The Weavers Are to Blame for Their Own Plight free essay sample

Kids were exposed to far harsher conditions with little to pick up. Food was scant and barely eatable. the disciplines for incompetance and lateness had become unquestionably progressively extreme. 2) The specialist likely asked in light of the fact that ladies have for quite some time been thought of as the more vulnerable sex. andand rebuffing a young lady or ladies equivalent to you a man while leaving imprints would be viewed as fierce, brutal and obviously remorseless. 4) William Hart clarifies that 10 hour work days would bring down his benefits, which was something he was completely reluctant to do. For whatever length of time that he makes a decent benefit he couldn't have cared less that his representatives were languishing. The Weavers Song 1)The tune reprimands the weavers for their own situation since now they needed to pay for their wrongdoings of avarices. The weavers had gone through their weaving days with wealth plenteous and adequate work, however since they were supplanted by machines they needed to break their backs to scratch out a living like the remainder of the everyday citizens. We will compose a custom article test on The Weavers Are to Blame for Their Own Plight or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page 2) The business plan and political economy is refering to the Industrial unrest. The weaver is the person who nobody claims since he once had the pride of a craftsman, and he won't stoop his soul to that of a worker. 3) the melody suggests that the Weaver had once carried on with an existence of opulance and eagerness, however should now he should work out to scarcely scratch out a living. 4) The jobless weaver really carries on with a superior life than Elizabeth Bently. He gets six pence a day where as elizabeth just gets a penny. He gets a not too bad portion of bread and she recieves a knotty hard scone shrouded in dust. The weaver had once realized an affluent life full with times of bounty and elizabeth has just know hard work and neediness.

Body Politics Coursework Example | Topics and Well Written Essays - 250 words

Body Politics - Coursework Example The moms impact their girls to start contemplating how they could shape their bodies. As per the article, an area of mother grumbles about their body appearance before the kids (Heidi). Prominently, weight beat the rundown of the grumblings. Heidi affirms that a gigantic level of ladies mean to lose. The ladies partner overwhelming loads to poor body shape. The article brings up an intriguing issue whether the contemporary culture places accentuation on just women’s physical characteristics and ignores the body states of men. The objections about the body shape are pervasive in the general public. Ladies appear to concentrate more on their appearance. Edlin and Eric fight that a few ladies skip suppers so as to accomplish the apparent right picture (50). Apparently the world will in general guarantee young ladies and ladies that the cultural judgment depends on their looks. The young ladies have figured out how to act naturally basic, and will do everything to keep their picture adequate (Heidi). The article interfaces well with the talk during the current week. Eminently, the article shows that self-perception is a worry of one sex. The contemporary body style is by all accounts little breasted, slimness, and tight hipped. Obesity is related with poor body shape. The media have influenced the women’s view of their body arrangement. Fundamentally, the article has stretched out on what was canvassed in the talks about the women’s distraction with their picture. Heidi , Stevens. â€Å"When mothers dis their own looks, their little girls are listening-too well†. Chicago Tribune 21 May 2014. Web. sixth Nov 2014

Class of 2012 Profile Posted

Class of 2012 Profile Posted I know folks love to see the numbers, so weve updated the Freshman Class Profile page for this years incoming class, the MIT Class of 2012. Check it out! (If you were looking for the Admissions Statistics, just hold on for a little while longer) Incoming Freshman Class Profile For the MIT class of 2012 Gender Male 54% Female 46% Ethnicity Citizenship US Citizens Permanent Residents: 91% African American 10% Asian American 25% Caucasian 34% Mexican American 8% Native American 1% Puerto Rican 3% Other Hispanic groups 3% Other/No Response 7% International citizens 9% Geography New England 14% Mid-Atlantic 18% Southeast PR 16% Midwest Plains States 10% South/Southwest 11% West Coast 21% Abroad 11% States represented 49 Countries represented 63 Schooling Public school 66% Private school 15% Religious school 11% Foreign school 7% Home schooled 1% High Schools represented 791 Just for fun Most popular boy name: Michael Most popular girl name: Elizabeth Longest distance traveled: Melbourne, Australia Least distance traveled: Cambridge, MA The one US state not represented: Wyoming

Willamette University - Scores, Costs, and Admissions

If you are interested in attending Willamette University, the good news is that their acceptance rate is 78 percent of applicants. Willamette is a small private university located in Salem, Oregon, directly across the street from the states capitol building. The undergraduate College of Liberal Arts is well-regarded nationally, a fact that earned the school a chapter of the prestigious Phi Beta Kappa Honor Society. The university prides itself on the number students who study abroad and the number of hours its students devote to service (more than 60,000 hours a year of volunteerism). Academics at Willamette are supported by a healthy 10 to 1 student / faculty ratio. Willamette students come from 43 states and 27 countries. In athletics, the Willamette Bears compete in the NCAA Division III Northwest Conference. Popular sports include swimming, rowing, basketball, tennis, cross country, and track and field. Admissions Data (2016) Percent of Applicants Admitted: 78 percentGPA, SAT and ACT graph for WillametteTest Scores: 25th / 75th PercentileSAT Critical Reading: - / -SAT Math: - / -SAT Writing: - / -What these SAT numbers meanCompare SAT scores for Oregon collegesACT Composite: - / -ACT English: - / -ACT Math: - / -What these ACT numbers meanCompare ACT scores for Oregon colleges Enrollment (2016) Total Enrollment: 2,556 (1,997 undergraduates)Gender Breakdown: 44Â  percent Male / 56 percent Female93Â  percent Full-time Costs (2016-17) Tuition and Fees: $47,217Books: $950 (why so much?)Room and Board: $11,600Other Expenses: $1,232Total Cost: $60,999 Willamette University Financial Aid (2015-16) Percentage of New Students Receiving Aid: 99Â  percentPercentage of New Students Receiving Types of AidGrants: 99 percentLoans: 56 percentAverage Amount of AidGrants: $26,239Loans: $7,836 Academic Programs Most Popular Majors: Anthropology, Biology, Chemistry, Economics, English, Global Studies, History, Political Science, Psychology Graduation and Retention Rates First Year Student Retention (full-time students): 86Â  percent4-Year Graduation Rate: 70 percent6-Year Graduation Rate: 78Â  percent Intercollegiate Athletic Programs Mens Sports: Swimming, Tennis, Track and Field, Football, Golf, Cross Country, Basketball, Baseball, SoccerWomens Sports: Cross Country, Rowing, Soccer, Softball, Track and Field, Basketball, Volleyball, Tennis, Swimming If You Like Willamette University, You May Also Like These Schools Whitman College: Profile | GPA-SAT-ACT GraphUniversity of Oregon: Profile | GPA-SAT-ACT GraphWestern Washington University: Profile | GPA-SAT-ACT GraphUniversity of Washington: Profile | GPA-SAT-ACT GraphSeattle University: Profile | GPA-SAT-ACT GraphGonzaga University: Profile | GPA-SAT-ACT GraphWhitworth University: ProfileSanta Clara University: Profile | GPA-SAT-ACT GraphUniversity of the Pacific: Profile | GPA-SAT-ACT GraphUniversity of California - Davis: Profile | GPA-SAT-ACT GraphPortland State University: Profile | GPA-SAT-ACT GraphUniversity of California - Santa Cruz: Profile | GPA-SAT-ACT GraphWestern Oregon University: Profile Willamette University Mission Statement mission statement from http://www.willamette.edu/about/mission_motto/index.html Willamette University provides rigorous education in the liberal arts and selected professional fields. Teaching and learning, strengthened by scholarship and service, flourish in a vibrant campus community. A Willamette education prepares graduates to transform knowledge into action and lead lives of achievement, contribution and meaning. Data Source: National Center for Educational Statistics

Character Analysis Of Beloved - 1342 Words

Denver is the daughter of Sethe, the main character in novel Beloved by Toni Morrison. Denver is the most dynamic character in the novel. Denver is a young girl who spends hours alone. As a child, Denver’s dependence on others is an opposing force that she must realize and overcome and she must begin to rely on herself so that she can reach her fullest potential. As the relationship between Sethe and Beloved grows stronger, Denver has opportunities to break free and realize the danger of relying on others, such and Sethe and Beloved. Denver’s dependence on others and her isolation inhibits her from being an independent individual and does not allow Denver to focus on who she is and who she could become until she breaks free. Ever since†¦show more content†¦When the quote says, â€Å"Denver’s imagination produced its own hunger and his own food†. This showed that as time progressed isolation would get worse because she would not have to face her is sues if she could escape them. Throughout Denver’s childhood she would come up against issues that she would push away and ignore. When Nelson Lord asked her about if the stories of what her mother did was true. In Beloved it states, â€Å"she could have laughed when he said it, what pushed him down, but there was no meanness in his face or his voice. Just curiosity. The thing is that left up in her when he asked it what a thing that had been lying there all along. She never went back. The second day she didn’t go† (121). This portrays that Denver being isolated by being pulling out of school. It allowed her to ignore the situation in harbor inside of her as if it didn’t exist. Holding such an influential idea in someone’s head can really affect their state of dependence on others. When Denver started staying home, the manifestation of beloved first begins. She now would just stay at home alone and isolated depending on her mother and the baby gho st Beloved. Beloved is the ghost of Denver sister that was killed by Sethe to protect Beloved from a life of slavery. Throughout the story, Denver’s attachment to Beloved intensifies and she begins toShow MoreRelatedBeloved Character Analysis1122 Words   |  5 PagesIn the book Beloved, Toni Morrison gives the audience, many choices to think about what is really happening in each section to get the point of what’s going on. The audience has to ponder on each character. Let’s take Sethe for example, as a character to mainly focus on. In Beloved,Sethe is a mother to four children and a wife to Halle. Sethe has been through so much ever since the very beginning. She had to make a rough choice about whether she would kill her oldest daughter, Beloved. Sethe endedRead MoreBeloved Character Analysis867 Words   |  4 PagesIn the novel Beloved by Toni Morrison the character Sethe is faced with the traumatic experience of having to return to slavery at Sweet Home, i n order to save her children she attempts to kill them. She succeeds in killing one by cutting the infant’s throat with a hacksaw. This â€Å"rough choice† revolves around the novel on whether or not, the choice was right or wrong. Sethe’s tough choice between the right or wrong in the murder of her child is right and was necessary for her to insure the safetyRead MoreCharacter Analysis Of Toni Morrisons Beloved926 Words   |  4 Pagesday? Beloved is a story written by Toni Morrison about the hardships that lead the protagonist, Sethe, to kill her own daughter, who would later come back from the grave. Sethe is a middle-aged, former slave who has experienced the cruelest, most unjust torment in her life – slavery. She escaped this barbaric life, but when the chance of being taken away comes back, she has to murder her own daughter to save her. Through close examination of the book, movie, and many other character analysis, it isRead MoreAnalysis of Belo ved, by Tony Morrison Essay1629 Words   |  7 Pages Beloved is a novel written by Tony Morrison and is based on the American Civil War. The plot of the novel is based on the effects, consequences and the results of the Civil War. The author uses characters that would effectively bring out the Civil War theme in terms of social circles and occupations in the society. The novel is based on the characters regarded as slaves or have undergone capture, slavery and escaped from their masters (Haskins Haskins 13). The main character in the novel, SetheRead MoreToni Morrison s Beloved And The Ghosts Of Slavery : Historical Recovery1691 Words   |  7 Pagesnovel Beloved, Toni Morrison develops character Beloved as an allegorical figure to embody slavery’s horrific past and the lasting impact that unresolved past trauma has upon the present. Morrison develops the character Beloved to represent all the unremembered and untold stories of slavery and to further the message that we must maintain a collective memory of slavery in order to pursue a hopeful future. Morrison develops Beloved as a character through her interactions with other characters in theRead MoreAnalysis Of Toni Morrison s Beloved1434 Words   |  6 PagesI. SUBJECT Beloved by Toni Morrison opens in Cincinnati, Ohio in 1873 set in the Reconstruction era of American history. Sethe eighteen years ago escaped slavery with her children to live with her mother-in-law, Baby Suggs, in a house on 124 Bluestone Road often referred to simply as 124. The novel unfolds on two different time periods, that of Sethe’s time at Sweet Home plantation as a slave and that of the present. Her qualities of motherhood have overtaken Sethe’s life and have driven away herRead MoreBeloved : A Reconstruction Of Our Past1705 Words   |  7 PagesNovember 20, 2015 Beloved: A reconstruction of our past Beloved by Toni Morrison is a reconstruction of history told by the African American perspective, a perspective that is often shadowed or absent in literature. Her novel presents a cruel demonstration of the horrors endured by slaves and the emotional and psychological effects it created for the African American community. It unmasks the realities of slavery, in which we are presented with the history of each of the characters lives and the memoriesRead MoreToni Morrisons Beloved Essays1058 Words   |  5 Pageshuman nature to uncover the truth? In Toni Morrison’s Beloved, the character Denver uses knowledge to feed her craving in hopes that it will fill the void her mother unsuccessfully tried to satisfy with the blood of the past and too little milk. To understand these truths one must accept that Beloved is a physical representation of the past, Sethe embodies the present, and Denver exemplifies the future. Throughout the novel these three characters interact on a superfic ial level, but each action hasRead MoreBeloved: Critique with New Historicism1749 Words   |  7 Pages Beloved is a Pulitzer Prize winning novel written by Toni Morrison and published in 1987. The story follows Sethe as she attempts to make peace with her present (for her, post Civil War America) and her past as a former slave and the atrocities she suffered at the hands of the benevolent Gardner family. Information given to the readers from different perspectives, multiple characters, and various time periods allows her audience to piece together the history of the family, their lives, asRead MoreThe Underground Railroad By Colson Whitehead1374 Words   |  6 PagesCohen AP Literature Composition Mr. Gordon 5 September 2017 The Underground Railroad by Colson Whitehead: An Analysis (1) Toni Morrison’s Beloved takes place after the Civil War during the Reconstruction era, when the violent oppression of the black race continued, with flashbacks to the horrific trauma of the early 19th century slavery period. In Margaret Atwood’s review of Beloved in The New York Times dated September 13, 1987, many of the events in this novel appear to parallel the themes

Life of Quaid E Azam After Independence Free Essays

QUAID-E-AZAM’S LIFE AFTER THE INDEPENDENCE GOVERNOR-GENERAL: Jinnah became the first Governor-General of Pakistan and president of its constituent assembly. Inaugurating the assembly on August 11, 1947, Jinnah spoke of an inclusive and pluralist democracy promising equal rights for all citizens regardless of religion, caste or creed. This address is a cause of much debate in Pakistan as, on its basis, many claim that Jinnah wanted a secular state while supporters of Islamic Pakistan assert that this speech is being taken out of context when compared to other speeches by him. We will write a custom essay sample on Life of Quaid E Azam After Independence or any similar topic only for you Order Now We should have a State in which we could live and breathe as free men and which we could develop according to our own lights and culture and where principles of Islamic social justice could find free play. The office of Governor-General was ceremonial, but Jinnah also assumed the lead of government. The first months of Pakistan’s independence were absorbed in ending the intense violence that had arisen in the wake of acrimony between Hindus and Muslims. Jinnah agreed with Indian leaders to uthoriz a swift and secure exchange of populations in the Punjab and Bengal. He visited the border regions with Indian leaders to calm people and encourage peace, and uthorize large-scale refugee camps. Despite these efforts, estimates on the death toll vary from around two hundred thousand, to over a million people. The estimated number of refugees in both countries exceeds 15 million. The then capital city of Karachi saw an explosive increase in its population owing to the large encampments of refugees, which personally affected and depressed Jinnah. In his first visit to East Pakistan, under the advice of local party leaders, Jinnah stressed that Urdu alone should be the national language; a policy that was strongly opposed by the Bengali people of East Pakistan (now Bangladesh). This opposition grew after he controversially described Bengali as the language of Hindus. Jinnah uthorized force to achieve the annexation of the princely state of Kalat and suppress the insurgency in Baluchistan. He controversially accepted the accession of Junagadh—a Hindu-majority state with a Muslim ruler located in the Saurashtra peninsula, some 400 kilometres (250 mi) southeast of Pakistan—but this was annulled by Indian intervention. It is unclear if Jinnah planned or knew of the tribal invasion from Pakistan into the kingdom of Jammu and Kashmir in October 1947, but he did send his private secretary Khurshid Ahmed to observe developments in Kashmir. When informed of Kashmir’s accession to India, Jinnah deemed the accession illegitimate and ordered the Pakistani army to enter Kashmir. However, Gen. Auchinleck, the supreme commander of all British officers informed Jinnah that while India had the right to send troops to Kashmir, which had acceded to it, Pakistan did not. If Jinnah persisted, Auchinleck would remove all British officers from both sides. As Pakistan had a greater proportion of Britons holding senior command, Jinnah cancelled his order, but protested to the United Nations to intercede. The New Awakening As a result of Jinnah’s ceaseless efforts, the Muslims awakened from what Professor Baker calls (their) â€Å"unreflective silence† (in which they had so complacently basked for long decades), and to â€Å"the spiritual essence of nationality† that had existed among them for a pretty long time. Roused by the impact of successive Congress hammerings, the Muslims, as Ambedkar (principal author of independent India’s Constitution) says, â€Å"searched their social consciousness in a desperate attempt to find coherent and meaningful articulation to their cherished yearnings. To their great relief, they discovered that their sentiments of nationality had flamed into nationalism†. In addition, not only had they developed† the will to live as a â€Å"nation†, had also endowed them with a territory which they could occupy and make a State as well as a cultural home for the newly discovered nation. These two pre-requisites, as laid down by Renan, provided the Muslims with the intellectual justification for claiming a distinct nationalism (apart from Indian or Hindu nationalism) for themselves. So that when, after their long pause, the Muslims gave expression to their innermost yearnings, these turned out to be in favor of a separate Muslim nationhood and of a separate Muslim state. Demand for Pakistan –  Ã¢â‚¬Å"We are a nation† â€Å"We are a nation†, they claimed in the ever eloquent words of the Quaid-i-Azam. â€Å"We are a nation with our own distinctive culture and civilization, language and literature, art and architecture, names and nomenclature, sense of values and proportion, legal laws and moral code, customs and calendar, history and tradition, aptitudes and ambitions; in short, we have our own distinctive outlook on life and of life. By all canons of international law, we are a nation†. The formulation of the Muslim demand for Pakistan in  1940  had a tremendous impact on the nature and course of Indian politics. On the one hand, it shattered for ever the Hindu dreams of a pseudo-Indian, in fact, Hindu empire on British exit from India: on the other, it heralded an era of Islamic renaissance and creativity in which the Indian Muslims were to be active participants. The Hindu reaction was quick, bitter, malicious. Equally hostile were the British to the Muslim demand, their hostility having stemmed from their belief that the unity of India was their main achievement and their foremost contribution. The irony was that both the Hindus and the British had not anticipated the astonishingly tremendous response that the Pakistan demand had elicited from the Muslim masses. Above all, they failed to realize how a hundred million people had suddenly become supremely conscious of their distinct nationhood and their high destiny. In channelling the course of Muslim politics towards Pakistan, no less than in directing it towards its consummation in the establishment of Pakistan in  1947, non played a more decisive role than did Quaid-i-Azam Mohammad Ali Jinnah. It was his powerful advocacy of the case of Pakistan and his remarkable strategy in the delicate negotiations, that followed the formulation of the Pakistan demand, particularly in the post-war period, that made Pakistan inevitable. ILLNESS AND DEATH: The Funeral of Jinnah in 1948. Tomb of M. A. Jinnah in Karachi, Pakistan Through the 1940s, Jinnah suffered from tuberculosis; only his sister and a few others close to him were aware of his condition. In 1948, Jinnah’s health began to falter, hindered further by the heavy workload that had fallen upon him following Pakistan’s independence from British Rule. Attempting to recuperate, he spent many months at his official retreat in Ziarat. According to his sister, he suffered a hemorrhage on September 1, 1948; doctors said the altitude was not good for him and that he should be taken to Karachi. Jinnah was flown back to Karachi from Quetta. Jinnah died at 10:20 p. m. at the Governor-General’s House in Karachi on 11 September 1948, just over a year after Pakistan’s independence. It is said that when the then Viceroy of India, Lord Louis Mountbatten, learned of Jinnah’s ailment he said ‘had they known that Jinnah was about to die, they’d have postponed India’s independence by a few months as he was being inflexible on Pakistan’. Jinnah was buried in Karachi. His funeral was followed by the construction of a massive mausoleum—Dina Wadia remained in India after independence, before ultimately settling in New York City. Jinnah’s grandson, Nusli Wadia, is a prominent industrialist residing in Mumbai. In the 1963–1964 elections, Jinnah’s sister Fatima Jinnah, known as Madar-e-Millat (â€Å"Mother of the Nation†), became the presidential candidate of a coalition of political parties that opposed the rule of President Ayub Khan, but lost the election. The Jinnah House in Malabar Hill, Bombay, is in the possession of the Government of India but the issue of its ownership has been disputed by the Government of Pakistan. Jinnah had personally requested Indian Prime Minister Jawaharlal Nehru to preserve the house and that one day he could return to Mumbai. There are proposals for the house be offered to the Government of Pakistan to establish a consulate in the city, as a goodwill gesture, but Dina Wadia has also laid claim to the property. Recently she has been involved in litigation regarding Jinnah House claiming that Hindu Law is applicable to Jinnah as he was a Khoja Shia. LEGACY: Few individuals significantly alter the course of history. Fewer still modify the map of the world. Hardly anyone can be credited with creating a nation-state. Muhammad Ali Jinnah did all three. Pakistanis view Jinnah as their revered founding father, a man that was dedicated to safeguarding Muslim interests during the dying days of the British Raj. Despite any of a range of biases, it almost impossible to doubt, despite motive and manner, that there is any figure that had more influence and role in the creation of Pakistan than Jinnah. The End How to cite Life of Quaid E Azam After Independence, Essay examples

Managerial Accounting

Question-Asked to present the case for a major investment programme. As well as outlining the financial aspects using all the investment techniques and tools you know of, you are also required to assess the qualitative issues especially any environmental and sustainability concerns that may arise. Please choose carefully a company, which would put your case across perfectly? Table of Contents Introduction Sponsors Ticket sales and media licensing Selling products to fans and athletes Funding Issues Support issues References Introduction Any sort of advancement approach should be intended to accomplish sustainable improvement. Specifically, regarding the extent of Singapore sports hub occasions, it has been acknowledged that, despite of the points of liveliness and euphoria of the occasions, the improvement strategies that accompany it ought to not just seek after financial goals additionally try hard to achieve environmental strength. At the point when a city is assigned as the host city of a sports hub occasion, this produces unlimited level headed discussions about the sorts of effects that the sports hub occasion would bring. Singapore Sports stadium can have boundless impacts (see Figure 1), i.e. financial, political, business, physical, socio-social, and intellectual. Sports stadiums are being observed as a necessary piece of financial improvement and advertising arrangements. Hence, they might be suitably portrayed as "extra-large" by ideals of their size regarding participation, target business, level of open monetary association, political impacts, degree of TV scope, development of offices and effect on financial and social fabric of the host group (Hall, 1992). A basic measurement of any super game occasion test will be to fabricate rapidly and certainly upon the host area's economy and enhancing environment. A focused on and decently managed monetary, environmental and social system connected to the spo rts occasions brandishing and multi-social speculation could bring Singapore and its more prominent locale a nice profit later on. Sustainable and dependable financial specialists have reported and freely explained the solid business case for sustainable and mindful investment. Therefore, a rising number of venture firmsincluding numerous that have not generally marked themselves as Sustainable and Responsible Investors (SRI)currently incorporate Environmental, social and administration (ESG) criteria and inquiries into speculation examination. Expanded request by speculators for more broad and equivalent ESG information from organizations has thusly stirred the development of corporate sustainability reports. These reports are frequently delivered by organizations' corporate social obligation or sustainability experts, the development of which is an additional impression of the impact of sustainable investment in the sports stadium. Sponsors A standout amongst the most well-known approaches to win cash and taking care of club expenses is to draw in business backing and monetary supporters. Sports clubs draw patrons and give them their endorsement chances to take care of their expenses (Mann, 2002). A Sports club can assimilate lots of investors. However, as it may for the most part, they have an essential backer and some auxiliary supporters. For instance, the football group of Munich, Germany has a primary support (the German information transfers organization Deutsche Telekom ), and two auxiliary backers - alleged defensive supplies (ADIDAS Company) and 17 different patrons counting Coca Cola, Allianz, Lufthansa, Udi, Siemens, and so on organizations. Generally investors take care of the clubs expenses and give their games supplies. Certainly, exchanging procedures between the clubs and patrons can be altogether different in diverse nations. A few patrons, for instance, consent to develop a stadium and some present to a pointed out measure of budgetary help to the club. A few different games give entertaining provisions to the club focused around consistent arrangement. Luckily in Singapore as of late, expert alliances and the National competitions have given careful consideration to this issue. Today the lion's share of games clubs in the urban areas have solid money related investors (Rosentraub, 1997). Organizations, companies and real commercial enterprises have additionally come to comprehend that outlay in games can help both endorse fitness and wellbeing, and business opportunities emerging from their utilization. Ticket sales and media licensing Another source of investments for the sports clubs is the income from ticket sales and broadcasting privileges. This technique is more established system than different systems that might not be much beneficial. Ordinarily, the incomes are segregated as of ticket deals among groups and monetary supporters. An alternate approach to profit is offering the show permit straightforwardly or in a roundabout way to TV. Since other critical amusements, for example, football games and associations in the propelled nations are not shown free of charge on TV, TV needs to compensate for them. Maybe a standout amongst the most imperative income in Singapore game clubs is by ticket deals. Additionally games show on TV and radio is under restraining infrastructure and it doesn't appear to shell out this add up to the clubs. Selling merchandises to fans and sportspersons This technique, nowadays, has turned into one of the greatest systems. For instance, offering shirts and games gear to fanatics of games clubs is connected with the imprint and symbol of the separate clubs. The item is estimated relying upon the item producer sort. For instance, a Bayern shirt that is utilized as a part of the present term by the group costs, for instance, approximately seventy dollars. This is for 2 rationales: It is Adidas shirt and other is sports club's fans assist club by purchasing it. Though, this subject in Singapore hasn`t been considered important. Maybe one reason is absence of standards upon games tools producers. For instance, Singapore's well known group players` shirts fabricated and complete by a couple of attire makers to the fans with eminence (Hall, 1992). Funding Issues Sports clubs should anyhow take care of their expenses, yet this is seldom enough, as clubs require producing a surplus to put resources into offices, or to cover repairs and substitutions. Clubs are unmistakably confronting expanded expenses. Sports clubs in general may be less powerless fiscally than some different parts of the deliberate part because of this "need" of dependence on financing through grants. Financial Aspects for Singapore Sports hub Expanded government interest speculation in game is beginning to assume a greater part as countries admire its sure effect on the economy and on society overall. Obviously, Singapore is well in front of this diversion. In 2004, Singapore's sports industry helped some Us$696 million to the country's GDP that is approximately 0.6 percent of its aggregate Us$110 billion that year. Perceiving the vitality of the sports business to residential sports improvement and the country's economy and tourism exchange, in 2001 the Singapore government built a driven activity to twofold the span of its sports industry to Sg$1.4 billion, to form the Republic into one of the main ten donning countries in Asia by 2010 and to position the country as the main sports hub in the district. In backing of its vision, the legislature has submitted almost Us$1 billion towards sports advancement and arrangements are in progress to build the world's first and biggest Public-Private-Partnership (PPP) sports framework venture a 35-hectare coordinated sports, diversion and way of life office. From every angle, these arrangements look to be right on track. This dedication is further demonstrated by Singapore being granted the 2011 World Netball Championships, the 2009 Men's Junior Hockey World Cup (co-facilitated with Malaysia) and beginning 2009, it will likewise be one of the stopover goals on cruising's round-the-world Volvo Ocean Race. Furthermore, its forceful offers for the 2010 Youth Olympics Games and FINA World Championships, arrangements to manufacture a perpetual motorsports track in addition to a year ago's record exhibitions at the Commonwealth Games in Melbourne and the Asian Games in Doha are all acceptable signs that the Lion City is developing as a real player in universal game. With the development of the Singapore Sports Hub, there is undoubtedly Singapore is entering another time in game and set to turn into a main universal sports hub. Its open geographic area, world-class framework and expanding economy determined by the administration's vision; dynamic corporate group and talented workforce are all conditions that are fundamental to a flourishing business environment as well as for facilitating major universal sports occasions. The key for long haul achievement in any case, is to secure a reasonable and manageable sports technique that outfits business, sport and the group situating Singapore as the spot where game and business meet and exploiting the country's extraordinary foundation The proposed venture is multifaceted when contrasted with other DBFOT ventures and has been strategically arranged with methodology to make it self-economical . In this manner the preparatory money related investigation for a Sports/Recreation/Leisure Center in the peripherals of Singapore has been done focused around the suspicions landed from preparatory business sector appraisal did for the comparable ventures. The Financial Suitability of the Project is surveyed as for the key parameters, for example, Project FIRR and Equity Internal Rate of Returns (IRR). The reasonability investigation incorporates the distinguishing proof of income and consumption streams. Incomes will be from Training, Academies, Lease Rental and other businessexercises, while the consumption would be principally because of Capital and OM costs. Numerous sports clubs exist with practically zero outer subsidizing backing. Numerous clubs reported dissatisfaction that they didn't seem to have admittance to data about stipends and numerous clubs seem to battle with raising support and sponsorship, and a substantial lion's share have constrained open doors for acquiring exchanging pay. Indeed among clubs with different wellsprings of wage, a larger part have yearly participation expenses as their fundamental wellspring of salary and are defenseless against changes in enrollment. At any rate some of these troubles are because of the inability, or absence of aptitudes among board parts. A few clubs have created extensive ability in getting to outer financing, regularly through experience, and through moving endeavors in one individual, or a little gathering of individuals. Clubs with income generating limit are to a great extent moved in sports where there are additionally worries about recruitment. The general effect of the smoking boycott is tricky to gage, yet it is liable to hit social clubs especially those clubs which have no normal wellspring of pay in shut seasons. A few clubs were found to have enhanced their exercises, yet these have been generally restricted to clubs with either abundance ground, or huge clubhouses which can be let to outer gatherings. There were not very many samples recognized of clubs participating to any degree. A little number of mergers were distinguished and a few samples of land sharing. Choosing where to center speculation is key piece of building your business. Diverse speculation examination systems let you survey the impacts a venture will have on your cashflow. Consider how the venture could help your general strategic destinations. Regularly, one of the key advantages of making a speculation can be the abilities your business learns and the future open doors that may emerge. A helpful test is to contemplate your plan B. Principle speculation evaluation procedures include: The bookkeeping (Accounting) rate of return (ARR) contrasts the benefits you expect with make from a venture to the sum you have to contribute. The ARR is ordinarily ascertained as the normal yearly benefit you expect over the life of a speculation undertaking, looked at with the normal measure of capital contributed. Payback period - a straightforward method for surveying a speculation by the time span it would take to reimburse it. It's typically the default system for littler organizations and spotlights on cashflow, not benefit. Marking down cashflow applies a markdown rate to work out the present-day likeness a future cashflow. There are two sorts of reducing techniques for evaluation - the net present value (NPV) and internal rate of return (IRR). Venture danger and affectability examination a practical evaluation of dangers is vital. By and by, the greatest danger for some speculations is the interruption they can bring Support issues It is obvious that clubs determine the vast majority of their backing from two fundamental sources, administering bodies and nearby powers. The degree of looking for assistance from, and backing gave by different suppliers is moderately little. The degree to which clubs access help from overseeing bodies and neighbourhood powers seems to change crosswise over Singapore, and crosswise over sports. Some overseeing bodies seem to give more backing than others. The degree and nature of backing from different bodies changes significantly and regularly seems to depend on the learning of staff or board of trustees responsibilities. Few clubs recognized utilizing the aid intended for Clubs location (EC, 2000). The primary issues with which clubs distinguished obliging backing were, as may be normal, financing and youngster insurance approaches. Around 10% of clubs essentially said that more data ought to be accessible about generally subjects. References EC, (2000), Sustainability 21 Conference Helsinki - European Consultative Forum On The Environment And Sustainable Development, European Communities Publications, Luxemburg. Hall, M., (1992), Mega-Events And Their Legacies. In: Murphy, P., 1997, Quality Management In Urban Tourism, Wiley Press, UK. Mann, P., (2002), Events Must Leave Lasting Legacy, Bidding Business Journal, Sport Business Group Ltd., London, UK. Rosentraub, M. (1997), Major League Losers: The Real Costs of Sports and Whos Paying For It . New York: Basic Books. Managerial Accounting Question : What is the Managerial Accounting ? Answer : Introduction: The report mainly evaluates the financial performance of May airlines from 2015 to 2016 and depicts the significance of the overall strategy, which is been used by the company. Furthermore, the report mainly analyses the overall revenue, which is been collected from the six different routes maintained by May airlines. In addition, relative analysis on the discontinuation of the low profit generating routes if depicted in the report, which might reduce the competency level of the airlines. Relative valuation of the capital budgeting on decision-making and changes in management on accounting and ethical guidance of management are electively evaluated. Detecting and analysing the revenue, which provide low-level income on yearly basis: Route revenue 2016 2015 % change Home country 1906.7 2015.2 -5% Orient and North America 1690.3 1635 3% Asian 2001.3 1576.2 30% Africa and South America 0 18.1 -100% Europe and Middle East 2286.6 1962.8 17% Australia and New Zealand 1514.5 1517.3 -2% Total revenue 9399.4 8724.6 7.7% Table 1: Stating the revenue generated from routes of May Airlines (Source: As depicted in the case study) With the help of table 1, the overall percentage change in the revenue generated from different route could be evaluated. Moreover, the maximum deduction in revenue was mainly seen in the African division where the revenue has turned zero, while the same amount of capital is being employed. In addition, the second major decline in revenue was mainly portrayed from Home country where due to intense competition the company was able to face sever loss in revenue. Lastly, the revenue degradation was faced from the Australian and New Zealand division where the revenue from operations declined from the competition portrayed from low fair airbus. Barrett (2016) mentioned airlines companies with the help of low carrier planes are able to improve their competitiveness and generate higher revenue from same operations. In addition, Cheong, Kim and Kim (2013) stated that decline in overall oil prices have mainly supported the overall income generation capacity as decline from $107 to $45 mainly reduced its overall expenditure. Analysing the repercussion of low profit yielding routes in financial statement of May Airlines: The overall decline in the overall revenue generation capability of May Airlines from the revenue losing routes affected its profit yielding capacity. In addition, the decline in revenue mainly stated that more expenses are being conducted, while the demand for the services is not adequate to generate required cash. Figure 1: Stating the change in revenue from 2012 to 2016 (Source: as depicted in the case study) Figure 1, mainly states the decline in revenue, which was attained by the company from its operations. In addition, in 2014 relative decline in revenue of 18.1% could be seen, which is due to high-end expenses incurred by the company to maintain its operations. Furthermore, from 2015 to 2016 the overall decline in net profit of 7.7% was identified, which mainly states the declining revenue from the three revenue-losing routes. The revenue in 2016 mainly increased to 15,121,204 from 13,756,411 in 2015, while its overall expenses also increased. However, the revenue loosing routes increase the revenue might have help the company attain profitability in operations and get positive revenue in 2016. Currently, the overall availability then passengers seats improved from 51,223,973 to 59,931,781, which mainly state the increased implementation of capital deployed by the company. This increment in the overall capital deployments is not supported with the overall revenue generating routes and hampering profitability of the company. The increment in passenger services mainly increased the expenditure of the company in 2016, while the reduction in revenue from routes declined the overall profitability and hampered capital reserve of the company. Dhingra and Sampson (2016) mentioned that non-maintenance of expenses mainly reduce the capability of the company to increase profits and declining its dividend payout. On the other hand, Grant (2016) argued that without the use of adequate strategies companies are not able to reduce their expenses and improve their net profit margin. Analysing and critically discussing the decision made by the management regarding discontinuation of the low profit generating routes: The strategic decision of discontinuing the revenue losing routes is a drastic move as it might hamper the companys competitiveness level. The reduction in market share could be seen if the company moves forward with the decision of discontinuation. Mainly the operations in Africa, home country and Australian division of the company has declined due to the increasing competition from other companies. This increased competition could be curbed from adequate strategies, while discontinuation might hamper its market share. Grint (2016) mentioned that airline companies might use effective strategies like low deployment of capital and airbus carriers, which might help in reducing expenses and increase its profitability. Moreover, relative strategies could be adopted by the management of May Airlines and discard the opinion of discontinuation of operations. This decision might hamper the growth as from the evaluation revue streams from Home and Australian division has declined of mere 5 and 2 percent, which could be improved if adequate strategies are implemented, while decline in African decision could be improved by utilising relevant cost reducing strategies. Kapturski (2016) stated that due to the declining fuel costs airline companies are able to provide competitive pricing on their tickets, which in turn hep in improving their market share. Relative strategies could be used by the management of May Airlines for continuing their operations in revenue losing routes. Critically analysing the decision of management: Relative decisions regarding the discontinuation of Home and Australian division might mainly reduce the revenue by 1906.7 and 1514.3. This reduction in revenue might also decrease the overall expenses of the company, which is additional benefit. However, the discontinuation of the operations might mainly hamper the overall revenues and reduce market share of the company. Notomista et al. (2016) argued that discontinuation is only conducted when there is no alternative presented to the company. However, O'Connell (2016) mentioned that adoption of strategies and implementing relevant experiments allows companies to identify method, which could be used in reducing its expenses. The discontinuation might only hamper operations of the company and reduce its revenue generation capacity. Utilising low cost carriers for reducing expenses: The management could consider using low cost carriers in their revenue losing routes, as it might help in decreasing the overall expenses incurred by the company to maintain the level of operations. Furthermore, this strategic move might need capital investment, which could be directed from revenue gaining routes. The implementation of low cost carriers might mainly help the company in reducing the expenses and improving the overall profits. In addition, the low cost carrier could enable May Airlines for increasing their competiveness in the market, as its competitors are using the same strategic move. Vasigh, Fleming and Humphreys (2014) cited that low pricing strategy could be utilised by the company to maintain high level of competiveness in the market and improve its overall net profit margin. On the other hand, Zeren and Ozkol (2016) argued that asset accumulation mainly require high-end investment, which might increase its debt and insolvency chances. Discontinuation of single operations: The May Airline could effectively discontinue the operations in African division, as the company is not making any kind of revenue from its operations. In addition, the discontinuation might mainly help in reducing the overall expenses, which could be redirected to other operations. In addition, during 2016 May Airlines has realised zero revenue from the African division, which mainly states nullified demand of companys services in the regions. Thus, implementation of low cost carrier strategy could not help May Airlines in improving demand of their services in the African division. Zhao, Shang and Li (2012) stated that without continuous financial evaluation companies are not able to detect viability of different operations. Nevertheless, Dafir and Gajjala (2016) argued that companies for improving their overall market reach and share mainly conduct the decline in overall selling price. Utilising plan: The overall valuation of the effective utilising plans might mainly help the May Airlines to improve their overall profitability by improving their operational capability. In addition, the utilisation of low aircraft carriers and discontinuation of African decision might mainly help the company in improving its overall profitability. Moreover, the discontinuation of African division might mainly help in reducing the expenses and improve the overall condition of May Airlines. In addition, the augmentation of low aircraft services might help the company in reducing its overall expenses in the revenue losing routes and generate high revenue. Moreover, after the successful implementation of the strategy in revenue losing routes, the company might implement it in revenue generating routes, which might increase its net profit margin. Vasigh, Fleming and Humphreys (2014) stated that utilising cost control measures mainly help airline companies to improve their overall profitability, which i n turn help in improving their retimed income and cash reserves. Areas of allocating the financial resources The allocation of the financial ratios should be done for solving of various issues existing in the airlines, which it is presently facing. The process of earning high profit directly related to create value for the shareholders of the company and by offering them high returns. It has to be also observed that the increment in revenue of the company is only possible when the financial resources are made to full use in the Airlines. Hence, the Airlines Company should look forward in terms of attaining the maximum amount of profits possible. Hence, this is possible only when May Airlines decides to adapt to appropriate strategies for the company and avoids allocation of the available funds in the unnecessary overheads. The airlines company can look forward to allocate the necessary resources in the areas where it can attract increased number of passengers and thereby increase the profitability of the company. Therefore, May Airlines should make sure that it should not allocate excess fi nancial resources in regions where the company is attracting less number of passengers (Cooper 2016). Moreover, May Airlines needs to focus on areas where it will be able to generate more amounts of profits and in creating appropriate amount of the shareholders. The company should be involved in investing in acquiring of those passengers and be able to increase the sustainability in airline routes, which have been observed to experience losses. In addition to this the various types of loss making routes May Airlines has been seen in New Zealand, South America and Australia. The airlines should be able to attain the required efficiency in the mentioned routes (Grint 2016). Factors influencing the decision of Capital Budgeting: Once a project has been allocated the management team should begin with the process of capital budgeting and take up the decisions which are mainly related to reject or accept the project. There have been several types of the factors observed which are directly related to influence the capital budgeting decision, some of them have been mentioned below as follows: 1. Availability of the respective funds 7. Earnings 2. Capital structure of the organization 8. Evaluation of the economic value of the project 3. Various types of the decisions of the management 9. Assessment of the overall return on the capital 4. Methods Used for accounting 5. Polices related to taxation 6. Method applied for Working capital computation The aforementioned decisions can thus affect the several types of the decision which e directly related to take the important decision regarding the application of the capital techniques. In addition to this, the airline company can look forward to make increments in revenue and thereby reducing the cost of the company (Gunawardena et al. 2015). Some of the factors affecting the decisions related to capital budgeting techniques are: Market risk The market risk takes into consideration the risk of the project which is observe to arise due to various types of the factors related to the macroeconomic issues such as rate of interest and inflation. It has been also observed that the market risk is also observed when the economy of the company is running weak. Hence, it needs to be considered that a poor economy can be able to influence the demand of the project in terms of the application to the various types of different types of the steps, which can substantially affect the return result of the losses and the demand of product. It has to be also observed that Banks may become resistant while lending to other company, which is facing downturn. This directly results in increase in the cost of capital for the company, which has been assigned for the project. The inflation related to the economy is also seen to be affecting the real return. Therefore, the aforementioned factors are thus seen to increase the market risk of the project and intern affect the return of the project (Kaplan and Anderson 2013). The tax exposure of the company: This is related to the payment of the debt, which is usually exempted from the purview of taxation. In case the rate of taxation is observed to be high and company is already in debts for financing of the project this will be adjusted while the payment of the income tax (Suki 2014). Financial flexibility: This is evident when the company faces problem while raising of the capital. The company has maintained sufficient amount of cash flow hence the issue related to raisin of capital should not exist. In case of becoming debt ridden, then at the time of crisis it wont be able to raise the required capital (Lee, Seo and Sharma 2013). Working Capital: May Airlines should be able to understand the different types of viewpoints, which needed for assignment of the additional working capital. The consideration of the working capital is deemed from the alternative budget, which may be planned from the budget. In addition to this the company may look forward to finance the asset in two ways, the first is observed in terms of assignment of the budget in generation of a high revenue and in providing a high level of the assistance related to the service level given to the passengers of the Airline. The aspect is related to procuring long-term debts from the lenders which can enhance the claims of the creditors (Lu et al. 2012). Analysis of the decision to reduce the long-term borrowing- Lending for the May Airlines: The decision taken by the management of the company related to credit of the various types of the decision related to external lenders has been done for reducing the credit acquired from them. The company should look forward to decrease the borrowing from the external lenders: Some of the strategies are shown below as follows: Increasing the sales and the profits: The Airline Company should focus on strategy to increase the profit margins for the company, this will help the company to pay its debts in the future (Torenbeek 2013) Debt Restructuring: This approach will be able to increase the cash along with disposable income. Suppliers needs to be broaden terms which will facilitate in obtaining huge profit during bill payments and decrease the monthly payments of the company. In addition to this in case of high interest rate at the time of taking loan, restructuring may result in reduction of interest cost (Bazargan, M., 2016). Budgeted Cash flow: The considerations made in this will be able to signify that the company will be able to recognise the investment projects, which should be taken into account. This analysis will affect decision of fixed investment. This will also state that adjustment in time is necessary for certain important expenditure (Wu 2016). Encouraging employees to decrease excess overhead: The employees need to understand the problem, which they are facing at present and they themselves need to forward for help. In addition to this, the company should strive for better work force planning. The employees in the other hand should look forward to reduce the amount of the cost, which are spent for the different type of the overhead of the company (Belobaba, Odoni and Barnhart 2015). Analysing the significance of regular reporting system The managing director of the company needs to be aware of the various types of the budgetary attributes, which needs to be coordinating among the Group. This will result in new CEO to develop the fundamental skills in the area of financial management. It is also expected that the other business concerns can be asked for help in troubled situations. The Business Owners concerned are responsible for constantly evaluating the performance of May Airlines after making an analysis with the given historical details. On the other hand the company is also dependent on the industry competitors for successful alignment of attributes of business (Singh and Sushil 2013). The tool discussed in this assignment is ratio analysis. The rationale behind considering this tool is for making the financial analysis, which is to be made for financial analysis in Brexit in UK. This plan will help in making a positive improvements based on the profitability, liquidity and the solvency related issues related to financial structuring of the organization. Moreover, it was constantly considered understanding the comparison with the help of ratios from one financial period to another in case of Brexit Decisions in UK. It primarily takes into consideration the conduction of comparative analysis in case of Brexit decisions based on the financial statement for a specified tenure and the changes allowed in the activities of the project. Moreover, it was constantly regarded that the considerations need to made for understanding of the ratio comparison from one financial period to another in case of Brexit. This is sole reason for taking into consideration of the various ty pe accounting decision which are to be considered for accounting management. It has to be be thus observed this will be able to reveal the consideration of the different type of accounting tools which are reports for the future analysis. On the other hand, the adjustment as per the balance sheet and income statement will be helped by calculating the ratios. This will also include the non-recurring items and making adjustment in the stock in appropriate way (Cui et al. 2016). Financial planning is seen to help in making strategic and planning of the financial resource identification. It obtains and develops the required amount of resources for attainment of the goals required to operate in proper course of business. In addition to this the financial planning obtained from the maintenance of the realistic budget assist Brexit decisions in UK. On the other hand the MD of the company is responsible for conducting appropriate planning of the given products and services in the future financial years (Yu 2012). It has been also observed that the cash Flow Operations manages with major aspects of the financial data. In the given case, the main purpose is reliant on ensuring the availability of adequate cash for payment of bills. Hence, the business concerns should manage the budget for spending and earning for a certain time. Therefore it is the responsibility of the managers to consider the different aspects related to the plan initiation and sales projection (Psomas, Pantouvakis and Kafetzopoulos 2013). Highlighting the change in administration accounting function and ethical issues in case development is conducted in diverse countries This brings into account the various aspects required for bringing a change related to the ethical issues for developing the case of making activities related to Brexit decision-making. Due to this, the voters are able to vote favouring Brexit exit from European Union (EU). In other words the involvement of British and the European leaders are seen to be negotiating terms with Britain departure. This shows that the British exit has laid a significant amount of impact on the British Economy in immigration policies. This will take into consideration the time aspect in revealing of the consequences related to the changes for future analysis purpose. Hence, the vote for the exit of Britain for leaving EU was due to the non legally bended theoretical aspects for alignment of the operational activities in an appropriate manner (Malina et al. 2012). The changes related to the management accounting has been able to disclose the treaty on the EU in terms of the establishment of the various type the different types of the procedures which is required in case of withdrawing of the fees in the European Union, agreeing with the member state. Hence it was observed that the British signals for exit in representation of formal notifications in an effective way (Kaake et al. 2013). The considerations of the member countries is concerned is related to the meet up of the summit in the scheduled time. In other terms the members present in the British officials are triggering the European Union Membership, these observations show Britain for making the negotiations in accessing the European conglomerates in the countries. In the year 2014, the company is observed to face serious growth pressure for the gaining of the populist right and for the purpose of British European Union Membership immigration policies. On teh other hand it has been also observed that, it has helped in mollifying the British European Union for the own party in the rising from the UK Independence, in case of holding the referendum during the time. This has revealed that the making the necessary changes in the Brexit modifications in the UK for the countries such as Wales, Northern Ireland and England. This is considered as the largest of the trading partners for the assignment of the necessary activities based in UK during recession (Ramasamy et al. 2013). In the given case, the uncertainty has been observed from alignment of the future relation of Britain with the EU. Hence, it has been also observed that there is a high volatility in terms of the market conditions for the given consequences for a specified time. The prospects of Britain can further reveal the negotiation and the considerations in favour of EU. This has significantly assisted in terms of discouraging attributes for countries from exiting the EU (Brueckner, Lee, and Singer 2014). In given case shows the serious concerns for the issues considering business based in United Kingdom. It is oserved as the reson for the production which is based UK to be taken into safety standards. In other terms, the exit of UK considers as a selling in the European markets after application of small tariff rate, which is set for the safety standards. Hence, it needs to be considered the factors lending to the controversial achievements for European Union for viewing it as a free revolution movement for the countries based in (Europe Morrell 2013). Conclusion The assignment is mainly related to the evaluation of the current financial position of May Airlines by the analysis of the routes. In addition to this revenue due to the loss in the routes such as in, the home country in Australian and Africa is important in understanding of the negative implications on the capital expenditure. The various type of the critical evaluation stated by the management of May airlines has effectively taken the decision based in form of different types of the other evaluations. Moreover, May Airline can take the decision to discontinue with the African division and look forward to adopt the budget based activity in other routes. It has been further observed that increasing revenue has been the main aim of the management, which can be achieved by the use of the low cost carrier planes in Home Division and Australia of May Airlines. The intention of the management has been seen in terms of taking the adequate decisions to make the necessary decisions. The inv olvement of the operations team has been able to make the considerable amount of the improvements, which is needed for the May Airlines to increase the market share and exposure, which may be used to strengthen the financial stability. Reference Barrett, G., 2016. The Era of Article 50: How the UK Will Leave the EU If it Opts for Brexit in its 23 June, 2016 Vote. Bazargan, M., 2016.Airline operations and scheduling. Routledge. Belobaba, P., Odoni, A. and Barnhart, C., 2015.The global airline industry. John Wiley Sons. Brueckner, J.K., Lee, D. and Singer, E., 2014. City-pairs versus airport-pairs: a market-definition methodology for the airline industry.Review of Industrial Organization,44(1), pp.1-25. Cheong, Y., Kim, K. and Kim, H., 2013. Advertising and promotion budgeting during volatile economic conditions: Factors influencing the level of decentralization in budgeting and its relations to budget size and allocation.International Journal of Advertising,32(1), pp.143-162. 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The effects of corporate governance on airline performance: Production and marketing efficiency perspectives.Transportation Research Part E: Logistics and Transportation Review,48(2), pp.529-544. Malina, R., McConnachie, D., Winchester, N., Wollersheim, C., Paltsev, S. and Waitz, I.A., 2012. The impact of the European Union emissions trading scheme on US aviation.Journal of Air Transport Management,19, pp.36-41. Morrell, P.S., 2013.Airline finance. Ashgate Publishing, Ltd. Notomista, G., Selvaggio, M., Sbrizzi, F., Di Maio, G., Grazioso, S. and Botsch, M., 2016. A fast airplane boarding strategy using online seat assignment based on passenger classification.Journal of Air Transport Management,53, pp.140-149. O'Connell, R., 2016. The Political Constitution Ten Years from NowDodo or Phoenix? Implications of the Brexit Referendum. Psomas, E.L., Pantouvakis, A. and Kafetzopoulos, D.P., 2013. 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Vasigh, B., Fleming, K. and Humphreys, B., 2014.Foundations of airline finance: Methodology and practice. Routledge. Wu, C.L., 2016.Airline operations and delay management: insights from airline economics, networks and strategic schedule planning. Routledge. Yu, G. ed., 2012.Operations research in the airline industry(Vol. 9). Springer Science Business Media. Zeren, B. and zkol, I., 2016. A novel column generation strategy for large scale airline crew pairing problems.Expert Systems with Applications,55, pp.133-144. Zhao, L.J., Shang, J.W. and Li, Z., 2012. On the Study of Capital Structure and Governance of Listed Companies. InTechnology for Education and Learning(pp. 137-142). Springer Berlin Heidelberg. Managerial Accounting Question: Explain the strategic objectives of the company ASPEN Pharmacare. Answer: Introduction Generally, there are mainly four types of information that one company carve up with the other companies. These are external drivers, resources and relationships, strategy and performance (Northington 2011). In addition to this, each type of information is composed of various specific elements that help the management to analyze the organizational health and organizational performance. Here, each of the seventeen elements has been analyzed in terms of comprehensiveness and accessibility in order to find the organizational health and organizational performance of the company ASPEN Pharmacare of South Africa. Company Background ASPEN Pharmacare Holdings Limited is a multinational holding company of South Africa that deals with the holdings concerned to the pharmaceutical. It has been noted that ASPEN Pharmacare is considered as the largest drug company in the particular country. ASPEN Pharmacare was founded in the year 1850 that was made public in the year 1997. The company is headquartered in Durban in South Africa. Stephen Saad is the Group Chief Executive and employs over 10,000 people globally in the organization (Aspenpharma.com 2016). The company has extended its business across the world by reaching over 150 countries. This particular company supplies over 650 branded medicines that are specialized in generics and for the treatment of tuberculosis and AIDS/ HIV. Comprehensiveness for 17 Elements - The PWC Value Framework Comprehensiveness: The strategic objectives of the company ASPEN Pharmacare include firstly, to deliver the sustainable growth in form of earnings from a diversified portfolio that is composed of geographies and products. Secondly, the aim is to supply the patients and the customers of the company with medicines having high quality at competitive prices. The other aims include - to increase the promotion of the products of ASPEN across the world directly, to achieve higher returns on investment for the shareholders of the firm for long run, to improve and increase the offering of the company to the patients and healthcare professionals continuously by a prolific product pipeline (Wild, Shaw and Chiappetta 2011). The goals are to achieve strategic advantages by the capabilities of production of the company, to practice good corporate citizenship, to serve a challenging, safe and rewarding environment to its employees and also to enhance the value of stakeholders of the firm. Accessibility: The strategic objectives of the firm ASPEN Pharmacare have been easily accessed from the Integrated Report of the company for the year 2015. The objectives are provided in a form of list and along with each of the objective, the risks and the challenges the company has to face for achieving each objective has also been provided. Therefore, in order words it can be said that the strategic objectives of the firm can easily be accessed in order to analyze the organizational health. Thus, it can be said that the quality of organizational health information for the element strategic objectives in the Value Framework is good as it was easily found in the integrated report, well formatted and easy for understanding. Business Model Comprehensiveness: The business model of the company ASPEN Pharmacare mainly focuses on its strength that lays for understanding the dynamic markets where the particular company operates it business and identifies and pursues various opportunities that line up with the strategy and vision of the organization. The business model of the firm creates value for its stakeholders by implementing high levels of advanced processes and expertise under the framework of the firms values to optimize the returns on its intangible, tangible, unique assets and human (Wild, Shaw and Chiappetta 2011). The business model of the firm is as follows: Figure 1: Business Model of ASPEN Pharmacare Accessibility: The business model of the firm ASPEN Pharmacare has been easily accessed from the annual report of the company. The business model of the firm is provided in the annual report along with a figure of the model. Thus, it helps to understand the business model easily. It can be said that the information regarding the business model of the firm is easily accessible from the annual report of the firm, it is well formatted and thus it is easy for understanding. Therefore, it can be concluded that the quality of the organization health for the element business model in the Value Framework is good. Governance Comprehensiveness: Corporate governance is an environment where the regulatory pressure increases, the Board is mindful of the requirement that is required to maintain an accurate balance between the governance expectations of the government, regulators, investors and other stakeholders (Wild and Shaw 2012). It also includes the market demands that are provided by the firm ASPEN Pharmacare about competitive financial returns to the shareholders. In case of the company ASPEN Pharmacare, the governance extends beyond the regulatory compliance and legislative and the management of the firm strives to establish a good enterprise-wide culture of governance with the aim to ensure that all the decisions regarding the business should be taken in a transparent and fair manner and also within an ethical framework. This promotes the stakeholders responsible consideration and the holding decision-makers are also accurately accountable (Whitecotton, Libby and Phillips 2011). In this organization, the evolving disci pline of corporate governance, governance processes, practices and structures are actively revised and monitored at regular interval of time in order to reflect the best practice. The corporate governance structure of ASPEN Pharmacare can be better understood from the following chart: Figure 2: Corporate Governance Structure of ASPEN Pharmacare Accessibility: The corporate governance of the firm ASPEN Pharmacare can be easily accessed from the annual report of the firm. As the information can be easily find out from the annual report and it is well formatted, it can be said that it is easy to understand. The information about the element governance has been provided is a summarized way and also under various sub-headings. So it is well represented in the report. Thus, it can be concluded that the quality of the organization health for the element governance in the Value Framework is good. Risk Comprehensiveness: The risk management is an embedded element of the corporate culture of the organization ASPEN Pharmacare and it is inherent regarding all its decisions about the business. The risk management is also inherent in the business transactions and business activities. Therefore, within the particular organization, the risk management is considered as a pre-requisite to the sustainability of the ASPEN Pharmacare Group. The integrated approach to the risk management is applied and implemented in order to consider all the social, environmental and economic indicators that generally have impact on both the organization and on its stakeholders (Thompson, 2012). The threats and the opportunities that have been identified as risk are counted here in order to ensure a balanced outcome in between the reward and the risk for the sustainability of the company ASPEN Pharmacare Group. The objective of the risk management of the organization ASPEN Pharmacare is to sustainably maintain the effective dete ction of the strategy of the whole Group (Warren et al. 2012). The risk management model of the firm is as follows: Figure 3: Risk Management Model Accessibility: The risk management of the firm ASPEN Pharmacare can be easily accessed from the annual report of the company for the year 2015. The risk management has been explained in details and in a summarized way. Therefore, it helps to understand the risk management structure of the company. As the information about the risk management model can easily be accessed from the annual report of the firm of the year 2015 and can be understood easily, it can be concluded that the quality of the organization health for the element risk in the Value Framework is good. Remuneration Comprehensiveness: The Remuneration and the Nomination Committee and a subcommittee of the Board assists the Board to get ensure that the Board has the appropriate composition to execute the duties effectively. In this organization, the directors are appointed by a formal methodology, the ongoing training and development and formal induction of the directors take place, annual evaluation of the Boards performance, the Chairman, the Board Committees, the Group Chief Executive, Finance Director, the Company Secretary and Group Governance Officer is conducted (Shiller 2012). As per the rule of the organization, the formal succession plans are approved and reviewed. Even the remuneration levels and remuneration policy are appropriately set across the organization. Within the firm ASPEN Pharmacare, the disclosure of the directors and the remuneration is transparent, complete and accurate. Within the particular organization, executive and management remuneration principles are rightly incorporated; there is a particular base salary, annual incentive, medium-term incentive, legacy share schemes and benefits (Shim and Siegel 2012). The differences between the remuneration policies of both the executive and non-executive directors can be better understood from the following table: Accessibility: The data and the information of the remuneration report can be accessed easily from the annual report of the company ASPEN Pharmacare of the year 2015. The remuneration policy, the rules and regulations and the benefits of both the executive and non-executive directors have been represented clearly in the annual report of the firm. The accessibility of the information is easy to find out from the annual report of the firm. The well formatting of the information helps to understand the information easily. Therefore, it can be concluded that the quality of the organization health for the element remuneration in the Value Framework is good. Conclusion Therefore, it can be concluded that the annual report and the integrated report of an organization plays an important role in understanding the company. Here, the detailed analysis of the firm ASPEN Pharmacare helps to understand the financial condition of the company based on the PWC model. This model also helped to understand the organizational health and organizational performance of ASPEN Pharmacare. By analyzing in details, it can be said that both the health and performance of the firm is in better position. References Aspenpharma.com. (2016).Aspen Pharma. Berk, J. and DeMarzo, P. (2011).Corporate finance. Boston, MA: Prentice Hall. Borys, G. and Solarz, M. (2013).Finance and accountancy for sustainable development. Wrocaw: Publishing House of Wrocaw University of Economics. Braun, K. and Tietz, W. (2013).Managerial accounting. Boston: Pearson. Breuer, W. (2013).Special issue: Sustainable finance. Berlin ; Heidelberg: Springer. Brewer, P., Garrison, R. and Noreen, E. (2013).Introduction to managerial accounting. New York: McGraw-Hill/Irwin. Cherneva, I. (2012).The business case for sustainable finance. London: Routledge. Clark, R. and Baker, D. (2011).Finance. Oxford: Oxford University Press. Davis, C. and Davis, E. (2012).Managerial accounting. Hoboken, N.J.: John Wiley Sons. Edmonds, T., Tsay, B. and Olds, P. (2011).Fundamental managerial accounting concepts. New York: McGraw-Hill Irwin. Fields, E. (2011).The essentials of finance and accounting for nonfinancial managers. New York: American Management Association.

Ad and its infulences Essay

Ad and its infulences Essay Ad and its infulences Essay For the past 30 years, the advertising industry has worshipped at the altar of youth - because people 18 to 49 have the most disposable income. There's only one small problem with that - it isn't true. People 55+ spend the most money in almost all categories. They buy the most cars, spend the most on electronics, and control the most wealth. Yet advertisers aren't chasing them. The growth of television was extraordinary. Households with TVs went from less than 19% in 1946, to 55.7% in 1954, to 90% by 1962. youtube.com/watch?v=77yoG7mYlA0#t=16 Jaguar ad Even Jaguar, whose primary customer is over 50, doesn't choose 50+ actors for their ads. While Jag used a Deep Purple music track in this commercial, the actors in it are about 35. Yet the average age of a new car buyer is 56. They buy more new cars, spend more on the cars they buy, and buy cars for their kids and grandkids. youtube.com/watch?v=AsWRgxMYvOQ Diet Coke Ad Coke's Heart Truth for Women campaign is a great cause. It reminds women that heart disease is a concern beginning at age 55. But they chose 36 year-old Heidi Klum as a spokesperson: By the way, according to consumer research company NPD, people 50+ buy 60% of all carbonated beverages. youtube.com/watch?v=-cS3eIob78o Raymon James Comercial If the age-old axiom is to "follow the money," why isn't advertising's famous ability to do that kicking in? There are three possible reasons: One: The average age of ad agency people is around 30. So if the people advising advertisers where to spend their money are young, it's not surprising that companies are being convinced they should be targeting the young. It becomes a self-fulfilling prophesy. Two: Marketing's lack of attention to 55+ is cultural. Ignoring older people is tolerated. If society feels that way at large, and if advertising follows the parade, why should marketers feel any different? Third, the advertising industry has institutionalized the youth

Words For Transportation in Spanish

Words For Transportation in Spanish If youre visiting an area where Spanish is spoken, youll need a means of transportation. Here are some of the most common ones, along with a sample sentence for each. Common Spanish Words For Transportation Airplane: el avià ³n. (An airport is un aeropuerto.) Los bebà ©s pueden viajar en avià ³n desde los primeros dà ­as de vida. Babies can travel by plane from the first days of life. Bicycle: la bicicleta, la bici. Cuando la gasolina subià ³ a cuatro dà ³lares, comprà © mi bicicleta para ir al trabajo. When gasoline rose to four dollars, I bought my bicycle for going to work. Boat: el barco, la bota, la barca, el ferry, la lancha, la chalupa, la canoa, la piragua, el kayak. (Names vary with type of boat and sometimes region.) Usted puede viajar en barco de una isla a otra sin problemas. You can travel by boat from one island to the other without problems. Bus: el bus, el autobà ºs, el à ³mnibus, el camià ³n, la camioneta, la chiva, el pullman. (Names vary with region and type of bus, and there are also other names not listed here.) El bus de Barcelona es probablemente el ms conveniente. The Barcelona bus is probably the most convenient. Car: el coche, el carro, el automà ³vil, el auto. Los nià ±os viajarn con ms seguridad en el coche si usan las sillas homologadas. Children will travel more safely in the car if they use approved car seats. Foot: el pie. El hotel se encuentra a 7 minutos a pie de la estacià ³n de ferrocarril. The hotel is located seven minutes by foot from the train station. Helicopter: el helicà ³ptero. El helicà ³ptero es una aeronave propulsada por uno o ms rotores horizontales. The helicopter is an aircraft propelled by one or more horizontal rotors. Horse: el caballo. Hay dos paseos a caballo al dà ­a, uno en la maà ±ana y uno en la tarde. There are two horseback rides a day, one in the morning and one in the afternoon. Motorcycle: la motocicleta, la moto. Diarios de motocicleta es una pelà ­cula biogrfica basada en los diarios de viaje de Che Guevara y Alberto Granado. The Motorcycle Diaries is a biographical movie based on the trip diaries of Che Guevara and Alberto Granado. Subway: el metro, el subterrneo. El subterrneo de la Ciudad de Mà ©xico es uno de los ms modernos del mundo.  Mexico Citys subway is one of the most modern in the world. Taxi: taxi. Ofrecemos servicio de taxi seguro, rpido y confiable. We offer safe, fast and reliable taxi service. Train: el tren. (A high-speed train is often a tren de alta velocidad. An express train is known as a tren expreso, tren express or tren rpido. A sleeping car is usually known as a dormitorio. A railway is un ferrocarril.) Suiza es el paà ­s de los trenes de montaà ±a. Switzerland is the country of mountain trains. Truck: el camià ³n. (Other names are also used; a pickup truck is often known as una camioneta, un pickup or una pickup.) Busco trabajo de chofer de larga distancia en camiones. Im looking for work as a long-distance truck driver. Van: la furgoneta, la camioneta, la vagoneta, la buseta, el furgà ³n, el van. (Names vary with region and type of van.) La furgoneta Volkswagen fue popularizada por los hippies en Norteamà ©rica. The Volkswagen van was popularized by American hippies.

International Law Essay Example | Topics and Well Written Essays - 3500 words

International Law - Essay Example This paper shall critically evaluate the means by which a territory can become a state. This essay is being written in order to arrive at a thorough and extensive assessment of statehood, especially, in relation to territory. Discussion Much debate and conflict have been seen owing to the right of a state to claim statehood. To this very day, different territories are trying to claim statehood and independence from their mother states. These claimants have even waged violent conflicts with their mother states in their bid for independence and statehood. Their belief revolves around the fact that since they fulfil the elements of statehood, they deserve to be recognized as independent states. These beliefs are however often rebuked by their mother states who often claim that these territories are not independent states, and for as long as they have sovereignty over it, international bodies cannot recognize them as independent states. The means by which a territory can later become and be recognized as a state are basically focused on the four elements. After these elements are established, the processes of international laws have to be applied in order to secure recognition for the territory as a state. Based on Article 1 of the Montevideo Convention, a state, in order to be recognized as a person of international law, must possess the following elements: a permanent population; a defined territory; government; and the capacity to enter into relations with other states. Traditionally, many states were able to gain recognition via international bodies by fulfilling the above basic requirement, as well as the requirements of sovereignty and independence (UIO Faculty of Law, 2010). A territory can become a state by first having a sufficient number of people to make up a population. Different authors and scholars support this basic premise because it is a natural requirement for subsistence. There is no specific requirement as to the number of inhabitants only that, this population needs to be sufficient in the conduct of state functions (Shaw, 2003, p. 179). This population also needs to be permanently based on the territory. It is this qualification which disqualifies Antarctica for statehood. It does not have a permanent population. At different points of the year, explorers from different countries enter the continent, but they do not settle therein permanently and they eventually return to their own states (Fry, Goldstein, & Langhorne, 2002, p. 457). Conversely, even as Somalia’s population is not permanent, with its nomad residents drifting in and out of its territory, it still is considered a state because the people have the ultimate intention of going back (Fry, Goldstein, & Langhorne, 2002, p. 457). It is also important to note that there is also no requirement for the people to have common linguistic, ethnic, cultural, or historical characteristics. The size of the population does not also matter. Vatican City is a small stat e with a small population, but it is able to function and carry out its responsibilities and roles as a state (Fry, Goldstein, & Langhorne, 2002, p. 457). In order for a territory to be qualified for statehood, its population only needs to fulfil the minimum requirements of permanency and be of a sufficient number to carry out duties of statehood. This qualification for statehood is actually one of the easier elements to fulfil, and is often the least source of controversy for territories seeking statehood. Government

Procurement Routes in the Construction Industry Assignment

Procurement Routes in the Construction Industry - Assignment Example This process follows a number of steps but depending on the urgency of the required goods or services, some organizations may choose to make their procurement routes less lengthy and less tedious. Conventionally, procurement entails everything that is done within the complete acquisition of goods and services i.e. from preparation and dispensation of a requisition form through to the receipt of goods or services and the approval of the invoice for payment (White, 1996: pp. 242-3). Procurement often follows ten major steps: planning for purchase of goods or services, determination of the specific standards desired in the goods and services, development of finer specifications on the goods and services, doing extensive research on possible suppliers and selecting one supplier, conducting value analysis, determining the financing of the purchase e.g. whether to take a loan or use money in the company's bank account, negotiating the price, making the purchase, administration of the supply contract, controlling inventories and stores to guard against diversion and finally, the eventual disposals if any. Generally, the process is lengthy because of need for quality goods and/or services from competitive suppliers at competitive prices. The rules governing the process need to be followed strictly because the process o procurement has been identified as the key and major gateway for embezzlement and misappropriation of company funds and other corrupt deals. Each industry has its own procurement regulations and the whole process of procurement is structured to fit the nature of the industry's operations. For example, if an industry requires goods and services to be delivered urgently, then the process is likely to be made short. Taking the construction industry as our working example, this paper seeks to highlight the process of procurement in this industry with special emphasis on the particular types of procurement routes in the construction industry. The construction industry deals with the provision of a number of goods and services. It deals with the building of new structures such as schools, churches, factories, apartments, houses, offices, factories, roads and even bridges. Apart from building of the aforementioned structures, the industry also engages in preparation of the building or construction site, modification and annexing of existing structures and the maintenance and repair of the already existing structures. Therefore, the constructors are usually contracted to carry out any of the activities. The contract may involve the design alone, the design and building or even the management of the construction process carried out by other constructors. The way of contracting these constructors to carry out any of the services may be termed as routes of procurement. There are three main routes of procurement: Traditional Procurement also called conventional procurement, Design and Build Procurement and Management Procurement . Traditional Procurement also called conventional procurement is a very common procurement route for most small and medium sized projects such as the construction of a school. The client in this kind of procurement route first contracts consultant(s). The consultant(s) design and lay down all the exact specifications on how the construction is supposed to be carried out. After the consultants have completed their job, the client then proceeds to contract a

Play Therapy Theories Children And Young People Essay

Play Therapy Theories Children And Young People Essay Play is important for the childs holistic development including their physical, language, social, emotional and cognitive development. Play allows children to learn naturally from the world around them to gain life skills and understanding Play allows children to freely explore the world around them, without adult direction. Play allows the child to create, challenge, imagine, engage and explore satisfying activities for both themselves and others. Children may use equipment; play alone or with others, in energetic or calm manner. Play is a vital component for a childs development and lives and is essential to be promoted where possible (Play England, 2007). Play is the primary and natural medium of communication for children (Axline, 1947). Children may not have the capacity to use words to express themselves, but with the assistance of play therapists, communication and understanding can occur between both the child and therapist. As children do not have the same abilities to communicate and express themselves verbally and as effectively as an adult can, play gives children the opportunity to express their emotions and experiences. This can provide a foundation to build relationships with the play therapist and others, allowing their needs and requirements to be known and to gain a better understanding of themselves (Landreth, 2002). Play therapy then, is a medium of therapy in which play is used, to observe children engaging in play. By providing resources of play materials and knowledge of theory around play therapy, therapists can identify and examine the childs underlying issues. Wilson Ryan, (2005) state that the importance of play therapy is to allow children move from being unaware of their hidden, unconscious feelings they may have as a result of life experiences, and gain an understanding of their emotions and experiences enabling them to come to terms with feelings. OConnor and Schaefer (1994) maintain the aim of play therapy is to bring children to a level of emotional and social functioning or level with their developmental stage. This can allow usual developmental process to be resumed. Play Therapy is an active process between both the play therapist and the child. It allows the child to explore their surroundings at his or her own pace. The child has his or her own schema of their issues which may be current and of conscious awareness or, hidden in the past and possibly buried in the unconscious. These issues whether of conscious awareness or not may affect the childs daily lifestyle influencing feelings and behaviour. Play therapy is child centred and the play therapist focuses on play as the first and paramount medium of therapy, with speech the second medium of therapy (British Association of Play Therapists, 2008). The Irish Play Therapy Association (2013) claim, Play Therapy is an effective method of therapy for children who display or encounter many difficulties or issues. Behavioural difficulties may include depression, aggression, anxiety and other issues relating to difficult encounters or life experiences of abuse, death of a family member, divorce or separation and trauma (www.ipta.ie, 2013). A history of Play Therapy Play Therapy dates back as far as 1909 in Europe with the work of Sigmund Freud (1909/1955) and the first documented psychoanalytic therapeutic work focusing on a child was the case of Little Hans. Freud discovered the childs phobias through observations of his play behaviours and dreams. This case encouraged further development of Freuds work and eventually the development of play therapy. While Freud used interpretation of the unconscious motivation of a child building a relationship with the child, but he came to the understanding that unlike adults, children do not decide to enter into psychoanalysis. Without consent or understanding the therapist brings the child into this analysis. Anna Freud (1946) followed her fathers interest of play, but developed her own theories. She held that adults undergoing psychoanalysis are required to provide the therapist with information to assist the session, however with children the background information is expressed usually, but not always by the parent. Melanie Klein (1955) believed the use of psychoanalysis could benefit children in a variety of ways, even if their development was atypical. Klein also believed in using observations with children during their play and behavioural actions and not through their expression of speech as is used within adult psychoanalysis. Klein therefore introduced toys into her sessions to promote play and allow observation of actions to occur. Virginia Axline working in America was influenced by Carl Rogers work on non- directive client centred psychotherapy. Therefore, Axline built on Rogers theory resulting in a new therapeutic approach for working alongside children, known as non directive play therapy. As in adult psychotherapy, the relationship between the therapist and the child in play therapy is based on being genuine, on acceptance and trust. The theory is that if children are given the opportunity to freely express their feelings and emotions they will resolve these issues themselves, using play experiences and the assistance of their play therapist in order to achieve this (Wilson Ryan, 2005). Axline (1950) stated that non- directive play therapy is a play experience that is therapeutic because it provides a secure relationship between the child and the adult, so that the child has the freedom and room to state himself in his own terms, exactly as he is at that moment in this own way and in his own time (p. 68). Axline based her theory on her work with a young boy called Dibs. Axline held that Dibs healed himself through no direction over a period of time. She said No-one ever knows as much about a human beings inner world as the individual himself. Responsible freedom grows and develops from inside the person. (Wilson Ryan, 2005). Axline, unlike Freud and Klein who both focused primarily on psychoanalysis, believed children would do their best to meet their full potential and by providing a therapeutic relationship and approach which would support that development. Many therapists today base their work on Axlines (1947) eight principle guidelines Axlines principles outline, The importance of developing a relationship between the therapist and client from the beginning. Accepting the child and who they are without judgement. Provide the child with a safe environment to express their feelings completely. The therapist is alert and available to provide the child with feedback to assist the clients behaviour, The therapists provides the child with a scaffold to learn how to cope and solve their own problems and to respect their choices. The therapist is required not to direct the child in any manner, unless where the childs safety is at risk. The therapist allows the child to lead the session and the therapist follows their lead. The therapist is patient and understands it is a gradual process requiring time. The therapist provides limits that are essential to assist the therapy into a sense of reality and provide the client with information in relation to their responsibilities within the relationship (Axline, 1947). Based on Axlines theory of non-directive play therapy, Landreth (2002) developed his theory of Child Centred Play Therapy. Landreth (2002) states the relationship between the child and the therapist must be different from other types of relationships the child has experienced. The relationship between the two is to ensure the child feels safe and comfortable to be expressive within their play, allowing natural communication to occur. He believes the true foundation to the relationship within child centred therapy is that of the bond between the therapist and child (Landreth 2002). Another influential contribution to the area of play therapy is the work of David Levy (1938). Levys Release Therapy allows children release their anxieties through controlled play set out by the therapist. Levy provided free play therapy based on Kleins theory of free play. Toys are introduced into the settings that are related to the event that requires intervention and the child plays freely with the chosen toys. Growth of Play Therapy Child psychotherapy has established a strong tradition across Europe and has grown significantly. In Ireland, child psychotherapy has grown more slowly in comparison to American and Europe. However, professionals interest in play as a therapeutic intervention has developed gradually over the past decade. Practioners are becoming more increasingly aware of the seriousness of emotional issues experienced by children and the difficulties that may arise. These children are likely to require more serious treatment that may not be available to them. Play Therapy Theories and Approaches There are two techniques used within Play Therapy, non- directive Play Therapy and Directive Play Therapy. Non directive play therapy approaches are referred to as , child-focused, client centred and unstructured, where components of directive play therapy are described as structured, directive and focused Gil (1994). Gil (1994), elaborates on various directive play techniques, including behavioural or gestalt, but suggests that non directive play therapy is a more child focused approach. He explains that non-directive play therapy provides the child the freedom to participate in their own way throughout the session, allowing the therapy to move in specific direction required for the session. Within structured play therapy, the play therapist plans activities adapting a directive play approach. During the formation of a relationship between the therapist and client within directive Play Therapy a less directive technique is used. This allows the therapist to build a foundation to the relationship and over time, directive techniques are weaned into the relationship (Jones, Casado and Robinson, 2003). Similarly, supporting this concept, Berting (2009) suggests that building on the concept on developing a therapeutic relationship using a less directive approach is best practice, before proceeding with more directive activities in the core area of the play therapy session. He also suggests observing the childs need to be able to or prepared to carry out directive play therapy. Non-Directive Play Therapy ( who are the key people in NDPT and explain what you will discuss With over 60 years of influential work, Axlines contribution to non directive play therapy was outstanding. He is known as the founder of non directive play therapy and his work still influences play therapists in many ways. He believed the play therapist should have very little influence on the clients play and the client should communicate through their play, which is still a core principle today. The idea of reaching your full potential as a child in play therapy was originally proposed by Axline (1947). He explained the theory of progressing towards full potential occurs because of the formation of the therapeutic relationship, and not that of specialised techniques. Ray, Blanco, Sullivan, and Holliman (2009) support Axlines theory by stating the play therapists develops a relationship with the client by building on their acceptance.. In return, the client develops self-acceptance which results in moving towards their full potential. Today, play therapists continue to build on the foundations of non-directive approach guided by Axlines creative work, the area of non-directive play therapy continues to progress, more than 60 years later. Client-centred play therapy. Developing the ideas of Axline (1947) and Moustakas (1959), Landreth (2002) improved their theories to develop client centred play therapy. In Play Therapy Virginia Axline (1947/69) suggests that the individual has within himself the ability to solve his own problems, and that in play therapy, where conditions for growth are optimal, the child reaches for independence (Axline, 1955). She expressed the importance of the therapist to allow the child to explore and investigate the room and toys with his own initiative with support of the experience and the relationship (Axline, 1955). Star this section from Moustakas Moustakas (1959) felt children required the need to feel they were understood gain self directed skills in order to grow. These skills could be achieved through client centred play therapy, focusing on the clients direction throughout the session. Astramovich (1999) supported the client centred therapy approach stating it focuses on the growth and development of the child, and this can be achieved by the child directing their own play through the session. Directive Play Therapy Explain to the reader what approaches you will cover: McMahon (1992) states directive play therapy aims to prepare children for an event that is about to occur, for example surgery or other unpleasant events. Directive play therapy works towards treating the childs anxieties they may be unaware of. McMahon (1992) suggests the directive approach is closer to psychotherapy than to Axlines non directive theory. She elaborates on the therapist having the skills to deal with unexpected circumstances which may arise, and always be prepared and accept the childs response. Oaklander (1978) holds that there are the benefits of fantasy and projective methods to use in directive play therapy. He suggests asking children to draw their family as symbols or animals, directing their play to observe their emotional needs. The use of Gestalt methods is expanding over time, the theory behind this approach is beneficial to the child to deal with their feelings they are experiencing at the present, instead to going too far back towards traumatic experiences (McMahon, 1992). Cognitive Behavioural play therapy Cognitive behavioural therapy (CBT) is a form of psychotherapy originally developed for adults, and aims to identify and modify negative thinking styles that cause negative emotions and the maladaptive behaviours associated with those thinking styles (Knell Dasari, 2009). Cognitive behavioural play therapy is a sensitive approach seen to be effective when working with children based on CBT from 8 years and above with various disorders. Cognitive behavioural play therapy is used to teach children strategies to change their negative thinking and views in order to develop positive thinking and understandings (Knell Dasari 2009). Green (2008) elaborates on the various styles of the cognitive behavioural approach used within play therapy including, changing their cognitive development, discussing and eliminating senseless beliefs or ideas and cognitive misrepresentations. The play therapist modifies the cognitive behavioural therapy to suit the needs of the child within play therapy. Gestalt play therapy Gestalt play therapy, according to Oaklander (2001), focuses on the holistic views of the child, including their body, their emotional state, and their mind. Gestalt Play therapy focuses on the childs ability to understand how to express their emotions and is essential for a healthy understanding of their own emotions. Oaklander (2001) supports his theory by developing a variety of ways to express ones emotions. Oaklander (2001) suggests clay, art, crafts and puppets to help assist the expression of emotions through play in a directive manner. The Gestalt work focuses on the what and how rather than the why as found (Oaklander 2001) found. Alderian Play Therapy Within Adlerian Therapy, the therapist focuses on and examines the lifestyle of the client and tries to form a relationship of respect and trust with the client in order to set and reach their goals. Adlerian play therapy is a little different as it sets out to appeal to the child but is focused on the Adlerian method just in a child friendly manner. (Morrison 2009). Kottman (2001) suggests Adlerian play therapy may use techniques from non- directive and focused play therapy in order to the help the child build confidence, courage and abilities by using the Adlerian play therapy method. It is believed within the Adlerian method behaviours carried out by the client are intentional and by using the Adlerian method of play therapy, children can learn to develop coping mechanisms and strategies as suggested by Kottman and Warlick (1989). Psychoanalytic play therapy Melanie Klein, Anna Freud, studied under the Freudian psychoanalysis each developing their beliefs. Both individuals had a major influence of the development of psychoanalytical play therapy Melanie Klien believed all play was symbolic; in contrast to this Anna Freud believed it was the replay of real life events. Anna believed play therapy was allowing children to talk about the conscious feelings and thoughts and to act out the unconscious; however Klien in contrast to Anna Freud made interpretations from the unconscious meanings to from their play and felt strongly this was the correct understanding (McMahon 1992). Freud argues for the importance of building a relationship between the therapist and the client in order to provide adequate therapy to the client. She did not believe in interpreting the clients play until the relationship was developed amongst both parties (Cattanach, 1992). Klien argues against Freud, emphasising the importance to begin interpretation without the foundations of a relationship with the child resulting in delays to the therapy (Cattanach, 1992). Parental / Primary Carer Involvement The input and involvement of the primary carer is significant when providing Play Therapy to Children. Involvement provides positive outcomes to both the therapist and the child. The therapist can receive back ground information of the problem, the events and behaviours, the primary carer can provide the therapist with information in relation to the childs progress. Primary carer involvement provides security, stability and emotional support for the child if the therapy may become distressing for the child. A parents emotional availability is suggested to be the tool to success of Play Therapy (Wilson Ryan, 2005) Primary carers may be unaware of what Play Therapy is, and how it is used. As the primary carer brings the child to the centre weekly it is suggested that the therapist should provide adequate information and assistance in relation to the treatment and their part in the therapy (Wilson and Ryan 2005). The therapist should ensure they dont replace the parent child relationship although their relationship is significant for successful results and progress. Play Therapists can involve parents in a variety of ways, for instance the therapist can ask for the parent to sit in on the therapy to assist the settling period, therapist provide feedback to the parents, after each session or after a particular period of time. This can allow therapists provide parents with advice and ideas of how to bring the therapy into the home and provide consistency (Landreth, 2001 and McGuire McGuire, 2001). Training There are independent organisations that within their own country have their own play therapy training; however they adopt the standards of Play Therapy Internationals standards. Their training is recognised and certified. Play Therapy Ireland, Play Therapy United Kingdom and Play Therapy Canada are well developed and link with Play Therapy Ireland through their practice. Other countries are gradually developing their own Play Therapy International standards. The Childrens Therapy Centre are the only APT approved provider in Ireland. Their courses are recognised by the Irish Association for Play Therapy and have approved quality assurance standards with both FETAC and HETAC. Conclusion In this chapter a review of the current literature relating to play therapy was addressed. I will present a small scale study carried out on the perception of Play Therapists. In the next chapter I will outline and discuss methods for gathering data for this study. A