The Overcoat - Nikolai Gogol Essay Example | Topics and Well Written Essays - 500 words

The Overcoat - Nikolai Gogol - Essay Example The portrayal of the protagonist supports the idea that environmental oppression impacts the individual, which may result in the formation of deviant behavioral patterns. Early in the work, the protagonist’s appearance is describes as ordinary and rather sallow, stating â€Å"There is nothing we can do about [the protagonist appearance], it is all the fault of the St. Petersburg climate† (Gogol 234). While this statement at surface value seems to refer to the weather, it closely parallels the bureaucratic climate that, much like the weather, is a large and dismal force that the protagonist feels powerless to alter. Even the name of the character, Akaky Akakyevich, closely resembles the Russian term ‘okakat’ meaning to smear with excrement, or the term ‘caca’, which is of Greek origin but refers to excrement in many modern languages (Paul 1). A parallel is drawn between the oppression of the bureaucratic system, wherein a designated rank oppress es societal classes, and the oppression of the individual by his personal designation, in this case the character’s given name. This is supported by in the text by statements such as â€Å"with us, rank is something that must be stated before anything else†, highlighting the oppressive qualities of personal designations, such as rank (Gogol 234). Oppression on many levels shapes the traits of the protagonist, suggesting that environmental influences are responsible for future deviant behavior. The protagonist at first negotiates a reality filled with oppression with acceptance; however, when his expectations are made higher by the prospect of a new overcoat, symbolic of a rise in the societal hierarchy, the character develops deviant personality traits, ultimately leading to his death and the wrath of his angry spirit. The author describes the Very Important Person as a character that

Accounting theory Assignment Example | Topics and Well Written Essays - 1000 words

Accounting theory - Assignment Example October: At the directors’ meeting it was decided to allot shares in full to the applicants who had paid the full amount and proportionally to all the remaining applicants. According to the company’s constitution, all surplus money from application can be transferred to Allotment and Call accounts. February 15: As provided for in the constitution, the directors decided to forfeit these â€Å"C† ordinary shares. The constitution further provided for any surplus on resale, after satisfaction of unpaid calls, accrued interest and costs, to be returned to the former shareholders. This is in line with the notice usually given by the board of directors lasting fourteen days after which the defaulting members will lose their shares through forfeiture (Leo, Hoggett, & Sweeting 2012). February 20: The Company offered ordinary shareholders 1 option (at a price of $1 per option), for every 3 shares held. Each option entitled the holder to buy 1 â€Å"D† ordinary share at a price of $1.50 per share, exercisable on 1

The Impact Of Air Transport On Tourism Tourism Essay

The Impact Of Air Transport On Tourism Tourism Essay Air transport is an integral part of the tourism industry. The tourism industry in many countries of the world has been profoundly shaped by the development of air services. The advances in aircraft technology, improvements in communications and information technology, and marketing strategies have improved the quality of air travel and reduced the price of air tickets so that the volume of traffic, particularly on longer routes, has doubled in each of the past three decades (Organization for Economic Cooperation and Development, 1997). The relationship between air transport and tourism is a highly complex subject involving an intriguing mixture of tourism accessibility, economic factors, and demand of low cost carriers. 2. Air Transport and Tourism Air transport is part of a broader travel and tourism sector, which is widely recognized as the worlds largest industry. The airline share of the market increases on longer routes as it is a lot more time-saving. The importance of air transport for tourism is justified in Table 1 (Refer to Appendix), which lists twenty-six countries in which 70 per cent or more of international tourist arrivals came by air in 1994. In fifteen of those countries virtually all visitors arrived by air (World Tourism Organisation, 1996). The cost of air transport has a direct influence on the cost of tourism products and indeed on the consumers choice of destination. The steady reduction in the cost of air travel is making this a more competitive form of transport for tourists. This reduction of costs and hereby airfares is partly derived from improved technology, aircraft have become larger, faster and are able to carry more passengers. It is partly linked to the fact that airlines upgraded their fleets and made second-hand aircraft available at low cost and in good condition to other airlines (Pender, 2001). 3. Tourism Accessibility Tourism accessibility has evolved and became very much commercialized and developed. The accessibility of a destination is an indicator for tourist arrivals, which increases tourist receipts to the country. The advancement in air transport has improved drastically as compared to the mode of transportation in the early days. Air transport has made traveling more affordable and convenient for destinations. Accessibility is one of the many factors that influence the development of tourism in a region. Physical and market access to the destination are important and contributes the attractiveness of a region. Air transport is now able to reach areas that have been previously seen to be inaccessible or remote. Air transport is internationally based in terms of its network across countries. The efficient network of air travel provides access to remote regions and enables them to be considered as tourist destinations and people can now reach places like the Kalahari Dessert in Africa. The journey to any destination in the world is now measured in terms of hours and not days or months. People are now able to travel from continent to continent within hours through air transport. According to Mauritian Central Statistics Office, the figures showed that tourist arrivals grew by 3.6 percent from 761,063 in 2005 to 788,276 in 2006. The increase in tourist arrivals was a result of market diversification, liberalisation of air access and increased seat capacity on the national airline with the acquisition of an aircraft in December 2006 and another one in 2007. 4. Economic Impacts of Air Transport on Tourism The economic environment affects tourism organizations in two ways, the first one generates changes in the demand for an organizations products and the second way implies changes that may affect an organizations costs. The key macroeconomic factors affecting demand for travel and tourism products are customers expenditure, export demand, investment demand and government expenditure (Holloway, C Taylor, N, 2006). The main determinants of customers expenditure are real disposable income, interest rates, expectations, and savings ratio. The economic environment will affect export demand in two ways Exchange rate will affect the overseas price of exports and level of economic growth in countries, which are markets for the products. The determinants of investment demand are customers expenditure, expectations, amount of spare capacity and interest rates. The level of government expenditure reflects the state of the economy and political party in power. The key macroeconomic factors affecting costs of leisure and tourism products are interest rate, inflation, exchange rate, and indirect taxes. Tourism creates important multiplier effects on other sectors of the economy. There are three levels of impacts that can be estimated. The direct effects are the economic impacts derived directly from changes in tourist spending as it occurs in the tourism-related establishments. The indirect effects occur because of the increased purchases of the tourism-related businesses. The direct and indirect effects will have accrued the local income in the form of wages, salaries, profits and rent. The money spent within the local economy will generate additional economic impacts called the induced effect (Bull, 1992 Fletcher, 1999). The World Travel and Tourism Council estimates that tourism generates an indirect contribution to local economies equal to 100 % of direct expenditures. However, there are also negative economic impacts such as leakage, infrastructure cost, and an increase in prices (United Nations Environment Programme, 2003). According to the International Air Transport Association (IATA), air transport provides 28 millions jobs worldwide and the total economic impact of air transport on gross world output is of at least US$ 1,360 billion (IATA, 2003a). Furthermore, the organization estimates that the combined direct, indirect and induced employment created at European airports is 4,000 jobs per million passenger served (IATA, 2003b). 5. Demand of Low Cost Carriers Hanlon examines the factors affecting passenger demand. The three fundamental factors are incomes, fares and service levels (number of flights and routes). Broad estimates of aggregate elasticities imply that demand is highly elastic with respects to income, rather less elastic with respect to fares and relatively inelastic with respect to service levels. (Hanlon, 1999, p.16). Low cost carriers (LCC) often set up bases in nearby countries as their brand awareness becomes more established. According to the Mega-trends of tourism in Asia Pacific, low cost carriers would become one of the king makers of booming tourism (World Travel Organisation, 2006). LCC aim at stimulating demand particularly from fare conscious leisure and business travelers to widen existing markets or to develop markets neglected by competitors. For instance, LCC open more routes and offer flights at a higher degree of frequency. The emergence of LCC has created a gradual evolution in European tourism. According to an article Budget airlines have transformed tourism in Europe (Hotel Marketing, 2006) Statistics show that in 1994 less than 3 million passengers used LCC in Europe, by 1999 this figure increased to 17.5 million and 85 million in 2003, and a year later there was a further rise of 24% to 107 million. 6. Conclusion Most of the travel destinations rely almost entirely on air services for their visitor traffic. The total economic impact of travel and tourism can be assessed by measuring current and capital expenditures in each of the fields including those by consumers, businesses, and government. The adequate system of air services is an essential requirement for the successful development of tourism to many destinations. The emergence of low cost carrier contributed to the increase in tourist arrivals as it caters to the different markets of consumers. There is a powerful synergy between the development of international air transport and international tourism. References Annoymous (2007, February 23). Mauritius expects euro 828m from tourism this year. Afrol News. Retrieved from http://www.afrol.com/articles/24468 Annoymous (2006, November 16). Budget Airlines have transformed tourism in Europe. Hotel Marketing. Retrieved from http://www.hotelmarketing.com/index.php/content/article/061117_budget_airlines_have_transformed_tourism_in_europe/ Balalia, A. E. (2009). Cooperation between the Public and Private Sector Key Element for Travel Tourism in the context of Global Economic Crisis. (pp. 1 16). Bull, A., (1992). The Economics of Travel and Tourism. Melbourne: Pitman Publishing. Fletcher, J., (1999). Input-Output Models, in: Baum, T., Mudambi, R., (ed), Economic and Management Methods for Tourism and Hospitality Research. Chichester, New York, Weinheim: John Wiley Sons Ltd. Hanlon, P., (1999). Global Airlines: competition in a transnational Industry. Oxford, Butterworth-Heinemann. Holloway, C., Taylor, N. (2006). The Business of Tourism, 7th edition. Harlow, Prentice Hall. IATA, (2003a). Sustainable Development a balancing act. Available from: http://www.iata.org/soi/environment/sustainability.htm [Accessed 28.06.2003] IATA, (2003b). Fast Facts the air transport industry in Europe has united to present its key facts and figures. Available from: http://www.iata.org/pressroom/pr/index [Accessed 28.06.2003] Ioannides, D., Debbage, K. G. (1998). The Airline Industry and Tourism by Wheatcroft, S. An Economic Geography of the Tourism Industry: A Supply-side Analysis (pp. 157 176). New York, NY: Routledge. Okech, R. N. (2008). The Impact of Transportation on Tourism. Journal of Tourism, Volume IX, No. 2. Pender, L., Baum, T., (2000). Have The Frills Really Left The European Airline Industry?, in: International Journal of Tourism Research, 2 (2000), p. 423 436. United Nations Environment Programme (2003). The economic impacts of tourism. Available from: http://www.uneptie.org/pc/tourism [Accessed 17.06.2003] World Tourism Organization (2006). Mega-trends of tourism in Asia-Pacific. Madrid: World Tourism Organization.

Solutions in Higher Education Essay -- Education, Training Faculty

Senge’s (1990) characterization of controlling versus learning organizations helps illustrate the challenge Medtech faces in making the shift to a learner-centered college with outcome-based classroom practices. When new and expansive patterns of thinking are nurtured, collective aspiration is set free (1990); however, Harris and Cullen (2008) state that the work environment at many colleges is quite to the contrary. So our questions are the same as stated by Boyer (1987) nearly three decades ago, â€Å"Is it possible for students to become independent, self-directed learners, as well as, how can faculty improve their teaching so as to encourage creativity and critique? For the purpose of this project, I will make the assumption that the answer to the first question is yes, and therefore, deal primarily with the second. â€Å"If we accept the premise that the learner-centered class is a microcosm of the learning organization, then it follows that the professional development of leadership should reflect professional development of teachers (Harris & Cullen, 2008). This can only be accomplished through concrete mechanisms for effecting change. The problem identified for this project stems from Dr. Terry O’Banion’s (2010) statement, â€Å"we cannot assume students are learning†. I identified that existing teaching and assessment often does not achieve the learning objectives required for the courses due to the hiring of faculty who are experts in their field; however, are not trained educators. In the past, tradition dictated that knowledge of the discipline was sufficient for the transmission of knowledge to students; however, this can no longer be taken for granted. The recommended solution is to implement a process for the shift from traditiona... ...the communication to the students will be through the updated syllabi and implementation of new practices in the classroom. Finally, the campus will host an open house on-site for all affiliate partners that include classroom demonstrations that will highlight the new practices. In addition, the presentation will include an explanation on how the new practices benefit the partners with externs and potential employees who have the critical thinking skills required for on the job success. Welsh (n.d.) reflected on a higher education that was static in the mid-twentieth century as he admits that is not so anymore. His charge is that change is necessary today for higher education to remain vibrant. The entire institution must become learner-centered and by initiating incremental steps, immediate rewards, and links to intrinsic motivation we will achieve that vision.

A State Lottery is the Best Way to Raise Money for Education

Lottery is often perceived as a dishonest and seedy project that can create serious social problems including economic distress and gambling addiction (Clotfelter and Cook, 1989, 37).It is thus natural for lottery to be hotly debated, sensational, and controversial. It actually makes the society divided on its acceptance whether legally or morally. Despite these facts, let it be stated that a state lottery is the best way to raise money for education.To begin with, it is ideal to state that those who advocate that state lottery is not the best way to raise money rely upon two assumptions. They say that by doing so shall be impractical and immoral to the eyes of society. First of all, they believe that state lotteries are not designed or created for the purposes of supporting education. And second, receiving money to educate children from such a means like gambling or lottery does not seem ethical and proper.To refute these assumptions, let it be stated that state lottery is actually a practical and feasible way to fund education.   The truth is that even as early as the eighteenth and nineteenth centuries, state and municipalities held legally sanctioned lotteries to finance public projects such as roads, bridges, canals, courthouses, hospitals and schools (Blanche, 1950, 71; Kaplan 1984, 92). They believe that it is a very efficient to fund such projects the government is not capable of fully doing so.It is actually admitted that state lottery has a dark and immoral reputation having graft and corruption inherent parts of it. People have been saying that state lottery is a bad image for funding education. However, people do not realize the fact that funding education is a good image for lottery. People have a perception that lottery is all about winning the jackpot.However, lottery as a legal means to an end is socially acceptable. Records show that in 1992 that the only reason sales in lottery increased is because of the Common School Fund Law which grants a large percentage of state lottery profit for education (Illinois State Lottery 1992, X). This is not using education to increase sales but rather, it is the means for education to flourish.In conclusion, state lottery is the most efficient and productive way to raise money. This is because the government has already been doing this legally for a long time. The government has been doing this not only for education but in other aspects as well. And also, despite its negative image, state lottery has already been socially accepted in society. WORKS CITED1)  Ã‚  Ã‚  Ã‚  Ã‚   Blanche, Ernest E. Lotteries, Yesterday and Tomorrow. Annals of the American Academy of Political and Social Science 269 (1950): 71–76.2)  Ã‚  Ã‚  Ã‚  Ã‚   Clotfelter, Charles T., and Philip J. Cook. Selling Hope: State Lotteries in America. Cambridge, Mass., Harvard University Press, 1998.3)  Ã‚  Ã‚  Ã‚  Ã‚   Illinois State Lottery. 1992 Annual Report. Springfield: Illinois State Lottery, 1992.4)  Ã‚  Ã‚  Ã‚  Ã‚   Kaplan, H. Roy. The Social and Economic Impact of State Lotteries. Annals of the American Academy of Political and Social Science 474 (1984): 91–106.OUTLINEI.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Introduction :Thesis – A state lottery is the best way to raise money for education.II.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   BodyA)  Ã‚  Ã‚   State lottery is impractical and immoral in the eyes of society.B)  Ã‚  Ã‚   State lottery has been used in the past t o fund schools and other projects.C)  Ã‚  Ã‚   Funding education is a good image for state lottery.III.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Conclusion–  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   State lottery is the most efficient and productive way to raise money and is socially acceptable.   

MOTORBUS Company: Que Sera Sera Essay

I. Point of View This study should be observed in the perspective of Engr. Hermogenes Ancheta. His situation is very critical since all of the burdens of the Maintenance Department are lying on his shoulders. Therefore, the researcher should specifically view themselves as Engr. Hermogenes Ancheta in considering some solutions and recommendation and finally offer the proper, distinct and probable plan of action. II. Time Context Since the company will be fielding an additional 50 new buses in a month, Engr. Hermogenes Ancheta should settle all misfits and do the recommended plan of action within 30 days. That timeframe will give Engr. Hermogenes Ancheta the perfect decision that he can get to come up with a perfect solution. This problem needs a lot of thinking and analyzing. III. Statement of the Problem The MOTORBUS Company: Que Sera Sera is a route of bus from Manila via Isabela. Que Sera Sera means â€Å"What will be, will be†. Engineer Hermogenes Ancheta has just received his appointment papers from his new immediate superior, the Vice-President for Operations, he has been promoted from Assistant Manager to Manager of the Maintenance Department. After congratulating him from his promotion, his boss gave him a verbal directive that he should put some order in his department and make and make it work in the most effective and efficient manner as possible without incertitude. Engineer Ancheta has just passed the board examination for Mechanical Engineering when he joined Motorbus Company in 1993. By June 1995, he informed his former classmates at the University of Santo Tomas that he has promoted as Assistant Manager for Maintenance. He had promoted from Assistant Manager to Manager when Engineer Gaudencio Inductivo, who in turn to be at 62 years old. After the approval from VP for operations, the next day after the approval of Engineer Inductivo retirement, Engineer Ancheta received an appointment papers promoting him to be a Manager. By the time on his duty as a manager he inspect the storage room and he found the uneven supply of parts. Some parts were in excessive quantities and some important ones were inadequately stocked and the corner room contains a big volume of obsolete parts. The problem now is that how he handle the operation most effectively when he’s just new to his job, while there are 50 more buses added in the route for 100 buses will servicing the various routes assigned to Motorbus Company. IV. Statement of the Objectives To settle the disputes with the maintenance personnel To convince the maintenance personnel to not quit their jobs To innovate and improve the old method of purchasing To fix problems regarding inadequate, excessive and obsolete parts in the stock room V. Areas of Consideration Engineer Hermogenes Ancheta as a Mechanical Engineering Graduate he then work in a Motorbus Company as Assistant Manager of Maintenance Department. By the year 1993 when he joined the Motorbus Company, he passed the Board Examination for Mechanical Engineering course. He then informed his former classmate from University of Santo Tomas by year 1995 as he promoted Assistant Manager for Maintenance. The former Manager of the Department Engineer Gaudencio Inductivo, joined the company since it started the operations in 1989. A total of ten buses began plying the Manila-Isabela route. A maintenance unit was put up the Manila in Sampaloc. Another unit serves the Ilagan, Isabela terminal. Each unit has a full-time mechanic and one assistant. When a company bus comes in for repair, the mechanic diagnoses the various automotive systems in the bus and later produces a list of parts needing replacement. The mechanic sends the list to Engineer Inductivo, who, in turn, forwards the same to the company accountant for approval of the purchase request. Often times, Engineer Inductivo performs the actual purchasing himself. Later, he sends the purchased items to the mechanic who made the request. The maintenance units were operating normally until 40 new buses were procured by the company in 1993. Since then, every maintenance was so busy that they threatened to quit their jobs unless additional mechanics and assistants were recruited. By the end of 1993, each unit has a personnel complement of 5 mechanics and 5 assistants. But with current developments, the old method of purchasing was not improved. Purchase request started to embroiled, the file endorsed become discreet. Mechanic and drivers began complaining to the VP for Operations about the delays in the delivery of needed parts. The VP (Vice-President) for Operations immediately sent a note to Engineer Inductivo ordering that the problem should be resolved immediately. Engineer Inductivo was hard pressed and he could not offer an immediate solution. The next day, Engineer Inductivo informed the VP for Operations that he is requesting for the approval of his application for retirement as he is already 62 years old. The VP forwarded the request to the President with an endorsement justifying the request. On the same day, the request for retirement was approved. The next day, Engineer Ancheta received his appointment papers promoting him to Manager. During his first appointment as a Manager the first thing Engineer Ancheta did was to inspect the storage room for parts. He found out that the room was full of uneven supply of parts. Some parts were of excessive quantities, while some important ones were inadequately stocked. A corner of the room  contains a big volume of obsolete parts. At the end of the day, Engineer Ancheta was informed by the VP that the company will be fielding an additional 50 new buses within 30 days. This will mean that by next month about 100 buses will be servicing the various routes assigned to Motorbus Company. Engineer Ancheta is now mulling over how he will make the operations of his department as efficient and effective as possible. The areas of consideration are the ongoing disagreement with the maintenance personnel, the old system of purchasing applied in the company and the mountain of problems about the inventory of parts. VI. Assumptions â€Å"What will be, will be†, this is the meaning of Que Sera Sera was derived from a Spanish song. So, this is the word that really bind in his mind with the luck that came up with Engineer Hermogenes Ancheta that he became appointed Assistant Manager to Manager. For that case it will happen someday in advance that Engineer Ancheta will become the Manager of the Motorbus Company and that what will be happened after the retirement of Engineer Gaudencio Inductivo. For what happened to Engineer Ancheta is a time of luck that he knew someday he will become a Manager for he work a good Assistant Manager so the company President trusted him so much that he will be the next to be appointed as a Manager of Maintenance Department because he already knew how to run and operate the business pertaining to Motorbus Company most effectively in good service. As a new appointed Manager Engineer Ancheta work literally honest in his field of work so that the VP for Operations trusted him and for that time, the company will be fielding of 50 new additional buses. This means that the business was keep on growing for the President put the trust on Engineer Ancheta to handle the operations to make efficient and good service for the various routes using 100 buses assigned to Motorbus Company. This is what really the analysis that Engineer Ancheta is a successful upon doing his Job. VII. Alternative Courses of Action (ACA) For Engineer Ancheta since he’s just new on the job as appointed Manager, he must pondered on focusing in the operations of the Motorbus Company to be adequate enough to work with it efficient and more effective bus servicing through the Philippines. As a manager he must need to know the employee under his supervision like mechanic, asistant that they might work with no other reasons for them to give their support to the company. This is just giving him the idea that he need a better employee which has no other alternatives just to work with the company with their full time basis. For that reason they may work efficiently if they work together in helping each other in the company to support their needs to have a better foundation of Motorbus business infrastructure. They must conduct an additional training for the new employee that they may hire, just to make sure that the bus route will do a better service in travelling back to back to its destinations. The mechanic should had their support as a maintenance that every unit must be checked before they move on to their destinations. What will be, will be, that’s the theme that this company appparently symbolized. The determination of continous focus on the job is the best thing to do. VIII. Conclusion/Recommendation There you can see to it that the business shown an increase in numbers of buses and same as usual with the profit they will also gain a better than what they had recently when Engineer Inductivo’s in charge with the Management of the Motorbus Company. Aside from that, when Engineer Ancheta is appointed as a new Manager he’s now on his way to make a decision like a real boss of the company, for that case his order is the way that the President of Operations will be respected. For the President knew that he is  an honest manager to be appointed to handle the operations pertaining with the Maintenance Department. Furthermore, I recommend that they must need another hired of new employee since the addition of a 40 new buses to be added on the route assigned to Motorbus company. No one should be able to quit, that he must need to convince his employee under his supervision as a result of a good performance in the part of a workforce. IX. Plan of Action The first step for Engr. Hermogenes Ancheta is to set up a meeting on his department. In this meeting, he will lay all of his proposition for the problems present in the department. To settle the dispute on maintenance personnel, Engr. Hermogenes Ancheta must hire additional personnel and staff since the company needs more manpower in 30 days. For the improvement of the old method of purchasing, Engr. Hermogenes Ancheta Mallari is to ask his sons and to influence them and ask Lastly, to fix problems regarding inadequate, excessive and obsolete parts in the stock room, Engr. Hermogenes Ancheta must perform an inventory. If there isn’t enough supply, the department must list all of the inadequate tools. If there is an excess, there is choice of just putting it in the stock room or the department can also sell it to retailers. And for the obsolete parts, they must be sold to junk shops.