Legitimacy of Secular Authority Among Calvin, Luther and Muntzer Essay

Legitimacy of Secular Authority Among Calvin, Luther and Muntzer - Essay Example Several centuries later, Martin Luther wrote the book On Secular Authority, whose very principles are said to be the foundation of the principle of the separation of the Church and State. Luther crafted the doctrine of the two kingdoms or the theory that God wields authority in two ways: one through the laws, and; two, through the Gospel. Hard on the heels of the Lutheran Reformation was Calvinism, which was founded by John Calvin. Echoing Luther, Calvin believes that mankind is under two kinds of government, the spiritual and the secular. In the last chapter of Book V of his book Institutions, Calvin essays the role, duties and functions of secular authority. While both men acknowledge the importance of secular authority to maintain order in society, Luther cautions it from encroaching into the business of the spiritual on the ground that secular power carries no importance in the eyes of God and is confined to a kingdom separate from that of God. Calvin, on the other hand, believes that there is no sense in severing God’s laws from manmade laws considering that to do so is to ignore the ascendancy of God’s law. In this respect, it is fundamental upon secular authority to enforce God’s laws as well. ... Since Frederick was entitled to a vote in the election of the Holy Roman Emperor, Luther was almost untouchable (Noble et al 392). This call for help for secular support was not however, an easy decision for Luther and gave his writings dimensions not found in other reformists before him. Thus, although he ascribed to secular authority divinity to which people owed obedience to, he was quick to qualify this divinity as exclusive of the obligation to establish and maintain true religion (Estes 356). Prior to seeking support from secular authorities, however, Luther appealed to popes and bishops to spearhead the reform movement, believing that the responsibility belong to them although he opined that such personalities had no special authority to rule the church. Failing to get their support, Luther turned his attention to the German princes (Estes 356). In his works Treatise on Good Works and On the Papacy in Rome, Luther approaches the idea of secular authority with respect even attr ibuting it the characteristic of being a divine institution. He qualifies however, that secular authority’s jurisdiction only applies to temporal matters and the punishment of violation of the second table of the Decalogue such as murder, theft, adultery, and the like. Nonetheless, Luther believes that there are situations in which secular authorities may have ascendancy over members of the clergy, such as when a clergyman commits a crime. Matters pertaining to preaching the Gospel and giving absolution are however, beyond the authority of secular powers. However, property and property rights may be conceded by secular authorities, which exercise power over them, to members of the clergy (Estes 362). In Treatise, Luther defends the right of the secular authority to

Following the publication of the Government's Sexual Violence against Essay

Following the publication of the Government's Sexual Violence against Children and Vulnerable People Report in July 2013 Using - Essay Example This paper seeks to analyse the SVCVP report as it was presented in July 2013. In view of this, it will highlight main features and the trends that have been realised in the operations as per the concerns of the different stakeholders involved in its implementation as well as future proposals. A few groups have been noted to champion the liberation of children from sexual pests. Some of these are; The National Group, Department for Children, Local Safeguarding Children Boards (LSCBs), Department of Health (DH) and other trusts that make sure that the children would be safe. Ministerial Statement The statements as were addressed by the Minister of State for Policing and Criminal Justice indicates that the government was truly involved in the operations on implementation of the act. His statements on the severity and obscenity of the violence meant to insinuate that it affects everyone in the society. Much as different societies have different cultural beliefs, issues relating to sexua l matters are purely universal. The statement that political issue can never handle the matter fully sends the idea that this is an issue that should be handled at the ground levels. The ground levels as proposed by Leach (2003) include all the socialization agents namely the family, school, church, mass media and peer groups. This is because sexual violence takes place in different forms and should therefore be understood by the different social groups in the society. Other violence oversight groups as indicated above have a role to play in mitigation of the rights of young children in the society. Sexual matters are of grievous concern and they also have a historical bearing meaning that the different agency groups mentioned may try to reach the grounds upon which these vices are created and developed. From an analytical perspective, it is therefore sound to intertwine the knowledge observed by the ministerial statement to the works of Friere (1998). It was indicated that lack of a co-ordinated and inclusive action by the society will render the actions of stopping the unethical practices void. Review of the National Group The national group was a collection of experts in policy making that was brought together and tasked with the work of looking into the history of matters related to child abuse. Why was formation of this group necessary? According to the observations of Francis, Skelton and Archer (2002), every matter that touches on a need for social change requires a homogenous approach. It would be better, in their perspective, if this approach is a co-ordination from the national centre. The co-ordination would create an integrated approach to the matter bearing in mind the different socio-cultural differences. From the report, there are other programmes that had been set over the years to try and tackle the issue at hand. This means that the national group had a very important uniformity in responding to the distress calls from the different parts of the country. From the works of the group as indicated in the report, big progressive steps have been taken in addressing matters of sexual violence from the traditional perspective to the emerging issues in the same field. The emerging trends, as has been recently stipulated by Bauman (2001) refer to the perpetrators devising repulsion

Snapshot Of The Tourism Industry In Malta Tourism Essay

Snapshot Of The Tourism Industry In Malta Tourism Essay The Tourism Industry remains one of the key pillars of the Maltese Economy contributing 23.7% of the labour market. Over the past forty years the continuous growth of the Industry has been a contributory factor in encouraging local business men to increase the number of hotels on the island thus creating healthy competition, particularly in the Five Star segment. However, despite the structural differences, each hotel faces the same environmental forces. Therefore, the key to survival lies with the strategies implemented to gain competitive advantage. This report examines how each of the various Forces has shaped Corinthia Palace Hotel Spas business decisions. In this assignment, The Director of Finance Claire Mifsud, and The Director of Sales Karl Schranz, give their views on the macro and micro environmental forces that relate to Porters Five Forces Model. Section 2 Company History At the tender age of twenty three, Mr Alfred Pisani saw a window of opportunity to enable him to enter the hotel industry. Three years after purchasing a 1920 private residence then called Villa Refalo, the Pisani family began to operate this property as the Villa Corinthia Restaurant (IL-Haddiem, 1968). His dreams of becoming a hotelier coupled with business acumen led him to seek ways to expand the family business. When he became aware of an opportunity to receive a soft government loan, he engaged the services of architect Dom Mintoff, who drew up the plans for a 152 bedroom hotel which was to be amongst one of the first 5 star hotels having full conference facilities. Mr. Pisanis sheer determination and vision, drove him to present a business plan which convinced The British Collonial Government to award him a loan of 1.2 million US dollars. The hotel construction project commenced under the supervision of architect Dom Mintoff and Four years later, in June of 1968, Mr Pisani hel d the official opening ceremony in the presence of, prominent society figures such as the then Minister of Education, Culture and Tourism, Doctor George Borg Olivier, His Excellency Duke of Edinburgh and renowned actor Roger Moore (IL-Haddiem, 1968). This grand Boutique style hotel is located near the official residence of the Official Residence of the President of the Republic of Malta and the San Anton Botanical Gardens. This hotel has since gained an excellent reputation and has been given many prestigious awards in the Global Travel and Tourism Industry with the most recent being that of Maltas Leading Hotel  [1]  in the 2010 World Travel Awards. The current General Manager, Mr. Rota, acclaims the hotels success to its Trademark Maltese Hospitality. This hospitality is also the Unique Selling Point (USP) of the Corinthia Brand. 2.1 Company Mission Statement Our Mission is to provide our guests with the craftsmanship of care 2.2 Research Methodology The information to meet the objectives of this assignment was gathered from the following sources :- I conducted a series of interviews with Key Management members who are instrumental in formulating business strategies for the Company, namely, Ms. Claire Mifsud, Director of Finance at The Corinthia Hotel and Spa and Mr. Karl Schranz, Director of Sales at Corinthia Central Sales Office who were also given questionnaires to complete. The second means was in terms of Desk Research through various media sources. Section 3 Definition of an Industry The Oxford English Dictionary succinct description of an Industry is :- a particular form or branch of economic or commercial activity Snapshot of the Tourism Industry in Malta 3.1 World Tourism Benchmarking There is a wealth of information available to assist the Business Sector to assess the viability of the Tourism Industry. One medium used by the Corinthia Palace Hotel is the report published by The World Travel and Tourism Council. The report uses Set Indices which may be valuable to ascertain an Industrys attractiveness and future economic potential. However, as Malta is a Small Island Destination, competition must also be measured from a global perspective of tourism. 3.2 Tourisms Economic Performance on the Island According to the World Travel and Tourism Council 2010 report  [2]  , Travel and Tourism contributes towards 19.4% of the Maltese Islands GDP (EUR1,151.4 million) with a forecasted increase of a further 3.6 % by 2020. Export Earnings from International Visitors is expected to reap in the region of à ¢Ã¢â‚¬Å¡Ã‚ ¬ 777 million, with a forecasted growth to à ¢Ã¢â‚¬Å¡Ã‚ ¬ 1443.4 million by 2020. Currently, 23.7% of the Labour Market is employed in Industry Related Occupations and it is anticipated that this will rise to 28.9 % by 2020. These statistics substantiate the theory that Travel and Tourism will remain one of the key engines for growth in the Maltese Economy. 3.3 Tourist Performance At the time of preparing this assignment, the National Statistics Office had not yet issued the official statistics for 2010. However, in a press conference held in January 2011, the Parliamentary Secretary for Tourism, Mr. Mario De Marco, estimated that the total number of Tourists was estimated to be in the region of 1.3 million  [3]  . This equates to a 0.1 million increase on 2009 figures  [4]  . During the first 11 months of the 2010, Cruise Liner Traffic reached a total of 467,142 passengers  [5]  , however only 3 % of passengers (14,441) landed in Malta. Therefore despite the fact that nearly half a million cruise passengers visited the island, very few stayed in hotels overnight. According to the Domestic Market, the local preference is to reside in Four Star Hotels and statistics show that during the month of November, the 5 Star segment produced a total of 9,638 bed nights. 3.4 Collective Accommodation Establishments on the Maltese Islands : There are a total of 158 accommodation establishments on the Maltese Islands  [6]  , fifteen of which are classified with a 5 Star Rating. Renowned International Hotel Brands such as Hilton, InterContinental, Kempinski Resorts, Radisson and Starwood Hotels currently compete for the same market. The two longest established 5 Star Hotels on the island are The Phoenicia and The Corinthia Palace Hotel and Spa. During the month of October, the 5 Star Hotel accommodation tier yielded an average occupancy of 73 %. Section 4 -The use of PESTLE to scan the Broad Environment for drivers of change. There are numerous characteristics or strategic elements that may influence the life cycle of the local tourism industry. One organisation, acting independently, may have very little influence on the broad environment: however, the forces in this environment can have a tremendous impact on the organisation (Enz, C.A, 2010).p16  [7]  . Consequentially, in todays local business scenario, if one was to consider this statement it confirms the school of thought that organisations within the tourism industry, will face difficulties when trying to manipulate the broad environment. However, according to The principle of Enactment organisations do not have to submit to the existing forces in the environment. (St.John, Harrison ,2010)  [8]  . A high percentage of local hoteliers have opted for Management Agreements with Internationally Renowned Brands. Such strategy allows local operators to capitalise on the Brand Marketing and Existing Customer Base to attract business, however, Corinthia Palace Hotel has evolved its own Brand. This strategic decision was taken as a means to differentiate from other hotels by offering authentic Maltese Hospitality. This in itself is believed to create a competitive edge over the International Brand Names which currently operate on the island, namely, Hilton, Inter Continental, Marriot and Starwood Hotels. These days travellers are far more discerning and many seek new insights into the local culture, as apposed to a reproduction of International Hospitality. Through successful Backward Integration the Corinthia Brand has eliminated substantial contributions to Third Party Management Companies by forming its own unique Brand Identity. Furthermore, in contrast to most local operators, the company has been able to penetrate the International Tourism Industry by offering Management Contracts to overseas operators in the Industry. The task of measuring competitiveness is full of complexities as there are numerous forces at play. Therefore, it is of paramount importance to have a thorough understanding of both the potential threats and the opportunities available. This will then provide the basis for which a company responds to Trends and Influences by integrating its resources to achieve a strategic advantage on its competitors. Invariably, local firms competing within the Tourism Industry, have similar resources available to them and each one is challenged by similar forces. Therefore, it is safe to assume that most will pursue similar strategies. Making the company that best acclimatises itself to the broad environment more likely to be successful. Under the current scenario, the well coined phrase The survival of the fittest could not be more appropriate for hotels competing within the same industry. Despite being one of the older Five Star Hotels on the island, The Corinthia Palace Hotel still competes well with the newer properties. It appears that customers tend to opt for older properties where Customer Service is at the optimum. The Corinthia Palace Hotel has achieved worldwide acclaim for its high level of service and currently holds the World Travel Award Maltas Leading Hotel. This prestigious award is a great accolade to the Industry as it is believed to be the equivalent of the Oscars. Such recognition is an excellent marketing tool as given the choice, most potential customers would prefer to stay in a reputable hotel. 4.1 PESTLE Analysis Views of the Financial Controller An interview was conducted with the Financial Controller, Ms. Claire Mifsud who provided an insight as to how the company conducts a Situational Analysis of the Broad Environment. According to her Corinthia uses a PESTLE Analysis Template which define the following six areas that form the context of its operation :- Political Forces Economical Forces Socio-cultural Forces Technological Forces Legal Forces Environmental Forces The forces listed above significantly influence both the industry and the organisations that operate within it. She perceives that the Maltese Government recognises the fact that Tourism is a key contributor to the Maltese Economy and therefore continues to invest and work closely with stakeholders within the industry. This year the government has awarded The Malta Tourism Authority a total of 35 million Euro for 2011  [9]  . The main vision for 2015 is to promote the Maltese Islands as a Unique Mediterranean Destination  [10]  , hence the reasoning behind the substantial investment to improve the product. Through the European Social Fund, the Malta Tourism Authority is investing in a three million Euro program to improve the skills of those currently working within the Industry. The Advance Training Tourism Leaders Program  [11]  is being offered free of charge, to both employers and managers in the industry. The aim of this program is to enhance the Current Skill Set and to create a Culture of Innovation. As the Group Training Manager, I can disclose that seven managers working at the Corinthia Palace Hotel are currently taking this Diploma Course. When asked what perceived barriers had been identified by the hotel, Ms. Mifsud referred to the governments stronger stance to align with European Regulations, particularly in areas such as Health Safety and Environmental Issues. Being an older property, substantial investment is required to conform with some of the regulations. The forecasted economic recovery is more subdued than that of other small economies  [12]  . Ms Mifsud then expressed her concern on escalating operational costs and stated that the 2% increase of VAT on accommodation and the budgeted cost of living increase bear a great influence on profitability. She also remarked that nowadays, business customers require their rooms to be an extension of their offices when travelling, therefore, adequate technology has become a norm rather than an ancillary service. Hence, in order to remain competitive and meet the customers needs additional investment in this area is required. Section 5 The Broad Environment. Forces within both the Broad and Task Environment are critical determinants for Strategy Formulation for any organisation. However, the core of a Firms Task Environment is formed by its interaction between the following three key stakeholders and their impact on the market place :- Customers Suppliers Competitors All contemporary organisations, irrespective of type of Industry, face forces that can significantly affect profitability. If a firm understands these forces, then it can develop a business level strategy that allows the business to either take advantage or protect itself from these forces, which in turn allows the firm to be consistently profitable. (Ahlstrom.D, 2009)  [13]  . 5.1 Swot Analysis An internal audit provides an opportunity for a company to have a greater understanding of the capabilities and limitations of its resources. Such information will provide a platform from which Operational Strategy will be focused. The identified strengths and weaknesses of the hotel are as follows :- 5.2 Strengths Location The location of this hotel has the potential to attract the following niche markets. The close proximity to the Presidential Palace makes it the ideal location for Diplomatic Delegations. Its remote location and proximity to the National Stadium is also key selling point to attract Foreign Football Teams who come to Malta for Training Camps and Official Matches. Being close to the Malta Fairs and Convention Centre offers potential for business in accommodating delegates who are participating in large scale forums. Global Reputation for Excellent Service This property enjoys 20% Repeat Business which is amongst the highest on the island. This reputation is also achieved on a local level as there is a high percentage of locals who frequent the Food and Beverage outlets. Accommodation Hotel rooms are much more spacious than the newer five star properties on the island. In 2009 all rooms were refurbished to optimum condition. The hotel offers great value for money when one considers the level of service offered. The customers comments posted on Travel Review sites such as Trip Advisor are very positive. Spa The Athenaeum Spa by Algotherm has now established itself as one of the best Medical Spas on the island. Market Unlike many of the other hotels, the Corinthia Palace is not dependant on one Nationality or Market Segment and therefore a drastic drop in one of these areas will not cause catastrophic consequences. 5.3 Weaknesses Meeting Rooms The main meeting rooms are small in severe need of refurbishment as they are inferior to what the competition is offering. This may be a contributory factor why some Destination Management Companies direct Group Business elsewhere, which causes opportunity cost situation for the hotel when having to refuse business that exceeds the capacity required. Loyalty Program Unlike all the competitors there is not Loyalty Program in place to reward customers for their loyalty to the company. Working Environment Investment is required to totally refurbish the main kitchen as the current structure not adequate for the volume of work being produced nowadays. Executive Lounge Facilities Unlike all the five star hotels within the same Competitive Set this hotel does not have an Executive Lounge. Most corporate clients seek this facility as it provides an additional area, where they can conduct their business and entertain their clients. In order to measure the potential of an Industry most companies use the framework of Environmental Understanding as established by the Economist Michael Porter. Section 6 Porters Five Forces Model In March-April 1979, Professor Michael. E. Porter, published an article in the Harvard Business Review, titled How Competitive Forces Shape Strategy.  [14]  . In this article he wrote : Competition in an industry is rooted in its underlying economics, and competitive forces exist that go well beyond the established combatants in a particular industry. Customers, suppliers, potential entrants, and substitute products are all competitors that may be more or less prominent or active depending on the industry. The state of competition in an industry depends on five basic forces. The collective strength of these forces determines the ultimate profit potential of an industry. This article formed the basis of Porters Five Forces Model. This user friendly model is now widely employed by many organisations to formulate the firms business level strategy. Corinthia Palace Hotel is no exception. Key strategic decision makers within the company use this model during their business planning process to represent their analysis of the dynamics of the competitive structure and how the combined strength of these forces influence the Maltese Tourist Industry. Strong forces will suggest lower prices and higher costs, whereas weak forces suggest the contrary. 6.1 Bargaining Power of Customers and Suppliers Informed customers become empowered customers  [15]  (Dubrin,2008) . Trends show that a high percentage of travellers book their travel arrangements directly through the internet. Budget airline sites such as Ryan Air and Easyjet, provide a one stop shop that is accessible around the clock. Nowadays, middlemen such as travel agents are gradually being eliminated. The internet has accelerated the power of this competitive force. Customers now have an advantage over the organisations, as they are able to conduct frugal searches of the web from the comfort of their own home. This provides them with ample opportunity to compare rates and subsequently purchase the best deals. Since opening, the hotel has witnessed changes in booking channels. Customers are more likely to book directly through the internet. Price wars with competitors are prevalent, however despite this, Corinthias pricing strategy is based on past performance and forecasted demand. Much focus is placed on safeguarding Gross Operating Profit and as the company is apposed to reducing rates ,added value is offered instead. During my interview with Mr. Schranz I asked who has the strongest leverage when negotiating rates with suppliers. His reply indicated that the key to successful negotiation is to create a win win situation giving them equal leverage. 6.2 Threat of New Entrants According to Slocum et al  [16]  the phrase New Entrants refers to the relative ease with which new firms can compete with established firms. Over the past forty years the number of companies operating 5 Star Hotels has risen substantially. Empirical data issued by the National Statistics Office of Malta indicates that in 1996 there were only six Five Star Hotels operating on the Maltese Islands. Today, some fifteen years later, the amount of five star hotels has almost tripled increasing to fifteen. The high concentration of upscale hotels on the market, has made it essential to create barriers. Recent Government Regulations, Capital Requirements and Rising Operating Costs are forecasted to affect profitability. Such contributory factors may defer new entrants in the future. During my interview with Director of Sales and Marketing, Mr Karl Schranz, he revealed that he does not envisage any other Five Star Hotels entering the market this year. He further elaborated that in his opinion the industry does not require more 5 star properties. The industry has seen an explosion of Five Star Room Stock on the market in the last 5 years. There is a surplus of Hotel Rooms in low season due to the seasonality of our business. On the other hand, all five star properties run at very high occupancies from May till October. In my opinion, it all boils down to market forces. When market conditions permitted and when it was highly feasible for other hotels to join, most local and foreign business men invested heavily in the Hotel Sector. 6.3 The Threat of Substitute Products or Services Organisations that provide services that adequately substitute those offered by competitors within the same industry are considered as a threat to those competing within the same industry. In the local context, substitutes to Five Star hotels can be identified as either the Chartering of Yachts or Opting for a Cruise. However, with high level of accessibility offered by budget airlines, emerging tourist destinations poise a bigger threat to the industry. Central and Eastern European destinations are offering similar products at more competitive rates. However, if one was to consider the high concentration of natural disasters or adverse weather conditions many countries have recently experienced many travelers may be influenced by Maltas more agreeable climate. Furthermore, political instability in emerging destinations like Tunisa may also defer travellers to choose alternative destinations. 6.4 Existing Competition The level of competition is a key determinant of how other hotels in the industry are likely to behave. Hotels within the same Competitive Set strive for market share. From the fifteen 5 Star Hotels on the island, the only four categorised in the same Competitive Set as the Corinthia Palace and Spa are Phoenicia, Excelsior, Intercontinental and the Meridien. However, both the Director of Finance and the Director of Sales consider the Phoenicia as their main competitor. This is attributed to the fact that both hotels have been in competition for the past forty years and that both properties appeal to the same markets. According to the information provided by Mr. Shranz, the hotels average market share is approximately 10.5 %. Karl Schranz commented as follows : Price Wars are tremendous in all Hotel Categories in Malta. We had managed to reduce price wars significantly before 2008 when demand was in line with supply. Since more Five Star Properties opened in Malta and since the recession set in, most hotels started slashing rates in order to generate advance and last minute business As operating costs are rising, the onus must remain on targeting specific markets that can yield the highest profits. Although perceived as a business hotel, leisure travellers remain the key market. The Tour Operator and Leisure Segments approximately constitute to 64% of the hotels market share. Section 7 Conclusion 7.1 Industry Life Cycle As each industry evolves it goes through a sequence of phases. Factors used to ascertain at which stage the Industry is currently in, is by assessing both the number of firms operating and their potential for profitability. Desk research conducted for this assignment indicates that despite global economic recessions, the Maltese Tourist Industry has shown growth. Furthermore, projections for the coming years also indicate growth. All in all, it appears that Tourism remains a promising Industry for the near future. 7.2 Strategic Direction for the Hotel The way forward for the company is to maintain its high level of customer retention rate which currently averages in the region of 20%. This relatively high percentage of customer loyalty is attributed to the General Mangers high level of customer orientation in conjunction with the very high level of personalised services. The recent award should feature more prominently on the hotels website, thus using this as an extra tool to market the hotel. From a financial perspective, costs must be closely monitored and opportunities to generate income should be exploited. The hotel management should pool their resources together to create a culture that encourages innovation. Investment in alternative sources of energy should be studied and the possibility of acquiring EU Funding explored. Investment should also be made to upgrade the property seeking in order to gain a return on investments through increased room rates. Future growth should stem from the hotels Unique Selling Point, which is the ability to offer a memorable experience. The Sales Team needs to take a more aggressive approach to tap into unexploited markets and offer innovative packages based on value. Finally, with the continued commitment to fulfil the companys mission, the team must drive the Corinthia Brand Identity by offering authentic Maltese Hospitality. By focusing on the main priority which is Customer Satisfaction, the hotel will not only remain profitable but will also remain a strong competitor. For many, tourism is a source of employment and income. The tourism industry is responsible for 5.2% of the EUs employment and accounts for 5% of Europes Wealth. It is therefore a strategic sector of our economy, facing new challenges that ought to be kept in check and opportunities that need to be taken. With 380 million international arrivals annually and market share of more than 40% of global tourism Europe commands the position as the number one tourist destination European Commission Vice-president Antonio Tajani- Journal of the Institute of Tourism Studies Dec 2010 pg 30. References http://www.worldtravelawards.com/award-maltas-leading-hotel-2010 IL-Haddiem Corinthia Palace Hotel 11 June 1968 pg 5 http://www.wttc.org/bin/pdf/original_pdf_file/malta.pdf http://www.maltatoday.com.mt/news/national/tourist-arrivals-expected-to-reach-1-3-million-by-end-2010 http://www.nso.gov.mt/statdoc/document_file.aspx?id=2873 http://www.nso.gov.mt/statdoc/document_file.aspx?id=2928 http://finance.gov.mt/image.aspx?site=MFINref=2011_BudgetSpeech2011_English https://opm.gov.mt/vizjoni-2015 Free programme of advance training for tourism leaders http://hbr.org/1979/03/how-competitive-forces-shape-strategy/ar/1 Daily Telegragh Malta Centre of Excellence in the Mediterranean 16 June 2000 NSO news release 242/2010 Collective accommodation establishments :Oct 2010 Dec 22, 2010

The Benefits of Web Publishing :: Internet Online Communication Essays

The Benefits of Web Publishing Before the advent of the World Wide Web, the means to share opinions and ideas with others easily and inexpensively was limited to classroom, work, or social environments. Generating an advertisement or publication required a lot of expense. Today, businesses and individuals can convey information to millions of people by using Web pages. Web publishing is the process of developing and maintaining, and posting Web pages. With the proper hardware and software, Web publishing is fairly easy to accomplish. For example, clip galleries offer a variety of images, videos, and sounds.1[1] A sound card allows users to incorporate sounds into Web pages. With a microphone, a Web page can include voice. A digital camera provides a means to capture digital photographs. A scanner can convert existing photographs and other graphics into a digital format. A video capture card and a video camera can incorporate videos into Web pages. A video digitizer can capture still images from a video (Thrall and Winters 46-68). HTML (hypertext markup language) is a set of special codes used to format a file for use as a Web page. These codes, called tags, specify how the text and other elements on the Web page display in a Web browser and where the links on the page lead. A Web browser translates the document with the HTML tags into a functional Web page. Developing, or authoring, a Web page does not require the expertise of a computer programmer. Many work processing and other application software packages include Web page authoring features that assist in the development of basic Web pages. Microsoft Office 2000 products, for example, provide easy-to-use tools that enable users to create Web pages and incorporate items such as bullets, frames, backgrounds, lines, database tables, worksheets, and graphics into the Web pages (Shelly Cashman Series ® Microsoft Word 2000 Project 2). Web page authoring software packages enable the development of more sophisticated Web pages that might include video, sound, animation, and other special effects. Both new and experienced users can create fascinating Web sites with Web page authoring software.

Euripedes Essay

The beginnings of literature are sowed in myths. They reflect the preoccupations of the myths celebrate the primal human emotions like love, hate, sexual desires, reproduction and heroism, some others are equally horrendous dealing with some heinous crimes like murder and rape. No matter what aspect of life do they reflect it is their universality that makes them popular in different cultures and times? The myth of Inos is such an example. The legend of Inos dates back many centuries before Christ to ancient Rome and Greece. According to the legend, Inos, the daughter of Cadmus is married by Athama, King of pre historic Minyans in the ancient Boeotian city of Orchomenus. King Athama falls in love with the innocent beauty of Inos and neglects his own wife, Nephele, who disappears in anger. They have two sons, Laerchus and Melicertes . Inos also nurses Dionysus, thus incurs the wrath of Hera, the wife of Zeus. Inos is later driven mad and in her madness kills herself and her two sons. She is later worshipped by ancient Greeks as Leucothea, the White Goddess. The legend of Inos is found in different parts of world with slight variations. Euripides one of the great giants of Greek tragedy was perhaps the first who used the legend of Inos in his tragedy Medea, when he composed it in 480 B. C. His tragedy complemented to the myth of Inos so well it became more popularly known as the legend of Medea. While in love with Jason, Euripides’ Medea helps him steal the golden fleece from her father, King Aeechis of Colchis. Thus, betraying her own clan. She is later abandoned by her husband, who leaves her to marry Creusa, daughter of Creon, king of Corinth. In despair Medea kills herself and her two sons. She however, goes unpunished and escapes in the dragon chariot. She takes refuge with king Aegeus of Athens. She later marries Achilles in the underworld and becomes immortal. Medea therefore, becomes the heroin of the tragedy, whereas, its her husband who suffers for betraying his wife. The legend of Medea, represents the cultural conflicts, racism and gender prejudices working on the individual lives of the characters. The employment of these phenomena in the evolution and degeneration of the characters, makes the legend universal in its appeal. It is for this reason that even in the twentyfirst century, writers incorporated the myth in the modern characters as in Wide Sargasso Sea by Jean Rhys. Set between the characters of the Carribean and England, Wide Sargasso Sea emphsise the above mentioned phenomena working on its individual characters. The novel is written in the post modern post colonial settings. Immediately after the emancipation of the Carribean blacks. It narrates the story of Anoinette later renamed as Bertha, belonging to dominica, a city of British owned Jamaica. She is married to an English man. It is eventually this relationship that derives young and innocent Annoinette to a mad woman Bertha, who later on commits suicide. The story narrates how the cultural, racial and gender prejudices makes individuals vulnerable. The novel is often seen as an adaptation of Charlotte Bronte’s Jane Eyre written in 1886, with the same story outline, however, the real source dates back to the legend of Medea or more precisely the myth of Inos. Like medea, she marries a foreigner, and is later exploited by him for her racial inferiority and gender bias. Euripedes’ medea is an enchantress. Her weakness as a woman is exposed when exploited by her husband. She, however, comes out as a resolute and vindictive person. She is portrayed as strong and completely in control of her self. Till the end when she kills her kids, she is contemplative and logically derives herself to commit their murder. Whereas, Rhys’s Bertha is doomed to her madness by the social as well as biological factors. The novel seems more of an approach that how the social factors catalyses the biological deseases. Her death, however, gives her the same triumph that Medea enjoyed over her husband. For Rochester, she remained his property even in her madness. He says towards the end, â€Å"even though she is mad, she is mine†. This possessiveness is given away by her through her death. Just as Medea escapes unpunished in a dragon chariot before her husband’s eyes. It is interesting to note that how a twentyfirst century african woman writer incorporates the same myth used by the Greek tragedian of fifth century Before Christ. A deeper study regarding the history of the myth will unfold that how the myth of Inos undergoes different versions through out centuries and claims its authority in various cultures. After Euripedes, Publius Ovidius Naso, the Roman poet of 49 B. C. used the story in his own work which influenced Lucius Anneus Seneca the famous Hispano- Roman tragedian of 4 century B. C. at Corduba (Cordoba). Scholars believe that Seneca might have brought the original legend of Inos to Spain thorugh his own intellectual influence. However, the inscriptions on the stones at Maikop, 56 miles east of the Black Sea near Colchis, reveal the story of Jason and his Argonauts. According to the legend of Medea, Jason and his Argonauts travel to Colchis and it is there that he meets Medea. It seemed through the amazing discovery, that the whole legend or some parts of the legend might be true. The pheonicians of the 12th to 8th centuries before Christ, then present at colchis a region of the Western Georgian Socialist Soviet Republics, are supposed to transport the legend to Spain later when they themselves settled in the Iberian peninsula. It is through Spain that the legend passed on to Africa and from there to America along with slave trade. It is exceptionally popular with the Afro- Americans, who imagine her to be in real, wandering in dark forests and shrieking. Toni Morrison, another of the celebrated Afro- American writer draws a like wise figure of a phantom in her novel â€Å"Beloved†. In whatever version the legend of Medea appear, it projects very effectively the apparent triumph of the male sex over female, whereas, it is the weaker sex that despise the yolk of her stronger counter part and sets themselves free in the ultimate analysis. Therefore, the story becomes one of betrayal, vengeance and triumph. It is the ultimate triumph of the weak over the strong that the story remains a favourite with the writers and readers alike especially by the women writers in patriarchal societies.

The Introduction To The Public Interest Accounting Essay

Harmonizing to an online lexicon, Cambridge Business English Dictionary Public Interest can be defined asA A noun used when speaking about peoples rights to cognize the facts about a peculiar state of affairs in general concern ( beginning 1 ) . Furthermore in an accounting position, International Federation of Accountants stated it as †the net benefits derived for, and procedural asperity employed on behalf of, all society in relation to any action, determination or policy † ( beginning 2 ) . It can be concluded that it may be referred to be the chief factor when a determination is being made on behalf of the people in a society ; Sing that it can do a great impact. Furthermore, IFAC has defined the footings â€Å" Public † and â€Å" Interest † individually to clear up the extent of their duty towards the users. As IFAC is a world-wide organisation that can impact a broad scope of people, it described the public financially with â€Å" persons and groups sharing a market place for goods and services † , and non-financially with those that portion a common purpose such as fulfilling life care. This consists of investors, stakeholders, clients and Sellerss, and fundamentally all of the occupants. As for the populace ‘s involvement has been defined as â€Å" all things valued by persons and by society † ( source3 ) . It can be briefed as things that people deserve to acquire and wish to achieve. It is known that there are a batch of benefits that a society demand such as a good life status includes having a wellness attention and instruction, holding political freedom, and practically efficient fiscal markets. Mea nwhile, IFAC is considered to profit the populace in accomplishing their involvements that are related to fiscal affairs and available scarce resources, which comprises minimising economic hazards in fiscal markets and establishments, bring forthing sufficient, helpful and comprehendible fiscal and non-financial studies and really about similar that aid all interested parties in comparing in order to apportion their resources, quality scrutinizing on every degree in an organisation, sing that authorities ‘s and public sectors ‘ information and actions are crystalline to citizens, a well-structured corporate administrations and ethical directors, and excellence and wisely direction of natural resources that can spread out for farther coevalss ‘ consume ( beginning 4 ) .Current regulative environmentThe Financial Reporting Council is an independent regulator which has been established to guarantee and develop the quality of corporate administration and coverage in th e UK. It comprises of six runing organic structures, the Auditing Practices Board, the Board for Actuarial Standards, the Professional Oversight Board, the Accounting Standards Board and the Accountancy Investigation and Discipline Board, the Financial Reporting Review Panel ( beginning 6 ) . IFAC aims for a sustainable successful fiscal environment to promote shareholders to put efficaciously. They take into consideration the actions of professional accounting organic structures and actuarial profession and act independently by training them in raised instances that concerns public involvement. They assist in bettering the efficiency of audit quality and engage in the treatment for future audit market competency. Likewise, they impose criterions and codifications for comptrollers, companies and hearers. ( Source 5 ) Sarbanes Oxley Act of 2002 introduced in response to the major fiscal crisis such as Enron to protect the investors ‘ assurance in the fiscal market, which had been corrupted and caused a batch of losingss. ( Source 9 ) It concentrates on bettering the stability and truth revelation of fiscal statements. Basically, SOX emphasised the duty of the truthfulness of published fiscal statement on managers, and established new punishments for illegal behaviors. Sing scrutinizing subdivision, they have been concerned intensely on effectual internal control on an organisation, which can be used as a verification about the accurateness fiscal statements and figures generated. And an internal control study should be written by the managers, as a back uping papers for their assurance of the truthiness and equity of the company ‘s fiscal place. And an auditing house should take part on guaranting the adequateness of the internal controls by inspecting the company ‘s overall tech niques and policies. ( Source 8 ) . The International Federation of Accountants is a world-wide establishment which has been functioning the public involvement by beef uping the communicating of fiscal information about an entity to the users. In order to carry through strengthen, IFAC assure that international criterions are have been followed and implemented decently by accountant professions, and they can pull off to accomplish the confidence by steering them. The international criterions which IFAC support are really valuable criterions that have a great impact of practically keeping the full economic system. And IFAC is back uping four independent standard-setting boards which are International audit and confidence criterions Board ( IAASB ) , International accounting instruction criterions Board ( IaesB ) , The IAESB sets International Education Standards ( IESs ) , International moralss criterions Board for comptrollers ( IESBA ) and International Public sector accounting criterions Board ( IPSASB ) . Pointedly, IFAC stands up for the populace and talk out for them in instances, related to accounting and scrutinizing professionals, which are in public ‘s involvement. ( source10 ) The Public Interest Oversight Board is a planetary organisation created to detect and guarantee that the standard-setting boards, under the IFAC that are in the portion of A audit and moralss, instruction, and confidence, are concentrating on public involvement. PIOB had improved the quality of fiscal coverage through promoting audit profession to pattern with more transparence and dependability. Particularly after the tremendous fiscal prostrations of cardinal great companies, such as WorldCom, that weakened the public trust on the truthiness, efficiency and independence of hearers ‘ sentiment. Thus, an independent organic structure that observes the audits sentiment and sets criterions is needed for investors to do accurate determinations, increase their trust and ingurgitate them to put, and therefore the market will boom. Another advantage of holding an international organic structure guard international criterions it will assist in comparing public presentations of world-w ide houses easy. ( Source 11 )Audit qualityHarmonizing to Titman and Trueman, audit quality is a term describes the rightness and dependability of information provided by hearers to users, In other words, the capableness of hearers in observing misleading or inaccurate information in fiscal statements ( beginning 12 ) . However, IAASB states that audit quality can non be defined exactly, it changes from which position you are looking at it. In investor position, audit quality is measured by hearer ‘s repute, coverage and outlooks from their work. The better repute the higher quality is assumed in audit. In audit commission member position, the quality of audit is influenced by the quality grade of the hearer, accomplishments and experiences, the audit procedure, which method and groundss were used, and hearer ‘s interactions with others, if in a manner whether it affects his independence or does non. ( Source 13 ) The International Standards on Auditing ( ISAs ) takes a cardinal function in take parting in audit quality by puting a globally accepted benchmark. In add-on, their criterions have been improved with the aid of IAASB, which is independently carefully supervised by PIOB. ( Source 13 ) The demand of audit quality is raised from asymmetric information and struggle of involvements ( beginning 12 ) . It can be conducted that audit quality is demanded because a batch of shareholders had worthless investings for the ground that false information were recommended to them or unjust audit studies were issued. Furthermore, some hearers loss the independence, which is a primary rule for an hearer, by working for a house by supplying dishonorable sentiment merely to maintain their occupation or they have been bribed. In add-on, it can be determined from a survey that the higher audit quality consequences a higher grade of investor ‘s capableness to anticipate future net incomes ( beginning 12 ) .Audit studyAudit study should be attached with a house ‘s one-year fiscal statements to province their sentiment of the truthiness and equity, or non, of the fiscal figures ( beginning 14 ) . It could be issued by internal hearer or external hearer. The study can impact a house ‘s stakeholders, loaners and stockholders. If it was unqualified study, so more investors will be attracted to the house, stockholders ‘ assurance in directors will increase, and it will fulfill their loaners, due to enhanced public presentation, by vouching the house ‘s refund their money. Qualified sentiment could be a ground of except for, disclaimer of sentiment or inauspicious sentiment. Except for sentiment is used when there is a restriction of range, an hearer does non hold adequate grounds that can assist him in guaranting a affair. Disclaimer of sentiment is when a director refuses to give the hearer the authorization to garner information or he does non take part with him, and when an hearer misses an chance that is material to the topic being audited. And in conclusion, inauspicious sentiment is the worst because it indicates that a company is non following with the criterions, fiscal statements contain deceptive information, or affect important u ncertainnesss ( source14 ) . In order to bring forth quality audit reports the ICAEW Audit and Assurance abled to form the Audit Quality Forum in 2004. Since the addition in complexness of concern environment and the important impacts of several fiscal failures that forced the universe into recessions, they are seeking to strength the relationship and communicating between directors and managers and all participates with more transparence. Therefore, assurance will increase due to the clear uping every procedure and determination devising, which eventually will ensue with extremely dependable studies. ( Source 15 ) Till today the hearer ‘s study are under alterations in order to run into the user ‘s demand. There are two chief defects that should be extinguish or minimise in coverage, which are the outlook spread and the information spread. The outlook spread occurs when user ‘s outlook from hearer ‘s information provided in a study differs from the existent audit itself. For illustration, hearers ‘ materiality term is considered otherwise than the construct understood by the user. Besides, the audit study is conducted with general nonspecific linguistic communication that does n't demo the existent process of scrutinizing, nonsubjective investigated or to which extent the audit covers. As for the information spread â€Å" the being of a spread between the information they [ users ] believe is needed to do informed investing and fiducial determinations, and what is available to them through the entity ‘s audited fiscal statements or other publically availabl e information † ( Source 16 ) . In other words, investors think that they can establish their determination on audited fiscal statement, which reflect the organisation ‘s overall public presentation and fiscal place. However, in existent pattern there are information in an entity that are non related to scrutinize, somehow it is much utile for efficient fiscal analysing and determination devising. Therefore, in an entity fiscal study, directors should advert clearly important fiscal coverage hazard and how they are being stated, on the other side, hearers should be more crystalline about the audit carried and particularly countries concern audit hazards.Decision