indicating a steep decline of $30195. Moreover the cash and equivalents at the end of 2014 and 2015 was 24377 and 9437 respectively. Thus it can be stated that the cash flow for the year 2015 witnessed significant cash outflow resulting in such erosion (Southey, 2011). Reviewing stock holders equity section Ordinary shares issued by the company were 165,875 in the year of 2015. For Adair the issued shares in 2014 were 34718. The company was listed in the Australian Stock Exchange at a price of $2.40 per share. Before such listing in the ASE there was a restructuring of the share capital and every ordinary share was divided by a factor of 4.35. Thus such a split resulted in creation of 116,305,000 ordinary shares without any extra cost (Cunningham et al, 2011). As per the information provided by the company it can be stated that there were 1569 shareholders holding 91,064, 990 fully paid ordinary shares. The review of the stockholders equity section also provides insight into the number of shares held by individuals along with the range. The company has created five ranges that depict the range coupled with the number of shares held by each of the ranges. A review of the balance sheet for the company reveals earnings per share attributable to ordinary equity holders of the parent and ear nings per share from continuing operations (Curwin and Slater, 2007). The basic profit for 2015 attributable to ordinary equity holders is 0.5 cents whereas this was 22 cents in 2014. Again earnings per share for the continuing operations were 1.9 cents in 2015 as compared to 20 cents in 2014. Profit for 2015 and 2014 was $745and 7545 respectively (Srivastava and Mock, 2013). The following graph illustrates the weighted average number of ordinary shares. Thus it can be inferred that there has been significant decrease in the earning per share post the listing of the company in ASX. The company was listed in ASX only in the month of June 2015 and as such it may be seen that a restructuring of the shares reflected in the Earning per Share. The profitability of the company has been calculated by implementing an equation as illustrated in the prospectus (Adairs, 2016). Again, the pro forma earnings per share for the year 2015 has been illustrated in the subsequent section. Earnings before Interest and Tax were $31,409. The pro forma tax after payment of income tax was $ 21986. Share price after the end of the year was $2.78 with an EPS of 15 cents. Moreover it may also be stated that as per the prospectus of the company the actual EBIT of the company was 5.7 % over the forecasted profit. Thus it may be opined that the performance of the company was commendable and is stated to improve over the coming years (Zikmund et al, 2012). As of Ju ne, 2015 there was no outstanding shares and therefore dilutive EPS is the same as that of basic EPS. Recommendation and Conclusion Accounting and business decision are entwined and investments are carried out by understanding the financial acumen of the entity. For the purpose of this study Adairs Ltd has been chosen as the company. The company was listed in the ASX only in June 2015. However the operational history of the company dates back to 1918. From the study of the financial instruments it can be opined that the company has been able to perform well. The paper has also evaluated the balance sheet of the company for the purpose of ascertaining current assets, non-current assets, current liabilities, non-current liabilities and stakeholders equity (Pratt, 2013). It can also be observed that operating activities of the company has been fairly stable and lucrative. However there has been significant erosion in the value of the investment from financing and investing activities resulting in net decrease in cash during the year. Therefore the cash position of the company was weakened to a substantial degree. Fr om a viewpoint of the investment in the company it may be stated that the company has performed well within the Australian market (Fulmer and Cargile, 2016). The process of investment is typically carried out after analysing the different macro and micro environmental factors. Combined with past operations and these factors it can be opined that Adairs is one of the suitable companies that has its own brand equity. Investment in this company will be beneficial only in the mid to long term (Braun and Harrison, 2012). References: Adairs (2016): Online Accessed from accessed on 23/5/2016 Allen, D. E., Singh, A. K., Powell, R. (2013). Analysing the return distributions of Australian stocks: the CAPM, factor models and quantile regressions.Global Business and Economics Review,15(1), 88-109. Aside, A. (2015). Morning News Summary. Braun, T., Harrison, P. (2012).Managerial Accounting Canadian Edition. Burgin, S., Webb, T., Kasbarian, A. (2016). Bottled Water: Why So Popular? A Case Study from a University Campus Community.Sustainability: The Journal of Record,9(1), 25-30. Carlon, S., Tran, A., Tran-Nam, B. (2013, September). How close are taxable income and accounting profit? An empirical study of large Australian companies. InAustralian Tax Forum(Vol. 28, No. 3, pp. 641-677). Cunningham, B. M., Nikolai, L. A., Bazley, J., Kavanagh, M., Slaughter, G., Simmons, S. (2011).Accounting: information for business decisions. Cengage Learning. Curwin, J., Slater, R. (2007).Quantitative methods for business decisions. Cengage Learning EMEA. Dumay, J., Cai, L. (2014). A review and critique of content analysis as a methodology for inquiring into IC disclosure.Journal of Intellectual Capital,15(2), 264-290. Fulmer, W. E., Cargile, B. R. (2006). Ethical perceptions of accounting students.Accounting Ethics: Empirical studies of accounting ethics,3(2), 434. Katz, J. A., Green, R. P. (2009).Entrepreneurial small business. Boston: McGraw-Hill Irwin. Kumarasiri, J. (2012). Management Accounting Practices for Sustainability. InBest Practices in Management Accounting(pp. 101-114). Palgrave Macmillan UK. McPhail, K., Walters, D. (2009).Accounting and business ethics: An introduction. Routledge. Morison, R. G., Ramsay, I. (2015). An analysis of companies' business objectives. Pratt, J. (2013).Financial accounting in an economic context. Wiley Global Education. Proctor, R., Burton, N., Pierce, A. (2006).Managerial accounting for business decisions. Pearson Education. Randeberg, M., Selvik, H. (2014). A study of tax minimization strategies in multinational companies: with focus on The Coca-Cola company and IKEA. Southey, G. (2011). The theories of reasoned action and planned behaviour applied to business decisions: a selective annotated bibliography.Journal of New Business Ideas Trends,9(1), 43-50. Srivastava, R. P., Mock, T. J. (Eds.). (2013).Belief functions in business decisions(Vol. 88). Physica. Zikmund, W., Babin, B., Carr, J., Griffin, M. (2012).Business research methods. Cengage Learning.

Tourism in Shanghai

Abstract Tourism is one of the largest and major industries in the world. The sector has become a major source of income for numerous economies. Its significance is growing by the day. China, as the most populous country in the world, is projected to become a major market for both inbound and outbound tourists.Advertising We will write a custom dissertation sample on Tourism in Shanghai specifically for you for only $16.05 $11/page Learn More Consequently, Chinese authorities in the various provinces are promoting tourism in their regimes to attract both local and foreign visitors. Recently, the number of European tourists travelling to China has increased. The proposed study is an exploration of Shanghai to create a tourism experience for the European traveller. Various factors leading to this experience are analysed in the study. In addition, the factors that can facilitate more European tourists visiting Shanghai are explored. Introduction Background Information One of the major industries in the world today, and which is exhibiting considerable growth in importance, is that of tourism. The industry is a substantial source of income and employment in numerous economies worldwide. In addition, it is of social importance to many people. China currently boasts of the world’s largest population. It is predicted that the country is going to become a major source of global tourists in the 21st century. On the other hand, the country is also becoming a major tourist attraction. China’s opening up to the world in the last few decades has greatly enhanced its image as a popular tourist destination. Various Chinese cities are competing to become number one foreign tourist destinations. To this end, these cities are coming up with measures to woo more tourists. Some of these popular destinations include Shanghai, Guangzhou, Beijing, and Chengdu. In the recent past, diplomatic relations between the European states (EU) and Chi na have improved. For instance, more than 50 dialogues are currently taking place between the two sides through annual summits (Pantucci 2012).Advertising Looking for dissertation on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More The dialogues focus on three major pillars. The three are economic and sectoral, strategic, and people-to-people relations between the two economies (Pantucci 2012). Tourism between the two regions falls under the people-to-people diplomatic concerns. China is undertaking considerable measures to make its cities major tourist destinations for the Europeans. Shanghai, as one of the large metropolitans in China, is a very popular tourist destination for both locals and foreigners. The various sites of attraction in the city create a unique tourism experience, giving the metropolis a major ranking globally. The authorities are putting in place measures to woo large numbers of tourists from Europe . Problem Statement According to Bayes (2004), Shanghai is a Chinese city with an allure of its own. It is characterised by a combination of western and local cultures. The city is sophisticated and cultured. In addition, it is emerging as a major economic powerhouse in China. Western visitors are usually amazed by its air of mystery. Some recent developments, however, threaten to jeopardise the standing of this region on the global tourist market. For example, in the recent past, China had not been very open to the world, and especially to the western countries. According to Lew and Yu (1995), before the 1970’s economic reforms, the country shunned external relations with other countries. Instead, the country focused on domestic industries, suppressing major economic relations with foreigners, including tourism engagements. The post 1978 economic reforms in China led to an open door policy, which has been a significant driver to the rapid development in the country. For inst ance, China has made considerable progress in foreign investments. The country has invested in more than 5973 enterprises outside its territories, with tourism being one of them (Lew 2001; Zhang 1995). Prior to the reforms, the country had very restrictive policies determining who entered as a tourist (Gareth Allan 2002). Until recently, language barriers made China an unpopular destination with European tourists. According to Hall and Page (2000), negative depictions of the country in the western media have also been an obstacle in wooing foreign tourists.Advertising We will write a custom dissertation sample on Tourism in Shanghai specifically for you for only $16.05 $11/page Learn More It is a fact that some of the stories carried in foreign media outlets about this country may be right. However, some of these outlets ignore the positive aspects of the region, which reveal the attractiveness of the country to tourists from Europe. Several issues in relation to environment, pandemics, climate change, human rights, natural resources, as well as energy supplies and demand have been used to discredit China. Such coverage can and should be considered as selective. The coverage depicts China as a dangerous place, posing major threats to global environment (Tan 1986). However, since the adoption of the reforms and the open policy, China has become a major destination for global tourists, and especially Shanghai. The World Tourism Organisation (WTO) predicted that by 2020, the country would be the largest tourist destination in the world (Pantucci 2012). In addition, the country would also be among the largest in relation to overseas travel. The proposed study will explore Shanghai in order to create a tourism experience for the European travellers. The study will highlight the factors that are set to increase the number of European tourists visiting Shanghai-China. Creation of such experiences would dispel the popular notion discoura ging some European tourists from visiting China. Significance of the Research Tourism is currently recognised as the world’s largest and fastest growing industry (Cooper Wahab 2001). Although China is an emerging economy and EU a relatively developed one, both stand to gain immensely from tourism. In addition, this sector is making meaningful contributions to the development of Shanghai and EU economies. The contributions are especially apparent in foreign exchange earnings and job creation. Shanghai can further play a very significant role in wooing and convincing European tourists to come to China. Japan, Korea, USA, Taiwan, and Hong Kong are the leading sources of overseas tourists for Shanghai (World Expo 2010). The Expo further notes that tourists from Europe have increased over the years (World Expo 2010). Germany, France, and Britain were the leading origins of European tourists travelling to Shanghai. The proposed study is relevant to European and Shanghai tourism in dustries. It is important for Shanghai to create a comprehensive tourism experience for the European traveller. Knowledge on the systems of operation for the Shanghai tourism industry will be made available to the European tourist.Advertising Looking for dissertation on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Consequently, a new image of Shanghai as a choice destination will be enhanced. A popular perception of Shanghai as an exciting destination for leisure and business travellers can be enhanced through such an image. It is apparent that convincing the European tourist to venture into Shanghai requires data and resources that can be used to enhance the city’s image. The information also needs to be updated regularly to make it more relevant. Limitations and Delimitations of the Study Shanghai is a very modern city considered to be a major gateway destination in its own right. In addition to its modern infrastructure, the city has maintained most of its traditional features. Visitors have the privilege of seeing and experiencing the culture and history of China, as well as that of the city itself. The study will focus on the major attraction sites in Shanghai that can be used to create a lasting experience for any tourist. Shanghai is endowed with a number of such sites. The stud y will focus on the most popular ones. In the proposed study, European tourists are considered as individuals travelling for leisure from the EU countries. For the last thirty years, the number of European tourists to China has grown immensely. The signing of the Approved Destination Status (ADS) between China and the EU in 2004 further enhanced the prospect of more foreign tourists (Staiger 2004). Similarly, the agreement enhanced the prospects of more Chinese visiting the EU countries. The restriction of the current study on the EU countries is based on this fact. Literature Review Introduction Chapter one addressed the background to the proposed study and developed the problem statement. The current chapter will review various studies regarding Shanghai as a destination for foreign tourists. In addition, the chapter will highlight diplomatic relations between China and the EU. In addition, the major attraction sites for European tourists travelling to Shanghai will be analysed. F inally, the researcher will highlight the city’s destination management initiatives. Shanghai-China According to Bayes (2004), Shanghai is a city located on a coast. It acts as the gateway to the Yangtze River Delta, famous for its depiction of Chinese cultural and historical backgrounds. As a municipality, Shanghai is under the jurisdiction of China’s Central Government. It is also the largest trade and economic centre in the country. In addition, it has the largest port in China (World Expo 2010). Bisected by River Huangpu, Shanghai faces the East China Sea, which is a part of the Pacific Ocean. The city is the most populous metropolis in the world. As of 2013, it had a population of more than 24 million persons. The city is also a major global financial centre. Shanghai is known throughout the world due to its prosperous cosmopolitan features, which are complemented by its rich ‘humanistic’ resources (World Expo 2010). In the recent years, for instance, several modern buildings have been erected in the city. Some of these include Shanghai Museum, Shanghai Grand Theatre, Shanghai Library, and the popular Oriental Pearl Television Tower (Shanghai Jiao Tong University [SJTU] 2014). Other popular buildings include Jin Mao Tower, Shanghai City-Planning Exhibition Hall, Shanghai Circus City, and the Shanghai Science and Technology Museum (SJTU 2014). The buildings, together with other oriental architectural marvels, make up some of the most scenic sites in the city. In addition, colourful festivities, such as the Shanghai China International Art Festival and Shanghai Tourism Festival, are popular. All these elements act as significant tourist attractions for both locals and foreigners. Development of Diplomatic Relations between China and EU Countries Diplomatic relations between China and the EU began more than thirty years ago. According to Dai (2006), these relations began as early as May 1975. Subsequently, by the end of the 1970s, several events in relation to these relations took place. An example is the signing of an agreement between EU and China in Brussels. Other events include visits to China by the then presidents of the European Community and European Parliament (Zhang 1995). The launch of China’s economic reforms and policies regarding opening up of the country in 1970s further strengthened the ties. EU-China bilateral ties broadened in the 1980s, covering such aspects as academic and cultural exchange (Zhang 1995). Development of scientific programmes, as well as trade ties and cooperation, also deepened. The extent of these relations can be discerned from, for instance, the establishment of a Delegation of European Commission in Beijing. The delegation was established in 1988. The relations between the two sides were, however, strained following the crackdown on students’ protests in 1989 by the government (Zhang 1995). The incident, which took place at the Tiananmen Square, prompted the European Community to freeze ties with China (Pantucci 2012). Such sanctions as arms embargo followed. The sanctions were inspired by similar actions taken by the US against China. Freezing of the EU-China relations was however short lived. As the years progressed, the importance of China as a Foreign Direct Investment (FDI) became more apparent. Importance of China as a global competition frontier for the Triad Economies (Europe, US and Japan) also led to dropping of the sanctions. Three years following the massacre at Tiananmen Square, relations between China and the EU were normalised. The sanctions by the EU were dropped, with the exception of the arms embargo (Dai 2006). According to Zhang (1995), the EU-China relations have further deepened, since the 1990s. Several annual summits have been launched between the two sides, from 1998. In addition, high-profile visits between the two sides have further strengthened the relations. The two countries are finding that they are im portant to each other. The mutual feeling of importance is evident in the foreign policies relating to each other by the two sides. For instance in 2004, the EU became the largest trading partner of China (Dai 2006). On its part, China conducts significant trade volumes with the EU. For example, it was the second trading country in that year. It is thus evident that China and EU have very crucial and strong diplomatic ties, in the various social and economic aspects. Both sides benefit each other mutually. Consequently, Shanghai can seek to benefit from these relations, in furthering its tourism objectives with the EU. Major Tourist Attractions in Shanghai-China Perhaps the definition of a tourist attraction should precede creation of tourist experience in any destination of tourism. According to Wang and Pizam (2011), an attraction refers to any object, person, concept, or place that draws people so that they might have an experience. An attraction can either draw people geographic ally, or through remote electronic means as witnessed in the contemporary society. Tourism experience on the other hand can be spiritual, recreational or otherwise (Laws 1995). Shanghai as modern city has numerous attractions for leisure travellers from all walks of life. As an attraction for European tourists, various descriptions of the city make it a curiosity for leisure travellers. Bayes (2004) for instance describes the city as a mixture of both the Western and Chinese cultures. Such a description of the city enhances the perception of Shanghai as having an allure of its own. Shanghai can be regarded in tourism terms as cultured, sophisticated, and among the leading economic powerhouses of China. It is thus apparent that the city is not only a choice for leisure, but also for business travellers. Oriental Pearl Radio and Television Tower One of the major tourist attractions in Shanghai is the Oriental Pearl Radio and Television Tower. According to Eleftherios (2003), the tower is designed in a manner that it has eleven spheres (pearls), and three massive columns. Six high speed elevators built into the columns raise visitors to the viewing platform above. Although there are queues at the elevators, the viewing platform affords visitors a panoramic view of the city. The lighting of the building also presents an impressive scene. The light on the tower is alternated according to the weather pattern, controlled via a computer system (SJTU 2014). Although there are other taller buildings in the city, the tower remains a very significant tourist attraction in the city. Figure 1: Oriental Pearl Radio and Television Tower Source: SJTU (2014) The Bund The bund is the most famous landmark in Shanghai, regarded as a symbol of the new and the old (Eleftherios 2003). It is an imposing feature on the landscape of the country. It is four kilometres long. It stands out as one of the most important features in Shanghai. The landmark attracts both local and foreign tour ists. Earlier in the 1930s, the course of buildings constituting the bund hosted the city’s financial as well as commercial centres (Hall Page 2000). Numerous foreign banks and financial empires were hosted in the bund. Another feature is the Russian embassy in the city. It is an imposing blue structure near the bank of the river. In the colonial times both the British and the Japanese guards secured the bridge, which functioned as a boundary of territory (Zhang 1995). The western wing of the Bund is equally striking. A number of buildings with varying architectural designs are found here. For instance, Gothic, Romanesque, and Baroque architecture buildings can be seen here. The combination of these architectural marvels results to a unique boulevard, a very beautiful site for tourists. Figure 2: The Bund Source: SJTU (2014) Jade Buddha Temple Built during the era of the Guangxu of the Qing Dynasty (A.D. 1875-1909), the Jade Buddha Temple was burnt down during the early 20t h century (Zhang 1995). It was restored in 1918. The Song Dynasty architectural designs influenced the new structure. The temple is made up of different areas. One of them is the Main Hall (Zhang 1995). Today, the temple is occupied by a group of monks. In addition, the Shanghai Buddhist Instituted is housed in the shrine. A number of historical artefacts are also found in the temple. They include statues, religious scriptures, and paintings. Figure 3: The Jade Buddha Temple Source: SJTU (2014) The People’s Square It is another prominent feature in Shanghai. It is found at the centre of the city. The space occupied by the Square used to be a racing track before it was converted into a recreational feature for the larger public. The changes were carried out after the war, perhaps to cater for the rising demands for social amenities (Bayes 2004). The People’s Square is significantly different from similar features in the country. For example, most public spaces are made up of concrete. However, the People’s Square is more natural. It is made up of plants, including trees and lush bushes. In addition, the square is surrounded by marvellous buildings. The People’s Square covers an area of 140 000 square meters (Zhang 1995). At the northern end of the Square is the Municipal Government Mansion. The bureaucratic structure is, however, not accessible to members of the public. On the northwest lies the Shanghai Grand Theatre, constructed almost in entirety from glass. The Exhibition Hall for the City Planning is located on the East. The Shanghai Museum however constitutes the most impressive building located in the square (SJTU 2014). The structure is symmetrical and has a very smooth texture. The design was inspired by a traditional cooking pot. Figure 4: People’s Square Source: SJTU (2014) Yu Garden Many tourists are attracted to this feature. It is located in the south-western part of the city. It is near the Bund. Yu Garden can be described as a Chinese Disney, only that it exhibits different twists, such as being lower in quality. Yu Garden was first established by Pan Family in 1577, however it was destroyed twice in the 1800s (Zhang 1995). The Garden was however restored later. Although the garden usually has massive masses of people, visiting it while in Shanghai is worthwhile. Yu Garden occupies a strategic place in the city. The surrounding area is made up of the Old City God’s Temple, referred to as the ‘Chinese City’ during the colonial times (Zhang 1995). The area surrounding the Garden has however been recently renovated, with numerous tourist attraction shops. The small side streets and the antique market are also very attractive sites for tourists. Figure 5: Yu Garden Source: SJTU (2014) Xin Tian Di Xin Tian Di Plaza is constituted of two blocks, the North and the South (Dai 2006). The southern part of the building is made up of modern architecture. The design is accompani ed by Shikumen. Shikumen is a unique feature of Chinese architecture. It is a combination of domestic and foreign cultures. The northern part of the building is equally captivating. It also has elements of Shikumen design. It is a beautiful contrast of the rest of the building. The South block hosts a shopping, leisure and entertainment complex, covering 25 000 square meters (SJTU 2014). The South Block also has a series of international restaurants catering for the various world flavours. The same applies to the North Block. The restaurants specialise in American German, Italian, Brazilian, French, British, Japanese, and Taiwanese cuisine among others. The combination displays the international dimension of Shanghai as a tourist destination, capable for catering for a variety of foreign tourists. The dividing line between the North and South Blocks of Xin Tian Di (which is the Xingye Road), is the site of the First Congress Hall of the Chinese Communist Party (Zhang 1995). Figure 6 : Xin Tian Di Source: SJTU (2014) Destination Management in Shanghai-China The magnificent attractions in Shanghai can be used to woo the European tourist by the spectacular experience that they create. However, another important aspect to creating the desired tourism experience can be further achieved through destination management. In this case, Shanghai would be the destination. Mill and Morrison (2012) provide a working definition of destination management. Mill and Morrison (2012) regard it as the organisation of the various aspects of the destination mix. The elements constituting the mix should be in regard to a particular geographic area. In addition, these should be in relation to defined tourism plan or strategy. Destination mix elements comprises of the attractions, events and facilities within the geographic location (Morrison 2012). Others include infrastructure and transport and communication network. Destination management also comprises of branding and marketing a g iven location. The marketing is targeted at both local and international travellers. The various attraction sites, events, culture, among other aspects of Shanghai constitute the city’s destination mix elements. The destination mix of Shanghai develops the tourism experience that can attract more European tourists. The destination mix can also be regarded as the destination product, since the concepts are the same (Morrison 2012; Timothy 2001). According to Knapp and Sherwin (2005), every destination mix must exhibit at least the four products namely physical, people, packages and programs. Physical products include items such as the attractions, transportation, facilities, and infrastructure (Mill Morrison 2012). Tourists are drawn to the various attractions associated with a location, such as Shanghai. It is apparent from the major attraction sites of Shanghai that the city has impressive physical products, which it can offer to the European tourist. The modern infrastruct ure of Shanghai and the transport system supports safe and enjoyable travelling in the city (SJTU 2014). The hotel and restaurants in Shanghai meet the aspirations of the European traveller. The feature is another potential reason why the city is an emerging tourist destination. It is important to take into consideration the people element of the destination mix. To this end, the local population accommodates and entertains the foreign tourists (Morrison 2012). Local lifestyles and cultures also constitute the people aspect of the marketing mix. Shanghai city exhibits diverse cultures, from European, to Chinese. The various cultural events also indicate the awareness and appreciation of tourists by the city residents. Different combinations of packages and programs are availed to the tourist. The European traveller can purchase and use these combinations. A number of tour operators have come up with unique packages for those travelling to Shanghai city (Morrison 2012). Most of the p ackages are organised to attract different tourists. In addition, most of them are based on industry partnerships such travel and hospitality companies. The tourists can access the packages from conventional retail outlets. Such outlets include travel agents and online channels. Destination mix programs are unique. They include the various events organised for the travellers (Harris, Griffin Williams 2002; Mill Morrison 2012). The European tourists can be further drawn towards Shanghai through well designed and promoted events and festivals. Some European tourists have unique interests that should be addressed. The objective can be achieved through the use of prearranged packages. The city for instance hosts several colourful festivities such as the Shanghai China International Art Festival, and the Shanghai Tourism Festival (Lew Yu 1995). Shanghai has apparently made considerable effort in destination management, in order to become a global tourism choice, not only for the Europ eans. For instance, the city has introduced a policy allowing visitors jetting into the country to stay for three days without a visa (Tourism Review 2013). Travellers from more than 45 countries have already enjoyed the three day visa free stay in the ‘administrative area’ of Shanghai. In addition, the Shanghai Municipal Tourism Administration is seeking the Central Government permission to extend the same to the cruise terminals (Tourism Review 2013). The aptness of Shanghai authorities in destination management is also apparent from the various expos held by the city such as the Shanghai 2010 world expo (Mill and Morrison 2012). Objectives of such events by the city included attracting visitors globally. The events also advance Chinese culture, in the world. It is very easy to access many ports of China from Shanghai. Consequently, local organising committee sometimes organises trips for tourists within and outside the city (Tourism Review 2013). For instance, these trips can be to the neighbouring water towns or historical cities such as Suzhou and Hangzhou. Arrangements to visit other popular tourist attraction in China can be made in Shanghai to other locations such as Hong Kong, Xian and Beijing. These cities are only two-hour flight away. Conclusion The diplomatic relations between China and the EU are apparently a stepping stone for Shanghai, in attracting more tourists from these countries. In addition, these relations have been developed for the mutual benefits of the two sides. In attracting tourists from the European countries, Shanghai offers a wide range of attractions that create a unique and lasting tourism experience. The destination management initiatives of Shanghai also make the city a choice destination for European tourists in Asia. Research Methodology Introduction In chapter 2, a critical review of literature in this field was conducted. In this chapter, the design of the overall study is provided. The types of research me thods employed in the study are described. In addition, the techniques employed in the study are also elaborated in this chapter. Literature Review Collection of materials in relation to exploration of Shanghai in order to create an experience focusing on the European tourist was a relatively difficult task. Most of the literature found focused on tourism in China as a whole. In addition, materials focusing on specifically wooing the European tourists to Shanghai were even harder to come by. The literature review is majorly based on secondary materials that the author collected from libraries. In addition, online resources were extensively reviewed in order to develop a comprehensive image of Shanghai for the European tourist. Data Collection Techniques Generally, the bulk of this study is qualitative as opposed to quantitative. The title and objective of the study gives a certain orientation towards the methodology suitable for the study. Exploring Shanghai in order to create a tou rism experience for the European Tourist is the overall objective of the study. As indicated earlier, data collection is mostly based on materials collected from secondary sources in libraries and online databases. Travelling to the European countries to collect views on their perception of Shanghai as a tourist destination of choice could not be done. Consequently, primary data was collected through questionnaires mailed to several European countries. Popular tourist agencies were requested to select some of their clients, who responded to the questionnaires. The trip would be apparently very costly to the author, hence the option on the method of data collection. The author, however, made a point of touring most of Shanghai’s popular tourists’ attractions. The objective was to develop a firsthand experience, in order to enhance and compliment the information collected from the secondary sources. Data Analysis Despite of the study being qualitative, the responses from the questionnaires, as well as other secondary data need to be analysed. Consequently, the software SPSS version 10 would be used for the purpose of analysing and representing the data. SPSS refers to the Statistics Package for the Social Science. SPSS is an integrated system comprising of computer programs, used in the analysis of social data (Norman, Dale Hadlalh 1970). The system is designed in a manner that it provides social scientists with a comprehensive package. The package enables them various types of data analysis, in a very convenient and simple manner. Limitations of the Study Potential limitations to the study include: Since the research was limited to a tourism experience in Shanghai, the views represented do not necessary reflect destination China. Some of the respondents to the questionnaires might lack the specific aspect of the study which is focusing on Shanghai, and respond with a viewpoint of China as whole. The geographical area covered by the study is very large, hence become an impediment to collection of primary data in Shanghai and Europe directly by the author. Conclusion Shanghai offers a very fascinating, unique, and impressive destination for the European tourist. Traditionally, Europeans have shunned the idea of visiting this region, especially due to the distorted perceptions they had previously held about the country. It is apparent that the diplomatic relations between China and Europe are improving. Shanghai can take advantage of these developments to lure more tourists to the region. The proposed study will determine some of the factors that can increase the number of European tourists to Shanghai. References Bayes, R. 2004, ‘An economic powerhouse’, Travel Trade, vol. 1 no. 2, p.21. Cooper, C. Wahab, S. 2001, Tourism in the age of globalisation, Routledge, London. Dai, X. 2006, Understanding EU-China relations: an uncertain partnership in the making. Web. Eleftherios, A. 2003, ‘Tourism in China: reg ional distribution and economic impact’, AEEADE, vol. 3 no. 2, pp. 45-60. Gareth, S. Allan, M. 2002, Critical issues in tourism a geographical perspective, Blackwell Publishers, Inc., London, UK. Hall, C. Page, S. 2000, Tourism in South and Southeast Asia: issues and cases, Butterworth Heinemann, Oxford. Harris, R., Griffin, T. Williams, P. 2002, Sustainable tourism: a global perspective, Elsevier Science Ltd., Burlington. Knapp, D. Sherwin, G. 2005, Destination BrandScience, Destination Marketing Association International, Washington, DC. Laws, E. 1995, Tourist destination management: issues, analysis and policies, Routledge, London. Lew, A. Yu, L. 1995, Tourism in China: geographic, political and economic perspectives, Westview Press, New York. Lew, A. 2001, â€Å"Tourism development in China: the dilemma of bureaucratic decentralisation and economic liberalisation†, in D Harrison (ed), Tourism and less development world: issues and case studies, CABI Publishing , Wallingford, UK, pp. 23-32. Mill, R. Morrison, M. 2012, The tourism system, Kendall/Hunt Publishing, Dubuque, Iowa. Morrison, A. 2012, Marketing and managing tourism destinations, Routledge, London. Norman, N., Dale, H. Hadlalh, C. 1970, SPSS: Statistical Package for the Social Sciences, McGraw-Hill Book Company, New York. Pantucci, R. 2012, Diplomatic links. Europe China research and advice network. Web. Shanghai Jiao Tong University 2014, Shanghai at a glance. Web. Staiger, B. 2004, Timeline of Chinese-European cultural relations. Web. Tan, M. 1986, ‘China tourism: big growth, immediate problem’, China Reconstructs, vol. 35, no. 6, pp. 8-10. Timothy, D. 2001, Tourism and political boundaries, Routledge, London. Tourism Review 2013, Shanghai: visa-free stay luring tourists. Web. Wang, Y. Pizam, A. 2011, Destination Marketing and management: theories and applications, CABI, Wallingford. World Expo 2010, Shanghai China communication promotion plan. Web. Zhang, G. 1 995, â€Å"China’s tourism since 1978: Policies, experiences, and lessons learned†, in A Lew L Yu (eds), Tourism in China: geographic, political and economic perspectives, Westview Press, New York, pp. 49-59. This dissertation on Tourism in Shanghai was written and submitted by user Everett Cain to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Definition and importance of a tree butt

Definition and importance of a tree butt The butt of a tree is its bottom portion and this basal portion of the trunk is distinctively different from a trees branches, roots, and upper trunk.   A trees  butt is above the roots but separated from the trunk which continues upward toward the terminal bud A trees butt is often referred to by loggers as the bottom log of a felled tree. The first cut  nearly always starts at the butt or base of the tree for the initial cut. It is the most valuable part of the tree when sold and converted to a wood product A tree butt is also important when tree disease is detected at or near ground level. Butt rot diseases  are serious concerns for tree owners and tree managers. A basal rot will inevitably weaken  the tree to the point where its support system is compromised  resulting in trunk failure and the eventual death of the tree. The butt of a tree is also its most valuable section to a timber grower. If there is a defect in the butt log which by definition is the first 16 feet of a tree trunk, the trees lumber grade is diminished considerably. Butt Rot and Effects on Trees Butt rot  is a serious disease of trees and all species are susceptible to a greater or lesser degree. Fungal pathogens are the primary causal agent of butt rot  and attack the moist, vulnerable and under-protected lower portion of a tree trunk where its largest diameter is recorded. A tree is most  vulnerable to rot where the bottom end of the trunk  stem  makes contact with the  soil. The tree butts location, when diseased, can  attack the roots as well causing a disease known as  root rot. These kinds of  infections are  likely to impair the transport properties of the  xylem  tissue found in the cambial region under the tree bark. Again, it also weakens the stem and makes the plant more vulnerable to toppling. Rot in the area of the tree butt can spread to the roots and/or  move up and into the tree compartment producing a roughly conical column of dead, rotted wood which increases in size proportional to a trees age and ability to compartmentalize and stop the spread. These wood-decay diseases can start as a root or butt disease but can  overlap as both root and  stem decays. Most are caused by Basidiomycota  or fungi. They may get in through wounds in the lower part of the tree or penetrate roots directly. Understanding a Butt Log and Its Quality The highest quality logs typically  come from the first or lowest section  called the butt log by timber harvesters. The butt log is where the best, highest quality wood veneer and lumber is found. Wood veneer (usually hardwood) that is sliced  or plywood (usually pine) that is rotary cut  command high prices. It should be noted that high-quality trees with butt log damage or disease will negatively affect what will be paid at the timber harvest time. Buyers of veneer and plywood quality wood will  require certain minimum log lengths depending on the mills operation and set up.   A  common minimum used in North America is  8 feet plus an extra 6 inches  for trim allowance. However, different veneer markets have different requirements for species, wood color and grain quality and can take logs as long as 11 feet plus 6 inches. Top grade veneer logs may have a 14-inch diameter minimum and extra prime grade  can only come from the first butt cut. What is Tree Butt Swell? All trees will have some taper but the most valuable timber tree will maintain a cylinder-like form extending up the trunk. Any extra expansion of  tree trunk butt above the normal stump flare is called butt swell and is normal in some tree species (especially trees on wet sites like cypress and tupelo gum). Sound wood within the butt swell can be used but only as non-construction materials including wood chips and specialty items. Timber cutters are  recommended to cut above the swell for construction logs. Butt swell is considered a defect for veneer logs.

Ms. Martinez Case Study Essay Example | Topics and Well Written Essays - 500 words

Ms. Martinez Case Study - Essay Example On first physical exam she did not bring her old medical records and patient history. Al dough the results of her examinations were all right, her physician noticed that she was due for mammogram. She had to wait next 6 weeks for it. A week after the mammogram exam, results came. Dr.McGonagl, her physician told her that examination showed abnormal findings, and that she needs to visit surgeon for biopsy. First opening with the surgeon was 9 weeks later. For that period, Ms Martinez could not sleep from worry and fear.Old mammogram findings showed that there is a possibility of abnormal findings, but no one was noticed about it, nor her, nor her primary care physician. Biopsy showed that she has unusual form of cancer which had spread on lymph nodes and that Ms Martinez has to decide which kind of surgery to have. She decided for mastectomy, but when she arrived to hospital, some important laboratory findings were missing. Surgery was almost postponed, but hospital staff tracked down the missing laboratory results. Several lymph nodes were found during mastectomy, so Ms Martinez had to visit surgeon, oncologist, radiologist, as well as her primary care physician. Six months later, another lump was found, this tim e under her arm. Often irrational and unequal, American medical care system should be, according to recommendations of Advisory Commission on Cons