Lgbt Individuals Access And Experiences With Their Identity

LGBT individuals access and experiences with services may be affected by their identity. Fredrikesen-Goldsen et al. (2014) stated, â€Å"In addition to discrimination in the larger society, LGBT older adults experience both overt and covert discrimination in health and human service settings. Discrimination within healthcare systems is a significant predictor of poor mental and physical health† (p. 93). In addition, due to ageism and heterosexism older LGBT individuals have less resources and services available to them, and they also may be afraid to seek out these services (Jessup Dibble, 2012). Feeling like they are pressured to be invisible and silent due to previous experiences of institutional discrimination and insensitivity from professionals may also cause older LGBT individuals from seeking out mental health services (Hash Rogers, 2013). In addition, many older LGBT adults feel the need to hide their identity of go â€Å"back into the closet† when receiving services or in long term care facilities which can lead to higher levels of psychological distress (Fredriksen-Goldsen et al, 2014). Hash Roger’s (2013) stated, Many older LGBT adults feel vulnerable in their neighborhoods; do not feel part of the gay community; experience the ramifications of ageism and homophobia; fear continued poor treatment as they age; and have strong, painful memories of and residual trauma from being criminalized, stigmatized, and terrified because of their sexual identity. Consequently,Show MoreRelatedLgbt Community : A New Culture Of Individuals943 Words   |  4 PagesFaces of American have changed, a new culture of individuals who identify as the LGBT community. LGBT stands for lesbian, bisexual, transgender and questioning. This new culture of individuals are free spirited individuals who want to be accepted as an Americans and exercise their constitutional rights. Not only is the world not acceptant of LGBT community most often the first sign of discrimination against these individuals start at home. Many cultures, races, and gender have battled it out on AmericanRead MoreChallenges Throughout Their Transition Of Being Expected1535 Words   |  7 Pagestransgender as an umbrella term used to describe variations of gender identities derived from your expected birth gender and societies expectations of that gender. Growing Up LGBT in America, stated that 26% of LGBT youth reported that the biggest problem that they face is not feeling accepted by their family, bullying and other school troubles, and the fear of being open and out about their sexuality. Twenty two percent of non-LGBT youth reported that their biggest problems are related to troublesRead MoreArticle 567 Of The 2009 Burundian Penal Code1450 Words   |  6 Pagesespecially surprising, because unlike other countries in the region Burundi did not have a colonial past of sexual discrimination. This is not to say that before Article 567, the Burundian homosexual community did not face significant barriers in access to care and prevention. However, the new law has amplified the challenges of preventing HIV/AIDS within this community, which in turn negatively affects the overall efforts for global eradication of HIV. Reports of AIDS in Burundi first surfacedRead MoreCyberbullying: Direct Victimization in Schools and to Specific Groups1287 Words   |  6 Pagesexamining bullying of LGBT youth, it is crucial to consider direct bullying and biased comments made by students. The most noticeable remarks used in schools is when the word â€Å"gay† is used in a negative way, usually to mean that something is â€Å"stupid† or â€Å"dumb.† About 70% of LGBT students state they have often heard these types of remarks. Direct victimization in schools happens more regularly among LGBT youth than among heterosexual peers. In a school climate survey of LGBT youth, students were askedRead MoreOverview Of The LGBTQ Community914 Words   |  4 Pages2016). Summary of Findings As individuals, we all face some of the same health issues, but according to (Fredriksen- Goldsen, 2016 ), LGBT communities have some unique needs that must be addressed because of earlier experiences.. Many individuals from the LGBTQ community have spent time inappropriately diagnosed and placed in environments that they didn’t belong in such as mental health hospitals because they were identified as mentally ill do to their gender identity (Fredriksen-Goldsen, 2016). Read MoreGeek Masculinity And Its Effects On Society836 Words   |  4 PagesSubcultures are male-dominated, a space for working class boys to gain status by exalting their masculinity where they can have access to power, status, and prestige. As a result, subcultures glorify traits associated with males such as toughness, delinquency and bravery all the while demeaning traits associated with femininity. This phenomenon is known as the cult of masculinity, which puts females into a â€Å"structured secondarine ss†. There is a male privilege among subculturists because of this cultRead MoreThe Prevention Of Violence And Discrimination Based On Sexual Orientation And Gender Identity1713 Words   |  7 Pagesand discrimination based on sexual orientation and gender identity Student Officer: Sarah Lim Position: Chair of the Social, Humanitarian and Cultural Committee ________________________________________ Introduction: Gender identity and sexual orientation is one of the more stigmatized and marginalized aspects of self-expression for any human in our society today. A state or country with a more liberal take on the expression of gender identity and sexual orientation tends to be more prosperous, in termsRead MoreTransgendered in America Essay832 Words   |  4 Pagesgroup of the LGBT is still being represented poorly by the media. According to GLAAD, they are being depicted as villains, sex workers, and are still victims of offensive jokes. A friend I interviewed even claimed that people like her are the most looked down-trodden affiliates of the LGBT! This group is called transgendered. They are one of the most misunderstood and least respected groups in America today. First off, according to isna.org, transgendered is defined as an individual who do not characterizeRead MoreThe Prevalence Of Physical And Sexual Violence Essay1217 Words   |  5 Pagesdisadvantaged socioeconomically in positions of subjugation, while furthering the material conditions in which such people face a state sponsored violence that spreads socially, culturally, and transnationally. In the context of the United States, the lived experience of such maligned communities is in part defined through the reception of violence, interpersonally and impersonally, from the youngest of ages. This is a substantiated fear that continues through one’s lifetime, as punishment for deviant sexualRead MoreAging Lgbt Social Service Needs And Issues1663 Words   |  7 PagesAging LGBT Social Service Needs and Issues: An overview of San Bernardino County INTRODUCTION Problem Statement Today, falling birthrates and advances in medicine have made adults 65 years and older one of the fastest growing populations in the United States. According to Grant, J. M., Koskovich, G., Frazer, M. S., Bjerk, S. (2010), â€Å"nearly 37.9 million Americans are 65 or older, representing 12.6% of the population, or one in eight Americans† (p. 19). Furthermore, the aging population is faced

The Pearl Literary Essay Free Essays

â€Å"But in the song there was a secret little inner song, hardly perceptible, but always there, sweet and secret and clinging, almost hiding in the counter-melody and this was the song of the pearl that might be, for every shell thrown in the basket might contain a pearl† (Steinbeck 17). This is something that might forever deceive us, because of its ‘sweet’ counter-melody. This is the deception of money. We will write a custom essay sample on The Pearl Literary Essay or any similar topic only for you Order Now It still happens today- people confuse money with power, because in some way, money can lead to power, and it’s not always a good thing. Money is not the answer to everything, as it can serve to beguile people, confusing them between what they think they want, and what they really do want or need. In the book ‘The Pearl’ by John Steinbeck, Kino became blinded by the outside sheen of the pearl. â€Å"The shell was partly open, for the overhang protected this ancient oyster, and in the lip-like muscle Kino saw a ghostly gleam, and then the shell closed down† (Steinbeck 18). This ‘ghostly gleam’ is the power of the pearl, and it started to delude Kino little by little, starting from the point of where he had first seen the pearl to where it had cost him something very dear to him- his son, Coyotito. Kino originally saw the pearl as a practical method to improve his and his family’s life, however later, he saw it only as a method of survival, and in the end, Coyotito dies because of this. Only at the end had Kino realized the power of the pearl, but this realization was of no help at the end, as everything was done. Money really is not everything, and in Kino’s case, it had caused death. Take the lottery, for instance. Everyone wants to win the lottery- the chance to win it big and be rich, and not have to live tight and counting every single penny. If you hit the jackpot, you could simply live off the interest and not have to worry about a single thing. Now, applying this to ‘The Pearl,’ Kino and Juana had basically nothing; they lived in a hut that had a dirt floor, and this hut could have been destroyed in one strong gust of wind. Their house would have been blown away, and then what? And it’s not only them who live that way. Members of their entire community live just as Kino does, and they are just as content. Their village of La Paz was all pretty much dirt poor, and if even one of its members hit it big, it would represent a huge thing for their entire wellbeing. With the pearl, Kino saw not only wealth, but a healthy and prospering future, especially for Coyotito. It would have also been a big event for the entire village. The thing is, Kino only saw these things through the pearl. What does that mean? It means that he wasn’t able to see a happy future for him and his family without the pearl. What does that mean? It means that without the pearl, they were still basically nothing. But Kino’s face shone with prophecy. ‘My son will read and open the books, and my son will write and will know writing. And my son will make numbers, and these things will make us free because he will know– he will know and through him we will know’† (Steinbeck 26). ‘Through him we will know,’ Kino says this, and when he says this, he means that only through Coyotito can they know. Doesn’t that represent a LOT for them and the community? What if these things did not in fact come to pass? Then they would have to start over, and live with these times of incognizance playing over and over in their heads. There is a lot hanging on the pearl- it’s either all or nothing. That’s what the pearl seemed to represent, and in the end, they got nothing. Coyotito was a large part of their life, and what they wanted from the pearl had a lot to do with him. This time, they would have to start over without Coyotito. And also, this would especially hurt Kino. Even if nothing particularly dreadful came to pass, Kino would probably feel horrible about his ignorance and how he got his and his family’s hopes up- all for nothing. He would realize how the pearl had deluded him until this moment, and would live in embarrassment for the rest of his life. In the pearl he saw how they were dressed- Juana in a shawl stiff with newness and a new skirt, and from under the long skirt Kino could see that she wore shoes. It was in the pearl- the picture growing there. He himself was dressed in new white clothes, and he carried a new hat- not of straw but of fine black felt- and he too wore sho es- not sandals but shoes that laced. But Coyotito- he was the one- he wore a blue sailor suit from the United States and a little yachting cap such as Kino had seen once when a pleasure boat put into the estuary. All of these things Kino saw in the lucent pearl and he said, ‘We will have new clothes. ‘† (Steinbeck 24). These wishes are material wishes, wanting new clothes, and wanting to be married. To think, the first thing to want to do when you get rich is to get married and get new clothes. Doesn’t that inform us, the reader, of Kino and Juana’s current monetary situation? These things, wanting new clothes, wanting to get married, wanting their son to go to school.. these are all things that he would not be able to do without the pearl, and these are things that most likely all of their village people could not do. And then, near the end, Kino’s instincts change rapidly from human like to animal like, living only on his instincts and guts. â€Å"Against the sky in the cave entrance Juana could see that Kino was taking off his white clothes, for dirty and ragged though they were they would show up against the dark night. His own brown skin was better protection for him† (Steinbeck 83). Camouflaging, not exactly something that we would all worry about on a daily basis. The fact that Kino takes what he wears into account against the enemy is something to think about, and it really shows how his instincts change. At this point, survival was the only thing he worried about. And lastly, Kino had not taken Juana’s warning about the pearl earlier. Juana had seen through the pearl- it had not deceived her. â€Å"Evil faces peered from it into his eyes, and he saw the light of burning. And in the surface of the pearl he saw the frantic eyes of the man in the pool. And in the surface of the pearl he saw Coyotito lying in the little cave with the top of his head shot away. And the pearl was gly; it was gray like a malignant growth. And Kino heard the music of the pearl, distorted and insane† (Steinbeck 89). This shows that only at the end had he realized the actual appearance of the pearl. It had the power to enrich their lives and it also had the power to destroy what was important to them, and Kino had only seen the possible good outcomes of the pearl, and had hence been blinded. And by saying that he had been blinded does not mean that he had lost his sight; rather that everything else had gone over his head, or rather, in one ear and out the other. He paid no heed to any possible bad outcomes with the pearl, and basically walked around with his eyes closed. We can all relate, but this is what the pearl had done to him, and realizing all of this at the end would not help. Coyotito had died, and there was nothing Kino could do to bring him or anything else back. His ignorance had cost him everything. The quote with which this essay had begun had basically summed up what Kino saw in this pearl- he saw a sweet outer and all of these wonderful prospects that could have come with the pearl, and also how he failed to see the potential risks. The pearl represented money and evil and greed and all of the things that people today still are oblivious to. Monetary troubles back then are still evident now, and Kino made a wrong turn that most, if not all of us had or will take some day. However, our mistakes might not cost so much as Kino’s; in return for Kino’s wrong turn, he lost his son, Coyotito, and instead gained a lifetime of guilt and regret. He himself changed, and not many of us would say that he changed for the better. In fact, no one can say if he changed for the worse, either. â€Å"And the music of the pearl drifted to a whisper and disappeared† (Steinbeck 90). How to cite The Pearl Literary Essay, Essay examples

My Dirty Room free essay sample

The most untidy place I know is my room. It is home to dust and a tourist spot for germs. As you walk towards the door and touch the knob you will find some green go and super sticky. When you open the door you wont only feel horrified but dizzy. This is because the smell which I couldnt find where it was coming from. It is fine until you dont faint. The first thing you see is my TV which is located in the corner of the wall where my cockroaches dwell. Placed on the TV is my collection of the bubble heads and maybe a sock or two.What supports my TV is a fine wooden drawer and one of the drawers is slightly open. This is because something is stuck behind it and no one is ready to take it out; a typical family problem. We will write a custom essay sample on My Dirty Room or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As you enter I warn you, watch your step as there maybe something sore for your eyes. In front of my TV is my bed, but I call it a coat rack. You may find hats, caps or a stinking rat! Under the bed are my school books where I use them as support. On your left will be my metal cupboard which has thousand stickers from Harry Potter to Mackey Mouse of all efferent colors.In my cupboard you wont find clothes, but you will find Junk which may have expired over more than two years. My favorite thing in my room Is my rug, it acts like a red carpet for superstars but I like It because It Is my emergency trashcan. If I accidentally drop something, I quickly sweep It under my rug, swiftly. I have windows and curtains but dont use It to look out. My windows Is cracked on one side and scratched on another. Well, my curtains are really towels hanging around.And on one side of my room Is my wall, on this wall, I put posters, I draw with pencils, I spray paint and smash with a hammer. I put my clothes In a special place. I place It under my study table as my cupboard space Is already used up, If you bend down to take a peak, you will see a heap of clothes of different colors. If you are lucky you may find my snake Icing Chill who might have hatched eggs by now. People say my room Is a mess and my mother has been telling me to clean It up for a decade but I think It Is a new adventure everyday holding new disgusting surprises.

Nuclear Independence Day Essays - Nuclear Warfare, Nuclear Weapons

Nuclear Independence Day July 16th, 1945 the first A-bomb was discover until today, unclear weapon are playing a major part of the 20th century's most reliable military defense system. Throughout the past five decades or so, many strong military nations like United State, Soviet Union (USSR), China, France, England . . . seems very interesting to invest nuclear weapon than any other military weapon. It seems like a country without nuclear weapon wills no longer deserves the title of Great Power! A country is defenseless without nuclear protection. Over the last 50 years, nuclear weapons were developed that dwarfed the 1945 bombs in destructiveness, and major military powers stocked their arsenals with these arms. Every year the world spends 3,500 trillion dollars to restock their nuclear weapon power. Every year the world spends half trillion dollar to protect the weapon from unnecessarily exploration and stolen . . . From 1992-1996 total of 79 nuclear emergency research was recalled to NEST (Nuclear Emergency Search Team) for help. Term like "Broken Arrow", "Red Six" and " Landlord Access Red" are becoming the most common nuclear weapon warning recall used in NEST and NASA . . . The explosive power of a nuclear weapon comes from nuclear fission or nuclear fusion, or both--in the case of the HYDROGEN BOMB. A typical small nuclear weapon has the explosive yield of tens of thousands of tons (kilotons) of the conventional explosive TNT; a large nuclear weapon might have the yield of a million tons (megatons) of TNT or more. A single nuclear weapon can kill hundreds of thousands of people, and when carried on a ballistic missile, can travel intercontinental distances in less than half an hour. The deployment of tens of thousands of these weapons, primarily by the United States and the Soviet Union, has threatened annihilation with little or no warning. The devastating effects of nuclear weapons, however, may actually have deterred their use. Strategic (long-range) nuclear weapons include land-based intercontinental ballistic missiles (ICBMs), submarine-launched ballistic missiles (SLBMs), and the bombs and cruise missiles carried on long-range bombers. Many strategic ballistic missiles carry multiple warheads, called MIRVed missiles. Tactical nuclear weapons are shorter-range weapons allocated for regional use or for use in support of battlefield operations. France, Great Britain, and China each have small but significant nuclear arsenals, which include both strategic and tactical nuclear weapons. Israel is reported to have about 100 nuclear weapons. Other countries--India, South Africa, and Pakistan-- have the capability to make nuclear weapons. Iraq, Iran, and North Korea reportedly have made efforts to develop nuclear weapons. .. During the end of World War II, in November 1945 President Harry S. Truman decided to allow the bombs to be dropped in Hiroshima and Nagasaki because, he said, he believed they might save thousands of American lives. For maximum psychological impact, they were used in quick succession, one over Hiroshima on August 6, and the other over Nagasaki on August 9. These cities had not previously been bombed, and thus the bombs' damage could be accurately assessed. U.S. estimates put the number killed in Hiroshima at 66,000 to 78,000 and in Nagasaki at 49,000. Japanese estimates gave a combined total of 240,000. In 1960 Soviet Premier Nikita Khrushchev launched plans to supply Cuba with medium- and intermediate-range ballistic missiles that would put the eastern United States within range of nuclear missile attack. Khrushchev mistakenly assumed that the United States would take no action and when questioned denied that any missiles were being supplied to Cuba. By the summer of 1962, U.S. spy planes flying over Cuba had photographed Soviet-managed construction work and spotted the first ballistic missile on October 14. U.S. president John F. Kennedy consulted secretly with advisers, discussing options: invasion, air strikes, a blockade, or diplomacy. On October 22, Kennedy announced a naval blockade to prevent the arrival of more missiles. He demanded that the USSR dismantle and remove the weapons and declared a quarantine zone around Cuba, within which U.S. naval forces would intercept and inspect ships to determine whether they were carrying weapons. The United States was supported by other members of the Organization of American States. For several tense days Soviet vessels en route to Cuba avoided the quarantine zone, and Khrushchev and Kennedy communicated through diplomatic channels. Khrushchev wavered in his position, sending a message on October 26 in which he agreed to Kennedy's demands to remove all missiles, and then the following day he tried to negotiate other terms. Kennedy responded to the first communication, and on October 28, Khrushchev agreed to dismantle and remove the weapons from

Pros and Cons of Using Ethanol Biofuel E85

Pros and Cons of Using Ethanol Biofuel E85 Approximately 49 million ethanol flexible-fuel cars, motorcycles and light trucks were sold in the United States by mid-2015, yet many buyers still remain unaware that the car they own can utilize E85. E85 is 85 percent ethanol and 15 percent gasoline.   Ethanol is a biofuel that produced in the U.S. with corn. Ethanol fuel  is  ethyl alcohol, the same type of  alcohol  found in  alcoholic beverages.  It has been part of the nation’s fuel supply for almost 40  years. Research shows that ethanol may help lower fuel costs, improve air quality and increase octane. Ethanol can be used in any vehicle and is covered under warranty by every automaker in the U.S. Some cars can use more ethanol than others. What Is a Flexible-Fuel Vehicle A  flexible-fuel vehicle is  also known as an  alternative fuel vehicle  with an  internal combustion engine designed to run on more than one  fuel, usually, gasoline  blended with either  ethanol  or  methanol fuel, and both fuels are stored in the same common tank.   Vehicles That Are E85 Compatible The U.S. Department of Energy tracks fuel economy information and helps consumers perform flex-fuel cost comparisons and calculations. The department also maintains a database of all E85 compatible vehicles.   Flexible-fuel vehicles have been produced since the 1990s, and more than 100 models are currently available. Since these cars look just like gasoline-only models, you may be driving a flexible-fuel vehicle and not even know it. Advantages of Flex-Fuel Vehicles Switching to an ethanol-based fuel moves us further from using up our depletable fossil fuels and closer to U.S. energy independence. Ethanol production in the U.S. primarily comes from corn. In the American Midwest, corn fields are set aside for ethanol production, which has been shown to have a positive effect on job growth and stability. Ethanol is also greener than gasoline because corn and other plants absorb carbon dioxide from the atmosphere as they grow. The fuel still releases CO2 when you burn it, but it is believed that the net increase is lower. Any car since 1980 has been designed to handle up to 10 percent ethanol in the gasoline, letting you run that percentage of your miles on a domestic fuel rather than irreplaceable fossil fuels. Disadvantages of Flex-Fuel Vehicles Flex-fuel vehicles may not experience a loss in performance when operating on E85, in fact, some generate more torque and horsepower than when operating on gasoline, but since E85 has less energy per volume than gasoline, flex-fuel vehicles can get up to 30 percent fewer miles per gallon when fueled with E85. This means you will get fewer miles per dollar spent. If filling up with flex-fuel is what you want, then finding a flex-fuel station might be a little difficult. Only about 3,000 stations across the U.S. sell E85 at the moment and most of those stations are in the Midwest. To give you some perspective, there are about 150,000 gas stations in the country. Despite the promising research, there are still question marks regarding the agricultural impacts and real energy balance of growing crops to use as fuel.

Auditing and Assurance for Intermediate Accounting - MyAssignmenthelp

Auditors play an important role in ensuring that the Australian investors must be confident about their decisions for the investments. The high quality of the audit is being undertaken by the help of the quality audits that supports the quality of the financial reports and also enables the investors to investors. The construction of the work can be easily made by depicting the concerns which are contributed to the likelihood of the auditor (Horngren, 2014). Therefore the objectives can be easily outlined as per the Australian Auditing model and also the Auditing standards are also followed. The accountants and auditors are having a wide opportunity in the market as the companies have to prepare the financial report with the help of accountants and auditors. The Accounting rules and standards require that the companies have to appoint external auditors to determine and evaluate the fair value of the company. The stakeholders of the companies demand better tracking of the financial health of the company. The changes in the accounting rules, regulations and laws require help from the accountants and auditors by the companies (Weirich, Pearson, & Churyk, 2014). It has become very important for the organizations to present the financial report in an appropriate manner in front of the stakeholders. It has changed the accounting processes of many organizations, and they are depended on the accountants and auditors to prepare the financial statements. The opportunities can be easily explained in the form of the remaining auditing process which is being used for showing the unch anging of the decades that also enables them to have the appropriate test. This simply defines the categories of the auditing liaisons which is being used for the usage of the evolving technology. This simply undertakes the appropriate and actual verification of the payments that is being used for recording the information. The auditing profession in Australia operates under the co-regulatory regimes. The largest professional bodies: CPA Australia, the National Institute of Accountants and Institute of Chartered Accountants in Australia have in place codes of ethics and rules that governs the professional conduct of their members. ASIC provides direction for the registration of the auditors. Thus, the auditors have the wide scope to enter into the auditing profession. Any individual who wants to become an auditor is required to make the application for the registration to ASIC (Stice, & Stice, 2014). The individual should satisfy the requirements for the registration as an auditor which includes experience and educational requirement as per the ASIC. The individual should be capable of carrying out his/her auditing duties. ASIC have powers to determine and evaluate breaches of the rules and regulations by the auditors. Membership of the professional accounting body is considered as the legal requirement for becoming an auditor. The subparagraph 1280 (2)(a)(i) of Corporations Act states that members of CPAA or ICAA should satisfy the educational qualification requirements in order to be registered as an auditor. Most of the auditors are the members of one of the bodies. The professional bodies provide wide opportunity to the auditors in order to carry their auditing practices in an appropriate manner (Bodnar, & Hopwood, 2013). The accounting standards changes their rules, laws and standards which need to be followed by the organizations. The organizations have to appoint the accountants and auditors in order to prepare their financial statements as per the accounting standards. The Auditing and Assurance Standards Boards publishes and develops the auditing standards that are similar in framework to the accounting standards that are issued by the AAASB. The CPAA and ICAA have developed the joint code of the professional conduct as the ethical code (Ricchiute, 2006). The audit firms have to carry out their accounting process in an ethical manner which means fair representation of the financial statements. The audit firms also provide wide opportunity to the auditors to continue their auditing profession.   The audit firms have also provided with opportunity under the Australian Auditing Model.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The overall explanation is seemed to be revolving around the opportunities, and the challenges that are faced by the Auditing profession are discussed in this case with the help of the Australian Auditing Model. The use of the artificial intelligence system is also explained in this case which is showing the appropriate applications in the field of accounting and auditing. The preparation of financial statements in an appropriate manner is very much important for the organizations.   Bodnar, G., & Hopwood, W. (2013).  Accounting information systems. Boston: Prentice Hall. Horngren, C. (2014).  Accounting. Toronto: Pearson Canada. Parker, L., Guthrie, J., & Milne, M. (2008).  Accounting, auditing & accountability journal. [Bradford, England]: Emerald. Ricchiute, D. (2006).  Auditing. Mason, Ohio: South-Western/Thomson Learning. Stice, J., & Stice, E. (2014).  Intermediate accounting. Mason: South-Western/Cengage Learning. Weirich, T., Pearson, T., & Churyk, N. (2014).  Accounting & auditing research. Hoboken, NJ: Wiley.

Debt and Equity Financing - Advantages and Disadvantages Research Paper

Debt and Equity Financing - Advantages and Disadvantages - Research Paper Example It is of great significance that the ratios must be benchmarked against a standard in order for them to possess a meaning. Keeping that into account, the comparison is usually conducted between companies portraying same business and financial risks, between industries and different time periods of the same company. The company under consideration is Marvel Toys, and in this report the analysis of the financial performance of the company over the last seven years has been conducted in order to draw attention to various financial trends and significant changes over the period. The analysis is divided into three main categories: namely Profitability, Liquidity and Gearing. Profitability ratios identify how efficiently and effectively a company is utilizing its resources and how successful it has been in generating a desired rate of return for its shareholders and investors. Liquidity ratios measure the ability of the company to quickly convert its asset into liquid cash to settle its sh ort term liabilities. Whereas, the Gearing ratios identifies the extent to which the company is financed through debt and to what degree the operations are being conducted from the finance raised through raising equity capital or otherwise2. Following ratios have been used in order to evaluate the financial outlook of the company: Current ratio Acid-test (quick) ratio Collection period Inventory turnover Debt to total asset ratio Times interest earned Return on assets Return on Equity Fixed Asset turnover Total Asset turnover Gross Profit margin Net Profit Margin The profitability ratios of the company appear to be stable, but the company is facing liquidity problem as apparent from the ratios. Also, the company has more than 50% of its assets financed through debt. But the company has great earning potential based on which it has been decided to sanction the long term loan facility to the company. Answer to part A Financial Analysis Profitability Ratios    2011 2010 2009    Pro fitability Ratios Gross profit margin 20.18% 19.23% 20.14% Net profit margin 6.88% 6.15% 7.50% ROE 11.68% 12.20% 35.71% ROA 4.50% 4.36% 7.03% Fixed Asset Turnover (times) 2.04 2.27 2.53 Total Asset Turnover (times) 1.27 1.35 1.57 Gross profit margin is an analyzing tool which assists in identifying how effectively and efficiently the company is utilizing its raw materials, variable cost related to labor and fixed costs, such as rent and depreciation of property plant and equipment3. The ratio is calculated by dividing the sales revenue by the gross profit. The gross profit margin of the company was quite stable in the financial year 2009, but moving forward in the financial year 2010, the ratio has seemed to decline a bit. The decline in the ratio was primarily due to the decrease in the net sales of the company by 9% which caused the gross profit margin to decrease by around 0.91%. But the ratio appeared to show an inclining trend again the financial year 2011 as the company was ab le to curtail and manage its cost of sales although the quantum of its sales

Discuss how the four shipping markets are linked to each other Essay

Discuss how the four shipping markets are linked to each other. Demonstrate their interconnections using examples from the shipping industry - Essay Example This means that when before I can demolish 12 dirty ships in one year (at 1 month per ship), then if ships are easy to demolish and clean, they will take only 3 weeks to demolish. This means that I can demolish 1 ship every 3 weeks so in 12 weeks (3 months or 1 quarter) I can demolish 4 ships and in 1 year (12 months or 4 quarters) I can demolish 16 ships (4 ships/quarter x 4 quarters/year). That is 4 more ships per year. If I have the same number of workers, and I can demolish 4 more ships extra every year because it is easy to demolish 1 ship, then that means I can have more profits, right Again, this is an analysis of the effect of faster demolition of ships. Assume that today, we can demolish 12 ships a year. If there are 20 ships in the whole shipping industry that has to be demolished, then at the end of 1 year, we can demolish 12 and there will be only 8 ships left. The sales and purchase market will have 8 ships to sell or to buy. The freight market can also use these 8 ships.

Induction Plan Essay Example for Free

Induction Plan Essay The entire staff member must attend three hour of induction training. At the first two hour of the induction all the waiter, waitress and supervisor will need to combine to have their induction together. First I will welcome them to our organisation, briefly tell them overview of their duties, discuss the rule of our company, and an introduction to the benefits provided to all the employees. Besides that, I will take them to a tour around the restaurant and show them all the equipment in the restaurant. After that I will create an ice breaking session to let them introduce themselves to each other and chat a while with each other. In order to create team sprit among them, I will divide them in to groups to play a game or complete a task. A leader will be selected among them and groups with supervisor in it the supervisor will be the leader, but if the group does not have a supervisor in it they can just choose anybody to be the leader. After that I will ask them to have a role play, some of them will act as the customers whom are very hard to handle and some of them will be the supervisor or waiter of the restaurant. The people who act as the supervisor or waiter of the restaurant must find a way to settle the problem. They also need to switch their roles after they finish because every employee must have a chance to act as the customers and the waiter or supervisor of the restaurant. After the two hours of the induction programme, both waiter or waitress and supervisor need to have a separate induction programme in the next one hour. For the supervisors they will need to attend a briefing on how should they manage the restaurant and how they should treat their staff. I will also let them know what they should do when their staff did something wrong, how they should react in all kinds of situation and other important things that they need to take precaution while managing the restaurant. For the waiters and waitresses, they will need to attend a briefing on how should they treat their supervisor and what should they do if your supervisor does not do his or her duty as a supervisor. I will also let them know how they should react in all kinds of situation and other important  things that they need to take precaution as a waiter or waitress. A number of issues need to be decided in advance if an induction programme is to be successful . (Maimunah Aminuddin, 2009). So, I will make sure that the induction programme will go on smoothly. I strongly agree that, induction programme should be scheduled as soon as the new employee joins the company, the longer the delay, the less effective the programme will be. (Maimunah Aminuddin, 2009).

Differences And Effects Of Natural And Synthetic Fertilizers :: essays research papers

Differences and Effects of Natural and Synthetic Fertilizers At the core of the growth and germination of plants lie the nutrients they receive from the soil. The nutrients required for growth are classified into two groupings, macronutirents and micronutrients. Macronutrients are those that are needed in very large amounts, and whose absence can do a great harm to the development of the plant life. These nutrients include calcium, nitrogen, phosphorus, and potassium, and are very sparse in most soils, making them the primary ingredients in most fertilizers. The other, more common macronutrients are called secondary nutrients, as they are not of as much importance. Micronutrients, the other classification, consist of all the other elements and compounds required for sufficient growth, such as iron, boron, manganese, copper, zinc, molybdenum and chlorine. In some cases, these nutrients are found to be missing in soils, but it is extremely uncommon. As plants need to retrieve all of their nutrients from the soil, many methods have been developed in order to find ways to improve or change the soil to suit the plant's needs. Soil, in science as well as in common gardening, must undergo detailed inspection, to detect such things as the pH of the soil. A soil with a pH above 7.0 is called an alkaline soil, and will commonly kill plants. Mineral content, as mentioned above, is also a concern, and must be clearly monitored. After inspection, it is common for minor organic materials outside fertilizers to be applied, such as peat moss, ground bark, or leaf mold. It is after these steps that fertilization must occur, leading to a debate which has plagued gardeners and scientists alike: organic or chemical? Fertilizers, in both natural and synthetic breeds, are carriers of the primary and secondary nutrients that are found less often in even the most fertile soils. Fertilizers are mixtures that are mixed or applied to soil, thus greatly increasing its potency and maximizing plant growth. As mentioned before, however, there are both natural and inorganic fertilizers, all with varying effects. The compositional differences of these types are great, indeed. Natural fertilizers, as one would expect, are totally organic, and usually come from the manure of animals. These are the fertilizers that produced the forests of the world, among much other plant life in ecosystems, and have been used since ancient times. Chemical fertilizers are a more recent invention, consisting of carefully concentrated mixtures of nutrients, formulated for quick growth. These can take many forms, from powder, to "dirt", to even tablets! Natural fertilizers, as mentioned above, include the various types of manure and other animal waste products, as well as compost, which is a mixture

An individual written report on integrated marketing communication Essay

1. Introduction The purpose of the essay is to explore integrated marketing communications (IMC), its definitions and issues, and the importance of a target audience within IMC. It also demonstrates the perspectives of integrated brand promotion and the comparison between integrated marketing communications and integrated brand promotion (IBP). All these elements are supported by a number of organizations that are well- known in their industry. this essay provides and discuss some examples Communications Theory helps to understand the audience’s needs, emotions, interests and activities which are necessary to ensure the accuracy and relevance of any message. Simple communications theory shows a sender sending a message to the receiver, who receives and understands it. However, in real life, many messages are simply ignored, misunderstood or fail loss (Multimediamarketing, 2014) 2. Integrated marketing communications (IMC). IMC is a developing method shown to demonstrate the benefits of marketing communication across all functions of a company that affects customer needs. One of the definitions of IMC is ‘’ the process of managing all sources of information about a product, service to which a customer or prospect is exposed, which behaviorally moves the consumer toward a sale, maintains customer loyalty’’ (Thorson,1996). According to the above definition, integrated marketing communication focuses on behavioral responses from the customer and builds relationships between customer and brand. Another definition of IMC is â€Å"a concept of marketing communications planning that recognizes the added value of a comprehensive plan that evaluates the strategic roles of a variety of communication disciplines-for example, general advertising, direct response, sales promotion, and public relations-and combines these disciplines to provide clarity, consistency, and maximum communications impact† (Marketing Executives, 2014). This  definition mentions some of the components of integrated marketing communications such as advertising, direct response, sales promotion, and public relations.by brining together all these tools, one can achieve an effective campaign. IMC is directed by its use of different medias to send out the message about one product. 2.1 IMC and organizations The organization can benefit from IMC by consolidating its image, developing a discussion and supporting its relationship with customers. There are many organizations that have been extremely successful and doing excellent jobs of integrating their communication efforts such as Ben & Jerry’s, Nike, The Body Shop, Banana Republic and Apple. These companies established strong brand images by their communication plans which have been an honest outgrowth of their corporate culture (Thorson, 1996). For instance, Guinness is the well-known Irish beer maker that applies the integrated marketing communications strategy. In 2007, it introduced with a campaign that used various media to develop messages and advertisements. Guinness developed ‘Its Alive; this idea extended across all of the communication’s channels. Also, instead of developing separate messages, communications and marketing campaigns for each type of mass media, it chose to improve one main message to interact with its target demographic, which savs time, money and resources (Marketing Executives, 2014) Another example for a company that uses an integrated marketing communication strategy is The Body Shop which has various values such as being against animal testing, protecting human rights and the environment. However, these values have not been communicated clearly to the target market. As a result, The Body Shop launched a campaigns focused on re-communicating those values more clearly and effectively, such as Love Your Body, Love Your Community (LYBLTC). 2.2 Target audience Successful business organizations that use integrated marketing communications have their style of reaching target audiences. They can develop and send messages that are valuable and well-presented, which may cause target audiences to express behavioral, attitudinal and emotional responses. For example, in the United Kingdom, O2, a mobile telecommunications company, developed a new campaign called ‘A world that  revolves around you.’ The main reason to create this campaign was prepay customers felt neglected. Approximately 50 per cent of O2’s customers took advantage of the campaign to benefit from the offer of a 10 percent refund of their quarterly top-ups. The target audience could understand the social media mix that was oriented around them. As a result, it created a successful media plan that involved email, SMS, MMS, online chat rooms and brand street events (Thorson, 1996). 3. Integrated brand promotion (IBP) Recently, more firms try to adopt an integrated brand promotion and avoid focusing on traditional mass media advertising. Integrated brand promotion is ‘’ the use of various promotional tools, including advertising in a coordinated manner to build and maintain brand awareness, identity, and preference’’(O’Guinn, Allen and Semenik, 2003) they mention different promotional tools that have been used instead of advertising, such as event sponsorship, direct marketing, sales promotion, and public relations. However, even though these new methods exist, we still require coordination with the advertising that remains. For example, Procter & Gamble, the company that started selling soap on the radio successfully shifted to selling soap on television. Today P&G sells many products besides soap. However, P&G’s customers have changed, and new IBP techniques are necessary for its brands. NBC Digital Networks and Starcom Media Vest Group are the partners P&G decided to work with to ensure that its brands are entrenched in the entertainment preferred by its targeted consumers. Additionally, P&G product promotions have moved to the Web like many other marketers by creating an online documentary series for its Pampers brand. P&G’s target audience is the couples who are expected to be prime prospects for P&G’s Pampers brand in the future. Integrated brand promotion tools are always preferred by marketers who directed at their target audiences (O’Guinn, Allen and Semenik, 2003) 4. Integrated marketing communication and integrated brand promotion Integrated marketing communications are often perceived as messages present in different mass media, and integrated brand promotion focuses on building a brand by looking at the purpose of that brand. These is All about identifying how the brand can improve consumer’s lives with its benefits, and create an experience for them that includes services, information, education and entertainment. It can build an entire  brand experience. IBP expresses the company vision and its personality by focusing on the brand that is the foundation for integrated marketing communications. Furthermore, IMC and IBP help companies generate more revenue because IMC achieves companies’s objective in increasing the return on marketing spending and IBP can make the brand more appeal and trustworthy (Thorson, 1996). 5. Conclusion This essay has examined IMC and IBP definitions, events and issues related to both strategies. Also, it describes the importance of audiences within IMC compared to IBP, and presented some successful industry examples, such as Guinness, The Body Shop, P&G and O2. 1089 words 6. References: Thorson, E. 1996. Integrated communication. Mahwah, N. J.: Erlbaum. Marketing Executives. 2014. Integrated Marketing: What It Is and Why You Should Embrace It – Part 1. [online] Available at: http://www.marketingexecutives.biz/integrated-marketing-what-it-and-why-you-should-embrace-it-part-1 [Accessed: 11 May 2014]. Multimediamarketing.com, (2014). Integrated Marketing Communications (IMC). [online] Available at: http://www.multimediamarketing.com/mkc/marketingcommunications/ [Accessed 12 May. 2014]. O’Guinn, T., Allen, C. and Semenik, R. (2003). Advertising and integrated brand promotion. 1st ed. Mason, Ohio: Thomson/South-Western.

Business Need Business Communication Skills Essay

BUSINESS NEED BUSINESS COMMUNICATION SKILLS * BASICS OF BUSINESS COMMUNICATION – Communication skills have emerged as the most powerful set of skills to possess for accelerating ones career trajectory and speed of accomplishment in every walk of life. To prepare yourselves for a rewarding career in the broad field of management, it is even more essential to acquire, practice and exhibit high levels of communication skills in normal and crisis situations. Effective communication skills provide the ladder to the managers and leaders for rapid progression in their careers. Business communication is the sending and receiving of verbal and non verbal messages within the organizational context (Roebuck, 2001; Over, 2001; Murphy, Hildebrandt, & Thomas, 1997). Hanna and Wilson (1998) expanded on this definition, indicating business communication is a process of generating, transmitting, receiving, and interpreting messages in interpersonal, group, public, and mass communication contexts through written and verbal formats. Hynes (2005) stated effective business communicat ion is the key to planning, leading, organizing, and controlling the resources of the organizations to achieve objectives, and may be formal or informal in nature. Argenti (2007) discussed business communication functional aspects and found that over half of the heads of corporate communication departments oversee business communications functions that include media relations, online communications, marketing, special events, product/brand communications, crisis management, employee/internal communications, community relations, and product/brand advertising. The expanse and importance of business communication underscores the need for business education and business to collaborate in preparing business majors for the workplace. It is widely accepted that business management and business educators perceive communication skills as highly valuable to employees and organizations alike. In business organizations, numerous sources have reported that communication skills are critical to career success and a significant contributor to organizational success (Du-Babcock, 2006; Roebuck, 2001; Certo, 2000; Dilenschneider, 1992; Rushkoff, 1999). In academia, research  has shown faculty and administrators perceive that communication skills are very important to students’ eventual career success (National Association of Colleges and Employers, 2001; Gray, 2010). Despite the agreement in business regarding the importance of communication skills, evidence exists that long-term employees and those just entering the work force from college still lack these skills. Pearce, Johnson, and Barker (1995) reported fair to poor (the lowest two categories on a 5- point scale) communication and listening skills of managers and employees. Fordham and Gabbin (1996) interviewed 84 business executives and concluded that business students with apprehension about communicating are less likely to practice the communication and, therefore, are less likely to develop communication skills. * Objectives * Scope of Communication * Types of Communication * Significance of Communication Skills * Communication Process * Process at Communicators‟ End * Process at Communicates‟ End * Communication Model * OBJECTIVE – After perusing this unit, students should be able to: 1. Appreciate the vast scope of communication in modern world 2. Distinguish between the process of communication and exercise of power 3. Understand that one-way flow of information is a part of the overall process of communication 4. Identify different types of communications 5. Grasp the importance of communication skills in the life of an individual and enterprise 6. Recount the dividends that accrue from acquiring effective communication skills 7. Understand the sources that lead to multiple interpretations of oral and written communication * SCOPE OF COMMUNICATION – Communication as a subject of study has a very vast canvas. To different people, communication implies various areas of study, research and application: (1) It is a means of transportation from one place to another viz., moving men, machines, materials etc by surface transport like railways, roadways or by air or by sea. It is not uncommon to describe a region or a country backward in terms of means of communication because it is not serviced or well connected by railways, roadways, airways or seaways. (2) It also relates to means of sending / receiving messages, packets or parcels through post, telephone, telegram, radio, wireless or Internet. These means of communications have undergone rapid changes during the last few decades. Postal services have been revolutionized by courier services – same-day delivery, next-day delivery etc. Telephone services have become commonplace – one can talk to a person anywhere even one orbiting in a satellite without shouting. The mobile telephony and use of Internet has changed the way people talk and communicate with one another. They are changing the way business is done. (3) Communication is a major focus of attention for artists – singers, dancers, actors, painters, sculptors etc are all trying to communicate with their audiences. They Endeavour to win their attention and appreciation so as to secure attractive returns for their efforts. In managerial or business context, it is the science and art of communicating. Etymologically, communication as a word is derived from the word „common‟ in English or „Communis‟ from Latin. It means „shared by‟ or „concerning all‟. Thus communication is a process of „influencing others‟ to achieve common, shared objectives. These goals could be that of individuals, families, teams, departments functions and companies. Communication has emerged as a very powerful personal skill that individuals must acquire to be able to perform their duties and become efficient managers and effective 1. Communication and Power – Communication is also the most powerful input resource in an enterprise. The various resources, just to recount, are as below: 1 Men 2 Money 3 Materials 4 Machines 5 Methods 6 Management 7 Measurement 8 Message covering both information and communication flows 9 Motive Power 10 Motivational Leadership Messaging has emerged as the most important resource for, without it, nothing can be transacted anywhere. It is the lifeline of any society. It is the glue that holds companies, communities and countries together. There is another process that is also used to influence others – it is the use of authority or power. They say if person has power it shows because it quickly shows his influence or hold on others‟ opinion. However, it must be understood in its proper perspective. Power has been described as „a process of influencing others to do some thing that, left to themselves, they will not do‟. This process is, then, quite different from that of communication where we influence others as equals – members of the family, members of the inter-departmental teams or customers or fellow members of an association. The process of communication is greatly dependent on the skill of individuals who, as equal members, are in a position to influence others so as to compel, propel or impel them to work together to achieve common goals! (2) Communication as a two-way process Communication is a complete process – it starts with communicators sending messages to receivers, the „communicatees‟. An experienced sender of message, whether oral or written, would think of the audience as his customer. He would try to gauge or guess the kind of level of communication the receiver is comfortable with. Thereafter, he would craft his message in a manner and in the language, words, phrases and idioms that the receiver is familiar with. Each receiver of message is really a customer whose needs and wants should be as well known to the sender as it happens in a market place. Obviously, like the sender who chooses words, phrases and idioms from his vocabulary depending on own learning, experience and exposure, receiver also has his own mental filter that is the product of his learning, experience and exposure. To absorb the message in his mind, he does the abstraction of the message in to words, phrases and idioms that he is familiar with or has command over. This leads to his formulating his response to the message received. Once again, it goes through the mind filter and ultimately comes out of the communicatee and starts its return journey to the sender of the message. It conveys back what is understood by the receiver. A sensitive speaker is able to judge the reaction of his audience from the gestures, sounds and expressions of the audience – the way they sit, the way they yawn or the way they twitter their fingers etc. It is thus a complete cycle because it is a two way process. Until the full process has been gone through the process of communication is considered to be incomplete. (3) Information as a one-way process Information flow is another related process. Information is knowledge; it comes from the processing of raw data which records the events as they take place in every miniscule of an organization or an institution. Knowledge is power. The flow of information is considered to be an extremely powerful tool at the disposal of men at all levels of a business enterprise. However, difference between communication and information flows must be understood clearly. Whereas communication is a two way process, information is a one-way process. It is, therefore, half of the process. Yet it is used  very extensively in organizations. As businesses grow in size, complexity and dynamics, it is very difficult to ensure two way process all the time. Much of the time, information flows one way – downwards, upwards or horizontal along formal lines of command. These lines of command become the channels of information flows and serve as the cornerstones of communication, coordination and control. 2. TYPES OF COMMUNICATION Communication can be classified as below: Communication Verbal Non-verbal Communication ommunication Oral Written Body Language Communication Communication 3. SIGNIFICANCE OF BUSINESS COMMUNICATION SKILLS – Conversing and corresponding with people around is such a common activity that most of individuals are so pre-occupied with their daily routine that they do not stop and ponder over the immense advantages that business enterprises can derive from mastering the art and science of communication. Following payoffs are only suggestive: 1. Internal communication – Before the end of nineteenth century, businesses were small; they started growing in size from the beginning of twentieth century. Contemporary business enterprises are very large and have not only become multinational but also transnational in character. Besides, they have grown in complexity in terms of a wide array of products and services they deal in and the number of countries and  continents they are operating in. Also, arising from liberalizing of many national economies, global competition has intensified and the rate of change in market place has accelerated. Market forces have also become very dynamic, almost verging on chaos. 2. External communication – As a business enterprise in the modern society, it has to interact, pro-act or react to happenings in other institutions viz. 1 Government bodies, statutory / regulatory agencies, municipal authorities etc 2 Distributors, dealers and retailers 3 Customers, community and society at large 4. Communication skills as vital job requirement- Human beings are communicating all the time. Ability to express powerfully and influence the attitude and behavior of people for giving better performance on their jobs, has emerged as a job skill of critical importance for managers / leaders at all levels of management. Thus all employees are expected to: 1 Write good correspondence 2 Be good in oral conversation 3 Develop and cultivate powerful body language 4 Be able to sell ideas and products effectively 5 Be very good in weaning away customers from competitor and retaining them It is now increasingly understood that even specialists like accountants, engineers, technicians etc should have good communication skills. In the present day knowledge society, competitive advantage of acquiring excellent communication skills cannot and perhaps need not be emphasized! * Communication skills essential for promotion – Communication skills have emerged as the most critical prerequisite for  promotion to senior executive positions in the industry. Consequently, managers at lower rungs of organizations should also have good command over the spoken and written language of the business. As a general rule, managers should have the ability to make their communications heard, read or understood. * COMMUNICATION PROCESS – * In order to develop a deep understanding of the subject of communication, it is important that everyone understands the complete process of communication. Broadly, it has two parts: * Process at communicator end (Senders‟ Part) * Process at communications end (Receivers‟ Part) A GOOD DEBTOR IS A GOOD COMMUNICATOR Definition: Debtor is an expression used in the accounting world to specify a party who owes money to a company or individual. A debtor can be an entity, a company or a person of a legal nature that owes money to someone else – your business for example. If you have one or more debtors, that makes you a creditor. To put it simply, the debtor-creditor relationship is complimentary to the customer-supplier relationship. Definition: a person who communicates, especially one skilled at Conveying information, ideas, or policy to the public. a person in the business of communications, as television ormagazine publishing. Definition In this division, â€Å"collector† means a person, whether in British Columbia or not, who is collecting or attempting to collect a debt. Harassment (1) A collector must not communicate or attempt to communicate with a debtor, a member of the debtor’s family or household, a relative, neighbour, friend or acquaintance of the debtor, or the debtor’s employer in a manner or with a frequency as to constitute harassment. (2) Without limiting subsection (1), one or more of the following constitutes harassment: (a) using threatening, profane, intimidating or coercive language; (b) exerting undue, excessive or unreasonable pressure; (c) publishing or threatening to publish a debtor’s failure to pay. Disclosure to debtor (1) A collector must not attempt to collect payment of a debt from a debtor until the collector has notified the debtor in writing or the collector has made a reasonable attempt to notify the debtor in writing of (a) the name of the creditor with whom the debt was incurred, (b) the amount of the debt, and (c) the identity and authority of the collector to collect the debt from the debtor. (2) A collector must not initiate verbal communication with a debtor with respect to the collection of a debt until 5 days after the collector has sent to the debtor the written notice referred to in subsection (1). (3) If a debtor informs the collector that the debtor has not received the notice required under subsection (1), the collector must send that information to the debtor at the address provided by the debtor. Communication with debtor (1) A collector must not communicate or attempt to communicate with a debtor at the debtor’s place of employment unless (a) the collector does not have the home address or telephone number for the debtor and the collector contacts the debtor solely for the purpose of requesting the debtor’s home address or telephone number or both, (b) the collector has attempted to contact the debtor at the debtor’s home address or telephone number, but the collector has not contacted the debtor in any of those attempts, or (c) the collector has been authorized by the debtor to communicate with the debtor at the debtor’s place of employment. (2) The collector must not make more than one verbal attempt, under subsection (1) (b), to contact the debtor at  the debtor’s place of employment. (3) At the time a collector communicates with a debtor, the collector must first indicate to the debtor (a) the name of the creditor with whom the debt was incurred, (b) the amoun t of the debt, and (c) the identity and authority of the collector to collect the debt from the debtor. (4) A collector must not continue to communicate with a debtor (a) except in writing, if the debtor (i) has notified the collector to communicate in writing only, and (ii) has provided a mailing address at which the debtor may be contacted, (b) except through the debtor’s lawyer, if the debtor (i) has notified the collector to communicate only with the debtor’s lawyer, and (ii) has provided an address for the lawyer, or  (c) if the debtor has notified the collector and the creditor that the debt is in dispute and that the debtor would like the creditor to take the matter to court. Communication with persons other than debtor (1) Except for the purpose of obtaining the debtor’s home address or telephone number, a collector must not communicate or attempt to communicate with a member of the debtor’s family or household, or a relative, neighbour, friend or acquaintance of the debtor unless (a) the person contacted has guaranteed to pay the debt and is being contacted in respect of that guarantee, or (b) the debtor has authorized the collector to discuss the debt with the person contacted. (2) A collector must not communicate with a debtor’s employer except (a) for the purpose of confirming the debtor’s employment, business title and business address, or (b) for other purposes authorized in writing by the debtor. Time of communication (1) In this section, â€Å"statutory holiday† means a holiday, except Sunday, unless the holiday falls on a Sunday. (2) Except on the request of the person contacted, a collector must not communicate, either by telephone or in person, with the debtor, a member of the debtor’s family or household, or a relative, neighbour, friend or acquaintance of the debtor, or the debtor’s employer or guarantor (a) on a statutory holiday, (b) subject to paragraph (a), on a Sunday, except between the hours of 1 p.m. and 5 p.m. local time for the person contacted, or (c) on any other day, except between the hours of 7 a.m. and 9 p.m. local time for the person contacted. Cost of communication A collector must not communicate or attempt to communicate with a person for the purpose of collecting, negotiating or demanding payment of a debt by a means that results in the costs of the communication being payable by the person. Collection from person not liable for debt or in excess of amount of debt A collector must not (a) collect or attempt to collect money that exceeds the amount of the debt owing, (b) collect or attempt to collect money from a person who is not liable for the debt, or (c) if a person has informed the collector that the person is not the debtor, continue to communicate with that person unless the collector first makes all reasonable efforts to ensure that the person is in fact the debtor. Legal proceedings (1) If a debt has been assigned to a collector, the collector must not (a) bring or continue a legal proceeding for the recovery of a debt as plaintiff unless the debtor has been given notice of the assignment, or (b) bring a legal proceeding unless the collector first gives notice to the debtor that the collector intends to bring the proceeding. (2) A collector must not recommend to a creditor that a legal proceeding be brought, unless the collector first gives notice to the debtor that the collector intends to recommend that a proceeding be brought. (3) Nothing in subsection (2) affects solicitor-client privilege. (4) A collector must not directly or indirectly threaten, or state an intention, to bring or continue a legal proceeding for the recovery of a debt (a) for which the collector does not have the written authority of the creditor, or (b) for which there is no lawful authority. Removal, seizure, repossession and distress A collector must not do any of the following, whether on the collector’s  own behalf or on behalf of another person, directly or indirectly: (a) unless there is a court order to the contrary, remove from inside the debtor’s private dwelling any personal property claimed under seizure, distress or repossession, in the absence of the debtor, the debtor’s spouse, the debtor’s agent or an adult resident in the debtor’s dwelling; (b) seize, repossess or levy distress against personal property that is not specifically charged or mortgaged, or to which legal claim may not be made under a statute, court judgment or court order; (c) remove, seize, repossess or levy distress against personal property during a day or during the hours of a day when removal, seizure, repossession or distress is prohibited by the regulations. False or misleading information and misrepresentations In collecting or attempting to collect payment of a debt, a collector must not (a) supply any false or misleading information,  (b) misrepresent the purpose of a communication,  (c) misrepresent the identity of the collector or, if different, the creditor, or (d) use, without lawful authority, a summons, notice, demand, or other document that suggests or implies a connection with any court inside or outside of Canada. Additional prohibited practices A collector must not commit or engage in a prescribed act or practice.

How to successfully find your dream job abroad

How to successfully find your dream job abroad Nothing is more uncomfortable than leaving the familiar sight of your home country and venturing into uncharted lands. But part of getting by in this world is having a consistent source of income and sometimes that source may ask you to leave your comfort zone. There are plenty of reasons why some folks move abroad for a job. A career switch, a fresh start, or a promotion; whatever the case, you’ve decided to pack your bags and leave everything behind to settle in another country miles and miles away. Whether you are one of those that have spent their entire lives comfortably in their country or a wanderlust that loves to travel – there is a lot that you need to know before and after you move abroad for a job.  Here are some important things to know before moving abroad for a job.Before you moveMoving abroad is not as easy as packing your bag with five of your favorite outfits. It requires a lot of planning and research. To help you get started on your journey, the f ollowing are a few ways you can plan out your move:Analyze the job opportunity Before you even begin to stress about moving to another country, think long and hard about the job opportunity at hand. How bad do you want it? Are there similar opportunities in your city/country that you can take up? Because make no mistake, moving to another country is no easy task. You are effectively moving to an alien land with possibly no familiar face to lend a hand. But that shouldn’t deter you from taking the opportunity of a lifetime. What it should do is give you the push you need to do your research.Learn about your employer It should go hand-in-hand with step 1. You need to have a clear idea about your next employer. The internet makes it easy to access reviews via professional sites like Glassdoor and Linkedin. Follow what employees are saying. Pay special attention to reviews by ex-employees, learn what made them leave the company. It is a difficult reality but some employers pay sa laries late. It is particularly more distressing for foreign employees. They don’t have many, or at times no, family and friends to fall back on in times of economic struggle. Study your finances, identify your cost of livingYou’re in luck if you work for a multinational firm that is willing to help you with the costs of living abroad. For just about everyone else, it is essential that you research the costs associated with local properties on rent, commutes, and other household and living costs. Once you have a clear picture of the amount you need to carry on comfortably with your life, we recommend renegotiating your salary or looking for an alternative source of income to bridge the gap.It’s also important to consider the cost of an immigration visa. That expense might fall on you unless your company has a visa policy. The language barrierThere is a possibility that you could end up in a country that doesn’t speak the same language. For example, native English speakers who move to Japan find it a lot harder to fit in. In that case, your company may expect you to learn Japanese prior to the move.There is a steep learning curve, but with language learning applications (like Duolingo or Memrise) so readily available you’ll be a native speaker in no time!Learn about tax treatiesMost of us are completely aware of this, but most countries have bilateral tax treaties governing the amount that a non-resident is to be taxed on their income; determined by their origin country. The United Kingdom currently has over one hundred different tax treaties, and the United States has tax treaties where foreign nationals are taxed at lower rates, etc.   By learning about the different tax treaties between your home country and the country that you are moving to, you can avoid double taxation and (in some cases) benefit from a period of exemption.Understand the local cultureEach country has its own set of customs, values, and manners. Be it in the workplace or in a casual setting, understanding the local culture can help you avoid looking†¦unrefined.For example, some hand gestures that are commonplace in the United States could be seen as disrespectful or vulgar outside of its borders. Learn about what is (or isn’t) acceptable in your new homeland before you have an awkward encounter at the water cooler.Plan things out with your familyThings are somewhat more manageable if you are a single individual moving abroad. However, for those of us with family, it becomes essential to plan things out with them. If your family is staying back home while you move abroad for work, we recommend that you consider the cost of visiting home on important occasions or during emergencies.   Alternatively, if your family is moving with you, you should look into schooling options, activities, and additional household expenses tied with the move. When moving, you should look into possibly hiring a moving company, someone that specializes in moving and packing boxes to make the transition even smoother. Sell or rent out your existing propertyA vacant property indicates loss of possible income. Depending upon whether your move is permanent or temporary, we recommend that you consider selling or renting out your existing property. Renting out the property can allow you to reap the benefits of additional income, and can act as a safety net upon your return back home. Selling the property, on the other hand, can relieve you of the stress of managing a property from overseas and give you immediate access to a sum that can really come in handy with your move abroad.After you moveSettling into a new house, a new city, and an entirely new country is no easy endeavor. Thankfully there’s Google Maps to help guide you to the nearest grocery store or laundry service, but for everything Google doesn’t cover, we do! After the move, you’ll need to build a lot more than just your takeout menu collect ion†¦Build Your NetworkPerhaps the most significant benefit of relocating to a new country for work is being able to expand your network globally. If you only had connections in the U.S, now by moving to, for example, Australia, you are able to learn, interact, and network with people that spend their December enjoying hearty barbecues by the beach.In addition to building meaningful connections with foreign professionals, building your social network is also something that you should focus on. We recommend that you look into social events and meet up groups, and take part in leisure activities that can help you meet people with a similar mindset to yours.Remember! More connections lead to more job opportunities! Hopefully, with all of this information in your mental arsenal, the transition into your new home abroad will be as smooth as possible.About the Author: Jessica Hanson is the Head of Content for Hire A Box – a moving company based out of Sydney, Australia. In her spare time, she enjoys traveling around the world to different surf spots and sampling the local cuisine.

Free Trade Challenges in the NAIOS Region ( In-Class Exercise ) Case Study

Free Trade Challenges in the NAIOS Region ( In-Class Exercise ) - Case Study Example bring to your attention that my state have massively suffered from food and water contamination due to the effect that comes from use of biological agents by PWP.This has compromised the fish industry among others. The war with Rantania has frustrated any efforts of trade between the two countries. This has really affected our economy as some of our exports like carrots and tobacco have been banned from being imported to Rantania. Our oil is not as precious as it used to be as its facing price pressure from the discovery of off-shore oil and from alternative energy like hydropower in states like Lamar. Instability in the region has compromised foreign direct investments and trade with states outside our region. Under these conditions, my government was forced to enact legislation that not only raises revenue but also protects its citizens. We imposed a 45% tariff on all imported tobacco and 65 % levy on Oil and Oil related products. Due to concerns of water contamination, the importation of fish from Rantania and New Aldonia has been

Speaking to Inform Essay Example | Topics and Well Written Essays - 250 words

Speaking to Inform - Essay Example Are reportedly born with Sickle-cell Diseases, and statistically the larger pictures brings about 100,000 Americans in its purview. Half a century from now it would have been unimaginable to survive this disease, however, today owing to the interventions of technology and other screening programs it can be said that it is manageable to live with Sickle-cell Disease. The regular Red Blood Cells (RBC) are disc-like structures; they are tailor-made to move through the blood vessels with considerable ease. These RBC’s are rich in an iron content protein known as Haemoglobin, which in turn carries out the function of transporting blood from the lungs to the various parts of the body. Sickle cells result in Sickle haemoglobin, which are quite sticky and stiff in nature and impede the flow of the blood; which results in severe pain and a series of other infectious diseases and sometimes damage of the organ. Sickle Cell Anemia is a genetic disorder and continues to be present in an individual’s body for an entire lifetime. Individuals with the Sickle Cell Disease are known to be born with the Disease, inheriting two separate genes from either parent. Sickle Cell Anemia is not known to have a specific cure. Treatments that are available work towards reducing the symptoms and other related complications. Stem Cell and Bone Marrow Transplants are the most common treatments but the results are not assured. A Stem Cell disease must not be interpreted as a Sickle Cell disease simply because Sickle Cell forms on a part of stem Cell transplantations; Stem Cell procedures are merely used to cure auto-immune diseases like Sickle Cell. Hematopoietic cell transplantations are known to cure many of the genetic disorder and as compared to Sickle Cell is a larger purview of manifestations in a human

Application of the principles of health and safety to the operating Essay

Application of the principles of health and safety to the operating theatre environment - Essay Example The operating department practitioner (ODP) should be alert to any fears or apprehensions expressed by the patient and transmit such information to the surgeon (Lyons, 1997). The patient and his family should be encouraged to communicate freely with the physician. The preparation and care of the patient before surgery has one major goal to promote the best possible physical and psychological state of the patient prior to surgical therapy. To achieve this goal, the patient’s individual needs must be ascertained and his strengths and limitations evaluated. A plan of care can then be developed to assist the patient in adjusting physically and emotion ­ally to the surgical experience. Preparation for surgery should begin as soon as the patient is told that an operation is necessary. The anticipation of any surgical procedure will result in an emotional reaction  ­of some kind, and much can be done to allevi ­ate fears prior to admission as well as during hospitalization. The patient’s reaction will depend on many factors, including his person ­ality structure and his pattern of reaction to stressful events in the past. A surgical operation is a stressful situation in which the patient may believe that he is in danger of acute pain, serious damage to the body, disability, and death. In addition there is a fear of the unknown. This can be compli ­cated by fear of anesthesia or fear of separa ­tion from activities, family, and friends. The average patient also worries about financial problems, family responsibilities, and em ­ployment status. Anxiety will usually increase as the time for surgery draws near. The ODP can assist the patient, his fami ly, and surgical personnel by listening to the patient and helping him to verbalize his fears. Often the patient only wants the opportunity to acknowledge his fears to a caring, under ­standing, and accepting person (Saylor, 1975). The evening before surgery the

Boeing Case Study Essay Example | Topics and Well Written Essays - 1000 words

Boeing Case Study - Essay Example It is evident from the study case, that the problem in Boeing was affecting different processes within the company. The whole company was in doubt; the previous admirable performances were ceasing. The stock had previously risen by 6.7%, and it was beginning to fall drastically. The company later began undergoing a series of changes. This was after the company was unable to meet the prevailing demand. It tried its best by doubling it capability, but all was in vain. It got to the extent that the company had stop producing the 747 for 20 working days. This was to the company as it lost a lot of money. From the arguments from the acting president, this was a result a poor organizational structure. Other activities casing the problem are lack of communication. In reference to the culture of the company, it has been doing well through acquisitions, thus forming integration among different companies. The aim of the strategy was to extend its reach, therefore, making the company stronger t hat its opponents. These activities made the company lose the culture. It merged with different organizations, such as the McDonnell Douglas in the year 1997. The step made the company change its operations, as well as, its management trends and centre of administration was transferred to Seattle Chicago. Issues in the management of the company began after the merging action as it lost its culture. McDonnell had a complex culture, based on defense contracts. The merge also came with it, financial issues where $92.5 Million were distributed to shareholders. In the same year, the firm designed new strategies to improve their marketing capabilities. It also hoped that the production would increase the level of production. The firm also employed new strategies to for communication within it. Their stock was also keenly supervised through system. This is evidence that the company, was getting back to its previous position. There was also decentralization of information technology within the firm. This enhanced collaboration between different branches of the company. Toward the end of the month of December 2003, the company had recovered the opportunity to manufacture the 7E7 Jets. From analysis from difference economist, the reason behind the under performance of the company was that it had over promised and under-delivered. It is evident that the plans of the company depend on the producing smaller planes; it also plans to expand its productivity to the extent of purchasing large plans in the future. Market pressure There are diverse pressures that triggered Boeing to effect changes on its operational strategies. A crucial pressure for Boeing was mainly market demand. Market demand markedly increased in 1997, in an attempt to meet all its surplus orders, Boeing instantly doubled its production. Unfortunately, this strategy brought about a severe manufacturing crisis. Worse still, Boeing’s reputation was deteriorating and it called for urgent measures to cur b the situation. It was then that the manufacturing of 747 was abruptly stopped for up to 20 days. Lack of communication within the organization was the main source of the ongoing crisis. However, Boeing termed it as a win at all cost methodology. There has been a series of endless problems at Boeing. Citing a case of the year 1994, shock prevailed among executive managers when Airbus booked more orders than

Changes in the Worldview

Changes in the Worldview WHAT IS WORLDVIEW? In basic terms world view is a concept where a person/individual or a group or a culture reacts or interacts with the world using different ideas and frameworks. Worldviews forms social values and these values create social or individual behavior. These behaviors further create different cultures. So, basically worldview of a particular culture may be different from another culture. Worldview has changed during the past a lot of times. During the premodern era the worldview had a metaphysical concept meaning the era was focused on spiritual beliefs and as the era changed, then came the modern era. As the beliefs changed in modern era so did the worldview. During the modern era society started changing their believes and dropped the idea of spiritual beliefs to humanity, here and now and physical reality. Then came the era which we call postmodern era which is the system of thoughts and beliefs being accepted and embraced after the modern age and it focused on humanism, science educat ion etc. There were a lot of changes in the western worldview over time as there are a lot of factors that help the worldview to change, for example: Social systems Political and economic system Culture The change in the western worldview could be categorized in 3 eras, the pre-modern era, the modern era and the post-modern era. There were a timely change in the worldview of how the society thinks and what does it accept which led to the change in worldviews. According to one author Christianity changed the pagan word because Christians were faithful and were even willing to die for their beliefs and morality. And thus, even Constantine legalized Christianity in AD 313. Once it was legalized chritians started following their beliefs, one of which was human being were create by the image of god. After the middle age, it was the beginning of the era what we call renaissance. It basically started when European scholar discovered classic documents and new idea to look at the world. Few events such as the Black death also brought changes to the worldview, people start believing that the cause was a result of the alignment of planets and some believes that it was a punishment of god and those who survived had a chance to leave their farmland and move to cities which in todays era we call urbanization. After the renaissance or modern era came the modernism and it rejected the post-modernism as it failed to answer humanities most troublesome problems. The objective of ethics according the Christian ethic is that few standards are visible throughout human attitude towards morality. Even though secular philosophers treat all moral ethics as relative, even they have some ethical values such as love, justice and courage. The basic importance of ethics to worldview is that ethics always comes with philosophies and philosophies are shaped by the worldview. So, to create ethics we use philosophies and to shape philosophies we need to understand the worldview. The solution for humans ethical dilemmas can affect ones worldview. The human in todays world are left with two choices between two evils: Believe at least some people will believes the values at judgments to be objective Or no one believe it. Selecting the second option means debunking all the moral and ethical values which is a new point of view and lead to a new worldview. The common aspect between the book and the articles is that all the author are conveying a message about worldview, morals and ethics and the transition of one worldview to another over a period. The ways of conveying the message are different but few things are similar between the book and the article which are morality, ethics etc. C.S Lewis in his book The Abolition of Man has a bit different approach to explain this concept. He uses human and nature to explain the worldview and ethics. He also explains the concept of Tao, a Chinese word for the realm of objective value as the basis for traditional morality. (Lewis, 1943) References Lewis, C. S. (1986). The abolition of man, or, Reflections on education with special reference to the teaching of English in the upper forms of schools. Retrieved January 16, 2017 Christian Ethics. (n.d.). Retrieved January 16, 2017, from http://www.allaboutworldview.org/christian-ethics.html Zacharia, R. (2016, December 20). The Death of Truth and a Postmortem. Retrieved January 16, 2017, from http://rzim.org/global-blog/the-death-of-truth-and-a-postmortem/ Anderson, K. (2016, August 07). Worldviews Through History Compared to a Christian View. Retrieved January 16, 2017, from www.probe.org/worldviews-through-history/ Smilde, A. (2015, June 3). LEWISIANA: Summary of C. S. Lewis, The Abolition of Man. Retrieved January 16, 2017, from http://lewisiana.nl/abolsum/index.html

Role of Nature in the Poetry of Keats and Wordsworth Essay -- Poetry An

Nature played an important role in all works of the Romantics but I believe it is John Keats and William Wordsworth who understood not nature in themselves but themselves in nature. As Wordsworth once said: "the feeling therein developed gives importance to the action and situation and not the action and situation to the feeling." 1 Both Keats and Wordsworth understood that the most complex feelings and emotions can be described and understood when related with a simple act of nature. With a simple gust of wind we are given a glimpse into an author's soul as it is used to convey thoughts, feelings and moods of an author. In Keats' "The Eve of St. Agnes" the wind is used not only to set the scene of a stormy night but also I think as a way to describe Porphyro's ecstatic heart. "Flutter'd in the besieging wind's uproar; / And the long carpets rose along the gusty floor."2 You can imagine as they are running through the halls and out the door how his heart must be leaping with both joy and fear. As the wind tugs at the tapestries on the walls and lifts the carpet from the floor his heart may feel tugs of guilt for whisking her away and also freedom and joy. In Keats' poem, "To Autumn" the wind is personified with these words, "...as the light wind lives or dies..."3 As the wind picks up and comes to life with motion and character it can also slow and cease as will life. I believe Keats relates his feelings of life and death to the seasons of nature in this poem. To me this poem seems to end abruptly, perhaps because I know the winter season is yet to come but it makes me wonder if perhaps Keats found peace as he was writing and decided to just leave it at that. When reading this poem in particular I feel Keats' inspiration ... ...ps something much more solid underneath. After speaking to the old man, Wordsworth confirms this realization as he says "I could have laughed myself to scorn to find / In that decrepit Man so firm a mind"15 and Wordsworth ends the poem with a sense of comfort on "the lonely moor".16 During their times both men found solace in their writing. And while they wrote they drew inspiration, motivation and an understanding of what was in their hearts by observing what was in their surroundings. Nature played an important role not only in their imagery but also by giving them something to relate and compare their thoughts and feelings to. Not only did they reach an understanding of themselves through nature but we were left with an understanding of them through the simple, timelessness of nature. "To her fair works did Nature link / The human soul that through me ran".17

Barriers and Drivers to Sustainability

This project has been assisted by the NSW Governmen t through its Environmental Trust. How to overcome common barriers and make the most of key drivers to sustainability About this guide This guide draws upon research completed in 2009 fo r the Urban Sustainability Support Alliance (USSA) by the Institute for Sustainable Futures (ISF), Univer sity of Technology, Sydney, into the Barriers and D rivers to Sustainability in Local Government. This guide has been developed to assist council sus tainability practitioners to identify key drivers and common barriers often experienced when working towa rds sustainability. Why develop a guide? The guide adds value to the research by providing p ractical examples of strategies councils have used to overcome barriers and make the most of key drivers to sustainability. The examples provided have come directly from sustainability practitioners who have shared their initiatives with LGSA. The barriers and drivers are listed broadly in the order of significance indentified in the research. Complementary barriers and drivers are grouped toge ther to demonstrate the inter-relationships between barriers and drivers. More information: If you have additional examples to add to this guid e or if you require any assistance in taking any of the following actions please contact the Sustainability Team on (02) 9242 4000 or email [email  protected] Electronic copies of the research report and this g uide are available from the LGSA website: www.lgsa.org.au look under â€Å"ESD†. Gui de developed July 2009 Updated July 2012 Sustainability Learning Guide: Barriers and Drivers to SustainabilityThis project has been assisted by the NSW Governmen t through its Environmental Trust. Commonly identified Barriers and Drivers to Sustain ability: Barrier = Driver = Common Barrier or Driver What the interviews tell us How can I overcome this barrier? or How can I make the most from this driver? Lack of Organisational Support A lack of leadership or the failure of leadership to inspire others in the organisation. Despite a good reputation, the sustainability agenda often relies on individuals and occurs only in pockets across councils. Use examples of what other councils have done. Case studies can be used as a business case for sustainability. External experts or facilitators can be used to help raise awareness of sustainability internally. When communicating to senior management on sustainability issues do it in a meaningful and memorable way. Try using statistics and graphs. Get your sustainability initiatives recognised externally by submitting awards applications. General manager and senior management support The level of personal commitment, knowledge and leadership provided by senior management, in particular the General Manager of the council. Recognise staff achievements in the area of sustainability. The intranet and staff newsletters are possible tools. Reward staff achievements in the area of sustainability e.g. Staff Awards Program Ask your GM to endorse your work by inviting them to speak at relevant meetings and training sessions. Mayor and councillor leadership Strong leadership from the elected council. Simply having one or two new councillors who are open to, and positive about, sustainability can be a key driver. Harness councillor support by inviting them to pilot and champion council sustainability initiatives. Use your mayor as a speaker for council events. Encourage councillors to become representatives on sustainability committees.This project has been assisted by the NSW Governmen t through its Environmental Trust. Common Barrier or Driver What the interviews tell us How can I overcome this barrier? or How can I make the most from this driver? Gap between Theory & Practice A mismatch between what is espoused and what is practiced. Policies not being carried through to implementation. Integrate sustainability into councils management plans, job descriptions and induction training. Build momentum by doing the little things right. It is better to excel in a few targeted areas rather than have average performance across a wide range of areas. Sympathetic organisational structure The level of openness of staff to change can effect how sympathetic they are to the sustainability agenda. A council motivated to come up with new and improved ways of doing things. A history of strong leadership and a policy of recruiting people with these values and skills can contribute to a sympathetic organisational culture. Make the most of a positive organisational culture by involving staff from across the organisation in sustainability planning and actions. Create opportunities for staff to exchange ideas about sustainability. Start an internal sustainability committee or host lunch time sustainability discussions. Lack of staff capacity and high staff turn over Staff with responsibilities for engaging their organisation or community in sustainability, feel the pressures of their wide ranging responsibilities and the types of skills required of them. There is a need for increasing skills of staff more generally. High staff turnover and loss of corporate knowledge. Improve staff capacity to work on sustainability issues by developing an internal sustainability committee made up of staff from different divisions. Support professional development opportunities around sustainability. Consider implementing a mentoring program to give staff additional support. Dedicated sustainability staff Having a sustainability position or a sustainability team was identified as a major enabler. However regardless of a person's job title or position within council, staff who are highly motivated and posses skills in motivating others are extremely important. Recognise dedicated staff by offering incentives such as staff bonuses and awards. Encourage sustainability staff to speak at conferences.This project has been assisted by the NSW Governmen t through its Environmental Trust. Common Barrier or Driver What the interviews tell us How can I overcome this barrier? or How can I make the most from this driver? Competing priorities A lower priority for environmental or social equity issues was often a reflection of prevailing community attitudes, or lobbying by particular interest groups. Host sustainability workshops to raise community awareness and build community support. Use community expectations and concerns to highlight the importance of sustainability issues. Media coverage of global and local issues Increased media coverage of sustainability issues can increase the level of understanding and support for issues such as climate change and other environmental issues. Use an interesting angle and eye catching pictures. Link local sustainability programs and events to current and dominant issues in the media. Active and engaged community Active communities can have a major influence on the policies and priorities of the elected council. For example the influence of letters advocating action on particular issues. Involve community champions in workshops; e.g. to give a short presentation on a topic of their interest. Popular social media tools such as Facebook and YouTube can be used to harness community support. Inadequate systems for managing information For many councils, data management and IT systems present real challenges. The problems of complex and incompatible systems, or lack of automation, can add to the time involved in planning, coordination and reporting. Use internal financial management systems to track sustainable procurement. Investigate the use of external companies to monitor your water and energy consumption. Effective management systems Internal management systems that brake down silos and ensure easy access to information can help achieve sustainability outcomes. If you are using good systems for sustainability outcomes promote their use both internally and externally.This project has been assisted by the NSW Governmen t through its Environmental Trust. Common Barrier or Driver What the interviews tell us How can I overcome this barrier? or How can I make the most from this driver? Lack of internal and external funding A lack of resources can limit the implementation of actions in sustainability plans. The current economic climate is putting a strain on council budgets, with implications for staffing. Set up a revolving energy fund. The money that is saved from reduced energy consumption is reinvested in sustainability programs. Use a grant database to track upcoming grants and avoid missed opportunities. Partner with other councils or organisations to develop regional grant applications. Apply for an environment/sustainability levy. Identify and implement low cost initiatives. External funding External funding allows greater access to resources that support sustainability internally. Use the opportunity of external funding to integrate sustainability into councils operations. Regularly communicate your project outcomes to senior management to increase ownership. Ensure your sustainability initiatives are as self sustaining as possible when the funding ceases. Difficulty dealing with government agencies While relationships are often very good at a personal level with officers in other government agencies, the lack of co- ordination between federal and state plans and agencies, and between state agencies, complicated work at the local level unnecessarily and often hindered progress. Partner with state and federal agencies in grant applications. Network with government agencies. Organise round tables with government agencies to progress difficult issues. Partnerships and external agency support Positive partnerships with other agencies such as local Catchment Management Authority (CMA) and/or Regional Organisation of Councils (ROC). Use your partnerships to increase resources, provide joint training opportunities and facilitate information.This project has been assisted by the NSW Governmen t through its Environmental Trust. Common Barrier or Driver What the interviews tell us How can I overcome this barrier? or How can I make the most from this driver? Supportive Legislation The principles of Ecologically Sustainable Development outlined in the Local Government Act 1993 and related requirements can be used as an important driver. Educate the community, council staff and councillors about legislation e.g. LGSA's Understanding Sustainability for Councillors Course Link councils sustainability projects to relevant legislation. Inadequate Legislation While legislation was recognised as a driver, it was also a common view that it is behind current practice and that the debates and issues in the Local Government sector now are at a very different stage from when the Local Government Act 1993 was drafted. Actively participate in consultation phases of key legislation. Aim to go above and beyond the requirements. Research and development challenges Environment and sustainability positions generally required new knowledge and new ways of doing things, but time for reflection, reading and keeping up with developments is a challenge. Costs involved in obtaining reliable data, and finding appropriate and affordable external assistance can also be a challenge. Partner with universities to gain access to sustainability research and expertise. Subscribe to sustainability networks which allow for transfer of knowledge and approaches e.g. www.sustainablenet.org.au The language of sustainability While practitioners in this area understand sustainability is convenient short hand for a set of well understood principles, the term often proved problematic when used in a broader audience. This is often adds to confusion about the term â€Å"sustainability†. Encourage council and the community to define what sustainability means to them. Develop a shared sustainability vision and understandings. Sustainability newsletters, sustainability induction and sustainability surveys can be used to build awareness of key principles.