Reasons for Travel Essay Example for Free

Reasons for Travel Essay More and more people all over the world prefer to spend their holidays travelling. Rich or poor, old or young, they strive to leave the place where they live or work, and move to another spot of our planet — at least for two to four weeks a year. They travel to cities and towns, mountains and lakes, across oceans and seas. There are several reasons why the popularity of travel and tourism is growing. The first one is educational value of travelling. Man has always moved from one place to another in search of knowledge. Even now, in the age of technology and global communication, travelling to a different region or country can help discover new ideas, technologies and inventions. The best way of studying geography is travelling, the best way to help you master a foreign language is travelling, too. Moreover, a special kind of tourism has developed, called educational tourism when people travel to study a foreign language or to take up a course in one or several other subjects. The second reason why people travel is entertainment and rest. To see great buildings and natural wonders, listen to national music, get some knowledge about traditions and ways of different countries, taste new cuisine gives us new emotions, helps drive away the stress. Thirdly, there are special reasons. A lot of new types of travelling have appeared like ecotourism, educational tourism, sports tourism. A lot of people travel on business. Now, with the growth of international trade people have a lot of chances to do business with foreign partners, and they do it willingly. Some people have additional reasons to like travelling. When travelling, they do sports, or take care of their health, or get new contacts.

The Effect of John Keats Health on His Work Essay -- Biography Biogra

The Effect of John Keats' Health on His Work      Ã‚  Ã‚  Ã‚  Ã‚   In his elegy for the poet John Keats, Adonais, his friend and fellow poet Percy Bysshe Shelley writes: "With me / Died Adonais; till the Future dares / Forget the Past, his fate and fame shall be / An echo and a light unto eternity" (6-9).   Shelley speaks of the eternal nature of Keats' poetry, which, although written at a specific time in literary history, addresses timeless issues such as life, death, love, sorrow, and poetic expression.   Keats lived only twenty-six years, but his poetry reflects a mind concerned with his own place in the present and the future; he seemed to want most desperately to belong to the world as a poet.   Perhaps he felt this way because he knew, once he was diagnosed with tuberculosis, that he would not live long and would, therefore, have less time in which to write and to say what he wanted to say.   He has been described as "the most significant mythical figure of the tubercular poet in Britain" (Lawlor and Suzuki 488).   Keats' knowledge of his illness affected his work to the extent that his readers often feel his own sense of sorrow and impatience as he tries to express his creative ideas in the brief time which he knows he will have.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   John Keats was born on Halloween in 1795 in London, the oldest of four children (Keats).   Keats' father died when the poet was only eight years old (Keats), and the resulting trauma and anxiety that it caused his family seems to have affected him deeply.   As one critic states, these events contributed "to his mature sense that the career of the artist was an exploration o... ...H. Abrams, et.al. New York: Norton, 2000. 851-853.    ---. "Ode to a Nightingale." The Norton Anthology of English Literature, volume 2. Seventh edition.   Ed. M.H. Abrams, et.al. New York: Norton, 2000. 849-851.    ---. "When I Have Fears." The Norton Anthology of English Literature, volume 2.   Seventh edition.   Ed. M.H. Abrams, et.al. New York: Norton, 2000.   833-834.    Lawlor, Clark and Akihito Suzuki. "The Disease of the Self: Representing Comsumption, 1700-  Ã‚   1830." Bulletin of the History of Medicine 74.3 (2000): 458-494.   The Gale Group. Literature Resource Center.   Union County Coll. Lib., Cranford, NJ. 27 March 2003.    Shelley, Percy Bysshe. Adonais.   The Norton Anthology of English Literature, volume 2. Seventh edition.   Ed. M.H. Abrams, et.al. New York: Norton, 2000.   772-786.

Medium enterprises in the society

Globalization has turned the status of the small and medium enterprises in the society. They have raised their standards to achieve the target market, promoting the business operations, perfecting their values, brands and images in the market. Research indicates that the correlation appears to be evident between the business entities and efforts help to boast the opportunities and the image of these small enterprises in the economy. The progress has further been indicated to shift upward from the ability to assimilate high technological demands that are at par with the global standards at all times of the modern consumers.Walnut club is one of these enterprises, in which the brand image is tremendously given the prestige in UK and EU hotels and motels. The restaurant has started the business just recently but has managed to open several outlets in the area. The main branch of the club is in Hathersage, while services of catering music and other traditional arrangements of functions a nd meals are provided by the club. (Walnut Club, 2008). The club provides services to all the categories and class of people and so many people are attracted towards the club.The club deserves the resonance of the people and provides satisfaction to all its members. The club has many international clients and it has observed the movement of these clients for the sake of fame and image. b) Aims and objectives of the study To effectively determine how small and medium enterprises are able to promote the value and brand image for higher productivity and profitability amidst the highly dynamic global competition, this study seeks to attain the several aims and objectives.To begin with, using Walnut Club as one of the most successful business in the group of small and medium enterprises, this paper will seek to establish the best management practices for achieving such high levels. In this respect clear evaluation of Walnut management will be undertaken in all of its management units in UK. To add to that, the study will seek to establish the actual methods that Walnut Club and indeed other small and medium enterprises use to promote their value and brand image. The decision of the consumer is influenced by the role of the brand image of the Walnut club compared to the other clubs in the area.Finally, the study aims at finding out possible missing links in promotion of value and brand image in Walnut and conclude possible ways of enhancing and promoting the same demands in small and medium enterprises. Chapter Two Literature review a) Introduction The overview of the chapter related to the literacy materials is given in this chapter and the brand image promotion related to the small and medium enterprises. It therefore seeks to support the main theoretical principles of consideration in line with the objectives of the study.b) Small and medium size businesses operations Small and medium enterprise is a term mainly used to categorize the size of business units depen ding on different criteria. These businesses are categorized to have the amount of having 50-250 people in the firm in the countries of Europe. In Europe and particularly in EU has standardized the reference of SME while many of other countries globally use different ratings. It is worth noting that globally, SMEs form over 90% of the total number of business units in existence.In EU, about 65 million people are employed by SMEs operating in different sectors. As a comparison with larger business enterprises, SMEs have much higher flexibility both in their internal and external operations when compared to other enterprises. Indeed, this flexibility has been linked with their increased capacity to offer highly personalized services making them to easily win the consumers affection (Tsoukas and Robert, 2002, 74-76; Wren and Storey, 2002, 335-338; Ryan and Hiduke. 2003, 78-81). c) Customer value in small and medium enterprisesSMEs managed over the following years to create its place in the market and compare it with the other personal operations and the management interlinks. Customer value is perhaps the most important aspect of management as it defines a business unit's ability to apply different aspects of management to suit each of the consumers demands at all times. Accel (2004); Bushe (2001, 104-105) indicate that due to the fast rising ability to apply technology at all levels of management, their role in managing consumer demands has greatly increased.The ability to respond to the consumer demands with minimal bureaucracy increases their grip on the customers' loyalty. The core of the SMEs application is the due to the reduced costs and the large amount of credit owing to attract more customers to define the trend and the growth. This has particularly been important in the hospitality industry where consumers are highly sensitive not just to the size of the business unit; the quantity is deferred by the size and quality. The brand is considered as one of the key pillars in determining the road map to success for the different SMEs.Creation of the effective brand helps in creating positive perception and image to the consumers and therefore generate the required competitive capability for the SMEs (Robbins, 2005; Prahalad and Ramaswamy, 2004, 103; Kennerley et al, 2003, 65-69). Though this aspect application is hard as Fox (2005, 45-48); Donegan (2002, 56-57) indicate, it is mainly based on the overall ability of the management to relate the different aspects of the business operations and the dynamic market demands.At this point, the management should be able to leverage the enterprises' strengths and derive the core values for the staff and the consumers (DuBrin, 2006, 99-102; Goh, 1998, 15-22; Kuratko, 1997, 24-33; Roper and Hewitt-Dundas, 2001, 99-117). This ensures that interlinks between different products and services offered by the business unit are established. The establishment of the brand image for the SMEs is much more e asier and due to the simple strategic decision making and the communications the planning and the decision becomes more easier in both ways for the organization and as well as the management.d) Culture management and change demands for SMEs The organization culture is very essential in the modern business operations. Business image and value is indeed considered to be part of the overall culture where interplay of management and employees’ views, beliefs and trends in their operations dictate the ability to effectively attract customers and maintain high quality of the services offered and customer service.Through operating as a small or medium business unit, it is possible to operate in fewer teams and therefore create a highly cohesive unit to address all the demands for growth It is indeed much easier to cite areas with need for change and view change as part of the overall continuous demand to grow and move rapidly by assuming the names of small and medium. Business opera tions have recently seen a major turn in demand for diverse application of the concepts of management techniques to enhance higher levels of compatibility with the fast growing divergence needs of the consumers.The ability to enhance great levels of diversity that fits the different consumers in particularistic niches creates a competitive advantage over other similar businesses. The notion is indeed very complex with the consumer demands fast evolving with time. However, SMEs have been cited to have an upper hand in their ability to assess and re-invent their products and services to fit their different consumer needs.Though in the past researchers have generated divergent views and failed to establish a standard method for promoting diversity among the SMEs, it is clear that all lines affiliated to consumer products and services design should operate hand in hand to respond to the different consumer needs. e) SMEs and Diversity In bid to effect greater levels of diversity to attra ct and retain the consumers in Walnut, the management established ‘super' ingredients that gave all the foods prepared it a highly organic outlook that has made a must stop center.The general manager of Walnut Sean OToole points out that the diversity of the meals as it has come to be understood about Walnut, always have a new setting that reflects its different dishes that are served at any meal (Walnut Club, 2008). In addition, the management indicates that though consumers may not have the actual taste of the dishes served by the Walnut especially for the first visitors, the display and the setting of the restaurant have left them wishing to get back for similar diverse services.However, the management indicates that careful resources application should be articulated to ensure that funds are employed only to promote profitability (Engwall et al,2005, 228-431; Fan and Phan, 2007, 1121-1125). f) Leadership in SMEs Leadership for small and medium business enterprises is one o f the most important aspects that not only dictates the proposition of value and brand image, but determines their application at different instances. As indicated earlier, the direct notion of an enterprise as a small or medium business derives the necessary impetus to grow and move to the higher levels possible.Clifford (2008, 41-42) and Dettmer, (2003, 51-53) point out that leadership creates the necessity to improve the value of consumers and staff as a major facet that dictates the overall intrinsic image that later manifests itself to the outside community. Taking into consideration the need to stay atop of others and mainly constrained by the resources' availability, leadership of SMEs seeks to enhance better highly integrated system where emergent leaders assimilate different offices with minimal residual effects.It is in this view that SMEs leadership encourages instantaneous skills promotion that seeks relegation, innovation and creativity, and also networking that derives the necessary niche for establishing the best image for the consumers. g) SMEs and Technology demands Technological advancements have been cited as one of the most important tools for the 21st century businesses progression. However, it has been cited to be even more important to the SMEs in that it dictates their ability to widen their general scope within the colonization areas of target.Presently, most of the consumers in the different countries like Britain focus their status on the basis of the image of a given business enterprise (Krake, 2005, 229-331; Merrliee, 2007, 405-409). Under this consideration therefore, use of technology becomes a facilitating instrument and also an element for assessment. Technology as a facilitating agent is used in advertisements that reflect effectively on the types of services and products being offered by the business units and therefore easy value and image assessment by the consumers.On the other hand, the nature of different advertisements directly curves the necessary brand image and value of the consumers. To effectively raise the overall image of the company, the managements of SMES have sought to integrate both high technology and personalized systems to invoke holistic customer satisfaction as part of the overall value in the business unit. Chapter Three Methodology a) Introduction This chapter forms one of the most important sections of a dissertation. It is the actual basis upon which the major objectives of the study and the research question will be evaluated.Johnson (2000, 54-57) points out that the methodology section acts as a major assessment tool for determining the authenticity of the research. In this case, the Walnut club management, employees, and the consumers will form the main consideration which will be used to ascertain the viability of the hypothesis statements. To add to that, this section will offer an inclusive critique of the techniques that will be applied in the study. The major aspects o f this section will include. b) Purpose of the studyPromotion of value and brand image application in the small and medium size enterprises enables them to realize their missions and effectively trace their strategies for profitability and subsequent growth and development (Wong Ho, 2005, 155-162; Mikulecky, 2007, 45-47; National Defense University (N. D. ). 2008; Senge, 1998, 11-12). This application is reflected as a matter of different direct and indirect functions explicit in management through staff operations, perceptions, culture, and customer views.The methodology section will therefore seek to collect the major views and perception from all the stakeholders on the relationship between promotion of value and brand image of Walnut club with its enviable progress. c) Research scope and time frame As indicated earlier in the objectives of this study, the researcher will seek to establish how value and brand image can be promoted in small and medium size enterprises to raise the ir productivity and profitability in their major operations.Therefore, the study will delimit itself to affect the demands of this study to Walnut club in and its main branches in UK. With businesses’ overall value and brand image being indeed very complex, the study will further concentrate its considerations to the staff of Walnut club, and its main consumers to seek their views in relation to the objectives of the study. To effectively cover all the objectives of the study, the researcher will take a period of six months from the day of commencement for the study.Though the time appears to be long, it may turn out to be just enough or indeed much less depending with the cooperation of the respondents. d) Data and data collection Effective research according to Mikulecky (2007), is the one that has the highest capacity to apply the necessary theoretical framework and major demands of modern development with the actual field aspects to assimilate the necessary position for e ffecting growth and development. Data collection methods that are applied by the researcher indeed are the main determinant of the efficiency that will be assimilated by the study.To ensure that this research aligns with the guideline of the research questions and further steered by the objectives, the data collection methods will be designed in a manner that appreciate the nature of the research itself to assimilate the highest possible acceptable outcome. ? Primary data The data will be collected from the staff and then from the customers of the Walnut club, its members and others. The main point of the research is that on the basis of this data and the survey of the primary data conducted the data shall be the main source of information and the only link of the customers and the management.The consumers' role shall also be defined by the survey conducted. Questionnaires shall be constructed and will be used for the different levels of management and the stake holders which shall be assessed in such a manner that that basic information is reserved. It is worth noting that though observation will not be used as part of the data to be analyzed by the study, it will be a key element in supporting the major views and orientation of the study in the discussion section. Â ¦ Secondary dataThe secondary information is required to complete the initiative step of the research and to draw the result effectively of the first phase of the analysis of the survey. Though the main data counted will not be analyzed of the Walnut club, it will still serve as the major outline in the terms of promotion and the brand image in these small and medium enterprises by giving the overall view and picture of the other regions and areas globally. As a result, secondary information will be presented as a form of literature review in chapter two and three of the main dissertation.Particularly, this literature will be assimilated from major libraries, institutions, and other related smal l and medium sized enterprises websites. The literature view acts upon as the major source of the view and this helps in analyzing the data carefully. e) Samples and Sample Selection Due to the size of the Walnut club in nature and categorization, the sample will be small in size and focused to Walnut and its customers only. Therefore, the samples will include the top management, the middle level managers, and the lower level Walnut employees.To ensure better and higher viability of the results, the researcher will employ strategic sampling methods to reduce the levels of bias in the main results. However, it will leave room for random sampling method to adjust or cater for different non responses. f) Measurement and analysis of the results As indicated earlier, this study is qualitative in nature as it will seek to establish how value and image brand can be effectively promoted among the small and medium sized enterprises for growth and development of the business unit.It is from t his notion that the measurements will be developed in a format that is harmonic with the research objectives while taking into consideration of the model that will be employed during its analysis g) Limitation of the study To effectively complete the study, the researcher expects to get the following limitations. To begin with, there is a possibility of non response and late responses from different respondents. This may delay the whole study out of the expected time frame of six months.To address such problems, the researcher will schedule the questionnaires issue and interviews to start early enough during the study. Follow up will also be applied to non response and late responses. The time frame of six months that the research is expected to take is considered to be limiting in that understanding of value and brand image promotion may require more time to intrinsically comprehend its dynamics at all levels.Indeed more time for this research could assist in inclusion and use of a larger sample and review of more literature to give more accurate results. The researcher will ensure that all the available time is utilized maximally to ensure that all aspects of the study are covered. Finally, taking into consideration that Walnut club is an extremely busy business, the researcher expects to get a hard time fixing into their programs to ensure that the study do not interfere with the normal running while maintaining the necessary research standard.

Report on computer based accounting package - Free Essay Example

Sample details Pages: 5 Words: 1574 Downloads: 7 Date added: 2017/06/26 Category IT Essay Type Analytical essay Did you like this example? This report details the results of a study commissioned by the Board on 1 November 2010. We were asked to explain how a computer based accounting package is organised, identify the advantages and disadvantages of a computerised package compared to a manual accounting system and to discuss the way in which such a package maintains control over systems. II METHODS The following study procedures were adopted: Review of relevant literatures on computer based accounting and accounting information system III FINDINGS 1. How a Computer Based Accounting Package Is Organised. A computer based accounting package is software that carries out your bookkeeping process by receiving data input of your day to day transactions and transforming this data into financial records of your business transactions. This package will then produce a statement at the end of your fiscal year which will provide financial information about the company and conveys its financial position to the stakeholders of the company. There are various types of computer based accounting packages available. Some of the common ones used by most organisations according to Elikai, Ivancevich M. and Ivancevich H. (2007) are: QuickBooks SAP PeopleSoft Oracle ADP Great Plains JD Edwards Peachtree Computer based accounting package can be organized in two ways. Client-Server or Single User Set-up Client Server Network A client is an algorithm, software, which is also a front end program (Kamal, 2002). Front-end is composed of user-based applications. Theres another computer or an embedded system, known as the back end, which are composed of back end databases and application utilities for the front end program. A server is a program, called back end program. Back end refers to a computer that connects to one or multiple clients (Kamal, 2002). It has a large amount of databases and application which provide software and utilities to c lients. Therefore, Client-Server network is composed of both front-end and back-end application. It is a network consisting of a server and a number of clients, whether remote or local. This is for a network or complex environment. Figure 1. Client Server Network Example Source: Kamal, 2002 As seen in figure 1, a network interconnects a client and server software on the same or different systems. A server will have embedded programs for things such security, verification and transaction management. Single User Set-up Basically this refers to a single software system and database. It carries out similar functions but it serves a single user only. This is simply a single computer that stores both the data and executes the application. This is usually for home users or small offices whereby there is only one accountant, in other words, a simple environment. Figure 2. Accounting cycle Source: Celender, 2010 Accounting packages follows the same accounting cycle as illustrated in Figure 2. It begins from recording journal entries, classifying into individual ledger accounts, summarizing in the operating and financial reports such as trading account and balance sheet, and interpreting through its decision support system. Information Users Data Information communication Data Collection Data Processing File Update Figure 3. Data Processing Cycle Source: BPP Professional Education Staff, 2007. Accounting package follows a data processing cycle, illustrated in figure 3. a) Data is collected a system/procedure for ensuring all data needed is collected and made available for processing. b) Process data into information by summarizing, classifying and analysing. c) Updated files bringing files up to date to record current transactions. d) Communicated information statements and reports to users. C:UsersSubaPicturesMP Navigator EX2010_11_19IMG.jpg Figure 4. Accounting Package Integration Source: B assett, 1996 Figure 4 shows a simple overview of how an accounting package such as Sage, integrate with each other and the types of end output obtained. Basically, transactions such as purchasing, sales, payroll, expenses and acquisition of non-current assets will be recorded into nominal ledgers through the input of receipt vouchers/invoices, payment vouchers, journal vouchers and cash book entry by users. Once these inputs are processed the end output for each transaction will be produced. Data compiled in the nominal ledgers will be used to produce the financial statements which will be used by stakeholders of the organisation. For further understanding, lets review the 2 main transactions of an organisation; revenue and purchase cycle. The Revenue Cycle Figure 5. Sales Order Procedure Source: Hall, 2008 Sales order procedure includes: Receiving and processing customer orders -receipt of customers order on type and quantity of product wanted. -run credit c heck on customer before further processing. Filing the orders -receive order activity forwards stock release document to the pick good functions in the warehouse. -order is then verified and verified stock release document will be forwarded to the ship goods task. -warehouse staff will adjust stock records according to inventory reduction Shipping products to customers -shipping department will receive packing slip and shipping notice from receive order function. -packing slip will be send with goods to customer. -shipping notice will be forwarded to billing function. -before shipping, clerk will reconcile the physical items with these documents and stock release document from warehouse. -bill of lading will be raised. Billing customers on time -upon receipt, item shipped are reconciled with sales order. -necessary details such as tax, freight charge, are added to the sales order. -sales invoice will be raised and sent to customer. Accoun ting the transactions -record invoice details to sales journal. -update accounts receivable. -post to general ledger. The relationships between all this tasks are shown in figure 5. The Purchasing Cycle Figure 6. Purchasing Process Source: Gelinas and Dull, 2009 The purchasing process (Figure 6) shows the process responds to request for goods received from the inventory process and from various departments. A purchase order will be send to the vendor and various notices to other department and processes. Vendor will send goods with packing slip, resulting addition notices being send out. 2. Advantages and disadvantages Both computerised and manual accounting has their own advantages and disadvantages. Lets review the advantages a computerised accounting package has against manual accounting. Advantages Disadvantages 1. Efficiency and speed in computing the financial statements. 2. Multiple accounting steps are done in one entry. 3. Financial statements can be created at any time and as often as needed. 4. Mobility of reporting to stakeholders at any place and any time. 5. Reliability of information produce as it can be considered true and fair. 6. No routine work are carried out to input data into the system. 7. Increased accuracy by reducing human error and system being able to counter check by itself. 8. Internal control system of increased productivity. 9. Easy back up and restoration of records made available by the software. 10. Numerous accountants can be working on the books at the same time. 11. Unbalanced journal entries cannot be posted which allows accountant to realize and correct the mistake. 1. Expensive to purchase such software package. 2. High costs on developing, introducing and using the system such as the subscription fees and renewal fees that are required annually. 3. Special trainings for personnel needed which increases human resource cost. 4. Dependence on machines might lead to human resource deficiency. 5. Risk of exposure to virus/hacking as the softwares are used on computers that are constantly online. 6. Degree of thrust without review thats placed on generated information can be a major risk if the software malfunctions and produces improper information. Table 1. Sources: Elmaleh, 2007; Weber, 2010; Weygandt, Kimmel Kieso, 2010 3. Discussion on the ways such accounting package maintains control over systems. Output Controls Input Controls Process Controls Figure 8. There are two main controls over systems which are internal and external control. According to Boczko (2007), the internal control consists of: a) Detective control Are controls that detect errors or irregularities that may have occurred by preparing monthly trial balances, reviewing policy procedures, having stock counts, carrying out monthly bank reconciliatio ns and carrying out internal audits periodically. b) Corrective control Are controls that correct errors or irregularities that have been detected by creating backup copies of the master files, complying with data protection policies, using sufficient data to produce information and processing the corrective procedures with proper manner. c) Preventive control Are controls that keep errors or irregularities from occurring in the first place. To do so, management duties are segregated, official documents are used for filing, proper authorisation procedures are carried out, a proper control method is created to prevent unwanted access to the resources of a firm and standard or policies defined by authorities should be obliged. c) Systems security Are security features e.g. passwords, in the software that prevents unwanted breaches such as unauthorised access to the accounts, unauthorised use of organisations resources, improper deletion or alteration of information w ithout proper approval, processing interruptions and system failure due to external factors. d) Other controls Other application controls are as stated: i. only authorised data are processed by the system. ii. processing procedure must be efficient, effective, appropriate, accurate and completed. iii. processing process is carried out securely. iv. secured systems specific processing procedures are carried out. v. systems specific processing errors are identified and corrected. IV CONCLUSIONS Computer based accounting packages are organised in two ways which are Client-Server or Single User Set-up. Both computerised and manual accounting have their own advantages and disadvantages but its clear that computerised accounting holds more advantages as it is a modern era and technology play a significant role in organisations now. By using computer based accounting packages, proper control over the systems which are security, preventive, detective and correctiv e controls, are executed. Overall, it is recommended that computer based accounting packages be used as it is the most efficient and reasonable method to carry out accounting in organisations. Subagheeta Subramaniam, Accounting Consultant. Don’t waste time! Our writers will create an original "Report on computer based accounting package" essay for you Create order