Comparison of Ifrs and Us Gaap Essay

Presents the key similarities and differences between IFRS and US GAAP, focusing on the differences commonly found in practice. It takes into account all standards published up to August 2007. IFRS Pocket Guide 2006 Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements. Understanding financial instruments – A guide to IAS 32, IAS 39 and IFRS 7 Comprehensive guidance on all aspects of the requirements for financial instruments accounting. Detailed explanations illustrated through worked examples and extracts from company reports. Contents Page Preface How to use this publication Summary of similarities and differences Accounting framework Financial statements Consolidated financial statements Business combinations Revenue recognition Expense recognition Assets Liabilities Equity Derivatives and hedging Other accounting and reporting topics Foreign currency translation Earnings per share Related-party disclosures Segment reporting Discontinued operations Post-balance-sheet events Interim financial reporting 3 4 12 13 20 25 30 34 39 50 58 59 62 62 63 64 65 67 67 68 69 Index Similarities and Differences – A comparison of IFRS and US GAAP – October 2007 Contents 1 Preface Preface One day we may not need to produce this publication because the world’s capital markets will be using one accounting framework, and there will be no need for a comparison between two sets of standards. However, there is much to do before this can become reality. The International Accounting Standards Board and the US Financial Accounting Standards Board have been committed to converging IFRS and US GAAP since the Norwalk Accord of 2002. Many commentators have called for convergence to simplify financial reporting and reduce the compliance burden for listed companies, especially those with stock market listings in more than one jurisdiction and those who participate in cross-border, capitalmarket transactions. A major step in the movement to one set of global accounting standards is the Securities and Exchange Commission’s 2007 proposal to drop the requirement for a US GAAP reconciliation by foreign private issuers that prepare their primary financial statements under full IFRS. Another significant step is the 2007 SEC Concepts Release on allowing domestic US registrants to use IFRS as an alternative to US GAAP. These potential changes, if they come to fruition, will significantly alter the international landscape of accounting. US capital-market participants have already started to show a much greater interest in IFRS, realising that it may replace US GAAP as the accounting language underlying future financial reporting and capital-market activity. This will not happen immediately.

Chance & Story Essay

In third grade through sixth, I had a friend named Chance. We were best friends and often spent long days and nights over at each other’s house. Whenever I stayed at Chance’s, the house was filled with noise from the two of us and his six brothers and sisters. Chance’s family was Mormon, a religion that my family knew nothing about except the name. He once explained why his family was so large, but it made little sense to me at that time. During the summer between sixth and seventh grade Chance’s family moved away to Utah. I’ve learned a bit more about Mormons since but this assignment offered me an opportunity to learn more about the religion of my friend and how Mormons feel about how they are perceived in the United States, especially concerning the law and discrimination. Chance’s family was only one of many Mormons in my town and surrounding areas. Patty is a good friend of mine who attends the Mormon church in town since she was a baby, so through her I was able to find three people to interview. Her parents were not available, but she introduced me to a Mormon missionary Brian, a neighbor Barbara, and Chris, her mother’s home- teacher. Brian is twenty years old and is originally from Nova Scotia, Canada. He is currently nearing the end of his Mormon mission, which is a semi-required two year work for Mormon young men to an area chosen by the head church in Salt Lake City, Utah. He had just graduated high school when he began the training for the mission. His mission is to go door to door in the neighborhoods to share his beliefs and teach anyone interested about the basics of the church. Barbara is also not originally from this area. She was born and raised in Provo, Utah, which is where the Mormon university Brigham Young is located. She moved here ten years ago when her husband’s job transferred. She is forty-three years old, has five children between six and fifteen, has a college degree from BYU in marketing but doesn’t currently work outside her home, and has been married for twenty-three years. Chris is from this area and has lived here all of his fifty-six years. He is an elder at the church, has four children and sixteen grandchildren so far, works as a machine repairer, and volunteers for the church as a home-teacher in which he regularly visits church members for further teaching about the church. Having such different subjects to interview proved very interesting. Each shared that they have dealt with some sort of discrimination in their lifetimes as Mormons. They all indicated that the problems are rarely very serious and never violent, but are more subtle. Barbara notices the negative attitude towards Mormons most of the three because she lived for so long in Utah, which is heavily populated with Mormons, especially where she lived in Provo. She said that when the family moved, she was surprised to find that there are people who still believe Mormons are the many-wives religion. One woman at her children’s school even asked once if Barbara was one of several wives of her husband. Neither Brian nor Chris said that they have had this problem. Brian said his problem is more centered on his mission work. He has often heard people say ‘there go the two-by-twos. ’ The missionaries work in pairs, so he said the term stuck. For the most part, he says people are friendly towards him and often comment that Mormons are the nicest people they know, but very few choose to actually discuss the church’s teachings. Instead Brian and Chris both said that most people are interested in if Mormons are a cult that traps unsuspecting victims. Barbara also said this is something people have asked in round-about ways such as through her kids. All three said that it is often frustrating the poor view that they feel the majority of Americans have toward the Mormon Church. Barbara and Chris’s children mostly have other Mormon friends, and those that are not Mormon are seldom allowed to attend activities organized for the Mormon youth such as dances, outings, or sport activities if they are to be held at the church. They say that no one has said directly why the kids can’t attend, but all three believe that it is related to the negative view of the church. They all also indicated that any issues that arise are always social in nature, that they have never had a problem with employers or the law regarding discrimination. Interestingly, as I interviewed each person, I found myself also curious about the ‘oddities’ of the Mormon church. When Barbara mentioned the many-wives idea, I wanted to know more about it. So I was doing exactly what the three had said most people do: expressing curiosity about the strangeness instead of the good qualities of the church or its teachings. However, I did learn quite a bit about the basic structure of the church, why it is based in Utah, and how Mormons view the world and the after-life. Since the problems that Mormons experience are almost always social, it is a matter of slowly changing the public’s view of the church. Chris believes that the commercials the church has put on television have gone a long way in changing perceptions about the church. Brian said that attitudes are better in Canada towards the church most likely because it started in the USA, where it experienced a lot of discrimination in its beginnings. So it is a matter of time and continued sharing for the Mormon Church to be recognized as a legitimate religion and not as a cult.

1988 Presidential election

Bush and Dukakis 1988 presidential election On November 8, 1988, George H. Bush candidate was elected President of the 41st United States President. President Bush beat Democrat Challenger Governor Michael Dukakis at a ratio of 6 to 5. 49 million people voted for Bush, 426 people voted for the election, 42 million people voted for Ducakis and 112 elections took place. Strangely, even those who did not run for the presidential election won the election vote; Lloyd Bentosen (Democratic Vice Presidential candidate) won the election vote in West Virginia. In the Democratic Party that appeared after President George H. Bush in Republican victory in the 1988 presidential election, the centralist Democratic Party, or the New Democratic Party, was an ideological arbitrator. Following the transition of the American people to more political rights, the party occupied the party for about 20 years since the end of the 1980s. They are represented by organizations such as New Democratic Party and New Democratic Party. In the presidential election, Massachusetts supported the Republican Party from 1916 to 1924 until 1912, 1950s, 1980s, and 1984. From 1988 to 2004, the state supported the Democratic presidential candidate. In the general election in 1972, Massachusetts State was the only province to provide election votes to Democratic candidate George McGovern. The Economic Analysis Department estimates that the total production in Massachusetts State in 2005 is $ 325 billion. The per capita income per capita in 2005 was 3rd, 43,402 dollars, after Connecticut and New Jersey. From 2004 to 2005, the country 's gross output increased by 2.6%, below the national average of 3.5%. The death penalty was a remarkable problem during the 1988 presidential election. It appeared in the debate between two presidential candidates George HW Bush and Michael Dukakis on 13th October 1988, and the moderator of discussion, Bernard Shaw, in Dukakis Governor, Murderer Dukakis replied, No, I think I know that I opposed the death penalty throughout my life, I have never seen it. President Bush elected Many people, including Dukakis himself, used this statement as their campaign, I think there is a better, more effective way to deal with violent crime. Beginning of the event

Midterm Questions Essay Example | Topics and Well Written Essays - 750 words

Midterm Questions - Essay Example Anaximander, another Miletian philosopher and is said to be the first writer of philosophy, was said to be the first to draw a map and have speculated that the earth is not flat but spherical floating in air. The first scientific idea on the evolution of man is said to have be Anaximander’s first ideas out of his curiosity. 2. Part 1. For Anaximander the earth is cylindrical in shape; curved and round like a drum with flat surfaces and stays in equilibrium at the center of the cosmos. The heavenly bodies are according to him ‘breathing holes’ in the air. By this Anaximander is trying to explain the existence of the earth the sun and other elements in the sky. It is included in the history of philosophy because philosophy seeks to define what is real the same way Anaximander tries to relate the earth and the cosmos in a cyclical manner of things—why the sun, the moon and the stars are present in a cyclical pattern (Stamatellos,2006). Part 2. For Anaximander the earth never moves because in his cosmos the earth floats in the center and remains there by the forces surrounding it. Three of his astronomical speculations are: (1) that the celestial bodies make full circles and pass also beneath the earth, (2) that the earth floats free and unsupported in space, and (3) that the celestial bodies lie behind one another. Thus in his cosmos the earth is unmoved and everything else revolves around it (Internet Encyclopedia of Philosophy, 2012). 3. Anaximenes’ grand theory talks about the air as major predecessors of things. He pointed out that the moisture from the earth has formed other heavenly bodies. Although Anaximenes’ belief is that the planets, sun and stars including the earth are flat disks, his assumption that these are above an â€Å"all-encompassing air† is one that is closely associated to modern thought of his time (Lawson, 2004). Anaximenes has his own way of explaining the difference between the planet and t he stars; that the planets are moving in connection with air while the stars are fixed on its positions. These ways of thinking are one of the closest founding theories of his time. Anaximenes also imparted the significance of hot and cold on the formation of existing bodies. His works became a global inspiration on the discovery of atomic properties of matter. Anaximenes’ beliefs centered on air as the primary ingredient in the formation of the universe. In comparison, Thales believed that water is the main predecessor, while Anaximander held on to the theory of the constant and limitless source of life. 4. a. Draw and label all of the parts of the Square of Opposition. (Image source: International Encyclopedia of Philosophy) b. Suppose that the proposition â€Å"Some* are* joggers*† is false*. For each one of the corresponding propositions, state whether it may be immediately inferred to be true or false. Provide a succinct explanation of how you reached one of your immediately inferred conclusions. A. All are joggers- universal affirmative E. Not all are joggers- universal negation I. Some are joggers- particular affirmative O. some are not joggers- particular negation Proposition A is false because not all people are joggers some can be swimmers and other kinds of athletes. While proposition E states true that some people are joggers

Psychological Disorders Essay Example | Topics and Well Written Essays - 500 words

Psychological Disorders - Essay Example Psychological disorders are known to be harmful, and dysfuntional when they are labeled to be behaviors such as, atypical, disturbing, maladaptive, and unjustifiable (Myers 2006, pg.522). Although there is medical treatment available for many of these psychological problems, the reaction to the treatment varies from person to person. In that regard it can not be wholly stated that these diseases, in themselves (such as major depression), can be effectively treated by prescribed drugs at all times. When a specialist makes a claim that such a disorder is not a psychological problem, it creates an adversity on those who struggle with the illness themselves and, it makes many feel as if they are being compromised when trying to stress how the disorder has impacted their lives to a medical practitioner or psychiatrist. However, it can be understood why a statement such as this would be made because it has taken the medical world nearly twenty years to realize that a major depressive disor der is a severe psychological problem. Beforehand, the attitude did exist that it wasn't that serious and that it could be medically treated in an efficient manner with prescribed drugs to alter the pattern of the illness (Field et al, 2000, pg.71).

Outline of Annotated Bibliography Essay Example | Topics and Well Written Essays - 4500 words

Outline of Annotated Bibliography - Essay Example It explains how nature tries to balance the differences of men and women so they will be able to mate. An example is the equalization of testosterone levels between the sexes. Studies by Dr. Marazziti, a professor of Psychiatry at the University of Pisa revealed that other levels of hormones, like serotonin and oxytocin gets altered in the early phases of a romance, but eventually goes back to normal after some time. Related to the article of Kahn, this article, a magazine article whimsically written as a narrative discusses the physiological effects of romance. It reports anthropologist Helen Fisher’s studies on the biochemical pathways of love in all its manifestations: romance, lust, attachment, etc. Fisher has done experiments on people â€Å"in love† by putting them in MRI machines and studying how their brain works when shown a photograph of their beloved ones. It was found out that the effect is stimulating the part of the brain associated with reward and pleasure and stimulates the release of dopamine, a neurotransmitter responsible for creating intense energy, exhilaration, focused attention, and motivation to win rewards. The article also discussed studies by Donatella Marazitti, (previously mentioned in the annotation before this current one) who studied the similarities of low serotonin hormone levels of people in love and people with Obsessive Compulsive Disorder. It also shares other biological effects of passion and romance, the way dopamine levels of passionate lovers are high when a romance is new but when it gets comfortable enough, couples thrive on oxytocin, the hormone responsible for attachment to one another. This article reports the advantages of sex and gets into a discussion of non-verbal signals women give out during the courtship period of a romantic relationship. Some signals that women give out when they are interested in a man is flashing eyebrows, eye contact, smiling, primping, showing of palms, running fingers

Definition of ecotourism Essay Example | Topics and Well Written Essays - 1750 words

Definition of ecotourism - Essay Example Throughout history people has always been travelling for one reason or another. As persons began to travel for leisure the development of tourism became an important aspect especially for countries and regions that were scarce of other types of natural resources. Ecotourism which started as a type of niche market now has a strong foothold in the tourist industry in many countries across the globe. With tourism now a major industry in many countries of the world, especially in developing countries, ecotourism has taken a major step in the way many of these locations present themselves and advertise to travelers. For the whole society to benefit it is important for the developers and leaders to adhere to a number of principles. According to TIES these principles should be: Creating opportunities for the growth of ecotourism should not be a political aim if serious concerns are not given to the preservation and conservation of the natural environment. Since the last century successive governmental and non-governmental organizations as well as several pressure groups have been agitating for policy changes which would impact the environment with relation to global warming among other concerns. Lindberg (in Fennel, 2003: 35) categorized eco-tourists into four basic groups. The first group includes hard-core nature tourists. This group mostly comprises scientists, researchers whose travel is mainly for educational purposes and carrying out some environmental activities like removing garbage and litter from beaches. The second group is described as the dedicated nature tourists. Their specific reason for traveling is to visit protected areas and understand local natural and cultural history. Then, there is the mainstream nature tourists. These persons will sometimes take unusual trips to places like the Amazon rainforest, games reserves and parks in Africa among other destinations. The

Reflected Summery Essay Example | Topics and Well Written Essays - 500 words

Reflected Summery - Essay Example vities that occur within the organizational environment, models like McKinsey 7-S help to secure better methodology for many different university activities. These include marketing, employee relationship development, training, and developing better core competencies to give the university more enrollment and better brand presence. Consultation with literature regarding risk management identified that many for-profit businesses struggle with identifying risks proactively. However, models like the McKinsey 7-S model provide opportunities to expand beyond just the internal structural and operational environments and view the impact of activities on the outside world. At the same time, it helps to understand what forces pull or push new decision-making when considering external forces, such as customers, partnerships with external consultants, and building relationships with outside stakeholders. These understandings are vital for universities that are always in a constant state of change and for one like Heriot that is looking for new methods to stay competitive and meet student needs effectively. The core competency of culture is another important identity for Heriot since it is necessary to gain inter-organizational support to meet the objective of a more future-focused and student-centered philosophy. The attitudes, values and activities of staff, administration and students, as well as external partners, require a variety of cohesive strategies to ensure that the entire organization is aligned to meeting tomorrow’s goals. There is so much of strategy involved in university operations, upon reflection, based on the mission and vision of a change objective and trying to project where the organization might be five or even 10 years into the future. The Focus on the Future project provided knowledge about the long-term consequences of improper change, inability to gain cultural support from within, and putting too much reliance on the expertise of outside

Federal regulations and federal agencies Essay Example | Topics and Well Written Essays - 250 words

Federal regulations and federal agencies - Essay Example Banerjee (2009) explains that despite research being the basis of the industry’s product development, pharmaceutical companies still spend more than twice on marketing as much as they spend on research and development. This establishes a motivation into ethical manners such as corporate social responsibility that is likely to develop associations with consumers and establish a competitive edge into profitability. Consumers would appreciate the responsible initiatives and prefer organizations’ products for their social actions and increased sales volume, into higher profits, over competitors would be the consequence. The fear possible and unfavorable legal regulations should organizations fail to act ethically is another reason for my belief that pharmaceutical company would consider ethical manners, even in the absence of legal rules. Legal regulations may induce mandatory cost of compliance that would otherwise be avoided. Failure to comply with legal regulations, even if it is accidental, may attract monetary policies, unlike failure to comply with moral rules and in order to avoid possibility of such fines and possible deregistration, pharmaceutical companies would prefer to operate ethically (Lamb, Hair, and McDaniel, 2011). Profit motive and the need to avoid legal regulation would therefore dictate ethical

Fleming Park Restoration and Improvement Project Case Study

Fleming Park Restoration and Improvement Project - Case Study Example Scope ï‚ § To improve the recreational and leisure facilities of the area in competition with other providers. Assumptions and Constraints - The project will be delayed by 6 months, - Budgeted money will be inadequate & project delays are acceptable. - Lack of resources along with limited manpower. - HLF has been appointed as a main project monitor & its decisions will directly impact on the project outcomes. Outcome / Quality Expectations ï‚ § More and more residents in the area will be persuaded to visit the park, ï‚ § Existing trees of the area could be preserved and new trees could be planted & it will facilitate the animals and birds to inhabit the area. Risk and Interdependencies - An Environment Impact Analysis must be carried to assess the environmental impact of restoring the park, - Thus the natural eco-system of the area could be disturbed and some of the animals and birds would be driven away. - Some houses and buildings in the area would have to be demolished to expand the Leisure Park, - These houses and offices would have to be relocated elsewhere & it would involve a considerable cost. Benefits ï‚ § Leisure activities increases as a result of the leisure park, ï‚ § The price that residents have to pay for leisure activities decreases, Benefit Realisation - Thus it would be cheaper for the residents to come to the park for leisure than developing their own plots of greenery or look elsewhere for leisure. - This will in turn benefit the Parks and Leisure Developments company. Their profits would rise and thus the employees of the company would be benefited. Fleming Park Restoration and Improvement Project Case study Project Mandate - Example Project Objectives Key Stakeholders / Project Roles To extend the new Total Incentive reward package to the population with effect from June and in so doing: Identify the population as a Xerox resource on one common grade and move towards harmonised terms and conditions of employment. Provide a market-led, modern rewards package that assists attraction and retention at this level. Provide a benefits framework that supports cultural change and recognises and rewards performance, incentivising employees to grow the business. Project Sponsor Project Manager End user working group Etc. To champion the scheme To lead the Project Life cycle Interested parties communication stream to voice end users needs. Scope Assumptions and Constraints To include all existing or equivalent grades across all brands. Estimated population of 535 people

How unemployment is individual and social problem Essay Example for Free

How unemployment is individual and social problem Essay In this essay I will discuss how unemployment is an individual and a social problem and how Max Weber distinguished power, authority and coercion and how the functionalist, conflict theorist and symbolic interaction theory view the economy and by the mid century how they have evolved and the role of these theories to explain social and economic phenomenon. How unemployment is individual and social problem Unemployment is caused by many factors in a modern market economy. It can be caused by rapid technological change, business cycle or recessions, seasonal factors in some industries particularly such as changes in tastes and climatic conditions which affects demand for certain products and services, individual perceptions and willingness to work and search for jobs, their values and attitudes towards some jobs and about employers, accessibility for retraining and acquisition of work skills, willingness and perception of unemployed of the benefits of training and the possibility for them to get a job after the training even though they have a chance to get a job, discrimination in the workplace based on race, color. religion, ethnicity, age and class. It can be seen from the above causes unemployment in a particular period can be a combination of caused by social factors and how the economy as a whole works and also due to the subjective individual factors. In a sociological point of view according to functionalist and conflict theorists the unemployment is caused primarily by the social factors than by the individual factors. However according to Max Weber and symbolic interaction theories individuals construct their own social constructs and perception and they can be subjective in their behavior and there fore can become unemployed even though the actual condition they can get a job in the job market. In summary applying the sociological and the primary causes of unemployment unemployment is individual as well as a social problem in a market economy. As discussed above it is caused by the society as well as by individuals. Even the economy or societal factors are not present unemployment can be caused by individual perception and their own subjective behavior. . Max Weber’s distinction among power, authority and coercion Power can be defined as one person’s ability to influence others does what ever they want even though they don’t like to do what is demanded and they resist doing what is demanded. For example a professor can influence the students to assign work and demand them to do to satisfy some criteria. As well a dictator like Hitler can control all aspects of life because of this ability to impose his will on majority of people. In other words a person or group on other person or other groups can use power legitimately or illegitimately. That is power need not come from proper authority or legitimate authority. That is power and authority can be different in this respect. According to Max Weber authority can arise from tradition, charisma of certain powerful people or from legal-rational. That is authority need not come from any logical reason but likely to come from respect for the past. For example a monarchy in Western Europe can get authority because they ruled the populace over a long period of time. Even the traditional authority can exist in modern democracies because the people respect the monarchy or authority of monarchy at least in a limited symbolic head of states in Western Europe. Authority also can arise from charisma of some powerful people. They have authority because of their charisma. This arises because they have the ability to lead a vast number of people for a particular cause using their powerful charm and influence over ordinary people. For example Martin Luther King, Gandhi. Nelson Mandela is the modern examples of charismatic authority they had because of their ability to charm and influence a vast majority of people for a particular cause. Authority also can arise from legal-rational. That is in society authority is given to individuals and organization based on rationally enacted laws and regulations. This authority is impersonal and differs from charismatic authority because the legal-rational authority is impersonal and the charismatic authority is personal and admired by the people who accept that authority. In modern societies the authority is derived from the legal-rational compared to charismatic and traditional in varying degrees in industrialized societies in particular. Coercion is the extreme manifestation of power in a way threatens the person to complete obedience because it threatens the person coerced physically, financially and socially. This results in persons following the authority of another because of fear rather than will. Coercion is mostly linked with abuse and conflict. Coercion exists in many dictatorships in the past as well as in the present world in many parts of the world where citizens are forced to follow the regime of dictatorship. The view of the economy in the perspectives of functionalist, conflict theorists and symbolic interaction theory Functionalist perspective of the economy In the perspective of functionalist sociological theorist social systems including economy works like a biological organism where every part of the system work in a united manner so that smooth functioning is maintained and so that society builds consensus between different parts of the system.. In this change is evolutionary and the changes take place to minimize dysfunction and to enhance the stability and its survival in the future. In this respect Capitalism will not collapse and will endure in the future as the functions of the system will adjust and evolve so that it maintains the social order and stability without any radical overhaul of the economic system. In addition the social, legal, political, religious systems will not be in conflict with the economic system and work in unison with the economic system so the whole social organism survive and social order is maintained and their functions and their purpose even though different work as a unified system. As discussed above this is the functionalist view of the economy. Conflict theorist view of the economy In contrast conflict theorist believe society do not work as a unified system. Conflict and struggle take place as different groups work to maximize their benefit in the same time other groups loose. Functionalist view conflict in a negative manner. However the conflict theorist see the conflict to some extent is beneficial as it forces the parties to come to a common ground and make the economic system or the social system to change for the better and minimize the losers and maximizing the benefits for a greater number of groups as well make the power system in check so that abuse of power is minimized. In this context the economic system and social order changes continually and changes take place and shaped by different interest groups in varying degrees in a market economy. However Marxism as a conflict theory predicts radical change to the economic system to move towards a socialist system it has not eventuated. However Max Weber as a conflict theory predicts the viability of the market economy with some reform to minimize the negative aspects of capitalism like alienation and the negative impact of bureaucracy in capitalist economies and more democracy in society and continuous reform of the economic system to make it work efficiently but also effectively by legal, social and political reform appropriate to a countries historical, cultural, political and social context.

Comparative Study on Singapore vs Indian Higher Education System Essay Example for Free

Comparative Study on Singapore vs Indian Higher Education System Essay Abstract: In the world of globalization almost every country in the world wants their education system to be the best, so their students can obtain the necessary skills and knowledge taught by the schools/universities that meets the challenges of the 21st century. The present article explores how Singapore and Indian way of higher education system works; in which way both the countries differ and how they are leading in the field of higher education and it also highlight the different pathway that leads to the student’s progression from their nursery to doctorate degree. 1. 0 Indian education system: The University Education Report had set goals for development of higher education in the country. While articulating these goals Radakrishnan Commission on University Education, 1948-49 put it in following words: â€Å"The most important and urgent reform needed in education is to transform it, to endeavor to relate it to the life, needs and aspirations of the people and thereby make it the powerful instrument of social, economic and cultural transformation necessary for the realization of the national goals. For this purpose, education should be developed so as to increase productivity, achieve social and national integration, accelerate the process of modernization and cultivate social, moral and spiritual values. † Indias higher education system is the third largest in the world, after China and the United States. The main governing body at the tertiary level is the University Grants Commission (India) is a statutory organization established by an Act of Parliament in1956 for the coordination, determination and maintenance of standards of university education. Apart from providing grants to eligible universities and colleges, the Commission also advises the Central and State Governments on the measures, which are necessary for the development of higher education. Central Government is responsible for major policy relating to higher education in the country. It provides grants to University Grants Commission (UGC) and establishes central universities in the country. The Central Government is also responsible for declaration of Education Institutions as ‘Deemed to be University’ on the recommendation of the UGC. Accreditation for higher learning is overseen by 12 autonomous institutions established by the University Grants Commission. At the end of the third year of XI Plan (2009-10), the number of Universities has gone up to 493 (42 Central, 130 Deemed and 316 State Universities and 5 Institution established under Special State Legislature Acts) and the number of Colleges to 31,324, thus registering an increase of 36% in the number Universities and 48% in the case of Colleges in comparison to the figures at the end of X Plan (31. 03. 2007). During the academic year 2009-10, there had been 146. 25 lakhs (provisional) students enrolled in various courses at all levels in universities/colleges and other institutions of higher education as compared to 136. 42 lakhs in the previous year, registering an increase of 7. 2 per cent. Out of 146. 25 lakhs, 60. 80 lakh had been women students, constituting 41. 6 per cent. The comparative trend of total students enrolment and enrolment of women students, among states during 2009-10 had been increased. The enrolment of women students, in terms of absolute numbers, had been the highest in the state of Uttar Pradesh (8. 4 lakhs), followed by Maharashtra (7. 8 lakhs), Andhra Pradesh (6.1 lakhs), Tamil Nadu (5. 2 lakhs) etc. In terms of percentages, Goa accounted for the highest percentage of 59%, followed by Kerala (57%), Punjab and Meghalaya (51%) etc. indicating the dominance of girl students over boys in these states and AN Islands (52%), Chandigarh (51%), Puducherry (50%) among the Union Territories. (Annual Report, University Grant Commission (UGC, 20092010)). The enrolment position in the academic year 2009-10 reveals that majority of students in the higher education system had been enrolled for a variety of courses at the under-graduate level. The students at this level constitute provisionally 86. 55 per cent of the total number of students in colleges and universities put together. The percentage of students enrolled for Masters level courses had been 11. 49 per cent while a very small proportion i. e. 0. 89 per cent of the total number of students had been enrolled for research. Similarly, only 1. 15 per cent of the total number of students had been enrolled in diploma/certificate courses. As regards the distribution of student’s enrolment between universities and affiliated colleges, the largest number of students in the higher education system had been enrolled in affiliated colleges. About 90. 24 per cent of all the under-graduate students and 70. 83 per cent of all the post-graduate students had been enrolled in the affiliated colleges, while the remaining had been in the universities and their constituent colleges. (Annual Report, University Grant Commission (UGC, 2009-2010)). 115 IRACST- International Journal of Research in Management Technology (IJRMT), ISSN: 2249-9563 Vol. 2, No. 1, 2012 There has in fact been considerable improvement in the higher education scenario of India in both quantitative and qualitative terms. In technical education, the IITs, and in management, the IIMs have already marked their names among the top higher educational institutes of the world. Moreover the Jawaharlal University and Delhi University are also regarded as good higher educational institutes for doing postgraduates courses and research in science, humanities and social sciences. As a result, students from various parts of the world are coming today for higher education in India. Apart from these higher education institutes there are several private institutes in India that offer various professional courses in India. According to the Department of higher Education, government of India, there are total enrolment of students (146. 25 lakhs), 42. 01% students had been in the faculty of Arts, followed by 19. 30% in Science and 17. 83% in Commerce/ Management. Thus, 79. 14% of the total enrolment had been in the three faculties of Arts, Sciences and Commerce / Management while the remaining 20. 86% had been in the professional faculties indicating the highest percentage in Engineering. /Technology (10. 33%), followed by Medical courses (3. 48%), etc. In the academic year 2009-2010, the total number of teachers in universities and colleges had been 6. 99 lakhs as compared to 5. 89 lakhs teachers in the previous year. Out of 6. 99 lakhs teachers, 86% teachers had been in Colleges and the remaining 14% in University Departments / University Colleges (Annual Report, University Grant Commission (UGC, 2009-2010)). accounting, teaching, medicine, law, agriculture, veterinary, polytechnic and others. 1. 2 The Current Scene: India is today one of the fastest developing countries of the world with the annual growth rate going above 9%. In order to sustain that rate of growth, there is need to increase the number of institutes and also the quality of higher education in India. Therefore the Prime Minister of India has announced the establishment of 8 IITs, seven Indian Institutes of Management (IIMs) and five Indian Institutes of Science, Education and Research (IISERs) and 30 Central Universities in his speech to the nation on the 60th Independence Day. The outlay for education during the 11th Five Year Plan, which runs from the current fiscal to 2012-13, represents a four-fold increase over the previous plan and stands at Rs 2500 billion. 1. 3 Advantages of Indian higher education: With India emerging as a global hub for commercial RD (India Today International, 3 Oct 2009), RD within the scope of Higher Education has gained greater importance. Now, the country is fast emerging as a major centre for cutting-edge research and development (RD) projects for global multinationals such as Microsoft and Motorola as well as Indian firms. More and more companies in industries ranging from IT and telecommunications through pharmaceuticals and biotech are setting up ambitious RD projects, in part to serve the Indian market, but also with an eye to delivering new generations of products faster to the global market. It has been stated that 150 international firms have set up RD centers in India and in 2004 US patents office granted over 1000 patents to Indian units of US companies. India has developed one of the largest systems of Higher Education in the world with over 493 universities and 6500 vocational colleges catering to about 10 million students. India provides a big market and playing field for private initiatives at both the national and international levels. It is very rich in human resources, in terms of quantity as well as quality. Statistics from the Indian census bureau shows, over 35% of our population is below the age of 20. By 2020, it is expected that 325 million people in India will reach working age, which will be the largest in the world. This will come at a time when the rest of the developed world will be faced with an ageing population were as India with its bourgeoning middle class people who are willing to invest in quality higher education will be an asset for India’s growth in education. No wonder that foreign universities from the US, Canada, UK, Australia, New Zealand, and Singapore are vying for students from India. India, too, is trying to attract students from neighboring countries. It is also willing to cater to the needs of the Indian Diaspora. Many non-resident Indians are now sending their wards to India for professional education in the fields of medicine, engineering, and business management. For them, higher education in India is both cost-effective and culturally rich. 1. 1 Pathway of learning in Indian education system: The Indian Education System is comprised of six stages: nursery, primary, secondary, higher secondary, graduation post-graduation. Schooling prior to university lasts 12 years. Higher education in India starts after passing the higher secondary education or the 12th standard. However, there are considerable differences between the various states in terms of the organizational structures within these first 12 years of schooling. The government is committed to ensuring universal elementary education (primary and upper primary) education for all children aged 6-14 years of age. These various stages of Education, set by the Indian Education Ministry, are instrumental in an individual’s growth. Thus to ensure consistency in the overall development of the individual, first 12 years of education are made basic for all. Graduation and Post Graduation though depends upon person’s academic interest. Depending on the stream, doing graduation in India can take three to five years. Postgraduate courses are generally of two to three years of duration. After completing post graduation, scope for doing research in various educational institutes also remains open. (See the table 1. 0 for details) Education system in India covers almost all kinds of careers right from health services, management, mass media, legal services, social science, home science, fine arts to environmental science, administrative services, fashion courses, vocational courses, engineering, technology and 116 IRACST- International Journal of Research in Management Technology (IJRMT), ISSN: 2249-9563 Vol. 2, No. 1, 2012 If TeamLease Services were to be believed, by 2025 India will be proud possessor of a workforce equivalent to a quarter of the worlds human resource capital. This positive forecast comes with a rider. A study conducted by the staffing firm, TeamLease Services, suggests India has to harness the latent talent of its young and productive population to achieve this goal. As per the India Labour Report 2009 released by Teamlease Services in collaboration with IIJT Education, the India can achieve a per capita income of USD 4,100 (approximately Rs 187,554 at an exchange rate of Rs 45. 74 per dollar). The report says this is not impossible if a labourfriendly atmosphere is in place. The study suggests some drastic reforms in the labour policy. The report says, If we harness this dividend by 2025, India will not only have 25 per cent of the worlds total workforce, but our per capita income will be USD 4,100. The report further adds: This would rise to USD 9,802 in 2040 and USD 20,836 in 2050. This will finally put poverty in the museum it belongs. higher education. The pro-high technology policy of the government has invited billion of dollars of foreign investment in the fields of biotechnology, IT and research. The Ministry of Education (MOE) is responsible for controlling the development and administration of the schools and various government-funded educational institutions. In case of private schools, the MOE plays a crucial supervisory and advisory role. Education mainly revolves around the interests of the students. The teaching and pedagogical system follows a flexible approach that helps the students in developing their potentials and aptitudes. † [Source: Ministry of Education (MOE), Singapore] The Singapore education system aims to provide students with a holistic and broad-based education. Given the multi-cultural and multi-racial characteristics of Singapore, the bilingual policy is a key feature of the Singapore education system. Under the bilingual policy, every student learns English, which is the common working language. Students also learn their mother tongue language (Chinese, Malay or Tamil), to help them retain their ethnic identity, culture, heritage and values. The mission of the MOE is to mould the future of the nation, with a vision of Thinking Schools, Learning Nation. Since 2003, Singapore has also focused on nurturing a spirit of Innovation and Enterprise (IE) among students and teachers. â€Å"Teach Less, Learn More† (TLLM) was a call for all educators to teach better, improve the quality of interaction between teachers and students, and equip students with the knowledge, skills and values that prepare them for life [Yearbook of Statistics Singapore, 2011]. For both public and private schools there are variations in the extent of the autonomy in their curriculum and the scope of government aid and funding. Students in primary school do not pay school fees, while students at secondary and Pre University levels pay subsidized school fees. The Ministry of Education aims to help their students to discover their own talents, to make the best of these talents and realize their full potential, and to develop a passion for learning that lasts through life. They have been moving in recent years towards an education system that is more flexible and diverse. The aim is to provide students with greater choice to meet their different interests and ways of learning. Being able to choose what and how they learn will encourage them to take greater ownership of their learning. They are also giving their students a more broad-based education to ensure their all-round or holistic development, in and out of the classroom. Singapore currently has three autonomous universities, with a fourth slated to open in 2012. They are the National University of Singapore (NUS), Nanyang Technological University (NTU) and Singapore Management University (SMU). The Singapore University of Technology and Design (SUTD) will be Singapores fourth autonomous university. It is developed in collaboration with Massachusetts Institute of Technology and Zhejiang University. SUTDs mission is to advance knowledge and nurture technically grounded leaders and 1. 4 Issues for Indian Higher education: India is being projected as a would-be super-power by the year 2020; at the same time, higher education, which is growing at the rate of 20% per annum worldwide, is being counted as one of the most important ingredients in knowledge-based economies. India therefore faces a big challenge in achieving its goals in this respect. Private initiatives in higher education are not only feasible, but also desirable, if India is to meet the target of 20% of its youth in the age group of 17-23, as against 7. 2% today. The government has not been able to attain the desired level of literacy during the last 65 years. At the time of independence, the literacy level was just 14%; India’s target is a 100% literacy rate by 2020. At present there are 300 million adult illiterates in India and only 60 million out of 170 million children at the primary school level are able to make to secondary education. Out of these 160 million, only 9 million make it to post-secondary education. According to a recent report by Asian brokerage and investment group CLSA, Indias education and training market is valued at $40 billion and is growing rapidly. It is expected to be a $70 billion industry by 2012. Primary education (K-12) makes up about half of the market. However, India continues to face challenges. Despite growing investment in education, 35% of the population is illiterate and only 15% of the students reach high school [Source: India still Asias reluctant tiger, by Zareer Masani of BBC Radio 4, 27 February 2008]. As of 2008, Indias post-secondary high schools offer only enough seats for 7% of Indias college-age population, 25% of teaching positions nationwide are vacant, and 57% of college professors lack either a masters or PhD degree[Source : SPECIAL REPORT: THE EDUCATION RACE, by Newsweek, August 18–25, 2008 issue] 2. 0 Singapore Education System: â€Å"Apart from enjoying a status of famous shopping and tourism destination, Singapore is also emerging as a place for pursuing 117 IRACST- International Journal of Research in Management Technology (IJRMT), ISSN: 2249-9563 Vol. 2, No.1, 2012 innovators serve societal needs. This will be accomplished with a focus on Design, through an integrated multidisciplinary curriculum and multi-disciplinary research. The university is expected to open its doors in April 2012, with its campus constructed by 2015. A graduate medical school, Duke-NUS Graduate Medical School Singapore, was also created through a partnership between Duke University School of Medicine and NUS to increase Singapore’s capacity to develop a vibrant biomedical hub. Specialized institutions have also sprung up, both local and international. For instance, well-known business schools University of Chicago Graduate School of Business and INSEAD, New York University Tisch School of the Arts, LASALLE College of the Arts and Nanyang Academy of Fine Arts (NAFA) provide specialized education in the arts, and the Digipen Institute of Technology focuses on world-class technology education. In addition, polytechnics were also set up to train middle-level professionals and their main aim is to educate and nurture their students to excel in work and in life, and to equip young as well adult learners with skills and knowledge to enhance their employability in the market. A total of five polytechnic schools (Ngee Ann Polytechnic, Singapore Polytechnic, Nanyang Polytechnic, Temasek Polytechnic, and Republic Polytechnic) were established in Singapore to cater to students those who passed the secondary school and those who are interested in learning more technical subjects with hands on training. Most of the diplomas offered are three years duration and their course curriculum is designed to meet the industry needs. Last, but not the least; the Institute of Technical Education (ITE) was established as a post-secondary technical institution of excellence. The basic purpose of the institute is â€Å"To Create Opportunities for School Leavers and Adult Learners to Acquire Skills, Knowledge and Values for Lifelong Learning in a Global Economy† [Mission statement: ITE]. The Institute of Technical Education campuses were reorganized under the Collegiate system into 3 major colleges around the island, ITE College Central, ITE College West, ITE College East. You may also choose to send your children to one of the over 300 private education institutions in Singapore. Private schools offer a large variety of courses, including language and professional programmes. When choosing a private school, do make sure it has proper accreditation. The EduTrust for Education and Singapore Quality Class for Private Education Organizations are two hallmarks of quality implemented in Singapore. Under the MOE, The Higher Education Division (HED) oversees the provision of tertiary and technical education in Singapore as well as registration of private schools. It oversees nine statutory boards — five Polytechnics, the Institute of Technical Education (ITE), the Science Centre Singapore (SCS), the Institute of Southeast Asian Studies (ISEAS) and the Council for Private Education. HED also oversees the development of four autonomous universities (the National University of Singapore, the Nanyang Technological University, the Singapore Management University and the Singapore University of Technology and Design). (See the table 1. 0 for details) More details can be found in MOE website. 2. 2 The current scene: The proposed vision of Singapore education is to develop a self-sustaining education ecosystem offering a diverse and distinctive mix of quality educational services to the world, thus becoming an engine of economic growth, capability development and talent attraction for Singapore. Education ecosystem refers to a cluster of mutually reinforcing, complementary education institutions which vary in terms of student enrolment numbers, country of origin, cultural environment, nature of activity, academic level, academic discipline/subjects, research interests and price. This network of institutions will raise education standards, create more choice for Singapore students and enrich the overall student experience. Singapore has placed an essential emphasis on education. This can be seen from the fact that education spending forms at least 20% of the budget of Singapore. Primary education has become compulsory for all the citizens of Singapore and if parents fail to enroll their children into school, it is considered a criminal offence. Singapore’s public schools maintain high standards of teaching and learning. According to the World Economic Forum’s Global Competitiveness Report 2009/2010, Singapore was ranked 1st internationally for the quality of our educational system. Singapore was also rated as one of the world’s best performing education system, with an excellent teaching force, according to the McKinsey Company 2007 report How the Worlds Best-Performing School Systems Come Out on Top. Enrolment in educational institutions, see table below [Yearbook of Statistics Singapore, 2011] 2. 1 Pathway of learning in Singapore education system: According to the system, students in Singapore generally undergo six years in primary school and four to five years in secondary school. They can then enroll in post-secondary institutions, pre-university courses, or move on to the polytechnics. Eligible students are subsequently given the opportunity to enroll in the universities. [Source: Ministry of Education, Institute of Technical Education, Singapore Polytechnic, Ngee Ann Polytechnic,118 IRACST- International Journal of Research in Management Technology (IJRMT), ISSN: 2249-9563 Vol. 2, No. 1, 2012 Temasek Polytechnic, Nanyang Polytechnic, Republic Polytechnic, National Institute of Education, National University of Singapore, Nanyang Technological University, Singapore Management University and Singapore Institute of Technology. Note: Data for primary, secondary and junior college exclude private schools. 2. 3 Advantages of Singapore higher education: Singapore has several competitive advantages that position it well as a global education hub. These include a strategic geographical location, reputation for educational excellence, a vibrant business hub (which presents opportunities for institutional-industry collaboration), and a safe and cosmopolitan environment. Singapore can capture a larger share of the global educational market (estimated at US$2. 2 trillion), and increase educational services’ contribution to GDP from the existing 1. 9% of the GDP to a projected 3 to 5% in 10 years. [Source: Executive Summary Developing Singapores Education Industry Prepared by the Education Workgroup]. About 120 of the 353 primary and secondary schools in Singapore have some form of exchange programmes which allow students to visit overseas schools. In 2005, the Ministry of Education set up a SGD 4. 5 million School Twinning Fund to facilitate 9,000 primary and secondary school students to participate in these exchange programmes, particularly in ASEAN countries, China and India. [Source: Forss, Pearl (2005-10-13). Education Ministry sets up $4. 5m fund to facilitate student exchange programmes. Channel News Asia]. Singapore Government aims to increase the numbers of foreign students studying in Singapore from the current 97,000 to 150,000 by 2015. Based on current statistics, approximately one-fifth of those applying through UCAS are third-country nationals mainly from mainland China, India, Malaysia and Indonesia. Singapore is aggressively moving forward to become an education service provider in the region, the Economic Development Board has also continued to pursue brand-name foreign universities to set up specialized campuses to serve an international market from Singapore. The number of students studying for foreign qualifications in-country – Transnational (TNE) programmes was 36,700 in 2001. According to latest HESA TNE data for 2009/10 the number of students studying for a UK qualification in Singapore is 42,715 The majority of these are delivered in partnership with local private institutions. According to the Progress in International Reading Literacy Study (PIRLS) done in 2006, cited by MOE in a 2007 survey by the Fraser Institute, Singapore was ranked fourth among 45 education systems. Dr Kishore Mahbubani, Dean of the Lee Kuan Yew School of Public Policy at NUS, also proudly claimed that educational leaders around the world are flocking to Singapore to copy Singapores successful educational model. He said that some North American schools are even using similar textbooks as those used in Singaporean schools. While Singapore is clearly proving to be a popular destination for students from Asia, small numbers of students from Europe, the United States, and Australia are also choosing to study in Singapore. Many international students consider Singapore to be a comfortable introduction to Asia, providing both the chance to get a Western education at a leading institution and become familiar with Chinese language and business practices as well closer to their home country. Moreover, most MNCs have their regional base here and with Singapore positioned as the business and commercial capital of the region, job opportunities for graduating students are aplenty. Given the better job prospects that Asia currently offers as compared to the US and Europe, it is likely that Asian students will continue to pursue their higher studies within the region and more specifically in Singapore. This is a win-win situation for all – the students, Singapore’s education industry and the companies based in the city-state. [September 22, 2009, in Doing Business in Singapore] 2. 4 Issues for Singapore Higher education: Critics of the education system, including some parents, state that the education system is too specialized, rigid, and elitist. Often, these criticisms state that there is little emphasis on creative thinking, unlike education systems in other societies, such as those in the States. Those defending the current education system point out that Singaporean student have regularly ranked top when competing in international science and mathematics competitions and assessments. Detractors believe this is more an indication of students skills in using rote to prepare for a certain style of competition or examination than of their ability to think critically. There have also been complaints about excessive educational streaming at a young age. A popular local film, I Not Stupid, highlights the competitiveness of the system and the social stigma that students struggling with studies have to face. The best students are streamed into the best and normal classes, while the others are streamed into the foundation class, where teachers usually allow them to get worse, since they are part of the ungifted class [Source:http://en. wikipedia. org/wiki/Education_in_Singapore# Development_and_future_plans]. â€Å"Singapores Ethnic Education Problems† The problem is a serious and persistent one. Figures from the Education Ministry show that while Singaporean exam results have increased across the board over the last decade, the stark disparities between the city-states main three ethnic groups remain. In 2008, just 59. 3 percent of Malay students achieved 5 passes at O-level, the exams taken by 15 and 16-year-olds, compared to 86. 2 percent of Chinese and 73 percent of Indians. [Source: Written by Ben Bland, Feb 2, 2010 in http://www.asiasentinel. com] 119 IRACST- International Journal of Research in Management Technology (IJRMT), ISSN: 2249-9563 Vol. 2, No. 1, 2012 Overview of the Singapore vs. Indian Education System Table 1. 0 Conclusion: I understand that I have different ways of thinking and different mindsets compared with most people. My comments only show my perspective, not an absolute authoritative assessment of the situation. I admit to have a certain level of subjectivity due to my previous involvement in the system and my limited set of experiences. Progression pathway for the students might be different from county to county but what is the key in higher education is who provides better service with high quality education at affordable rate is in high demand worldwide. 120 IRACST- International Journal of Research in Management Technology (IJRMT), ISSN: 2249-9563 Vol. 2, No. 1, 2012 REFERENCES [1] [2] [3] [4] [5] [6] [7] [8] [9] Blackwell, Fritz (2004), India: A Global Studies Handbook, United States of America: ABC-CLIO, Inc. , ISBN 1-57607-348-3. Vrat, Prem (2006), Indian Institutes of Technology, Encyclopedia of India (vol.2) edited by Stanley Wolpert, 229231, Thomson Gale: ISBN 0-684-31351-0. Department of Education, Government of India, http://www. education. nic. in/higedu. asp http://www. indiaedu. com/education-india/higher-education. html Annual Report Ministry of Human Resource Development, Government of India 2006-2007. Draft Report of Working Group on Higher Education for the XI Plan, Planning Commission, Government of India (2007) Selected Educational Statistics 2004-2005 (as on September 2004), Ministry of Human Resource Development Government of India (2007) Agarwal, P (2006), Higher education in India: The need for change. New Delhi, Indian Council for Research on International Economic Relations. URL: www. icrier. org/publication/working_papers_180. html. Higher Education in India-Restructuring for increased innovation, Document prepared for the World Bank, June 2006. [10] UGC: Chairman’s Nehru Memorial Lecture, University of Mumbai, Nov. 24, 2006 (available on the Web) [11] UGC Annual Report 2004-05, 2006-2007, 2009-2010 [12] Wikipedia, (2008). [13] Educationworld, [14] [15] [16] [17] [18] [19] [20] http://en. wikipedia. org/wiki/Content_analysis† The Human Development Magazine, www.educationworldonline. net Ministry of Education (MOE), Singapore (www. moe. gov. sg) Singapore Education (2010), Government of Singapore, http://www. singaporeedu. gov. sg Crescent Achievements (2006) Co-Curricular Activities – Singapore found at http://www. crescent. edu. sg/achievements/cca. htm Ministry of Education, (2004) A Broader Picture of School’s Performance in Academic and Non Academic Domains found at http://www. moe. gov. sg/press/2004/pr20040924b. htm Contact Singapore,(2010) http://www. contactsingapore. sg/investors/live/education/ http://www.channelnewsasia. com/stories/singaporelocalnews/vi ew/294891/1/. html. http://www. asiasentinel. com/index. php? option=com_contentta sk=viewid=2318Itemid=195 AUTHORS PROFILE NaganathanVenkatesh obtained his Degree and a Master degree in Computer Science from University of Madras, India as well he also holds another Masters Degree in Human Resource Management and presently he is pursing PhD in Computer Science Engineering from University of Madras, India. As Research Scholar, from NITTTR(National Institute of Technical Teachers Training and Research.

Marketing Strategies And The Positioning Of Hotels Tourism Essay

Marketing Strategies And The Positioning Of Hotels Tourism Essay A hotels positioning is a crucial determinant in developing its subsequent marketing strategies. Incorrect hotel positioning will lead to an unclear vision of the hotels development and eventually affect the profitability of the hotel (Ransley Ingram 2004, p.37). Our hotel has been positioned as a 3.5 start hotel that sits in the middle of the competition. This is a very strategic approach for our hotel to proceed with as it allows us to target upper-end of the market since our hotel has the resource and capability to do so and simultaneously attract other markets segments such as leisure and family holiday makers since our price and products are very competitive compared to other hotels in the same category. Hotels targeted market segments: Corporate Our hotel will continue to set company executives and business travellers as our priority of focus, since this market segment has always been a major proportion of the hotels business in terms of the number of rooms sold and incomes from the room sales. This market segment would also bring additional revenue to the hotel such as onsite dinning and purchase of other facilities. Therefore, meeting, business and conference related facilities needs to be developed to meet these customers needs. Leisure The city which our hotel is suited in is a destination of family and leisure vacations and our hotels location itself imposes a unique marketing advantage as it is located on the seafront and close to the main shopping centres. Therefore, with the competitive marketing advantage, if we could offer a mix of quality products and services, in fact, all of our hotels guests rooms are able to accommodate families and other services such as Pub and full service restaurant are integrated to deliver a desired level of convenience. Scale of economy is another critical element that attracts leisure and family holiday makers, however, simply reduce our room rate is not a strategic action to take. Therefore, special discount can be allowed for weekdays bookings in order to maintain the level of room occupancy rates and design various packages for the weekend in order to improve the sales of FB facilities. Tour Tourism has boomed in this region, there are various venues take place in the city throughout the year. This induces a great opportunity to improve our room occupancy rate and ultimately to increase our overall profitability. As tourists have similar features with leisure and family holiday makers in terms of scale of economy and convenience of hotels location. Our hotel should come up with different and differentiate packages to suit various venues so that our customers can receive and perceive added values from our hotel. For example, we can assist our customers in booking the tickets for some of venues such as the International Music Festival and International Dance Festival. Internally, we can offer special check-in and check-out channels for group tourists in order to diminish the hassles for them. Additionally, it is essential to have multi-lingual staff at the front desk as we expect group tourists from overseas. Weddings Frankly, we cannot host ant weddings prior to our conference facilities in place. Therefore, at this stage, with the available resources and capacities in terms of our rooms and restaurant, we can arrange Honeymoon specials for the new married couples. Once we obtain any honeymoon bookings, we can pre-decorate the rooms with romantic features and ambiences to provide a physical environment which allow those couples to have intimate times together. Additionally, we can also offer discount for new married couples to have dinner in our restaurant with the menu especially designed for the venue. FB Services It would pose a great impact on the operation of our FB department since the potential resignation of our Head Chef. However, we can take this opportunity to be innovative in terms of turning our restaurant into a completely different concept of dining. Nowadays, FB services are usually seen as an adhering service to the accommodation. However, the potential ability of FB services of generating revenue is significant. Therefore, providing we have sufficient financial founds, we can hire another Head Chef who is innovative in culinary arts and develop our restaurant as a dining destination of the region, it is implementable as the local population of over one million in the city ensures the demands of such service if we operate it successfully. Promotion: Promotion is a very vital element in the marketing mix (4Ps), as in it builds the hotels image and increases the hotels public awareness and helps the hotel to reach more markets (Kotler, Bowen Makens 2006, p.539). Our promotion mix will include a number of media such advertising, hotels website and join in marketing consortiums. Advertising: Our hotel will still adopt some of the traditional media such as newspaper, travelling magazines and advertising campaign on radio. These media can effectively reach a large group of audience even though involves costs and cannot receive instant response on the effectiveness until the guests actually come to our hotel. For that reason alone, our hotel should use on-line social networks such as Facebook and Twitter. These social networks has increasingly become the primary information sources for people especially for Gen Ys whose purchasing power has increased dramatically. The social networks allow us nearly zero-cost and can reach to more potential customers. Hotels website: Hotels website is the first impression we give to our potential guests when they intend to choose us as their hospitality provider. Therefore, a well-established, designed and managed website will effectively promote our hotel to those who are very likely to become our customers. Marketing consortium: Since we are an independent hotel and especially with limited budget, we are in a weak position in competing with those international chains in terms of spending money on marketing and promoting themselves. Therefore, join a marketing consortia is a strategic approach at this stage for our hotel. For example, The Leading Hotels of the world, will give us access to its worldwide reservation centre and they have more than 20 offices in the most important cities and this organization also participate in some of the most popular travel exhibitions and trades shows in the pursuit of promoting its members. However, it charges annual membership fees and additional shares for each room they have generated (The Leading Hotels of the World, 2010). Other marketing related strategies: Converting guests rooms into Conference facilities: Currently our hotel does not gain any business from this market segment due to the lack of conference facilities. Functions and banquets are very profitable to conduct as it requires intensive FB services which can generate significant profits and also impose the potential of room sales and long-term business relationships with the clients. Therefore, the next strategic projection for our hotel is to turn some of rooms into conference facilities (our average room occupancy rate was 20% which means 80% of the room inventory have not been generating profits, and hotel rooms are perishable products). This strategy will require additional financial founds to support, there will be risk involved, but it will be profitable in the long-haul. Merge to gain additional founds: Our hotel can merge with another non-hospitality establishment in order to get additional financial support as we are suffering for lack of funds. Although merge is not as fierce as acquisitions, it still poses a certain degree of risks to the management of the hotel in terms of the absolute authority and power over making business decisions (Beamish 2008, p.288). Budgeting for marketing department: There are two major areas that require enormous funds to complete. Projected Budget for Regency Hotel-Marketing Department Converting rooms into conferences facilities $1.5 million Advertising $2,000 per month Join marketing Consortia $200,000 per year Maintaining Website $1000 per year Labour costs $80,000 per year

The Abortion Controversy Essay -- essays research papers

The controversy within the biomedical ethics topic, abortion, has two main proponents. The first is the view against abortion, also known as pro-life. The other view is rooted upon the belief of being pro-choice, or basically for abortions. These two different views are like two mathematical principles, in that although these two views have many differences, they also have larger similarities in the background. For example, when pro-choice activists support abortions due to unwanted pregnancies, the activists are not rallying behind the idea of sexual incompetency (pregnancies due to lack of birth control). Rather, they are supporting the idea that women have the right to choose what to do with their own bodies. In order to understand these opposing views, justifications and condemnations, on abortion, it can basically be divided into three categories. These categories are based upon the reasons for which abortions are carried out, and include congenital defects, rape, and economics . Congenital defects, is when deformities within the baby are detected during an early stage of a pregnancy. These defects, such as Down’s syndrome, are detected through an amniocentesis test. The second justification for abortion is from criminal cases, such as rape. A final reason for an abortion is due to economics, the financial condition, of a family. Economics can also include cases such as teen pregnancies. The anti-abortionists have numerous reasons for their beliefs, and many of them are attached to their religion ideals. Religious ideals, range from having an abortion before 120 days after the pregnancy, as in Islam, to considering it a sin to have an abortion, as in Christianity. However, the anti-abortionists’ reasons also come from the belief that a human being is born after conception, and that the death of that embryo or fetus resembles the murder of an innocent human being. They believe that no one has the power to take command of another’s life, mainly an infant, which is dependent on others for survival during the initial stages of life. In addition, to the fact that abortions kill innocent human beings, anti-abortionists believe that they also damage the mental, as well as physical condition of the mother. Since, after an abortion a mother is more susceptible to breast cancer, and to periods of depression. In the case of congenital defects, the pro-life activis ... ...cal analysis of abortions. In the eyes of Economics, abortion can also have a negative effect, or an opportunity cost. For example, is the mother of Einstein or Darwin had an abortion, then the opportunity cost would be the loss of knowledge they discovered. Likewise, the opportunity cost of an unborn child due to abortion, whom could have had a significant effect on human race, can be devastating. Work Sited Anderson, D. E. Newsroom Guide to Abortion and Family Planning. Second Edition. Washington, D. C.: Dickinson Publishing, 1996. Harrison, Maureen, and Steve Gilbert. Abortion Decisions of the United States Supreme Court: The 1990’s. Beverly Hills: Excellent Books, 1993. Joffe, C. Doctors of Conscience: The Struggle to Provide Abortion Before and After Roe v. Wade. Boston, MA: Beacon Press, 1996. Melville, Keith. The Battle Over Abortion. Dubuque: Kendall/Hunt Publishing Co., 1990. Whitney, Catherine. Whose Life?. New York: William Morrow and Company Inc., 1991. Internet Source. http://www.cbctrust.com/medproc.html Internet Source. http://www.prolifeinfo.org/statestats.html Internet Source. http://www.prolifeinfo.org/up16.htm Internet Source. http://www.tidalweb.com/life/go.htm

Marketing :: essays research papers

TERM PAPER There are a number of aspects encompassed by the field of Marketing. Each of these aspects are key elements in the performance of Marketing a product. The concept of Marketing is made up of four "P's;" they are Product, Price, Promotions, and Placement. These elements of products and services or ideas are used to create exchanges that satisfy an individual and or organizational goal. Promotion is the main â€Å"communication to the market that informs, persuades, and reminds potential buyers of a product in order to influence an opinion or elicit a response.† Advertising is a key element to the promotion strategy. The advertising appeal is why consumer wants to buy a product or service. Developing and evaluating advertising appeals is a complex assignment. This is usually the responsibility of the creative people in the advertising agency. The most widely used appeals are Profit, Health, Love and Romance, Fear, Admiration, Convenience, Fun and Pleasure, Vanity and Egotism, and Environmental Consciousness. When looking at a product or service the consumers look at certain aspects that appeal to them which, helps aid them in their decision on that product/service. The Profit appeal â€Å"lets consumers know whether the product will save them money. Make them money, or keep them from losing money.† The Fear appeal â€Å"can center on social embarrassment, growing old, or losing one's health; because of power, requires advertising to exercise care in execution.† Another advertising appeal that is commonly looked at is Environmental Consciousness, which focuses on protecting the environment and being considerate of others in the community. When choosing the best appeal for your product/service it generally requires market research in order to place your product/service in its correct target market. "The appeal first must make a positive impression on and be desirable to the target market. It must also be exclusive or unique; consumers must be able to distinguish the advertiser’s message from the competitor’s message." When making your impression on the target market it is enormously important to make sure the appeal is believable and is not embellished. If the appeal is over thought it not only wastes promotional dollars but also creates ill will for the advertiser. The advertising appeal for the product/service must be desirable, exclusive, and believable advertising, which is also known as the Unique Selling Proposition. The Unique Selling Proposition commonly turns into the promotional slogan. As a business you want your slogan to be a household theme or symbol that everyone will recognize.

Can You Hear Me Now? :: Analysis, Sherry Turkle, Rocler-Gladen

Are technology and the media shedding the very fabric of the existence we have known? As technology and the media spread their influence, the debate over the inherent advantages and disadvantages intensifies. Although opinions vary widely on the subject, two writers offer similar views: Professor Sherry Turkle, director of the MIT Initiative on Technology and Self, in her article â€Å"Can You Hear Me Now† and Naomi Rockler-Gladen, who formerly taught media studies at Colorado State University, with her article â€Å"Me Against the Media: From the Trenches of a Media Lit Class.† Turkle asserts that technology has changed how people develop and view themselves, while at the same time affecting their concepts of time management and focus (270). Similarly, Rockler-Gladen believes media and its inherent advertising have had a profound effect on the values and thinking of the public (284). I could not agree more with Professor Turkle and Ms. Rockler-Gladen; the effects tech nology and media have worried and annoyed me for quite so time. The benefits of technology and media are undeniable, but so then are the flaws. People are beginning to shift their focus away from the physical world to the virtual world as they find it easier and more comfortable. The intended purpose of technology and media was to be a tool to improve the quality of life, not shackles to tie people to their devices. I no longer recognize this changed world and long for the simple world of my youth. Turkle argues that technology has fundamentally changed how people view themselves and their lives (271). She reports that, â€Å"BlackBerry users describe that sense of encroachment of the device on their time. One says, ‘I don’t have enough time alone with my mind’; another, ‘I artificially make time to think†¦Ã¢â‚¬â„¢Ã¢â‚¬  (274). Her point is that people have to make a deliberate choice to disconnect, to exist in their own mind rather than the virtual world (Turkle 274). Another point Turkle brings up is that in this technologic age children are not learning to be self- reliant. Without having the experience of being truly alone and making their own decisions, children are not developing the skills they once did (Turkle 274). As Turkle reports, â€Å"There used to be a moment in the life of an urban child, usually between 12 and 14, when there was a first time to navigate the city alone. It was a rite of passage that communicated, ‘you a re on your own and responsible.

The Roles of School Counselor

The Roles of School Counselor Based on the counselor's log book listed 26 roles or responsibilities that must be done by a counselor. However, counselors are not necessarily bound by duties recorded because the scope of duties of a counselor is actually more than that. According to Mr. Zaifulnizam, role that can be played as a counselor must be based on knowledge of appropriate guidance and counseling so that they can deal with problems at school and managed to turn the actual functions of guidance and counseling.The main role of the counselor is responsible in order to expand the potential of each student, this is because guidance and counseling services are structured activities will help students to examine, evaluate and choose a realistic personal goal and to ensure that they are desire to achieve their goals. Counselor’s role is not only to help students identify and achieve their goals but encourage and guide students to identify the right direction of life.That’s mean counselor’s role is not only to students' academic performance only but a student's life as a whole in line with the philosophy of education. Mr. Zaifulnizam also stated, counselor also serves as a mediator between the outsider and the school. Outsiders can be parents, society and the authorities such as police. Therefore, the counselor is also responsible for preserve the reputation and good name of the school. Even, counselors also need to act as a mediator between teachers and students. In the some condition the teacher need assistance counselors to understand the students’.Mr. Zaifulnizam also said counselors must be well-informed as they also act as an informer to all school community because, the counselor will be referred if something important happen in the school. Counselor’s role is not only limited towards the counseling process alone but also serves to plan and implement school activities throughout the year, especially involving student affair s. In other words the counselors also serve as planners, implementers, motivator, and advisor for the school community. Types of Services ProvidedThe guidance and counseling unit (UBK) are responsible for providing and coordinating all activities and services supported by the curriculum and co-curriculum activities. According to the Ministry of Education (KPM) in the books of Implementation Guidelines, Guidance and Counseling Services in Schools have outlined several principles. Among other things, guidance and counseling is an educational process, a process that is planned and ongoing. In SMKPM, apart from the annual program of activities the UBK also provide some guidance and counseling program that is planned as follows: a) Counseling Services Counselors provide the guidance and counseling services for individuals or groups. Individual counseling is the process of counseling to students who have problems whether they come alone or who are referred by other teachers. students usua lly come in person to get the consultation is that students who excel in academics, while the case was referred by the other teachers involving students who have problems in school such as not completing their homework and have no interest in learning.But there are also cases where the counselors themselves will review student files such as academic file or discipline file and, where there are problems such as deterioration of academic achievement and student discipline misconduct, UBK themselves will call the student is to be consulted. Usually the individual counseling program is ongoing throughout the year. While Group Counseling is a process of group counseling in which all students usually have the same problem or issue for discussion.This is to enable students to understand the situation and acquire the ability to act and to overcome the discomfort experienced. In addition to counseling services also provide consultancy services to teachers who are always facing issues related to student behavior, student relations and matters of personality development of the students at the school. b) Personality development * The counselor will be requested to solve disciplinary problems. The school discipline will refer students who commit disciplinary offenses repeatedly to a counselor to resolve.Through individual counseling or group of students will be advised to change their attitudes according to the school rules. For example when there is a student who likes to bully their peers, the UBK will call for a consultation session, they will be given proper advice to the formation of their personal development towards a better and consequently remove the bad behavior. c) Motivation and learning skills * Students are given the guidance to keep their academic achievement. Counselor role to motivate students less confident of their abilities and given up with their academic performance.Counselors also play a role in guiding the students to acquire the skills to learn, ho w to control stress, time management skills and effective learning techniques and answering exam questions. Therefore the Guidance and Counseling Unit has planned special programs such as ‘Program Maju Diri’, ‘Program Teknik Menjawab Soalan’, and ‘Program Motivasi / Bijak Belajar PMR dan SPM’. d) Career Development Guidance * The Guidance and Counseling Unit provide a variety of programs for students to expose them to the working world.The main purpose of the program is to enable students to learn the things themselves so that the appropriate choice of careers can be made. Programs implemented are the ‘Program Hari Kerjaya' and the ‘Pameran Kerjaya’. Such programs usually emphasized on form five students. e) Orientation program to the new teachers * The Guidance and Counseling Unit also responsible in managing the orientation program for the new teachers. These programs are specific to the new teachers to familiarize themselv es with the school. f) Career development for teachers Responsible for handling the career enhancement programs for teachers. An example of career enhancement programs for teachers is LADAP (Latihan Dalam Perkhidmatan). Problem handled Problems handled by the guidance and counseling unit (UBK) in the scope of duties and responsibilities that must performed by a counselor. It involves any student in need of guidance and advice and has been classified these cases into eight categories such as Academic, personal, career, discipline, psychosocial, drug or cigarettes, family and HIV or Aids.The highest cases handled by UBK is discipline cases, most common discipline offense committed by the student is skipping school and modes of dress that does not comply with the school rules. These kinds of cases are usually referred by the school discipline unit. Discipline is the highest cases because it involves a lot repetitive cases such as truancy and absenteeism. The second highest cases involv es academic and career. Usually these cases are referred by teachers or students themselves voluntarily come to seek for advice, they usually have a good level of academic achievement.Family problem and students personal matter among the popular cases handled by the UBK. Most of the students in SMKPM are from middle-income families. This caused many of neglected children less attention from their parents because they are busy to earn for living. Some even came from a broken family and parents with problems that affect their children indirectly. This causes the children do not interested in studies and always skipping school. They are usually referred by the class teacher for advice and counseling. Sometimes there are also students themselves who come to seek for advice on personal problems.There are also the cases handled by UBK involving students who have problems in psychosocial. The psychosocial problems related with mental wellness of students such as spiritual and self-esteem. Such cases are usually referred by teachers or by parents themselves. Students who are involved in drugs and cigarettes were also handled by the UBK. Although drugs and cigarettes is not popular cases, the school authorities through UBK still take necessary precautions by conducting lot of programs that expose disadvantages of drugs and cigarettes to students. So far there has been no case of HIV and Aids.STATISTICS ON CASE (January – September 2012) Type of Cases| Num. of Cases| Academic| 56| Personal| 20| Career| 47| Discipline| 113| Psychosocial| 13| Drug/Cigarettes| 6| Family| 23| HIV/Aids| 0| Total| 278| The pie chart above shows the percentage of cases handled by UBK. Discipline cases showed the highest record. Apart from discipline, other popular cases handled by UBK are academic and career of the students. While there were no cases of HIV and Aids. All the cases are for the whole month of January to September of 2012. Statistics for the cases above refers to the morni ng school session only.

Hitler Slept Late: And Other Blunders That Cost Him the War

For those who subscribe to the theory that Hitler kind of liter bothy lost terra firma state of war II through his own actions, or even inactions, will disc incessantlyywhere from the begin al roughly actual flaws in the rattling(prenominal) composition of Hitlers plan of the command of some other demesnes.While many sources- including the introduction of this look for- slickly state that Hitler was seeking to take over the realness, the practical reality of much(prenominal)(prenominal) a goal is that it could non happen at the hands of any army that has ever picked up a weapon.With this simple, indisputable occurrence in mind, the point comes to the forefront that Hitler lacked a strategic focus in his plans of domination. Hitler himself sure envisioned a scenario whereby he controlled the add planet and placed everyone under national socialist rule, but realistic coadjutor, beyond the nations of Europe which Hitler occupied, he simply could non take a shit keep any sense of control over, for example, Asia, the British Empire, and the like, not to mention North America.Any typesetters caseful of hold that he would arrive on these additional territories would likely be short-lived, for Germany itself was a nation that was recovering from the brink of economic, legions and political disaster when Hitler came to power and began his pick up to overtake the rest of the world.Another unwrap pointor that supports the sheer impossibility of Hitlers business enterprise and domination of the world, at the beat of World state of war II, lay in the form of the Empire of Japan.It nookienot be bury that one of the key reasons that Japan attacked the coupled States soldiery installations at Pearl Harbor, Hawaii, which was not fictional character of the US at that time, was in retaliation for increased American sake in the Philippines and other lands which Japan considered as their own.Judging from the challenge that Japan threw at wha t was and then the around powerful military mold in the world- the American military machine- it is exceedingly probable, if not definite, that Japan eventually would have gone to war with Germany if Hitler had enjoyed any substantial level of success in World War II, for Hitler most certainly would have turned against Japan in a quest for total control of every nation of the world.Perhaps, World War lead would have come forbidden of such a conflict, or perhaps the deuce powers would have literally destroyed each(prenominal) other, creating yet another power clean in the world stage. While all of this is theoretical, an important point is to be derived from the theory- Hitlers grand plan, because of its lack of focus and resources, in hindsight appears to have been doomed from the start.Hitler as His let Worst EnemyIn April of 1945, as Hitler cowered in his tubing bunker, occasionally enveloped in darkness as the bombs of his enemies knocked out the artificial power genera tors which gave Hitler a lifeline to the outside world, the thought for sure must have occurred to him that he was to reprove for much of what had come to pass.The theory that Hitler whitethorn have been his own worst opposite is actually a detail, based upon research into writings that look into the psyche and record of Hitler, as well as his leading skills.A fact that cannot be ignored is that by the mid mid-thirties, Hitler had already begun to lose some grip on the power that he held over the German people this is proved by his surmounts in the mid 1930s at the hands of the Poles and Czechs when he move to affiance the Rhineland (Duffy). It would not be until 1939 that Hitler would occupy Poland, and even in that, the seeds of his eventual decease were planted.The reason for this can be build in a treaty which Hitler sign-language(a) with Stalin of Russia, agreeing to share control of Poland with the Russians. Once Hitler took over Poland in 1939, he essentially pu shed the Russians out of the picture, claimed all of Poland for Germany, and basically lit the intermix that began the process leading to a total European war some 2 years later (Duffy).The negligence of the treaty with Russia on the part of Hitler not exactly makes the point that he was in fact his own worst enemy, but overly presents another fascinating what if, which have perish so popular among historians of late.The what if concerns a practicable consequence if Hitler had chosen to listen to others who counseled him to keep the treaty with Russia and share occupation of Poland. For the equal of a relatively small nation like Poland, Hitler would have gained, or contain to be to a greater extent precise, the favor of Stalin and the Russian army, also a major military force to be reckoned with in the 1940s.Therefore, if Russia were on the side of Germany once World War II came into full swing, it is a cockeyed possibility that Hitler would have had the powerful ally that he so desperately require in order to swing the outcome of the war to his favor. At the very least, it can be theorized Hitler would not have anchor himself hiding underground from the explosions of Russian bombs and the bullets dismissed by Russian soldiers.Earlier, it was eluded that Hitler, as part of being his own worst enemy, unattended in many cases to heed the advice of his staff, such as in the case of the occupation of Poland and the subsequent entanglements with Russia.Hitler in fact had a second chance to avert war after his occupation of Poland, when he was assumption a deadline by Britain and the United States to abandon Poland or event possible military intervention. Hitler was counseled on the advantages of less involvement in Poland, yet even in the face of many consequences and few tangible benefits to be gained, he still stood on the closet that he was right and that his approach to the get out of Poland was in fact the best manikin of action.What can be said of a man who has a great compete of responsibility, the potential to change the course of world history, and will not seek the advice, or heed the advice, of others?This is indicative, many would argue, of serious reputation flaws, and this is something that is hard to argue. Perhaps one of the most shocking, almost to the point of being mirthful reasons that Hitler likely defeated himself is the fact that during the most pivotal moments of World War II, he slept- literally.Hitler Slept recentThe title of the book which formed the thesis for this research actually has its basis in fact-Hitler did sleep late. While this in itself does not sound like much to discuss, it is when the fact that Hitler slept late is placed in the mount of some of the most important, pivotal moments in the German war effort.The most discernible of these exists in the June 6, 1944 Allied invasion of the beaches of Normandy- D-Day, as it has come to be k directn. On that day, as the German war ma chine prolong major damage, Hitler was nowhere to be found, as he had given explicit orders that he needed sleep and not to inflame him.Additionally, once Hitler awoke and was told of the situation, accounts say that he was more concerned with entertaining visiting dignitaries than he was in doing to the attack all of this occurred in the midst of additional information which indicates that Hitler knew the attacks were coming, and did very little to prepare for them or to respond once they came (Duffy).ConclusionThe analysis of Hitlers actions, inactions, berth and skills make a compelling case for the defeat of Hitler by no other than Hitler himself. The old adage of those who do not learn from history being condemned to geminate it is highly fitting when one looks at Adolf Hitler for he had at his disposal see leaders and resources, but he chose to, ultimately, defeat him.While it is impossible to know what would have happened if Hitler triumphed, we now know, in conclusion, what happened because he did not.Works CitedDuffy, James P. Hitler Slept Late And Other Blunders That Cost Him the War. New York Praeger Publishers, 1991.