Hospital Organization

Hospitals continue to be the largest segment of the health care industry, measured by economic volume and delivery of a wide range of professional services. HEALTH CARE SERVICES The different segments of the health care delivery system provide various combinations of services. The specific combination offered depends on a variety factors that prevail in a location, including state and local licensing laws, reimbursement structures, availability of medical personnel and facilities, and the demographic details (such as age and industrial distribution) of the potential patient population.The unique aspect of the health care industry from an audit perspective is the health care delivery system – the revenue cycle. The other cycles are essentially similar to those in manufacturing or selling enterprises. Services are generally described by a six-level classification. Those levels indicate, but do not strictly define, the type of organization, the level of medical treatment involved , or the severity of, or prognosis for, the medical situation. The levels are: †¢Preventive – Health education and prevention programs provided by business and other organizations, such as schools and family planning clinics. Primary – Early detection and routine treatment of health problems, such as are often provided by physicians’ offices, industrial and school health units, and hospital outpatient and emergency departments.†¢Secondary – Acute care services, typically provided by medical personnel, through hospitals, using elaborate diagnostic and treatment procedures. †¢Tertiary – Highly technical services, such as for psychiatric and chronic diseases, provided through specialty facilities and teaching hospitals. †¢Restorative – Rehabilitative and follow-up acre, typically provided by home health agencies, nursing homes, and halfway houses. Continuing – Long-term, chronic care, typically provided by geriatric d ay care centers and nursing homes. The growing economic magnitude of the health care system has led to increased regulatory activities focusing on health care. This increase in regulation interacts with a growing demand for more health care and for increasingly technical and complex methods of providing it. The largest and most evident regulatory activity involves reimbursement by state governments. Other regulatory activities are concerned in varying degrees with the availability and quality of health care.There are continued initiatives by state government to link such regulations to reimbursement in order to enforce compliance. The presence of multiple regulatory systems influences the demand for and the nature of professional accounting services required by health care institutions. Those systems often emphasize reporting requirements, and health care institutions tend to view compliance reporting as a major use of accounting data. Auditing services in particular are affected be cause the regulatory agencies rely heavily on the attest activities of the health care institution’s independent accountant.STRUCTURE AND ORGANIZATION Patient care is the essential function of a hospital. Other vital roles include medical education and research. Recently, many larger general hospitals have become total community health centers, providing a wide range of outpatient services in addition to traditional impatient care. One characteristic of the growth of the health center concept is the emergence of such diverse related organizations as real estate holding companies and medical management companies.These organizations are a response to changes in the reimbursement, regulatory, tax and financial environment facing hospital management. Such nontraditional organizational structures and patterns of activity are needed to provide adequate financial resources to support the delivery of health care by hospitals. Some observers see these changes as leading to major multi hospital systems, so that in the future a few major health entities may control the majority of the hospital beds in the country. Hospitals may be classified by type of ownership and mode of operation, as follows: Government – Hospitals operated by governmental agencies and providing specialized services to specific groups and their dependents, such as the military, veterans, government employees, the indigent and the mentally ill. †¢Investor-owned (proprietary) – Hospitals owned by individual proprietors or groups of proprietors or by the public through stock ownership. The objective of such hospitals is to operate for profit. †¢Voluntary nonprofit – Hospitals operated under the sponsorship of a community, religious denomination, or other nonprofit entity.This is the largest category (in number of hospitals), comprising two major types: teaching hospitals and community hospitals. a. Teaching hospitals – Generally university-related hospitals, t heir health care service activities combine education, research and a broad range of sophisticated patient services. Large community hospitals affiliated with medical schools and offering intern and resident programs are also considered teaching hospitals. b. Community hospitals – Hospitals that traditionally are established to serve a specific area, such as a city, town, or county, and usually offer more limited services than teaching hospitals do.Hospitals may also be categorized by the type of care provided, as short-term (acute), general, long-term general, psychiatric, and other special care. The mode of a hospital’s operation and type of care occur in various combinations, such as government psychiatric or short-term pediatric. THIRD-PARTY REIMBURSEMENT OR PAYMENT A major difference between health care entities and commercial enterprises is that the recipient of health care services – the patient – in most cases does not pay directly for the service s. Instead, payment is made by some other organization.The payment is often referred to as a â€Å"third party†. Typically, a hospital’s most significant patient revenue sources are its reimbursement contracts with third parties. In each case, there is an identifiable group of patients whose health care services are paid for, in whole or in part, by the third party. The amount of the reimbursement, as well as the eligible class of patients and other administrative matters, is covered by regulations or contracts. The major third parties are governmental agencies. Of these, the state government is the largest.Medicard is state-administered third-party reimbursement program designed to underwrite hospital costs of the medically indigent and those eligible for certain types of public welfare. Medicare is a third-party reimbursement program administered by the Health Care Financing Administration of the Department of Health and Human Services. State governments have long be en involved in reimbursement for health care services, and their involvement has increased through participation in the Medicard Program. Recently, the continued growth of third-party expenditures for reimbursement has fostered a number of state-based cost control programs.Of increasing importance are a wide variety of controls at the state level, usually referred to by terms such as state rate control. The state government has been quite active in encouraging or supporting such programs. The impact of governmental and commercial third parties on hospital is affected by when the reimbursement or payment is determined and the basis of the reimbursement or payment. Third-party reimbursement systems are either retrospective or prospective. Retrospective refers to third-party reimbursement systems that determine the amount to be paid after the services have been performed.In prospective payment systems, the amount is determined before the services have been performed. Reimbursements or payments are usually based on either the costs (to the hospital) of services performed for eligible patients or the amounts charged by the hospital for such services. The regulations or contracts of the third party contain specific provisions designed to ensure that only certain costs or charges enter into the determination of the reimbursement or payment. There are also provisions to ensure that reimbursement or payment is made only for services to eligible patients.Third-party payers can be expected to continue to refine their approach as the volume of payments increases. The difference between the hospitals established rates for services rendered and the amounts received or receivable from third-party payers known as a contractual allowance and is shown as a deduction from gross patient revenues on the statement of revenues and expenses. PAYMENTS AND SETTLEMENTS Under many retrospective reimbursement and prospective payment contracts, the hospital is paid throughout the year on a n interim basis.The payment is based on estimates of costs expected to be incurred during the year in serving patients. At the end of the fiscal year, a reimbursement report is filed with each third party, and any difference between the final cost settlements, by providing an independent basis for third-party reliance on the hospital’s accounting records. Reimbursement reports typically include cost-finding calculations that segregate direct costs by cost centers and allocate overhead costs from indirect or nonrevenue-producing centers to revenue-producing centers, using one of several allocation methods.Departments that provide direct patient services such as nursing, laboratory, and radiology are examples of revenue-producing centers, while support or overhead units such as laundry, dietary, and administrative services are typical nonrevenue-producing cost centers. This allocation produces an operating cost for each revenue-producing center, consisting of its direct costs p lus its share of indirect costs. After all costs have been assigned to revenue-producing centers, they are apportioned to the various third-party payers. STATISTICSDepartmental activity or usage statistics are employed in most cost-finding methods used to allocate overhead costs to revenue-producing centers. Some statistics, such as square feet of space, may remain unchanged from prior years. The auditor should, however, inquire whether changes have occurred. Simple observation is helpful; a new wing, department, or floor plan means that statistics must be updated. Certain statistical information is generated by the various transaction cycles. Examples of statistics that are generated in the buying cycle are: Payroll pesos – Used to allocate employee benefits, health and welfare costs, and other compensation costs. †¢Hours worked – Used to allocate nursing administration costs and sometimes employee cafeteria costs. †¢Full-time equivalent employees (FTE) â₠¬â€œ Sometimes used to allocate employee cafeteria costs. Other statistics utilized in cost-finding and third-party reimbursement are generated by departmental activity studies and surveys. Examples of such statistics are pounds of laundry, housekeeping hours of service, social service hours, and cost of drugs and medical and surgical supplies issued to nursing stations.Medicare regulations require a study of at least four 2-week periods annually. FUND ACCOUNTING The audit guide prescribes the use of fund accounting for the external financial statements of nongovernment, not-for-profit hospitals. Fund accounting entails the maintenance of separate or group accounts for hospital resources according to the spending objectives set by donors, other outside sources, or the board of trustees. (Investor-owned hospitals are regarded as business enterprises and report as such. ) Two broad classes of funds are used: †¢Unrestricted funds, which encompass assets other than those that are r estricted, as defined below.Many authorities believe that this class of funds should be referred to as general and that the term unrestricted is misleading, since restrictions other than those imposed by donors or grantors may be placed on assets of these funds. A reserve account maintained under a bond indenture provision is an example of an asset that is included in unrestricted funds but is restricted as to use. †¢Restricted funds, which encompass assets that are subject to restrictions imposed by specified external parties, that is, donors or grantors. Examples are plant replacement and endowment funds. AUDIT STRATEGY AND RISK ASSESSMENTIn many ways, the accounting systems and controls that operate in health care institutions are the same as those in any other industry. Because of regulation by governmental agencies and consumer group pressures, however audit concerns for hospital client is expanded considerably. Those concerns, fee pressures because of the nonprofit nature of many institutions, and competition among firms all create a need for this audit analysis to streamline audit procedures and improve audit efficiency as much as possible. In developing an audit strategy for a hospital engagement, the auditor had a thorough understanding of the patient mix.The geographic location of the hospital, the range of service it provides, and state regulations influence the age, financial status, and insurance coverage of the patient population. In particular, the audit strategy will vary depending on whether the services are rendered on a charge-paying or cost-reimbursement basis. If most of the hospital’s services will be paid on a cost-reimbursement basis; the propriety of costs incurred is a primary concern of the auditor. The accuracy of departmental revenue classification is also important in the cost apportionment process.The payment is made either directly by the patient or by third parties based on actual charges billed; auditing statistica l data and departmental cost classification is deemphasized since those data do not affect revenue. In planning hospital audit, it is important to have an understanding of the hospital’s current financial position and financial trends. Analyzing financial ratios may lead to a fuller understanding of the hospital’s operations and problems than could be obtained from reviewing raw data. It is also helpful to compare the hospital’s operations and financial position with those of the other institutions.Inherent risk in considerations in the health care industry revolves around the third-party reimbursement structure. A key concern is billing procedures, which are complicated by the very significant involvement of third parties. TYPICAL TRANSACTIONS, INTERNAL CONTROLS, AND AUDIT TESTS PATIENT REVENUE CYCLE The major source of revenues in a hospital is services provided to patients. Revenue was recorded, at hospital’s established rate, on the accrual basis at t he time services are performed. Patient service revenues are recorded separately by source (laboratory revenues) and by patient type (inpatient or outpatient).Additionally, the source of payment of each patient is essential information that was captured by the accounting system. Hospitals generally billed inpatients after completion of a patient’s stay in the hospital. The actual amount received by the hospital may vary depending on contractual arrangements between the hospital and the patient or a third-party payer. Services rendered to private-paying patients are billed at the established rates, except that courtesy allowances may be granted to doctors, employees, or members of religious orders and charity allowances may be granted as determined by patient needs and hospital policy.To understand the hospital’s patient revenue cycle, the auditor should become familiar with the various functions and departments that may serve patients and should also understand how tho se functions and departments relate to accounting for patient revenue. SUBSTANTIVE TESTS OF ACCOUNTS RECEIVABLE Hospital receivables have several characteristics not normally found in receivables of commercial organizations. First, full-rate charges to patients for services received may be settled for an amount less than the full rate because of contractual arrangements with third-party payers courtesy, charity, or other policy discounts.In addition, large amounts of receivables are paid by third-parties, and payment may be made by a single payer or combination of payers (e. g. , commercial insurance, Medicare, Medicard, workers’ compensation and the patient. ) Since a patient may have more than one insurer, it is possible for duplicate payments to be made on the patient’s account. This results in credit balances in accounts receivable, which are characteristic of hospitals with aggressive billing procedures.The auditor should review the components of these credit bala nces, and if they are significant, consider reclassifying them. Since the hospital must refund duplicate payments, the auditor should review controls over issuance and use of refund checks to determine that they are for valid credit balances and that they are payable to the proper payee. In most hospitals, accounts receivable are classified according to the patient’s billing status, generally using the following categories: †¢Inpatient:Admitted but not discharged (commonly referred to as â€Å"in-house patients†) Discharged but not billed (accounts awaiting final or â€Å"late† charges, or unbilled as a result of a backlog in billing procedures – which might indicate a control weakness) Discharged and billed †¢Outpatient: Unbilled Billed These categories of inpatients and outpatients may be expanded further to indicate private-paying status or third-party responsibility for payment. The existence and accuracy of accounts receivable are normally tested by reviewing subsequent cash receipts.The validity of admitted-but-not discharged patient receivables can be tested by comparing accounts with the daily census report or by relying on compliance tests of admitting function. Confirming balances with patients may be difficult, and the auditor should consider confirming other items, such as number of days spent in the hospital, types of insurance coverage, or, at least, the policy number and insurance company. This information confirms that the patient was in the hospital. Negative confirmations generally produce adequate results for the â€Å"self-pay† or patient portion of the bill.Typical responses for the third-party portion state that the patient believes the bill will be paid by the insurance company or that the patient is unable to confirm because of insufficient information. NONPATIENT REVENUES Revenues from sources other than patient charges consist of interest on invested funds, unrestricted gifts and grants, tr ansfers from restricted funds, and expenditures of restricted fund assets for the benefit of unrestricted (general) funds. Audit steps for material nonpatient revenues should include, but not limited to: †¢Confirming investment activity with banks or an external trustee. Reviewing date and documents underlying gifts, grants, and bequests, such as board minutes, correspondence, and acknowledgement receipts. †¢Reviewing research or grant documentation. †¢Confirming pledges (or otherwise obtaining satisfaction as to their existence) and evaluating their collectability. BUYING CYCLE Payroll. Hospital employees may be classified as professional and nonprofessional. Examples of professional staff are registered nurses and licensed vocational nurses. Nonprofessional employees include orderlies, housekeeping and maintenance personnel, and kitchen staff.Control over both professional and nonprofessional time is critical since salary costs constitute a significant portion of ho spital costs. Generally, the same payroll audit procedures used in other organizations of comparable size also apply to hospitals. Compliance testing of total payroll costs should include tests of controls over classification of costs by department, which is important for purposes of reimbursement and also for cost reporting. Misclassification of a reimbursable cost to a no reimbursable cost center could result in failure to receive reimbursement for that cost.The auditor typically reviews the appropriateness of the account distribution and traces amounts to the payroll register or distribution summaries. Those registers or summaries are tested for mathematical accuracy and then agreed to the appropriate general ledger accounts. Other Expenses. Hospital expenses are typically classified by departmental function (such as nursing services and laboratory services). Proper classification of costs by department is important for financial statement purposes as well as cost reporting and r eimbursement.The auditor should test the propriety of the general ledger account distribution by reference to purchasing documentation. Fixed Assets. Controls over the acquisition of property, plant, and equipment by a hospital should be the same for a commercial enterprise. Some hospital departments own and use expensive, highly specialized equipment, such as nuclear magnetic resonance devices. Department heads should, of course, but that involved in capital budgeting and purchasing decisions, but that involvement should not extend to overriding controls that have been instituted for purchases generally.

Compulsory education Essay

The K-12 education system is the public education system that most people are familiar with today. Comprised of 13 grades, kindergarten through 12th, it refers to the public school system in all of the United States, Canada, the United Kingdom, and parts of Europe as well. It is difficult to pinpoint the exact history of education, as it has been occurring in some form for centuries in all parts of the world. Today, K-12 education represents the compulsory education required of all children in the US. Though this type of education can be attained from either publicly or privately funded institutions, children who have reached compulsory school age (ranging from age six to eight, depending on the state) are required by law to attend school. Compulsory education in the United States began over 150 years ago when Horace Mann established a statewide system of education in Massachusetts, which became the first state to pass school attendance laws in 1852. By 1918, children were required by law to receive an education in all states. Kindergarten was actually developed prior to compulsory education. Though it is not compulsory in all states, children are required to start school in most states at the age of six. If the child is too young to start kindergarten the year he turns five, kindergarten may technically be required since he will be turning six that school year. The word kindergarten is of German origin and means â€Å"children’s garden.† The concept was the brainchild of Friedrich Froebel, a self-educated philosophical teacher, who sought to develop a place of guided play for children to â€Å"bloom.† The first kindergarten established in England was in 1852, and the United States followed by establishing its first in 1856. Though education was required of all children in Massachusetts by that time and many other states were following suit, not all schools provided, nor required, kindergarten. Similarly, not all schools required a student to stay in school beyond a certain grade, as compulsory education initially applied only to elementary aged children. Many children were also permitted to miss portions of the  school year, especially farmers’ children who were needed at home for harvesting crops and preparing for the winter. The Education Act of 1918, or the Fisher Act, was an act of British Parliament that implemented changes in progressive education and helped form many aspects of the K-12 education system used today. The Fisher Act raised the age at which children could leave school to 14 and addressed education needs, such as health inspections and accommodations for special needs children. This act also led to the development of a committee that reported to and made recommendations to policy makers regarding education. In the United States, unlike England, public education was governed by each individual state. As early as 1791, seven states had specific provisions for education in their own individual constitutions and were formed partly on the basis of education without religious bias. Prior to the passing of compulsory school attendance laws, education was primarily localized and available only to the wealthy, and it often included religious teachings. Following the compulsory attendance laws, Catholics banned together in opposition of states mandating common schooling and created private Catholic schools. In 1925, the Supreme Court ruled that children could attend public or private schools for education. Over time, each individual state developed its own department of education to oversee the public education system. Compulsory attendance grew to include kindergarten and mandate attendance through the age of 16. Funding sources for public education also grew to include federal, state and local sources. Federal funding was overseen by the United States Department of Health, Education, and Welfare from 1953 to 1979, until it was divided and the US Department of Education was formed as a stand-alone entity. By the 1950s, compulsory education had become well established, but the K-12 education system was really still in its infancy. Schools were still primarily localized, but education was no longer available only to the wealthy. Even in the 1950s, however, segregation by race was still common practice in public schools in the US. Then came another landmark decision by  the Supreme Court. In 1954, in the US Supreme Court case Brown v. Board of Education of Topeka, Kansas, the Supreme Court ruled unanimously that racial segregation in public schools was unconstitutional. Though this decision was met with resistance and it took many years before legalized segregation was completely eliminated, especially in southern states, the federal courts eventually achieved success. This achievement was not without its repercussions, and many urban and inner city schools saw an exodus of wealthy and middle-class white families, who moved to suburban districts. In time, many urban districts were left only with poor families and it became difficult to attract and pay for quality teachers and education. Since the formation of the US Department of Education in 1979, the education system has been similar to what is found today, but has undergone a series of developments and amendments to accommodate the changing needs of education. Funding has always been a source of concern for public schools, especially in poor, urban districts, where the quality of education also came into question. As a result, federal funding is now directly related to school performance as determined by standardized testing under the current No Child Left Behind Act (NCLB). NCLB was signed into law by President George W. Bush 3 January 2002. Under this law, standards of accountability were increased in an effort to improve performance and to give parents flexibility in choosing schools. NCLB requires states to administer assessments of basic skills to all students at certain grade levels and achieve the standards set forth by each state in order to receive federal funding. Specific and more rigorous goals were placed on reading achievements under this law and states also had to develop high school exit or graduation exams with specific measures of assessment in place as well. The intention was to hold schools to a higher  level of accountability, but was debated from its inception. Currently, the K-12 public education system provides a 12th grade education to eligible students for free. Families have the option of sending their children to private schools, but are then responsible for tuition. The future of education will undoubtedly experience change and social and economical challenges, just as it has in the past. Programs may soon expand to include pre-K compulsory attendance and could even expand to include options beyond the 12th grade, as these are concepts, in their earliest stages, currently being explored.

Case Analysis Of ZipCar

Case Analysis Of ZipCar Zipcar was established in 1999 and it is a leading company in the car sharing industry in North America with a strong presence in the U.S., Canada and Europe (Goldman S., May 2008). The company has 200000 members in 50 markets and concentrates on businesses, residential areas and universities (Goldman S., May 2008). Their vision is â€Å"†Providing reliable and convenient access to on-demand transportation, complementing other means of mobility.†Ã¢â‚¬  (Goldman S., May 2008) The company car fleet consists of 5000 cars that include hybrid vehicles, SUVs and sedans (Goldman S., May 2008). Their business is concentrated on a small market where people need to rent a car on an hourly basis instead of daily basis. The customers can reserve a car online and use an RFID card called the zipcard to enter the reserved car by swiping the card on the reader near the driver’s windshield (Pearlson, K., Saunders, C. (2009)). Other than having a unique service Zipcar employs pow erful technology to support its business model (Pearlson, K., Saunders, C. (2009)). They have a patented wireless technology that is used to monitor car security, feul level, hourly usage and other features (Pearlson, K., Saunders, C. (2009)) . Zipcar has developed a unique business model and supported it with appropriate technology which makes it a unique business. Regarding the bargaining power of buyers, Zipcar service is considered unique and the market they are targeting is considered niche. Since it is hard to find a service like the one provided by Zipcar and the market is small the buyers bargaining power is low. The other substitute available is renting cars by day which is not convenient for some of the customers. Public transportation and car ownership is another alternative but it may be costly due to the rising fuel prices. In the other traditional car rental companies the customers have to wait for long to get their car. By using Zipcar they can find a nearby car witho ut waiting which is more convenient. In addition, Zipcar has an established brand name and a strong identity which makes the customers more attached to it. With a unique service and an established brand name Zipcar customers cannot be high on price sensitivity and their bargaining power is reduced. Concerning the bargaining power of suppliers, most of the suppliers for Zipcar are not concentrated. Insurers, gas providers and car agencies can be considered among the suppliers of Zipcar. All of these work in competitive markets. There are several insurers, car agencies and gas providers and Zipcar can chose among them which makes the bargaining power of suppliers low. However, Zipcar needs parking spaces and auto services which can be beneficial for the supplier. Parking spaces can be owned by a government authority or a business establishment. Zipcar may need to build and maintain relationships with these entities to get the parking spaces especially if the government or the establis hment owns a huge parking area. This way the supplier might have the upper hand since Zipcar needs those spaces near the customers. Also, the cars that Zipcar uses need services which makes the company limited to a very few suppliers to provide this service. Since cars are the basis for the business, Zipcar needs to choose one reliable supplier for the car service. Therefore, parking area owners and car service providers can be considered powerful suppliers.

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

Pornography - Essay Example On the other hand there are those liberal feminists who support the role of pornography in modern society. They believe that pornography is supposed to give rise to sexual liberation and allows women to openly show their sexual desires and wants in modern society by emphasizing the importance of sexually active women. These liberal feminists also affirm strongly that any type of censorship against the pornography would be prejudicial to the rights of women who have been traditionally discriminated against men. There are a wide range of definitions of pornography and many are disputed by these groups. However for the purpose of this essay the definition by Merriam Webster’s Online Dictionary is taken as, â€Å"the depiction of erotic behavior (as in pictures or writing) intended to cause sexual excitement† (Merriam-Webster, 2012). The above-mentioned definition is wider and encompasses various forms of erotic material, but it’s important to learn and discuss about the most prevalent and striking forms of pornography within the modern society, whether it be erotic literature, internet porn videos and pictures or any other media. While pornography offers both genders equal opportunities to express their sexual needs, the basic thinking about how men and women experience sex differently is totally brushed aside. Besides only a little or no attention is given to the influential and authoritative role played by men in large porn industries, which is against the equal rights for men and women rule. In the recent years there has been a great development in the size and scale of porn industry through internet websites, magazines, books, and newspapers. Pornographic material and erotic literature is gradually being accepted in various parts of the world and many cultures such as that of United Kingdom, European countries and that United States have accepted in as an integral part of

Small and Medium Sized Enterprises and the Risks they Face in an Essay

Small and Medium Sized Enterprises and the Risks they Face in an International Environment - Essay Example In proportion to other trends of globalization, small and medium sized Enterprises are increasingly occupied in international businesses. â€Å"Foreign investments by small and medium scale enterprises have also increased† (Feyter 2011). SMEs account for a major share of exports and imports and go up to international network of production. â€Å"Small organizations have very little, if any, influence over the forces of external environment, and this can be attributed to the limited resource of the small firm† (Sha n.d). As SMEs try to internationalize, they frequently come across extensive hurdles. These hurdles are complex, and they can be from the larger, external, business environment of SMEs including barriers of trade policy; or from the internal environment of firms. â€Å"Currency fluctuations are the top concern for 49% of UK SMEs† (International Trade: Confidence Concerns and Risk for UK Smes). The various risks that small businesses face when they engag e in the international trade include credit risk, interest rate risk, country risk, and currency issue. Credit Risk- SMEs regularly complain that their competitiveness and growth are restricted by lack of access to the financing and high cost of credit. The high cost of credit remains a major constraint in the development of SMEs, although there is proof that SMEs are more concerned about the access to credit than the cost of credit. Interest rate risk arises when the business depends more on borrowed funds, or revenue generated from savings. Fluctuations in interests rates affect the total profit of the business through reduction in income from the interest or by increases in the interest expenses. Country Risk The country risks in foreign exchange trading are connected with the intervention of government in foreign exchange market. Currency Issue- Most of the international trade is carried out in dollars. This has paved way to considerable exchange risks of currency. While taking SMEs in UK as an example, thirty six percent of SMEs   business leaders of UK   who carry out international business quote ‘currency fluctuations’ (Latest Market Research Surveys 2009) as their overruling concern. In spite of fluctuations in currency being their key concern, an astonishing fifty six per cent of SME leaders admit that they do not control their financial risk. UK SMEs on trading internationally, consider problems of currency fluctuations, legislation, problems in payment, pricing, language barrier, time limitations, and cultural differences. Aims and Objectives 1. To identify the risks faced by SMEs by way of international trading 2. To provide solutions to lessen the risks aroused from international trade Methodology The data for this business report is gathered from secondary sources like journals and articles published, and from different texts. â€Å"Research methodology is a way to systematically solve the research problem† (Research Metho dology: An Introduction 1978). Primary sources are not used, as data collection from the SMEs of different countries as a whole is not possible. Secondary sources include data that are collected and gathered for a further purpose. The secondary sources include not only reports and records that are published, but also unpublished records, including different registers and records kept by organizations and firms like

Policies and Procedures That Govern the Hiring Practices Article

Policies and Procedures That Govern the Hiring Practices - Article Example For Catholic Charities Spokane, their ultimate goal of providing consumer satisfaction within the means of the organization has guided them to the careful establishment of processes regarding recruitment, encouraging productiveness, work evaluation, and feedback. The Human Resources Coordinator is in charge of posting job vacancies, evaluating candidates, and organizing interviews. Productiveness of employees is encouraged through retreats and yearly evaluation. On the other hand, employees are given the voice to air their concerns regarding their work environment. The organization has made its stand regarding issues such as sexual harassment, discrimination and nepotism to prevent the occurrence of such activities. Ultimately, the human resource practices are annually evaluated using employee satisfaction ratings and retention. In any human resource management, knowing and understanding the law is important, as it decreases the chance of committing a federal or state crime (Yoder-Wi se, 2003). The policy and procedures of human resource management should thus be based on what the law stipulates. ... The Catholic Charities thus annually reassesses its workforce, through the Program Directors, based on any changes in employee workloads, current management practices, service objectives, and quality improvement. The Catholic Charities are also open to practicum students and volunteers. The recruitment and hiring process has been carefully planned out. Briefly, the availability of a position and its respective job description is promulgated in-house and around the community by the Human Resources Coordinator, in accordance to National Labor Relations Board (NLRB) standards (Siegel, 2002). For those who have completed the minimum requirements, two structured interviews are conducted to screen all applicants. The interview questions comply with employment and labor laws, as implemented by NLRB. What is important is that the set of questions asked of each applicant is consistent (Siegel, 2002). Aside from the competence of getting the job done, the commitment to empowering others by bei ng culturally and socioeconomically sensitive as well as to community involvement. An employee’s sensitivity is ascertained using a set of questions inquiring about empowerment of others, belief in the value of family, establishing and maintaining respectful relationships, and knowing one’s limits. This is in accordance to NLRB’s suggestion that the interview questions be focused on what was previously done by the interviewee, in the premise that past behavior is the best predictor of future behavior, in case of employment (Siegel, 2002). Finally, a letter of hire will be given to the person most qualified for the job. The manpower is maximized by providing an equitable work environment that supports organizational productivity and stability despite individual

Critically evaluate the nature of the relationship between Essay

Critically evaluate the nature of the relationship between intellectual property law and competition law, with particular emphasis on the European Union - Essay Example Article 101 and 102 were regulated as a means of achieving this goal.5 Eventually, the main aim of monitoring competition between undertakings is to protect consumer welfare by striving economic activities. IPRs seem to create conflict with the free movement of goods and services based on the provisions of Article 34 and 36 TFEU6. This essay will critically evaluate the relationship between IP law and Competition Law by focusing on EU perspectives. It will review Article 101 and 102 TFEU on IPRs after indicating detailed information about tension between two disciplines as well as their objectives and policies7. Indeed, since intellectual property rights entitle their owners to exclusive rights on the one hand, while competition law aims to preserve markets open on the other, an inherent tension between the two areas of law is a challenge to their implantation8. Among the main aims of the EU is to set a system of competition law. That informs the reason for creating Article 101 and 102, the Merger Regulation, and State Aid rules. It also explains the justification to pursue a central role in the Treaty as the means for maintenance of effective competition within the European Union.9Besides, The Court of Justice has routinely reaffirmed that the implementation of IPRs, in principle, must correspond to the rules of competition (Article 101 and 102), as well as the rules of free movement of goods referred in Article 34-3710. IPRs are protected under national laws of individual EU countries. Thus, the existence of different national laws on intellectual property produces some difficulties in the EU because of its integration of the single market integration.11 Regarding the aim of free movement of goods throughout the EU, Article 34 (TFEU) outlines restrictions on imports.†12 Article 36 states, â€Å"the protection of industrial and commercial property13† can justify a

Business project Coursework Example | Topics and Well Written Essays - 500 words

Business project - Coursework Example As competitors move to produce more efficient vehicles, by producing electric cars Toyota will be tapping into the profitable unexploited market. By diversifying the range of products it offers by introducing electric cars, will further increase its market base since it will be appealing to the different tastes and preferences of various consumers. Over the years, Toyota has penetrated the automobile market in various parts of the world. Its presence in different regions and countries provides it with an added advantage in the event it launches a new product. By manufacturing quality, dependable and reliable products, it has created faith among the users of these products. The reputation it has created of production of quality products is likely to spur the sales of the electric cars since it has an already established global presence. Toyota is an established brand and by producing electric cars, it shall be remaining relevant, flexible and dynamic so that it’s able to cope with the changing business demands and environment. There are two types of business environmental factors that are likely to affect the business. They may either be micro; internal factors or macro, those outside the business. One of the internal factors has been product quality features and safety. Between November 2009 and April 2010, the company recalled over 8 million different car and truck models that had been manufactured by Toyota company in U.S.A. the models were discovered as to having a defective brake and acceleration system. For this, it received a USD $16.37 million fine by the U.S government (Toyota Website). A major strength of the company is the ability to offer quality innovative products that suit the tastes of various consumers. This is reflected in the winning of the award of being the number one car manufacturer in the year 2007, a title it also retained in 2008 (Toyota

Technology Management Essay Example | Topics and Well Written Essays - 2500 words

Technology Management - Essay Example The company analyzed in this case study is an existing company Asia Odyssey. It is a UK travel agency offering a tailor-made holidays and honeymoons to the Far East and India (Asiaodyssey.com,2014). This company is operating in the Internet-based industry as a tour operator. For the information-intensive firm, operating in the tourism sector, the main sources of technology are systems departments, in-house software departments, suppliers of IT hardware and software (applications) (Tidd, Bessant, Pavitt K, 2005). As this type of business involves significant amount of information, it is important to process the information flow in most effective and rational way. There should exist systems for processing information. As Tidd, Bessant, and Pavitt, (2005:193), information –intensive firms should focus on the â€Å"development of complex information-processing systems, and the development of related and often radically new services†.The development of a new serviceNew produ ct/service development is often recognized to be a new source for profit development. Companies can generate significant returns if the right new product/service is successfully introduced at the right location and time, for right price and for the right consumer (Fojt, 1996). However, in order to implement this strategy, companies have to take a close look at the industry in which it operates, examine market competition and market position, and a number of other external factors. Use of technology enables the companies.

Smart refrigeter Essay Example | Topics and Well Written Essays - 500 words - 1

Smart refrigeter - Essay Example One benefit of using smart refrigerator is that it can record the date to monitor the perishable food closely (Jin & Li, 2009). The refrigerator has the capability of sending alerts when foods reach a point of spoilage. The alerts can be sent to a computer through or can be displayed on the refrigerator’s screen. With the list of stock in the refrigerator, the smart refrigerator can create possible recipes. If there are some leftover ingredients and one is not sure of what to do with them, this can be a way to dispose of them before they spoil. This essay discusses how the disruptive vs. sustaining innovations can be applied to smart technology. Many organizations usually misunderstand the difference between disruptive and sustaining technology. Sustaining technology is a result of listening to the customers’ needs in the existing market and developing products that satisfy their needs and requirements. On the other hand, disruptive technology develops new markets that are separate to the mainstream, and they are unknown during the time of technology conception. Disruptive technology is known to produce products that are cheaper, smaller, simple, and more convenient use. They are likely to reach new markets that enable their producers grow rapidly. Smart refrigerators use the disruptive technology in the sense that it has been able to reach new markets; its technology has increased rapidly for the last few years. The smart refrigerator uses the RFID technology that is a disruptive technology. In the smart refrigerator, the RFID technology helps to keep track of the inventory. It is possible to oversee what is going a nd out of the refrigerator. Smart refrigerators are cheaper, simpler, and more convenient to use. Destructive technology has also been used to come up with a smart refrigerator technology in a way that customers do not expect. The smart refrigerator applies the sustainable technology

Data flow diagram Essay Example for Free

Data flow diagram Essay Current state of Technology, statement of the major and minor problems, general and specific objectives, scope and limitation are introduced and discussed in this documentation’s chapter 1. Theoretical framework is stated in chapter 2. This chapter 2 is where methodologies including references and models used in developing Sales and Inventory System are discussed. Essential discussion and introduction for Prosight Eyecare Provider Sales and Inventory System are stated in chapter 3, as well as the diagram needed in developing effective and normalized database and the system itself. Eyecare Provider Inventory and Sales System is an inventory system and Sales System that small business transaction . This is to handle sales, purchasing and inventory management. It helps to organize customer purchase order, By using this, Prosight Eyecare Provider Inventory and Sales System, business can helps for less effort. It offers faster and quicker inventory management that counts the movement of stocks for all the accounts and transaction made. 1.2 Statement of the Problem. Develop module to return products include replacement for returned items automatically. To develop modules to void item need administrator for reduce to purchase an item. To develop modules to purchase item need type a product code for include a purchase order and it computes as well. To develop modules to received a purchase products for show of all purchase every invoice. Scope and Limitation The system is all about Prosight Eyecare Provider Sales and Inventory System. The scopes of the system are the following: Tracking of purchase order, receiving purchase order and return of products to supplier. All transaction will be recorded. Reports needed for the inventory can also be generated by the system. The system is capable of tracking and monitoring of stocks. Inventory will be automatically calculated for every transaction that may affect the inventory. Reorder point is also generated by the system. Purchase item it will be automatic put the inventory records The systems’ functionality will only be limited for the sales and inventory of Prosight Eyecare Provider. Accounting system of the business is not included in the system.

Agriculture importance Essay Example for Free

Agriculture importance Essay Those of us who preach the gospel of agriculture with evangelical zeal find the text compelling and convincing. We are regularly possessed by the spirit only to look around and see out colleagues, in other sectors, in country management, or even our senior management doubting, yawning or subtly edging towards the door. We face the implicit query, â€Å"If agriculture can do such great things, why have they not yet happened? †1 The past decade has been one of agro-pessimism. The promises that agricultural development seem to hold did not materialise. This pessimism seemed to coincide with pessimism about Sub-Saharan Africa. Especially for Sub-Saharan Africa the hope was that economic development would be brought about by agricultural development. After the success of the green revolution in Asia, the hope was that a similar agricultural miracle would transform African economies. But this hope never materialised, agricultural productivity did not increase much in SSA (figure 1), and worse, the negative effects of the green revolution in Asia became more apparent, such as pesticide overuse and subsequent pollution. Also in Asia the yield increases tapered off. The sceptics put forward several arguments why agriculture is no longer an engine of growth2. For instance, the liberalisation of the 1990s and greater openness to trade has lead to a reduction in the economic potential of the rural sector: cheap imported Chinese plastic buckets out compete the locally produced pottery. On the other hand, it does mean cheaper (imported) supplies. With rapid global technical change and increasingly integrated markets, prices fall faster than yields rise. So, rural incomes fall despite increased productivity if they are net producers3. The integration of rural with urban areas means that healthy young people move out of agriculture, head to town, leaving behind the old, the sick and the dependent. It is often also the men who move to urban areas, leaving women in charge of the farm. This has resulted in the increased sophistication of agricultural markets (and value chains) which excludes traditional smallholders, who are poorly equipped to meet the demanding product specifications and timeliness of delivery required by expanding supermarkets. The natural resource base on which agriculture depends is poor and deteriorating. Productivity growth is therefore increasingly more difficult to achieve. Finally, multiplier effects occur when a change in spending causes a disproportionate change in aggregate demand. Thus an increase in spending produces an increase in national income and consumption greater than the initial amount spent. But as GDP rises and the share of agriculture typically decreases, the question is how important these multiplier effects are, especially when significant levels of poverty remain in rural areas, which is the case in middleincome countries4. The disappointment with agriculture led many donor organisations to turn away from agriculture, looking instead to areas that would increase the well-being of poor people, such as health and education. Those organisations that still focused on agriculture, such as the CGIAR, were put under pressure to focus more on reducing poverty, besides increasing agricultural productivity. However, since the beginning of the new century, there seems to be a renewed interest in agriculture. A review of major policy documents5, including the well-publicised Sachs report and the Kofi Annan report, show that agriculture is back on the agenda again. The most influential report, however, has been the World Development Report 2008 of the World Bank6. This report argues that growth in the agricultural sector 1 contributes proportionally more to poverty reduction than growth in any other economic sector and that therefore alone, the focus should be on the agricultural sector when achieving to reach MDG 1. A reassessment of the role of agriculture in development seems to be required. This policy paper addresses several timely though complex questions: †¢ First, how can or does agriculture contribute to economic development, and in particular how does it relate to poverty? †¢ Second, the agricultural sector has changed considerably in the past decades: what are the main drivers of this change? †¢ Third, what is the relationship between economic or agricultural growth and pro-poor development? †¢ Fourth, how does agriculture relate to other sectors in the economy? †¢ Fifth, who is included and who is excluded in agricultural development, specifically focusing on small farms? †¢ And finally, if agricultural development is indeed important to economic development, then why, despite all the efforts and investments, has this not led to more successes? 2. Agriculture and economic growth This section presents a number of factual observations describing how the agricultural sector changed in terms of productivity, contribution to economic growth, and indicating the relevance of the agricultural sector for poverty alleviation in different regions. Background: some facts In the discussion of the role of agriculture in economic development, a leading question is how agriculture contributes to economic growth, and especially to pro-poor growth. There seems to be a paradox in the role of agriculture in economic development. The share of agriculture contributing to GDP is declining over the years (see figure 1). At the same time, the productivity of for instance cereal yields has been increasing (see figure 2). It seems that as agriculture becomes more successful, its importance declines in the overall economy. Of course, other sectors in the economy can be even more successful, such as the Asian Tigers.

A Comprehensive And Complete Strategic Report On Airasia Marketing Essay

A Comprehensive And Complete Strategic Report On Airasia Marketing Essay The report includes a detailed description of the company and highlights the achievements and strategic decisions that the corporate has undertaken since its establishment in 1993. Furthermore the report will carry on a detailed Macro environment analysis to evaluate the external factors which may affect the company currently or in the future. After analyzing the external factors and their impacts on the company, the report moves on to analyzing the companys micro environment. The comprehensive SWOT analysis also applied for understanding the companys current situation. The company occupies a strong position within Asian civil aviation, according to its successful low-cost business strategy model and financial resources. After great consideration and analyzing different strategic options for the company, this report recommends two possible future strategies for AirAsia, which are aligned with its current cost leader strategy. 2.0 Introduction AirAsia was established in 1993 in Malaysia. It was originally founded by a government conglomerate DRB-HICOM Holding Berhad. On the second of December 2001, the heavily- indebted airline was purchased by partners Dato Pahamin Rejab (former chairman of AirAsia), Dato Kamarudin Meranun, and Dato Aziz Bakar, Dato Sri Dr Tony Fernandes  [1]  . AirAsia began its operation as a low-cost carrier with two planes (both ageing Boeing B737 aircraft), serving five destinations (Kota Bahru, Kota Kinabalu, Kuching, Labuan, Langkawi and Penang) and a staff of 250. In 2003 the company opened a second hub at Senai International airport near Singapore and launched its first international low-cost flight to Bangkok. Since then it started a Thai subsidiary and launched Low-cost flights to Singapore and Indonesia. In 2004 flights to Macau were launched and in following year, 2005 flights to China, Philippines, Vietnam and Cambodia been launched by the company. AirAsia now is one of the award winning and largest low-cost airlines in the ASEAN which is expanding rapidly. It started with a simple goal that how to free air travel and make it so affordable that now everyone can fly. AirAsia Group (including its Thai and Indonesian affiliates) now operates a fleet of 90 aircraft and flies to more than 60 destinations from hubs in Malaysia, Thailand and Indonesia. AirAsia operates more than 3,500 flights a week, colouring the blue skies over Asia a bright red with their striking livery. The Group employs close to 7,500 staff and in its short history, has ferried more than 90 million passengers. AirAsia has become recognised as The ASEAN airline. It has achieved this by providing effective route connectivity and launching direct, unique and high-frequency flights linking ASEAN towns and cities such as Kuala Lumpur- Vientiane, Kuala Lumpur-Bandung, Phuket-Ho Chi Minh City and Bali-Bangkok. 2.1 Vision statement To be the largest low cost airline in Asia and serving the 3 billion people who are currently underserved with poor connectivity and high fares  [2]  . 2.2 Mission statement To be the best company to work for whereby employees are treated as part of a big family Create a globally recognized ASEAN brand to attain the lowest cost so that everyone can fly maintain the highest quality product, embarking new technology to reduce cost and enhance service levels  [3]  . 2.3 Business Strategy The foundation of the business has been set to deliver a no-frill, low cost, hassle-free and reliable flights and services to its passengers. The company believes in keeping costs consistently low which requires high efficiency and maintaining simplicity in every part of the business. http://www.airasia.com/iwov-resources/my/common/images/AirAsia/aboutus/strategy.gif source:aurasia.com 2.3.1 key strategic implementations Safety First High Aircraft Utilisation: quick turnaround of 25 minutes Low Fare, No Frills Streamlined Operations: making the process as simple as possible, single aircraft fleet Lean Distribution System : ticketless service Point to Point Network 2.4 Highlights of the company According to IATA in 2009 the traffic dropped 3.5% overall in aviation industry which included 5% decline in Europe, North America and the Asia Pacific region. However in 2009 despite of global economic downturn and fear of A(H1N1) influenza pandemic, AirAisa managed to produce an astounding 148% increase in its core operating Profit to RM447 million  [4]  . The company ferried around 22 million passengers. It also succeeded in driving its Ancillary services by introducing new lines of the service. It expects deliveries of new Airbus A320 aircraft and the phasing out of its Boeing B737 aircraft in 2010. In addition despite tight credit lines it was able to secure financing at competitive pricing for all its aircraft deliveries for 2009 and 2010  [5]  . Five years financial highlights (RM million, unless otherwise stated) For the year ended June For the 6 months ended 31 December For the year ended 31 December 2006 2007 Restated 2007 Restated 2008 Restated Revenue 1,071 1,603 1,094 2,855 Operating expenses 997 1,341 875 3,207 Operating profit/(loss) 74 262 219 (352) Associates contributions (0.5) (3.9) Profit/(loss) before tax 86 278 277 (869) Tax 116 220 149 373 Net profit/(loss) 202 498 426 (496) BALANCE SHEET Deposits, cash and bank balances 426 595 425 154 Total assets 2,574 4,779 6,430 9,406 Net debt 627 1,959 3,272 6,453 Shareholders equity 1,148 1,662 2,099 1,606 CASH FLOW STATEMENTS Cash flow from operating activities 282 595 256 (416) Cash flow from investing activities (1,249) (1,943) (1,581) (2,602) Cash flow from financing activities 1,067 1,509 1,141 2,749 Net Cash Flow 100 161 (184) (269) CONSOLIDATED FINANCIAL PERFORMANCE (%) Return on total assets 7.8 10.4 6.6 Return on shareholders equity 17.6 30.0 20.3 Return on capital employed 4.2 7.2 4.1 Operating profit margin 6.9 16.3 20.0 Net profit margin 18.8 31.1 38.9 CONSOLIDATED OPERATING STATISTICS Passengers carried 5,719,411 8,737,939 5,197,567 11,808,058 Capacity 7,378,075 11,140,764 6,621,276 15,660,228 Load factor (%) 78 78 78 75 RPK (million) 6,702 9,863 5,930 14,439 ASK (million) 8,646 12,391 7,919 19,217 Aircraft utilisation (hours per day) 12.0 12.0 11.9 11.8 Average fare (RM) 174 171 195 204 Revenue per ASK (sen) 12.4 12.9 13.8 13.9 Cost per ASK (sen) 11.5 10.8 11.0 11.4 Cost per ASK excluding fuel (sen) 6.6 5.2 5.4 4.2 Revenue per ASK (USc) 3.35 3.65 4.06 4.22 Cost per ASK (USc) 3.12 3.06 3.25 3.49 Cost per ASK excluding fuel (USc) 1.79 1.46 1.60 1.27 Number of stages 48,339 68,195 38,507 89,118 Average stage length (km) 1,163 1,088 1,183 1,207 Average fleet size (Malaysia) 20.5 27.1 31.6 36.6 Size of fleet at year end (Malaysia) 26 34 39 44 Size of fleet at year end (Group) 42 54 65 78 Number of employees at year end 2,224 2,924 3,474 3,799 Percentage sales via internet (%) 60 65 65 70 Source:airasia.com 2.4.2 Ancillary Services The company offers different ancillary services, such as AirAsia cargo, insurance, holiday packages and credit cards. Since 2010 it offers a non flight ticket booking service called AirAsia RedTix which offers ticket booking for concerts, musicals, theatres, sports and other events. It also offers some loyalty programs. Furthermore it is focusing on building its own supply chain for ancillary services to provide better pricing for its passengers. The company mainly use its website as a distribution channel to offer its services. The company achieved 34% growth in its ancillary income in 2008 and it expect around 50% growth in 2010. 2.5 Company description Its subsidiaries are Crunchtime Culinary Services Sdn Bhd; AA International Ltd, which is an investment holding company; AirAsia Go Holiday Sdn Bhd, which is engaged in tour operating business; AirAsia (Mauritius) Limited, which is engaged in providing aircraft leasing facilities to Thai AirAsia Co. Ltd ; Indonesia AirAsia ; VietJet AirAsia ; AirAsia RedTix ; Airspace Communications Sdn Bhd; AirAsia (B) Sdn Bhd; AirAsia Corporate Services Limited; Aras Sejagat Sdn Bhd, which is a special purpose vehicle for financing arrangements required by the Company, and Asia Air Limited, which is engaged in the provision and promotion of AirAsia Berhads in-flight food to the European market  [6]  . 2.6 AirAsia organizational structure The following chart shows the corporate structure and principal operating companies for AirAsia. http://www.airasia.com/iwov-resources/my/common/images/AirAsia/aboutus/chart_organization.gif Source: aiasia.com 2.7AirAsia route Network One of the key strengths for its business is to continuously expand its route network and the frequency of flights, which provides the advantage of more connectivity for the passengers. AirAsia operates from nine regional hubs. AirAsia flies to over 60 cities in 16 countries with 126 domestic and international routes  [7]  . When the company attempts to launch its low cost long haul flights (AirAsiaX) most of the airlines assumed that such attempts will fail due to the more cost and complicity in long haul flights. However the company were quiet successful since it has launched its long haul flights name as AirAsiaX and has earned numerous industry awards, including Asia Pacifics best New Airline in 2008 for its low cost long haul business model. Now there is huge market to expand its long haul flights to different countries. Currently AirAsiaX flies to China, India and Indonesia. The company uses the brand likening agreement which allows it to use the AirAsia brand and a shared services agreement which will benefit the company by sharing resources such as marketing team, distribution channel, cabin crew and pilots. The combined short-haul and long-haul networks feed each other. In the six short years since its inception, Thai AirAsia has become Thailands largest low cost carrier with a market share of 67.81% by passengers and of 67.80% by aircraft movement. It has ferried over 19 million passengers to various destinations. In 2009 the company expanded its rouà ©s in Thailand from 19 to 26 destinations. AirAsia now has two Airbus A320 aircraft based in Phuket, and achieved a load factor of 76% (79% domestic and 74% international)  [8]  . AirAsia currently operates four hubs in Indonesia. As the main hub, Jakarta connects Indonesian passengers to many cities across ASEAN. In 2009, it expanded its routes to Australia, Bangladesh, Sri Lanka and Taiwan. The company key focus in 2010 is India. Apart from Tiruchipillai, the company has added Kolkata, Kochi and Trivandrum to their network. Furthermore the company will focus into six new India routes in 2010  [9]  . 2.8 Joint venture and strategic partnership highlights The company business strategy is cantered on cost leadership, which is focused on price-sensitive customers on long-haul and short-haul flights. The company is mainly focused on joint venture partnership to expand its long-haul flights globally. As AirAsia chief executive Tony Fernandes said: With joint purchasing power it means that we can potentially work with airline manufacturers on the right configuration and design of an aircraft specifically for AirAsia and that the best suits our operational needs for the future  [10]   Airaisa recently (09/04/2010) singed a strategic partnership agreement with VietJet Aviation Joint Stock Company. The company earlier had acquired a 30 percent equity stake in VietJet Air( Vietnam Airlines) which was the first step to lunch of a Vietnam-based, low-cost subsidiary. The trade name is VietJet AirAsia which will be operating both in domestic and international market. The governments of respective companies were fully supportive to the lunch of VietJet AirAsia which will be offering low fares to boost the travel and tourism in Vietnam and the rest of ASEAN region  [11]  . http://www.asianewsnet.net/home/images/space.gif AirAsia recently (06/01/2010) signed an airline alliance agreement with Australias Jetstar to pool recourses and expertise, procure new aircraft and revenue-sharing deals which could lead to cost savings of $200m and $300m annually. The next step for the partners would be to look at joint venture on routes and other commercial activities including joint procurement of hotel inventory for holiday packages. Plans include saving on costs including aircraft purchasing, maintenance and design, since both airlines operate with similar fleets  [12]  . The Virgin Group became an investor in  AirAsia  X to the tune of a 16% stake. The majority stake with 48% is a Malaysian group that includes Fernandes, while  AirAsia  itself has 16%; Japanese aircraft lessor Orix Corporation has 10% and Bahrains Manara Consortium has 10%. AirAsia  X began operations in late 2007 to Australias Gold Coast and now flies to three destinations in that country and two points in China, as well as the UK. It is seeking more A340-300s for longer-haul routes and has 23 A330-300s on order. 3.0External analysis 3.1 PESTEL analysis POLITICAL ECONOMIC SOCIAL Political uncertainly in Malaysia and Thailand Increased tension between Malaysia and Indonesia Severe Security Measures and Restrictions Terrorism attacks mostly in Malaysia and Thailand Increase in route charge by the Government Government support for national carriers Establishment of Climate Protection Charge, so the aviation industry has to compensate further taxes for carbon emission. . Currency fluctuation GPD growth rate The low-cost airline industry is in the growth rate of the life cycle High price ceiling of petroleum products and fuels Recession Changing economy leads to change in lifestyle which includes frequent flying for vacations Operating in ASEAN with different cultures and languages Operations increased in grey market Increasing Population Rising in middle class TECHNOLOGICAL ENVIRONMENTAL LEGAL Fuel efficient engines and air frames Teleconferencing for business Technology expansion in terms of internet sales Online check in Use of technology for ancillary services Wireless technology expansion Use of new Airbus A330-300 Use of information and communication Technology(ICT) Yield management system Computer reservation system Enterprise resource planning system Strict checks on Green house and global warming issues due to pressure from eco-friendly friends. Emission trading scheme Energy consumption and noise pollution controls Land for growing airports No food and beverage service inside the flights so reduce leftover waste Restrictions on mergers Preferential airport rights for some carriers ASEN Regulations Health and safety Other landing charges Compensation Political Political uncertainly in Indonesia and Thailand is not in Airasias favour as it operates mainly in both countries. Since 2006, Thailand has been facing many political issues. In April 2009, Red shirt protestors, who were angry that Thaksins government was forced out of office, caused the cancellation of ASEAN summit and their latest antigovernment protestors went on March 2010 which caused the closure of some airports in Thailand. Moreover as a result of granted exploration rights in oil rich waters off the coast of Borneo have increased tension between Malaysia and Indonesia  [13]  . As mentioned earlier, AirAisa offers long haul flights through strategic alliance with different airlines and willing to expand it further. The main political issue which the company may face in the future is the political relationships with the respective countries which may affect the operation of the company. Economic Fluctuating fuel prices: It has increased turbulence in aviation industry. According to the International Energy Agency the world aviation fuel demand will grow through 2010 led by Asia  [14]  . This current technique of global supply chain incurs large-scale costs to AirAsia who is unable to secure low-cost fuel. This is not good for this no-frills airline ait wants to stay in the market as a low-cost airline and to deliver customers what they want without added costs. Malaysia GDP Growth Rate: The Gross Domestic Product in Malaysia is in companys favour as GPD contracted at an annual rate of 2.60 percent in the last quarter. Malaysia Gross Domestic Product is worth 192 billion dollars or 0.31% of the world economy, according to the World Bank. Malaysia is a rapidly developing economy in Asia. Malaysia, a middle-income country, has transformed itself since the 1970s from a producer of raw materials into an emerging multi-sector economy. The Government of Malaysia is continuing efforts to boost domestic demand to wean the economy off of its dependence on exports  [15]  . Country Interest Rate Growth Rate Inflation Rate Jobless Rate Current Account Exchange Rate Malaysia 2.75% -2.60% 1.70% 3.70% 30449 3.1820 Economic Forecast 2009 2010 Malaysia GDP Growth Rate Sources: ASEAN Finance and Macro-economic Surveillance Unit Database; national statistical offices. Social AirAsia operates in a region with diverse culture, language, origin and religion. As a result the company operates in a market where consumer preferences and demographics are different and uncontrollable. Consumer behaviours are becoming increasingly difficult to predict as contemporary consumers tend to shift loyalties from one brand to another due to price differences or even lack of basic consumer consistency. The competition in low-cost airlines within Asia region is increasing, giving consumers vast choices to choose an airline. Thus in order to fully utilise a market, bring value, increase its consumer generated revenue and relate to the diverse consumer needs, AirAsia must completely understand the market. Technological AirAsia uses the latest information and technology system which allows it to reduce its operating costs. The company has adopted variety of information technologies such as Yield management system, Computer reservation system (CRS), Enterprise Resource Planning System (ERP). Furthermore the company operates with youngest fleet, Airbus 300-330 which again allows the company to operate more efficiently. Environmental In the Asia Pacific region, rapid economic and population growth creates serious social consequences from environmental problems of  global warming and air pollution. The air travel is constantly increasing in that region as consumers are more driven with better technology; this has however increased issues related to global warming and green house effects. AirAsia is always expanding which spells disaster for the planet as more flights mean busier airports, bad sound quality for people living and working near the airports, more noise and air pollution. The company however says its airplanes are more efficient, quieter and thus have less environmental impact. CO2  Emissions from Malaysia Total Fossil Fuel CO2 Emissions from Malaysia graph Source: http://cdiac.ornl.gov/trends/emis/mys.html Legal As mentioned earlier, AirAisa offers long haul flights through strategic alliance with different airlines and willing to expand it further through more partnerships all over the world. The main legal concern for the company is to sort out the legal issues and obtain clearance from the respective countries. As AirAsia Group CEO Fernandes has said that the budget airline would fly to North America once it sorted out the legal issues and obtained clearance from the respective countries  [16]  . Also the company has signed sponsorship deals with different companies, such as its sponsorship deals with National Football Leagues (NFL) Oakland Raiders, which brings its own legal issues. Furthermore the company should pay more attention to health and safety regulations as well. Overall it can be said that the external environment (PESTEL) for AirAsia is relatively stable, however the companys biggest problem involves the legal obligations. It should try to keep the Legal environment as steady as possible. Furthermore the perception of consumer behaviour is another issue for the company and it should develop strategic tools to improve total consumer investment and sales performances. 4.0 The industry environment AirAsia is engaged in the civil aviation industry where it provides low fare, long haul, short haul, point-to-point scheduled passenger airline services. In 2009 AirAisa managed to produce an astounding 148% increase in its core operating Profit to RM447 million  [17]  . The company ferried around 22 million passengers. It also succeeded in driving its Ancillary services by introducing new lines of the service. 4.1 Porter five forces Power of the supplier Supplier power is moderately high. Airbus is AirAsias main aircraft supplier, which means they have high supplier power. Also the switching cost from one supplier to another one is high as it involves lots of hidden costs, e.g. retraining pilots and mechanics. Airports also plays a crucial role as suppliers, the charges for main airports are very high as they are dominant player in supply chain, but the secondary airports have lesser bargaining power. Power of the buyer Buyer power is moderately high due to no switching cost from one airline to other one and it can be easily achieved. Also the easy access to the internet will allow customers to gain information on the prices which are charged by other airlines. Rivalry Rivalry power is in the companys favour. The low-cost operation of the company allows it to offer the cheapest price in the market. However there is a threat that, the profitability of LLC will attract full service airline to lunch its LLC version which will increase the degree of rivalry in the industry. Power of substitute Fortunately, the geographic structure of Asia which is so vast and the large distance between countries has made the air travel the most efficient and convenient way to travel, which makes the power of substitution such as trains or ferries low to the company. Power of new entrant The threat of new entrants is moderately in AirAsias favour at present. The high capital requirements to enter the market and high exit barrier prevent many entrants to the market. In addition, AirAsias current leading role and favourable brand awareness make it a first choice amongst the current competition. However, potential new entrants from full service carriers could be threats in the future and long term. Based on the industrial scanning, the demand for low-cost airlines in Asia is expanding. The profitability of LLC will attract full service airline to lunch its LLC version which will increase the degree of rivalry in the industry. However AirAsia is the market leader in Malaysia, Thailand and Indonesia and in order to overcome the future rivalry it should focus to add value to its services in order to keep its position in the market. 4.2 value chain The value chain logic is that every company occupies a position in the chain which is then passed downstream to the customer. Inbound Logistics is the start of the value chain which includes airport agreements, low cost suppliers and so on. AirAsia serves through secondary airports (significant savings) in various locations where it is able to get good contracts with the airport authorities. It even attempts to negotiate discounted fees by delivering an annual increase in passenger traffic where practical. So it has good relations with its contractors, Airbus being its main supplier of aircrafts provides on-time delivery, gives discounts so it is able to maintain common fleet which reduces costs and saves time. It also does outsourcing in the form of its online web check-in for its passengers. Support activities Firm infrastructure Finance Accounting Quality assurance HR management Providing recruitment and staff training Providing pilot training Providing Yield analyst training Providing In-flight training Technology Adopting information technology such as CRS, FSS, YMS Baggage tracking system In-flight system Procurement Technology acquisition Primary activities Inbound logistics Aircraft purchasing or leasing Aircraft fuel and parts purchasing Landing slot acquisition Flight and crew scheduling Operations Transporting passengers Flight scheduling Courier operation On-board services Outbound logistics Providing transportation Baggage claiming Marketing and sales Advertising and promotion: the most important activity to create more brand awareness. Direct sales Selected travel agent Services Call centre system: to tackle problems with customer enquiries Lost and found services AirAsias value network is a combination of players which comprises of its external network of its customers, stakeholders, complementors, open innovation networks, intermediaries and suppliers, and its internal network focusing on key activities, processes and relationships such as order fulfilment, innovation, customer support and so on. In order to add value it is necessary to position all parties in the value network business model so they can then deliver value to customer supply. Based on the information collected, value can be analyzed, and within this network a companys value share position can be determined. 5.0 Internal analysis 5.1 Current strategic implementations AirAsia has currently adopted information technologies strategically to integrate the operations and coordinate all the business and management functions. The followings are few system implementations that AirAsia has done in its marketing and sales activities as well as operation activity in the value chain. Yield management system Computer reservation system(CRS) Enterprise Resource Planning System(ERP) IT implementation and strategic alignment 5.2 Positioning The company has p

Walt Whitman: Homoeroticism in Leaves of Grass Essay -- Poetry Analysi

Leaves of Grass is Walt Whitman’s life legacy and at the same time the most praised and condemned book of poetry. Although fearful of social scorn, there are several poems in Leaves of Grass that are more explicit in showing the homoerotic imagery, whereas there are several subtle – should I say â€Å"implicit† – images woven into the fabric of the book. It is not strange, then, that he created many different identities in order to remain safe. What Whitman faced in writing his poetry was the difficulty in describing and resonating manly and homosexual love. He was to find another voice of his, a rhetoric device, and his effort took two forms: simplified, and subverted word play. The first was to understand and render the experience in everyday terms, as in the poem Behold This Swarthy Face. Whitman puts emphasis on masculinity â€Å"in this swarthy face, these gray eyes† (149), and other words, too, are expressive enough to explain to the reader what kind of person is to be loved. What is not as subtle as in some other of Whitman’s poems is the idea in the second part of the poem: â€Å"And I on the crossing of the street or on the ship’s deck give a kiss in / return† (149) – the meeting of the two is to be recognized anywhere, be it on the street or on a ship's deck. When it comes to the second form, Davidson notices that â€Å"The other and far more prevalent form of presented homoerotic love was by means of terms of oppression, subversion† (54). Exemplar poem of this form is Not Heaving from My Ribb’d Breast Only. In it the lyrical subject is trapped in fears and must break out of suppression in order to be himself. In the end of the poem there is a sudden release: â€Å"O pulse of my life! / Need I that you exist and show yourself any more than in... ...d Bergman, David. Choosing Our Fathers: Gender and Identity in Whitman, Ashbery and Richard Howard. American Literary History 1.2 (1989): 383-403. JSTOR. Web. 29 March 2012. Davidson, Edward H.. The Presence of Walt Whitman. Journal of Aesthetic Education 17.4 (1983): 41-63. JSTOR. Web. 29 March 2012. Herrman, Steven B.. Walt Whitman and the Homoerotic Imagination. Jung Journal: Culture & Psyche 1.2 (2007): 16-47. JSTOR. Web. 29 March 2012. Maslan, Mark. Whitman and His Doubles: Division and Union in Leaves of Grass and Its Critics. American Literary History 6.1 (1994): 119-139. JSTOR. Web. 29 March 2012. Metzer, David. Reclaiming Walt: Marc Blitzstein’s Whitman Settings. Journal of the American Musicological Society 48.2 (1995): 240-271. JSTOR. Web. 29 March 2012. Whitman, Walt. Leaves of Grass. Pennsylvania: the Pennsylvania State University, 2007. Print.

Different Types of Organized Crime in Canada Essay -- Criminal Justic

Different Types of   Organized Crime in Canada   Organized crime in Canada has many faces. The people who engage in organized crime are as varied as the types of organized crimes they engage in. There are essentially four categories of organized crime in Canada. These four categories are: (A) Aboriginal organized crime groups, (B) Outlaw motorcycle gangs, (C) Traditional Italian Mafia crime groups, ethnic groups such as Asian Triads and Vietnamese gangs, (D) Colombian cartels and emerging crime groups from Russia and Nigeria (Beare 1996: 75). Any of these groups could potentially be linked to such illegal activity as: the trafficking of narcotics, extortion, loan-sharking, various types of frauds, smuggling of cigarettes, alcohol, weapons and people (illegal aliens), pornography, prostitution, murder, and gambling. It is true that any of the groups mentioned in the above categories could be involved in any of the crimes just mentioned. However each category tends to have certain crimes that it commits with regularity, crimes th at, that particular group may specialize in.As well these groups tend to have certain crimes that they do not touch. Perhaps they stay away from a particular crime because it is the speciality of a stronger group. A look into which groups do which crimes will be helpful.   Aboriginal organized crime groups tend to deal with crimes that many people do not consider a big problem. These groups tend to focus on the smuggling of cigarettes and alcohol. Aboriginal groups also tend to take part in the founding of illegal gambling facilities. Although these offences in and of themselves may appear to be rather innocent; the large amount of money involved in these enterprises soon changes the nature of the game... ...ent of all the cocaine consumed in Canada and the United States (Beare 1996: 86). The Colombian cartels control the bulk of the cocaine market through out most of the western world. Enforcement officials are only just begging to understand the extent and the sophistication of the Colombian cartels' criminal activities here in Canada. The links that the Colombians are making with other criminal groups could prove to be very dangerous.   This has been a brief overview of the different categories of organized crime one can find in Canada. The only good to be said about all of this is that at least there are many different groups. True it makes the groups harder to track down. But if one group controlled it all they would be impossible to stop. Reference: Beare Margaret 1996 Criminal Conspiracies Organized Crime in Canada. Nelson Canada, Scarborough, Ont.

Powerful Imagery and Settings in David Guterson’s Snow Falling on Cedar

Powerful Imagery and Settings in David Guterson’s Snow Falling on Cedars Snow Falling on Cedars, a novel by David Guterson, is a post World War II drama set in 1954 on the island of San Piedro in Washington State. The story’s focal point is the murder trial of Kabuo Miyamoto, who is accused of killing a fellow islander, Carl Heine, Jr., supposedly because of an old family feud over land. Although the trial is the main focus of the story, Guterson takes the reader back in time through flashbacks to tell a story of forbidden love involving two young islanders, Ishmael Chambers and Hatsue Imada (Kabuo’s future wife). At the time of their romance, interracial relationships were considered strictly taboo because of racial bias. It is through both this love story and Guterson’s remarkable use of setting and imagery that the reader is informed as to why racial prejudice is so high on the island of San Piedro at the time of the trial and why Kabuo is not merely on trial for Carl’s murder, but also for the color of his skin. While Snow Falling on Cedars has a well-rounded cast of characters, demands strong emotional reactions, and radiates the importance of racial equality and fairness, it is not these elements alone that make this tale stand far out from other similar stories. It is through Guterson’s powerful and detailed imagery and settings that this story really comes to life. The words, the way he uses them to create amazing scenes and scenarios in this story, makes visualizing them an effortless and enjoyable task. Streets are given names and surroundings, buildings are given color and history, fields and trees are given height and depth, objects are given textures and smells, and even the weather is given a purpose in the... ...ght out of the book and construct in front of the readers eyes, rather than form in the back of their minds. To sum up the overall experience that Snow Falling on Cedars delivers through imagery and setting would be to say that it is like a pop-up book for adults, without the need for the pop-up feature. Racial tension is not something that can be imagined or understood without some sort of emotional history or background attached to it. Emotions like hatred or others, such as desire, that the characters feel for one another, would feel shallow and empty without the descriptions that make them seem real and understandable. All these elements need to be present in order for the story to carry itself and the reader through to the end. Snow Falling on Cedars does that and more. Work Cited Guterson, David. Snow Falling on Cedars. New York: Vintage Books, 1995.

Anger by Gender

Popular stereotypes typically do not associate females with the direct expression of anger. Brody and Hall ( 1993) reviewed research on gender and emotion and found that people very clearly see females as more expressive than males when it comes to many emotions, but not in regard to anger, which was associated with males.They cite studies that indicate the consistency of such beliefs; people from various socioeconomic and age backgrounds share the belief that anger is expressed more often and more intensely by males. Cultural norms encourage or at least allow males to respond angrily when provoked; cultural defmitions of femininity make it difficult for females to be openly hostile or angry. If women fail to restrain their anger, they tend to be viewed as emotional or hysterical (Buss, 2001).These assumptions are reflected in the research literature, which focuses primarily on male-to-male or male-to-female hostility and aggression, rather than hostility and aggression on the part o f females directed at either at men or other women.This double standard is beginning to erode. Some observers believe that women can be more aggressive and assertive today, although they are still subject to more limits than men (Averill, 1992).Francesca Cancian and Steven Gordon (1988) document a normative shift in the twentieth century, which actually encourages women today to express emotions such as anger. Their research linked marital emotion norms to political and cultural events and found that in periods of social upheaval, women are encouraged to be more open with their anger.Research presents mixed findings in regard to gender and various measures of anger and hostility.For self-reported hostility, paper-and-pencil measures such as the Buss-Durkee Hostility Inventory have not revealed sex differences. Barefoot. et al. ( 1991), using a large national sample, found that men outscored women on cynical hostility regardless of age. James Check and Neil Malamuth ( 1985) assessed hostility in Canadian women and men and found that the men's average score was slightly higher than the women's (8.79 versus 7.57).When men and women were asked to keep track of specific anger experiences, Campbell ( 1993) found no significant differences in the frequency of such experiences: over a oneweek period, men reported that they became angry between six and seven times, and women between five and six times. (Buss, 2001)Tavris ( 1989) examined sex differences in anger and found no differences in how anger is experienced, how it is expressed, how well it is identified, or what categories of things arouse anger. She believes, however, that although women do not feel anger any less strongly than men, they are less likely to express it because of the costs associated with their lower social status.Tavris points out that men and women become angry about the same categories of offenses, such as condescending treatment, injustice, and attacks on self-esteem, but they often disagree about what they consider to be condescending treatment, injustice, or attack.Frodi and Macaulay ( 1977) found that both women and men were angered by condescending treatment: women regardless of the provoker's sex and men by a superior attitude on the part of a female. Men were more angered than women by physical and verbal aggression on the part of another male.Brody and Hall ( 1993) reviewed studies showing that there are fairly clearcut differences in regard to positive emotions (with women experiencing and expressing them more), but in regard to negative emotions, especially anger, the findings are less consistent. Females were more likely to feel and express â€Å"intropunitive† emotions (such as shame, sadness, and guilt), and men were more likely to feel and express â€Å"outward directed† emotions (such as contempt).However, for anger, differences between the sexes are often very small or males are more angry than females. Kopper and Epperson (1991) looked at the relationship between sex and sex role identity on anger expression and found sex not to be an important factor in the expression or suppression of anger (however, sex role identity was).Some research finds more anger on the part of females. The review article by Brody and Hall ( 1993) cites research by Brody that found more anger on the part of women toward imaginary male protagonists.Mirowsky and Ross ( 1995) investigated whether women's greater distress accounts are a function of women's greater expressiveness (they are not) or whether they truly experience more distress (they do). In the process of their work they found that females experience various feelings, including anger, more often than males.Reiser ( 1994) explored respondents' feelings of anger toward the other sex using a random sample of North Carolina residents and found a significant sex difference, with female respondents reporting greater anger than male respondents. Conger et al. (1993, cited by Miroswky and R oss 1995) surveyed 451 married couples who lived in the rural Midwest and found that the women reported significantly greater levels of marital hostility than the men.

Black plague

The abusive oddment During the fourteenth light speed there were two(prenominal) major disasters that aversiond atomic number 63 and would result in everlasting c fall downes. War agentd by scrooge revolts, French and English battle for throne, unearthly conflicts, famine bring ind from flooding by effectual rains and devastating arctic weather, were nearly of the broad dilemmas that atomic number 63 faced. hardly the cruelest blow of each was the obs repossess dying(p). This was the name given In atomic number 63 to a pandemic (universal) eruption of a deceasedly indisposition, the bubonic shame. (Lewis, 247).This malady was nothing raw(a)found for Europe, during the sixth century Europe, the molest had already ca utilize massive damage. But this quantify around it effected much(prenominal)(prenominal) mints lives than ever before. (Lewis, 246-247). Human resistance to complaint was lowered from the famine and malnutrition. The spike in Rupees peo ple during the agricultural boom in conclusion came to an prohi mo. By ab prohibited 1347, the chevvy reached the dumb Sea region from there, merchants from the city of Genoa brought it to Italy and In ab extinct four years, It allot crosswise Europe. (Lewis, 247). All quite a fine from the bottom of the brotherly latter such as the peasants salutary up to he top with the magnanimousness such as lords and princes, had to deal with the drastic changes. No man, woman, nor child were safe from this tragic out(a)break. The hearty effect that the Black Death that changed the most were that of the serfs and peasants who worked the fields to keep the married manry flowingsignifi ignoretly decreased. The members of the Church slashed along with the royal members of European kingdoms had excessively reduced their numbers.The clergy now needed to catch new members scarce because of the decrease In population this left(p) an opening to blend in more corrupt Individuals In volved. Many raft Interpreted the plague as a punishment from God that c solelyed for severe ain penitence some persuasion the end of the world was at hand. (Lewis, 247). The psychological effects alone were enough to change Europe forever. The change in the economy eventu every last(predicate)y direct to a new dramatis soulae of an economic corpse, capitalism.The need to make more money off the goods that needed to be sold or traded, caused more elongated travel. These travels light-emitting diode to the contact with many a(prenominal) new mass more specifically, supranational merchants. sovereign crafts muckle, in trouble because of trade pessarypages, capability become employees of wealthy merchants who were better qualified to survive until successions improved kings competitiveness expensive wars, and popes moving money to Rome, both needed services of bankers. (Lewis, 253).The rise of bankers and a new method of transferring currency by the usage of paper mon ey to a fault started in the aftermath of the depopulation of Europe. The success of these International bankers, contri exactlyed to them augmenting both political and social Influence. technology progressed due to the rise of capitalism, and because of the contact surrounded by Arabs, Chinese, and the Europeans, all new innovations were forming a new lifestyle for any mass. Sea transport, warfare, obligate production, the measurement of timeall were revolutionized by the Europe of the late Middle Ages. Lewis, 256). The maneuver of gunpowder by the Chinese and the profit with it by the Europeans would and technical change en fitd patternrs to garner more control of their governments and armed forces than before. (Lewis, 258). The exchange government treasury no agelong paid the decreeds, causing more taxes to be collected from the public. This did open the gates for more corruption and fraud in the European societies. With all of the inheritance from the dead that the brisk received, most likely fueled some of the changes.The peasants also wanted higher payoff for the work they had to do, which can cause all new problems. This plague also left many towns and villages abandoned and never to be rebuilt again. In a sense the Black wickedness contri stilled to the end of feudal rule and now rulers had a little more direct control over their lands. With all things considered, the Black kick up was not the tho reason for all the changes that occurred in Europe, but it was one of the larger contributors. The league killed perhaps a quarter of all the inhabitants of Europe during the fourteenth century (25 million out of a population of 100 million). (Lewis, 247). The political, religious, economic, and social changes of European society after the Black Plague lose had everlasting effects, with the reformation of Europe, in which some of the changes are calm down seen in pre move day. The humanism run and Renaissance era in Europe were also abou t to surface. Its very evoke to think about, that every organic structure alive today form had the lucky ancestors that survived the horrors of the fourteenth century.Black PlagueDBQ-Black Plague During mid-fourteen century, a terrible plague hit Europe and wiped out a third of the population, 25,000,000 concourse of Western Europe. This plague was named the Black Plague since when people got the disease they got bumps that oozed black liquid and different body parts would turn black. The plague was spread by infected fleas on rats that bit humans. Since the Europeans lacked medical kip downledge, the Plague caused fad and hopelessness to spread across Europe. Therefore the Europeans dour to the one stable unit in their lives, the Church. The Europeans lack of medical cognition genuinely hurt them.They had all types of perceived causes and treatments that they thought would work. People on the dot kept dying and they couldnt find a cure for something that they didnt know the cause. According to Heinrich Truchess von Diessenhoven, Judaic people were one perceived cause that the Europeans believed. They spread a rumor that the Jews poisoned the rise and rivers for people had confessed to the crime. The Report of the Paris medical checkup Faculty states another perceived cause to be the configurations of the heavens and the major alliance of three plants in Aquarius to be blamed.Another express states that an earthquake that occurred on St. Pauls day in 1347 corrupted and infected the air above the earth and killed people in various parts of the world. In the excerpt from an anon. poem, the vices rule is indicted as a cause. The Europeans tried many treatments in which most of them failed. However, Lisavetta Centenni wrote that her husband, Ottavio, had a fatal febricity. She believed he would die but Sister angelique sent her a little composition of bread that had touched the body of St. Domencia. Her husband was a lucky one and his fever broke.O ther methods didnt work so strong and patients died anyway. For example, H. de Rochas, a French physician states that patients would hang toads around their neck either dead or alive, in which they believed the venom would slip by out the poison of the disease. Furthermore William Zouche, an Archibishop of York, wrote to his official that he believes the plague was surely caused by the sins of men so in tell apart to stop the plague they should pray to the noble God and ask him to drive away the infection. In addition Dom Theophilus of Milan, a priest, suggests a few things to do if a person is struck by the plague.First let him put on as much as he can of bitter hatred towards the sins he committed, and the same quantity of true rue of heart, and mix the two into an ointment with tears. That is vindicatory one example of his unrealistic treatments. As you can see now this is wherefore the plague had spread and killed so many people. The lack of medical knowledge led to hys teria in Europe as well. The first example is a garner from a schoolmaster saying the plague had taken twenty of the boys and this kept people from coming to them at all.The plague bear on the instruction of the people as well. The hysteria only got worse. Heinrich von Laden stated that people were dying in their own houses of starving for they were so afraid to leave and lead food, and if a person had died within their stem they were buried there. Imagine being as afraid as to leave your home, children moldinessve been terrified. Then people started turning to more murderous options. According to the Motto of Giovan Filippo, Sicilian physician of Palermo, gold, fire, and the gallows were being used.The gold was used for income for the pest houses to quarantine the sick, the gallows to punish those who break the health regulations and bonfires to eliminate the infected. People were just turning to anything to try and get resign of this horrid plague. In an English prudes dia ry, the father Nehemiah Wallington writes, Who would I be willing to give up to the disease? Then would I say the maid. Who succeeding(a)? My son John. Who next? My daughter Elizabeth. Who next? Myself. People were going mad in their homes, and willing to give up anyone but themselves.I dont even know if Id be able to keep my head either. The document from Heinrich Truchess von Diessenhoven comes up again for the hysteria was causing people to spread rumors that really hurt the Jews reputation and caused a huge twilight in their population. Even some people confessed to it because they were starting to actually believe the mistaken rumors. Some Christians confessed that the Jews had induced them to carry out the deeds. Even though an excerpt from an anonymous poem argues that everyone should rejoice with each other.People were on the face of it not listening to that poem if they were pointing out certain people who caused the plague. I already spoke about Dom Theophilus ridicul ous methods of getting rid of the plague but I just wanted to bring it up again to show how hysterical people were getting by making up absurd remedies like that. Therefore, Europeans suffered greatly from this plague and lost a third of their population which is 25 million people. I wouldve care to see a death graph rate over the years in Europe. With all of this death and exposure education and centralization was very hard to recover.Even with all of this havoc the people perpetually false to the church building in their time of need. An example is Lisavetta Centenni, an Italian housewife, whose husband survived from the blithe piece of bread from St. Domencia. It was probably out of luck, or good immune system that helped him survive, but people looked at this in a very serious and trusty manner. Furthermore, Father Dragoni states he has accompanied peril with compassion and charity and paid guards and gravediggers with alms the lordships sent him.They depended a lot on al ms and sanctum charities would help. The Church not only had a religious role but a secular one as well. Peasants were taught how to fire and how to use tools. Nobles daughters were taught to do work as well. As I mentioned before, William Zouche give tongue to that people believed that if they prayed to the Almighty One, he would stop the spread of the plague and go to church every Wednesday and Friday. Once again, the document with Dom Theophilus of Milan appears for he believed if you used these remedies you could save yourself.Overall, you could see how definitive the Church was to the people. The lack of medical knowledge really didnt help the Europeans against the plague. It led to hysteria and all kinds of disasters. The people turned to the Church in a time of need, but even the Church was little help in this catastrophe. The Bubonic Plague still exists in countries today but with our advanced medical knowledge, people can get the right medical oversight and medication they need. Doctors never want to have a repeat in recital like the Black Plague in Europe and lose millions of people again.