Wednesday, July 31, 2019

Relationships between Gods and Mortals in The Odyssey Essay

The Ancient Greeks were a race of very religious people who believed strongly in their gods and goddesses. Not only did they believe in the presence of their gods, they actually believed that the gods often intervened in their lives. Due to such a strong belief, the Greeks held their gods in the highest regard and had the utmost respect and reverence for them. Furthermore, they established certain types of relationships with their gods, usually not relationships in a physical sense, but relationships nonetheless. Many examples of such relationships are evident through the relationships demonstrated between characters of Homer’s epic, The Odyssey. One such relationship that the Greeks had with their gods were that they were forever trying to please them and in certain cases, their efforts were awarded. The Greeks all did their part to show respect for the gods through methods such as prayer and sacrifice, which are both evident in The Odyssey. However, in some cases, it seems that such respect was mutual, as demonstrated by some of the relationships portrayed by Homer. One such relationship was between Odysseus and Athena. The latter develops an extensive bond with the mere mortal because she sees herself in him. Due to this, she helps Odysseus out on many occasions, like when she begs her father, Zeus, to allow her to aid Odysseus in his quest to find home. She pleads, even saying, â€Å"My own heart is broken for Odysseus† (1. 68), and is able to convince him. Only through Athena’s pleading does Zeus have the incentive to dispatch Hermes to free Odysseus from Calypso’s island, allowing him to eventually find home. Another example of this type of relationship is between Athena and Telemachus, Odysseus’s son. Only through her guidance does Telemachus mature as the epic progresses, learning his responsibilities as a prince and becoming more assertive. He finally takes charge, taking the initiative to find his father and confronting the suitors. An example of Athena’s guidance is when visits Ithaca, giving him friendly advice under the disguise of being a stranger. She gives him a nudge in the right direction, at one point saying, â€Å"If I were you, I should take steps to make these men disperse† (1. 318-319). Yet another example of such positive divine intervention is through the relationship between Athena  and Penelope. The grey-eyed goddess respects Odysseus’ cunning wife and sometimes soothes her loneliness by helping her sleep. At the end of the epic, she even makes the night longer so that the lovers would have more time to get reacquainted. As Homer writes, â€Å"The rose Dawn might have found them weeping still had not grey-eyed Athena slowed the night† (23. 271-272). Athena’s goodwill helped mortals on numerous occasions in The Odyssey, demonstrating an example of the relationship between the Greeks and Gods where the mortals’ reverence was rewarded. On the contrary, another type of relationship is where the gods are rather indifferent to the mortals, despite their praying and sacrificing. Examples of this are present in Homer’s epic as well. For example, as Zeus ponders the situation of Aigà ­stos and Orestà ¬s, he muses, exclaiming, â€Å"My word, how mortals take the gods to task! All their afflictions come from us, we heard. And what of their own failings† (1. 48-50)? This is a perfect example of how contrary to the belief of some mortals, the gods did not control every insignificant detail of their lives. The gods were at times uninterested in meddling in mortal affairs. Another example of this relationship is through that of Zeus and Odysseus. Zeus admires Odysseus, asking Athena, â€Å"Could I forget that kingly man, Odysseus† (1. 87)? However, though Zeus knows exactly what has been going on with Odysseus and respects the wisdom of the mortal, he would not have taken the initiative to help him without Athena’s pleading, showing his practically indifferent attitude. However, he is better off with a god indifferent to him than with a god holding a grudge against him. Another type of relationship is one in which the gods would punish mortals for certain things, using divine intervention to negatively influence their lives. One obvious example in The Odyssey is the relationship between Odysseus and Poseidon, the former’s antagonist. Poseidon passionately hates Odysseus because he blinded the god’s son, Polyphemus, in order to escape from the man-eating cyclop’s cave. The vexed god of the sea constantly tries to hamper Odysseus’s attempts at returning home in any way possible. Another example of such relationship is when Odysseus’ men are punished for disobeying the gods. They are advised not to slaughter Helios, the Sun god’s  cattle by Tiresias, as he says â€Å"If you raid the beeves, I see destruction for ship and crew† (12. 166-167). However, the crew ignores the advice and kills some cattle for food. This is a blasphemous act and they are punished for it when Zeus sends down lightening and thunder, and they all lose their lives. Only Odysseus survives, and he barely does so. Another example of such relationship is shown through the fear that the mortals had of displeasing the gods. For example, when a storm spurred by Aeolus’s own winds brings Odysseus and his men back to Aeolus, the ruler of the wind suddenly refuses to help them because he is sure that they are cursed by the gods. Aeolus himself is scared to help them for fear that he himself will get on the bad side of a god. The Ancient Greeks obviously had relationships with the gods they worshipped in a variety of forms. Not only did some have relationships where their respect was rewarded but others were not so lucky. Others had relationships where the gods were practically indifferent toward them. These mortals took matters into their own hands. But there are also the really unlucky ones, the mortals who had relationships with gods where the gods would actually intervene in their lives negatively. Homer’s The Odyssey demonstrates an assortment of such relationships.

Tuesday, July 30, 2019

The Vampire Diaries: The Fury Chapter Eleven

Elena watched Mr. Smallwood's rifle bounce across the grass. She enjoyed the expression on his face as he spun around, looking for what had grabbed it. And she felt the flare of Damon's approval from across the pool of light, fierce and hot like the pride of a wolf for its cub's first kill. But when she glimpsed Stefan lying on the ground, she forgot everything else. White fury took her breath away, and she started toward him. â€Å"Everybody stop! Just stop everything, right where you are!† The shout was borne toward them along with the sound of tires squealing. Alaric Saltzman's car nearly spun out as it turned into the staff parking lot and screeched to a halt, and Alaric leaped from the car almost before it stopped moving. â€Å"What's going on here?† he demanded, striding toward the men. At the shout, Elena had pulled back automatically into the shadows. Now, she looked at the men's faces as they turned toward him. Besides Mr. Smallwood, she recognized Mr. Forbes and Mr. Bennett, Vickie Bennett's father. The others must be the fathers of the other guys who'd been with Tyler in the Quonset hut, she thought. It was one of the strangers who answered the question, in a drawl that couldn't quite hide the nervousness underneath. â€Å"Well now, we just got a little tired of waiting any longer. We decided to speed things up a bit.† The wolf growled, a low rumbling that rose to a chainsaw snarl. All the men flinched back, and Alaric's eyes showed white as he noticed the animal for the first time. There was another sound, softer and continuous, coming from a figure huddled next to one of the cars. Caroline Forbes was whimpering over and over, â€Å"They said they just wanted to talk to him. They didn't tell me what they were going to do.† Alaric, with one eye on the wolf, gestured toward her. â€Å"And you were going to let her see this? A young girl? Do you realize the psychological damage that could do?† â€Å"What about the psychological damage when her throat gets ripped out?† Mr. Forbes returned, and there were shouts of agreement. â€Å"That's what we're worried about.† â€Å"Then you'd better worry about getting the right man,† Alaric said. â€Å"Caroline,† he added, turning toward the girl, â€Å"I want you to think, Caroline. We didn't get to finish your sessions. I know when we left off you thought you recognized Stefan. But, are you absolutely positive it was him? Could it have been somebody else, somebody who resembled him?† Caroline straightened, bracing herself against the car and raising a tear-stained face. She looked at Stefan, who was just sitting up, and then at Alaric. â€Å"I†¦Ã¢â‚¬  â€Å"Think, Caroline. You have to be absolutely certain. Is there someone else it could have been, like-â€Å" â€Å"Like that guy who calls himself Damon Smith,† came Meredith's voice. She was standing beside Alaric's car, a slim shadow. â€Å"You remember him, Caroline? He came to Alaric's first party. He looks like Stefan in some ways.† â€Å"Like that guy who calls himself Damon Smith,† came Meredith's voice. She was standing beside Alaric's car, a slim shadow. â€Å"You remember him, Caroline? He came to Alaric's first party. He looks like Stefan in some ways.† â€Å"Yes†¦ it could have been, I suppose. Everything happened so fast†¦ but it could have been.† â€Å"And you really can't be sure which it was?† Alaric said. â€Å"No†¦ not absolutely sure.† â€Å"There,† said Alaric. â€Å"I told you she needed more sessions, that we couldn't be certain of anything yet. She's still very confused.† He was walking, carefully, toward Stefan. Elena realized that the wolf had withdrawn back into the shadows. She could see it, but the men probably couldn't. Its disappearance made them more aggressive. â€Å"What are you talking about? Who is this Smith? I've never seen him.† â€Å"But your daughter Vickie probably has, Mr. Bennett,† Alaric said. â€Å"That may come out in my next session with her. We'll talk about it tomorrow; it can wait that long. Right now I think I'd better take Stefan to a hospital.† There was discomforted shifting among some of the men. â€Å"Oh, certainly, and while we're waiting anything could happen,† began Mr. Smallwood. â€Å"Any time, anywhere-â€Å" â€Å"So you're just going to take the law into your own hands, then?† Alaric said. His voice sharpened. â€Å"Whether you've got the right suspect or not. Where's your evidence this boy has supernatural powers? What's your proof? How much of a fight did he even put up?† â€Å"There's a wolf around somewhere who put up plenty of fight,† Mr. Smallwood said, red-faced. â€Å"Maybe they're in it together.† â€Å"I don't see any wolf. I saw a dog. Maybe one of the dogs that got out of quarantine. But what's that got to do with it? I'm telling you that in my professional opinion you've got the wrong man.† The men were wavering, but there was still some doubt in their faces. Meredith spoke up. â€Å"I think you should know that there've been vampire attacks in this county before,† she said. â€Å"A long time before Stefan came here. My grandfather was a victim. Maybe some of you have heard about that.† She looked across at Caroline. That was the end of it. Elena could see the men exchanging uneasy glances and backing toward their cars. Suddenly they all seemed eager to be somewhere else. Mr. Smallwood was one who stayed behind to say, â€Å"You said we'd talk about this tomorrow, Saltzman. I want to hear what my son says the next time he's hypnotized.† Caroline's father collected her and got in his car fast, muttering something about this all being a mistake and nobody taking it too seriously. â€Å"Are you all right? Did they hurt you?† He moved away from Alaric's supporting arm. â€Å"Somebody hit me from behind while I was talking to Caroline. I'll be all right-now.† He shot a glance at Alaric. â€Å"Thanks. Why?† â€Å"He's on our side,† said Bonnie, joining them. â€Å"I told you. Oh, Stefan, are you really okay? I thought I was going to faint there for a minute. They weren't serious. I mean, they couldn't really have been serious. †¦Ã¢â‚¬  â€Å"Serious or not, I don't think we should stay here,† said Meredith. â€Å"Does Stefan really need a hospital?† â€Å"No,† Stefan said, as Elena anxiously examined the cut on his head. â€Å"I just need rest. Somewhere to sit down.† â€Å"I've got my keys. Let's go to the history room,† Alaric said. Bonnie was looking around the shadows apprehensively. â€Å"The wolf, too?† she said, and then jumped as a shadow coalesced and became Damon. â€Å"What wolf?† he said. Stefan turned slightly, wincing. â€Å"Thank you, too,† he said unemotionally. But Stefan's eyes lingered on his brother with something like puzzlement as they walked to the school building. In the hallway, Elena pulled him aside. â€Å"Stefan, why didn't you notice them coming up behind you? Why were you so weak?† Stefan shook his head evasively, and she added, â€Å"When did you feed last? Stefan, when? You always make some excuse when I'm around. What are you trying to do to yourself?† â€Å"I'm all right,† he said. â€Å"Really, Elena. I'll hunt later.† â€Å"Do you promise?† â€Å"I promise.† It didn't occur to Elena at the moment that they hadn't agreed on what â€Å"later† meant. She allowed him to lead her on down the hall. The history room looked different at night to Elena's eyes. There was a strange atmosphere about it, as if the lights were too bright. Just now all the students' desks were shoved out of the way, and five chairs were pulled up to Alaric's desk. Alaric, who'd just finished arranging the furniture, urged Stefan into his own padded chair. â€Å"Okay, why don't the rest of you take a seat.† They just looked at him. After a moment Bonnie sank down into a chair, but Elena stood by Stefan, Damon continued to lounge halfway between the group and the door, and Meredith pushed some papers to the center of Alaric's desk and perched on the corner. â€Å"Well,† said Elena. Everyone looked at everyone else. Elena picked up a piece of cotton from the first-aid kit she'd grabbed at the door and began dabbing Stefan's head with it. â€Å"I think it's time for that explanation,† she said. â€Å"Right. Yes. Well, you all seemed to have guessed I'm not a history teacher†¦Ã¢â‚¬  â€Å"In the first five minutes,† Stefan said. His voice was quiet and dangerous, and with a jolt Elena realized it reminded her of Damon's. â€Å"So what are you?† Alaric made an apologetic gesture and said almost diffidently, â€Å"A psychologist. Not the couch kind,† he added hastily as the rest of them exchanged looks. â€Å"I'm a researcher, an experimental psychologist. From Duke University. You know, where the ESP experiments were started.† â€Å"The ones where they make you guess what's on the card without looking at it?† Bonnie asked. â€Å"Yes, well, it's gone a bit beyond that now, of course. Not that I wouldn't love to test you with Rhine cards, especially when you're in one of those trances.† Alaric's face lit with scientific inquiry. Then he cleared his throat and went on. â€Å"But-ah-as I was saying. It started a couple of years ago when I did a paper on parapsychology. I wasn't trying to prove supernatural powers existed, I just wanted to study what their psychological effect is on the people who have them. Bonnie, here, is a case in point.† Alaric's voice took on a lecturer's tone. â€Å"What does it do to her, mentally, emotionally, to have to deal with these powers?† â€Å"It's awful,† Bonnie interrupted vehemently. â€Å"I don't want them anymore. I hate them.† â€Å"Well, there you see,† Alaric said. â€Å"You'd have made a great case study. My problem was that I couldn't find anybody with real psychic powers to examine. There were plenty of fakers, all right-crystal healers, dowsers, channelers, you name it. But I couldn't find anything genuine until I got a tip from a friend in the police department. â€Å"There was this woman down in South Carolina who claimed she'd been bitten by a vampire, and since then she was having psychic nightmares. By that time I was so used to fakes I expected her to turn out to be one, too. But she wasn't, at least not about being bitten. I never could prove she was really psychic.† â€Å"How could you be sure she'd been bitten?† Elena asked. â€Å"There was medical evidence. Traces of saliva in her wounds that were similar to human saliva-but not quite the same. It contained an anticoagulatory agent similar to that found in the saliva of leeches†¦Ã¢â‚¬  Alaric caught himself and hurried on. â€Å"Anyway, I was sure. And that was how it started. Once I was convinced something had really happened to the woman, I started to look up other cases like hers. There weren't a lot of them, but they were out there. People who'd encountered vampires. â€Å"But you've never actually seen a vampire,† Elena interrupted. â€Å"Until now, I mean. Is that right?† â€Å"Well-no. Not in the flesh, as it were. But I've written monographs†¦ and things.† His voice trailed off. Elena bit her lip. â€Å"What were you doing with the dogs?† she asked. â€Å"At the church, when you were waving your hands at them.† â€Å"Oh†¦Ã¢â‚¬  Alaric looked embarrassed. â€Å"I've picked up a few things here and there, you know. That was a spell an old mountain man showed me for fending off evil. I thought it might work.† â€Å"You've got a lot to learn,† said Damon. â€Å"Obviously,† Alaric said stiffly. Then he grimaced. â€Å"Actually, I figured that out right after I got here. Your principal, Brian Newcastle, had heard of me. He knew about the studies I do. When Tanner was killed and Dr. Feinberg found no blood in the body and lacerations made by teeth in the neck†¦ well, they gave me a call. I thought it could be a big break for me-a case with the vampire still in the area. The only problem was that once I got here I realized they expected me to take care of the vampire. They didn't know I'd dealt only with the victims before. And†¦ well, maybe I was in over my head. But I did my best to justify their confidence-â€Å" â€Å"You faked it,† Elena accused. â€Å"That was what you were doing when I heard you talking to them at your house about finding our supposed lair and all that. You were just winging it.† â€Å"Well, not completely,† Alaric said. â€Å"Theoretically, I am an expert.† Then he did a double take. â€Å"What do you mean, when you heard me talking to them?† â€Å"While you were out searching for a lair, she was sleeping in your attic,† Damon informed him dryly. Alaric opened his mouth and then shut it again. â€Å"What I'd like to know is how Meredith comes into all this,† Stefan said. He wasn't smiling. Meredith, who had been gazing thoughtfully at the jumble of papers on Alaric's desk during all this, looked up. She spoke evenly, without emotion. â€Å"I recognized him, you see. I couldn't remember where I'd seen him at first, because it was almost three years ago. Then I realized it was at Granddad's hospital. What I told those men was the truth, Stefan. My grandfather was attacked by a vampire.† There was a little silence and then Meredith went on. â€Å"It happened a long time ago, before I was born. He wasn't badly hurt by it, but he never really got well. He became†¦ well, sort of like Vickie, only more violent. It got so that they were afraid he'd harm himself, or somebody else. So they took him to a hospital, a place he'd be safe.† ago, before I was born. He wasn't badly hurt by it, but he never really got well. He became†¦ well, sort of like Vickie, only more violent. It got so that they were afraid he'd harm himself, or somebody else. So they took him to a hospital, a place he'd be safe.† â€Å"I know. I could have†¦ but I couldn't. The family's kept it a secret so long-or tried anyway. From what Caroline wrote in her diary, she'd obviously heard. The thing is, nobody ever believed Granddad's stories about the vampire. They just thought it was another of his delusions, and he had a lot of them. Even I didn't believe them†¦ until Stefan came. And then-I don't know, my mind started to put little things together. But I didn't really believe what I was thinking until you came back, Elena.† â€Å"I'm surprised you didn't hate me,† Elena said softly. â€Å"How could I? I know you, and I know Stefan. I know you're not evil.† Meredith didn't glance at Damon; he might as well not have been present for all the acknowledgment she gave him. â€Å"But when I remembered seeing Alaric talking to Granddad at the hospital I knew he wasn't, either. I just didn't know exactly how to get all of you together to prove it.† â€Å"I didn't recognize you, either,† Alaric said. â€Å"The old man had a different name- he's your mother's father, right? And I may have seen you hanging around the waiting room sometime, but you were just a kid with skinny legs then. You've changed,† he added appreciatively. Bonnie coughed, a pointed sound. Elena was trying to arrange things in her mind. â€Å"So what were those men doing out there with a stake if you didn't tell them to be?† â€Å"I had to ask Caroline's parents for permission to hypnotize her, of course. And I reported what I found to them. But if you're thinking I had anything to do with what happened tonight, you're wrong. I didn't even know about it.† â€Å"I've told him about what we've been doing, how we've been looking for the Other Power,† Meredith said. â€Å"And he wants to help.† â€Å"I said I might help,† Alaric said cautiously. â€Å"Wrong,† said Stefan. â€Å"You're either with us or against us. I'm grateful for what you did out there, talking to those men, but the fact remains that you started a lot of this trouble in the first place. Now you have to decide: are you on our side-or theirs?† Alaric looked around at each of them, at Meredith's steady gaze and Bonnie's raised eyebrows, at Elena kneeling on the floor and at Stefan's already-healing scalp. Then he turned to glance at Damon, who was leaning against the wall, dark and saturnine. â€Å"I'll help,† he said at last. â€Å"Hell, it's the ultimate case study.† â€Å"All right, then,† Elena said. â€Å"You're in. Now, what about Mr. Smallwood tomorrow? What if he wants you to hypnotize Tyler again?† â€Å"Wait,† said Stefan. â€Å"There shouldn't be a dance, not if there's any way to prevent it. You're on good terms with the principal; you can talk to the school board. Make them cancel it.† Alaric looked startled. â€Å"You think something's going to happen?† â€Å"Yes,† Stefan said. â€Å"Not just because of what's happened at the other public functions, but because something's building up. It's been building up all week; I can feel it.† â€Å"So can I,† Elena said. She hadn't realized it until that moment, but the tension she felt, the sense of urgency, was not just from inside her. It was outside, all around. It thickened the air. â€Å"Something's going to happen, Alaric. Alaric let out his breath in a soft whistle. â€Å"Well, I can try to convince them, but-I don't know. Your principal is dead set on keeping everything looking normal. And it isn't as if I can give any rational explanation for wanting to shut it down.† â€Å"Try hard,† Elena said. â€Å"I will. And meanwhile, maybe you should think about protecting yourself. If what Meredith says is right, then most of the attacks have been on you and people close to you. Your boyfriend got dropped in a well; your car got chased into the river; your memorial service was broken up. Meredith says even your little sister was threatened. If something's going to happen tomorrow, you might want to leave town.† It was Elena's turn to be startled. She had never thought of the attacks in that way, but it was true. She heard Stefan's indrawn breath and felt his fingers tighten on hers. â€Å"He's right,† Stefan said. â€Å"You should leave, Elena. I can stay here until-â€Å" â€Å"No. I'm not going without you. And,† Elena continued, slowly, thinking it out, â€Å"I'm not going anywhere until we find the Other Power and stop it.† She looked up at him earnestly, speaking quickly now. â€Å"Oh, Stefan, don't you see, nobody else even has a chance against it. Mr. Smallwood and his friends don't have a clue. Alaric thinks you can fight it by waving your hands at it. None of them know what they're up against. We're the only ones who can help.† She could see the resistance in Stefan's eyes and feel it in the tenor of his muscles. But as she kept on looking straight at him, she saw his objections fall one by one. For the simple reason that it was the truth, and Stefan hated lying. â€Å"All right,† he said at last, painfully. â€Å"But as soon as this is all over, we're leaving. I'm not having you stay in a town where vigilantes run around with stakes.† â€Å"Yes.† Elena returned the pressure of his fingers with hers. â€Å"Once this is all over, we'll go.† Stefan turned to Alaric. â€Å"And if there's no way to talk them out of having the dance tomorrow, I think we should keep an eye on it. If something does happen, we may be able to stop it before it gets out of hand.† Elena tilted a doubtful eye toward Bonnie. â€Å"Well†¦ it would mean missing the dance itself-for those of us who could have gone, I mean.† Bonnie drew herself up. â€Å"Oh, who cares about missing a dance?† she said indignantly. â€Å"What on earth does a dance matter to anyone?† â€Å"Right,† said Stefan gravely. â€Å"Then it's settled.† A spasm of pain seemed to overtake him and he winced, looking down. Elena was immediately concerned. â€Å"You need to get home and rest,† she said. â€Å"Alaric, can you drive us? It's not that far.† Stefan protested that he was perfectly able to walk, but in the end he gave in. At the boardinghouse, after Stefan and Damon had gotten out of the car, Elena leaned in Alaric's window for one last question. It had been gnawing at her mind ever since Alaric had told them his story. â€Å"About those people who'd encountered vampires,† she said. â€Å"Just what were the psychological effects? I mean, did they all go crazy or have nightmares? Were any of them okay?† â€Å"It depends on the individual,† Alaric said. â€Å"And with how many contacts they'd had, and what kind of contacts they were. But mostly just with the personality of the victim, with how well the individual mind can cope.† Elena nodded, and said nothing until the lights of Alaric's car had been swallowed by the snowy air. Then she turned to Stefan. â€Å"Matt.†

Monday, July 29, 2019

Should we cry for Argentina Essay Example | Topics and Well Written Essays - 500 words

Should we cry for Argentina - Essay Example In recent times, Argentinians have suffered from the decline in economic standings (Farzard, 2010). This paper will review the crisis the country faces, and what they are doing to ensure they get through the situation. Local companies present at the time can attest to the situation that existed. They could not send money abroad for many of their financial activities. This was because the central bank had to give approval on these transactions in order to maintain some of the country’s capital. The blame game continued between the government and financial agencies while the economy continued to plummet. As the Argentinian peso was losing its value, it became obvious that the situation was getting from poor to worse. Some of the stringent measures included seizing the citizens’ cash in order to regulate how they withdrew money from their bank accounts was introduced (Farzard, 2010). This led to countrywide protests against such moves by the government, and what it meant to their freedom. Business operations were brought to a standstill through all the commotion as banks were attacked. The raising of taxation through government policies made it harder for businesses to grow and expand. This implied that all those involved in the transportation of goods and services, whether local or foreign, were affected immensely (Farzard, 2010). Coming across funds to pay foreign suppliers became harder for the local traders, and their businesses. This led to the dipping in the local market for local goods. The collapse of the economy brought plenty of trouble for the Argentinian government. It became hard to fulfil the needs of the people as many more people seemed to suffer from poverty. Inflation levels grew to a high level and employment was for only a few people in Argentina. As all these problems continued to engulf Argentina, their hope to get themselves out of debt was dwindling. This is as

Sunday, July 28, 2019

Education goes global Coursework Example | Topics and Well Written Essays - 3500 words

Education goes global - Coursework Example In order to reach to the target market, LSFB will use advertisements, personal communications and exhibitions. The key objectives for LSFB in Africa include enhancing the market share in order to augment the number of students served by it, to enhance the brand value, to increase the revenue and to enlarge the number of campuses in the education segment of Africa. Table of Contents Executive Summary 2 Situation Analysis 4 Company and a Case Study Background Analysis 4 Customer Segmentation and Analysis 4 Competitor Analysis 7 Collaborators 8 Climate 8 PESTLE Analysis 8 SWOT Analysis 9 Conversion Strategy 10 Matching 10 SMART Marketing Objectives and Objectives for Going International 10 SMART Marketing Objectives 10 Marketing Mix Strategies and Tactics 11 Conclusion 14 References 15 Situation Analysis Company and a Case Study Background Analysis London School of Business and Finance (LSBF) has developed an ethos which facilitates the students to learn, nurture as well as attain overa ll success in their future life. The goal of the organisation is to be a distinctive choice by the global students as one of the most creative as well as ambitious destinations. The focus of the organisation is to endeavour for excellence as well as it trusts in the principle of education through different types of innovative industry relevant programmes for providing academic, professional as well as personal success in life of the global students. In relation to culture, the organisation is focused in both vital constituents such as educational as well as technological perspectives. With regard to educational culture, the organisation is confident on ascertaining continuous research for growing rapidly as a thinking community. Apparent strengths of LSBF include its excellent academic reputation through state-of-the-art academic facility along with collaborating and monitoring the global students. In terms of weakness, it can be said that oversight for designing of requisite progra mmes at times creates inadequate understanding for the students. With regard to market share as well as organisational size, LSBF has spread its strong foothold in more than 150 countries which has influenced above 25,000 international students and it also provides 120,000 online programmes on various academic segments [1] (London School of Business & Finance, 2013). Customer Segmentation and Analysis Market segmentation includes dividing the market of possible customers into similar subgroups. Segmentation is a vital aspect because it helps to target those customers who fit best with the organisational objectives. In other words, LSBF needs to segment the market of potential candidates into subgroups (Kusakci, 2010). There are several ways through which an organisation can segment the market such as behavioural, demographic and psychographic. With respect to LSBF, demographic segmentation will be followed. Demographic segmentation involves dividing the market into gender, age, inco me and occupation among others (Martins, 2003). The potential customers for LSBF would be high school students as they would further be enrolled in studying business or finance courses. Based on the data of UNESCO Institute for Statistics, in the year 2007, about 761090 students had been enrolled in higher education in public schools of Africa, representing 1.6% of entire population. Most of the students who enrol into higher education belong to the age

Saturday, July 27, 2019

1.Its not just about the fuel - The challenges of sustainability Essay

1.Its not just about the fuel - The challenges of sustainability facing the car industry - Essay Example Governments are offering incentives in order to propagate sustainability goals. However, there has been a shift towards outsourcing manufacturing to developing economies from developed ones. This implies that competition is rife in the automobile industry. Additionally, this model stretches the supply chain across geographies, thus increasing greenhouse gas emissions in production. Sustainability goals may be perceived negatively by auto investors, who may think of them as additional expenditures. Engineering skills are dwindling in the developed world with several innovation decisions being made in outsourcing nations; regrettably, most are not committed to sustainability. Tax regimes and complex human resource systems may be a force to reckon with in the sustainability agenda. Small and medium enterprises are also involved in the supply chain, especially those which provide small automotive parts. Some of them find it difficult to access finance for their work. Incentives for research and development especially with regard to collaboration with other parties may be difficult. Certain governments have led the way in supporting automobile manufacturers and consumers in making sustainable car choices. Consumers are also learning about their role in enhancing intelligent mobility, as environmental concerns do not just end at manufacturing. Several manufacturers are now prioritising environmental issues in production. A number of them want to improve their internal combustion engines. This ensures that waste recovery takes place in production. Additionally, they facilitate the integration of electric machines and combustion engines, thus minimising utility. Environmental issues have also led to innovation in enhancing the energy storage of automobiles and the material production of those items. Lightweight manufacture of products is becoming a key manufacturing goal. However, the

Friday, July 26, 2019

Reflective Essay Example | Topics and Well Written Essays - 3000 words

Reflective - Essay Example The goal of the essay is reflecting on the learning experience in totality which will make me a comprehensively better practitioner. The nursing reflection in this case will be classified as a tool for importance in elemental learning. In its exclusion, it cannot be entirely expected to develop my clinical practice as I go into the previous situation which I gain the diversely relevant insights for ways in which approaching certain situations again is appropriate. Moreover, the effective form of learning does not overly occur in exclusion of reflection (Jasper 210). The initial comparison I will focus on making regards to neurological assessments. The physiotherapy assessments need to be clear logical processes of ensuring that findings for which there are both transferable and complete skills to others (Wheeler 28). For the placements, I sought to complete at least four comprehensive assessments on my own hence completing the concise objective and subjective investigations. In one o f the wards, I was expected to correctly complete such assessments while writing them up concisely and the feedback I got was that I had not reasoned clinically enough across the objective process that would later relay on the part of the treatment. From Florence Nightingale to the modern day form of nursing, it is inevitable to consider an escape for which nurses have while faced with challenges of being in a position of having a critical impact to the delivery and management of care. Such challenges continue changing across the years even though there is various factors which have insured that, all aspects ranging from the government level all the way to the ground work force coupled with the challenges are well managed and have a positive on change (Hendrick 201). This is based on the advanced of education in terms of having individuals wanting to implement such changes in place. In the long run, Florence was in a position of implementing changes while articulating and having the education of arguing the need for such changes with evidence and facts, across all levels. For today’s world, more pressure is towards nurses in delivering and managing total individualistic care for the ever fluctuating economic climates coupled with the role of nurses in going above and beyond the expectations of previous practice in cases where the wards could be ran by matriarchal matrons (Howatson-Jones 29). They passed their orders to the ‘sisters’ who later enforced them in the ward. The modern day nurses have become rather qualified autonomous professionals towards delivering care that also encompasses the fundamentals, evidence based theory, health promotion, intuition, interdisciplinary working, ethical practice, advocacy, self awareness, autonomy as well as legal frameworks. For this reason, it is through the clarity of the placement experiences for which there are various hours in a given shift for which nurses are able to provide the fundamental car e, liaise with doctors, referrals, observations, social workers, dressing changes, family members while other healthcare professionals as well as the patient themselves are able to include advocacy. For purposes of being in a position of doing this in an effective manner, I understand that nurses need to be skilled

Why study the humanities Essay Example | Topics and Well Written Essays - 750 words

Why study the humanities - Essay Example They complete the degrees to make their parents happy but pursue a very different career path where their passion lies. This leads to time wastage and wasting of resources. These parents could have used that money to enroll their children in courses that the students’ desire be it humanities or sciences. Thus, it is important to study humanities due to various reasons. One of them is the ability to understand the diverse cultures of various individuals. It is evident that in the various working stations of individuals, you will find people from various cultural backgrounds. It is important to understand the way of life of such individuals to enable a good working relationship to ensue. Humanities help us understand that there are diverse cultures, values, and beliefs of individuals that need to be respected to avoid conflicts. It enables us to have an imagined way of life created by the different minds thus helping us understand how individuals in different cultural backgrounds live. Humanities also awaken the imagination of individuals enabling them to think critically and independently. From this imagination, individuals are able to develop their creativity. Various works of arts are works of imagination. Imagine watching a play and you feel so connected with it. You feel as if what is happening in the play is happening in real life. That is the works of creativity and that is what learning humanities help to achieve. That movie that you love a lot or that song that you love; it was written and created by a humanity student. Therefore, if individuals think that learning humanities is not important, they should try to figure out what they would do without their favorite music or movie to help them unwind after a very long day. Learning humanities is also important since it allows individuals to learn the cultures of different individuals across the globe. It would be unfortunate to travel to a country that values

Thursday, July 25, 2019

The Benefits of Hands-on Training Essay Example | Topics and Well Written Essays - 2250 words

The Benefits of Hands-on Training - Essay Example For the purposes of this paper, an OH&S inspection tour of a meat-processing plant has been established (more details of this tour can be found in Appendix A). The discussion of this tour answers four main questions: I outlined the problem at hand: how to design a training tool that would meet the needs of trainees. I made an outline that represented the challenges and requirements, and focused on the key tenets that I wanted trainees to bring away from their time at the meat-processing plant. These key tenets are contained in Appendix A. My prior experience in taking and conducting inspection tours helped me in compiling a list of requirements for participants to follow, educational activities, pre-trip instruction for my trainees, and a list of procedures for the training day itself. This movement from prior memory to existing project was the result of schema activation. The actual task of conducting the inspection, as outlined in Appendix A, shows how I took the problem and broke it down into such parts as the site and time of the inspection, the particular trainees, my goals and objectives, the specific training activities, and ways to evaluate the quality of the training. As fa As far as personal involvement goes, the development of the training procedure originated in my own personal experiences and memories, and the schema formation showed considerable time and reflection. Additionally, the process of choosing specific training activities and eliminating other potential activities demonstrates a level of critical thinking (Bruning, Schraw, Ronning 1999). Another way to describe this process of critical examination, combined with preparation of a specific task, is metacognition, which connects knowledge and regulation of cognition (Schraw, 1998). Task Analysis: Question Two Before entering the training environment, the participants will receive a set of problems to solve while they are engaged in the exercise. Another of Gick's diagrams (1986) can be used to show the mental processes involved: Here, the dotted line represents the mental process used by the participants to move from problem to solution. Because the process of inspecting a meat-processing plant will be new to most, if not all, of the trainees, there will be no schema based on prior experience (Tovey, 1999). Several

Wednesday, July 24, 2019

Career statement Essay Example | Topics and Well Written Essays - 500 words

Career statement - Essay Example I shall have to develop vast knowledge of the latest means, advanced tools, and strategies for efficient sales and marketing of products as well as of the operations involved in deriving different kinds of chemicals and byproducts from crude oil in the next five years. In addition to that, the skills and abilities I will need to develop in the next five years include presentation skills and technological skills including developing competence in the latest software employed in sales and marketing. I will have gained a lot of knowledge about my field at the point of completion of my undergraduate degree. However, I shall continue developing my knowledge by getting the Master’s degree in Marketing. Besides, I shall keep attending workshops and conferences and will also be in search of good short courses to refresh my knowledge as well as learn the latest trends in the use of steel in the industry. These workshops, conferences, and short courses will also help me acquire the need ed skills and abilities in addition to the practical experience of working I shall get through working in the field. There is a lot of margin for growth in the both steel and petrochemical industries. There is no dearth of organizations looking for professionals to fill these positions across the world. Construction and oil exploration never goes out of trend and it is safe to assume that I shall easily find job anywhere in the world any time. I would most likely go to a graduate school after completing my undergraduate degree.

Tuesday, July 23, 2019

International economics Essay Example | Topics and Well Written Essays - 2500 words - 1

International economics - Essay Example The economy of Russia can be defined as a mixed high-income economy, with the critical areas being owned by the state (Aswathappa, 2010, p. 305). Reforms to the market that took place in the nineties led to privatization of a huge part of the industries as well as agricultural sector in Russia, but noteworthy exceptions were in the energy and defence sectors. Russia has some peculiarity among the main economies in the manner in which it depends on energy revenues as the main drivers of its growth. The nation has numerous natural resources that include oil, natural gas as well as precious metals that constitute a huge percentage of the country’s exports (McColl, 2005, p. 778). By 2012, the oil and gas industry of the economy amounted to almost sixteen percent of the GDP, in excess of fifty percent of income of the federal budget and around seventy percent of all the exports from the country. The arms industry in Russia is expansive and sophisticated with the capability coming u p with designs and manufacturing high tech military equipment like the fifth-generation fighter jets (Wenger, PerovicÃŒ  and Orttung, 2006, p. 12). Russia’s arms exports were valued at more than fifteen billion dollars by 2013, which was second to the US with the main military exports from the nation including combat planes, submarines and ships among others. By PPP, the economy of Russia is the sixth largest in the entire globe and boasts of living standards that grew exponentially between 2000 and 2012 as a result of energy exports. During this time, the real disposal incomes of the country rose by more than one hundred and sixty percent. In terms of dollar denominations, this could be equated to an increase of more than seven times in disposable incomes of the country since 2000. Nonetheless, these gains have not been distributed equitably as it was discovered that the

Monday, July 22, 2019

Price Fixing and the FTC Essay Example for Free

Price Fixing and the FTC Essay The case was released in the mid-2006, where the Federal Trade Commission has declared that they are challenging the members of the Puerto Rico Association of Endodontists, Corporation or the PRAE (Commissions, 2006). This is because of alleged price-fixing collaborations that they would be charging on several insurance policies and dental services that they offer. They have collaborated and made agreements with 30 other competitors, wherein they fixed their prices at the expense of their consumers. Because of this, the FTC was forced to file a complaint against this company since it decreases the competition between these companies, thus higher costs will be imposed on the consumers. This is a clear violation of the Federal Trade Commission Act, Section number 5. In order for this matter to be resolved, The Puerto Rico Association of Endodontists, Corp. will have to refrain from involving in matters that promote anticompetitive conduct in the coming years.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Through this, the Federal Trade Commission will be able to make sure that these dental services and other necessary health care issues will be given and addressed for the consumers at prices that they could afford. Keeping a competitive environment in the aspect of health care will open up better opportunities for the people, along with lower competitive prices. Letting healthcare be monopolized will lead to higher pricing and less maintenance, and would really be a burden to the people, the consumers. That’s why these health care providers and producers should not act as one; they should not collaborate with each other in their pricing, because it takes away the aspect of competitiveness between them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The complaints against Puerto Rico Association of Endodontists, Corporation shows that in the year 2003, the company has already began its bargaining with their competitors, thus resulting to the drastic increase in five dental plans already. Another increase occurred during 2004, wherein the prices also went up because of their bargaining. Because of these actions the ones who were jeopardized were the people; they were the ones who carried the burden of increased rates, since these health care issues is a necessity for everyone. The Federal Trade Commission analyzed that these drastic changes in prices have no whatsoever effect on the quality of services offered by the company, thus the additional prices were not really justifiable. It doesn’t lead to a better quality of health care, thus, it is only a waste in the part of the consumers.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Given the situation, the Federal Trade Commission proposed a consent order which will be solve the problem at hand. This will hopefully relieve the impact of the alleged anticompetitive actions by the Puerto Rico Association of Endodontists, Corporation and further prevent it from happening again. It would then hinder the company to have any settlements or agreements with other endodontists and negotiate with any payor on the services that they offer, except properly arranged by the organization. Reference: Commissions, F. T. (2006). FTC Charges Puerto Rico Endodontists With Price Fixing.  Ã‚   Retrieved August 4, 2007, from http://www.ftc.gov/opa/2006/07/prendo.shtm

Sunday, July 21, 2019

Fair Value Reporting Advantages and Disadvantages

Fair Value Reporting Advantages and Disadvantages Discuss the pros and cons of fair value reporting for investors? Why has this trend emerged, and how does asset value volatility seen during and since the Global Financial Crisis effect your views on this? There have been many debates in previous decades amongst the investors, users of the financial statements, on whether fair value accounting is worth being used. According to IFRS 13, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (ACCA, 2016). Usage of fair value has advantages, however, it has disadvantages as well. This essay will discuss how fair value is more advantageous than disadvantageous and how it is carried out. It will also examine how fair value led Lehman Brothers, an American investment bank, into bankruptcy during the global financial crisis and why the trend of fair value has emerged in the recent decades. As historical cost loses relevance with the passing of time, it is more appropriate to use fair value reporting as it considers current market prices and conditions. This provides investors with the most relevant estimates of the value of business (Gjorgieva-Trajkovska et al., 2016), and timely information which is important for making investing decisions (McEnally, 2007). Penman (2007) states that fair value accounting reports assets and liabilities through an economists view and therefore reports economic income the change in fair value of net assets on the balance sheet. This is of interest to investors as they can make predictions of future earnings based on current information (Marra, 2016). On the other hand, Sundgren (2013) claims that there will also be fluctuations in fair values, leading to uncertainty of future inflows. Although this poses a disadvantage towards certain stakeholders, it is helpful to investors as high fluctuations could indicate high risk, which may rewar d them with high returns. Another advantage of fair value reporting is the reliability and transparency of the method. More transparency means that the investors are able to get an insight into the real value of the company. This allows investors to make more informed decisions that will benefit the business (Bigelow, n.d.). Fair value reporting is reliable as it can be checked in hindsight from available information about current and past market prices (Betakova et al., 2014). This is beneficial for the investors as it means that they can be confident that their decisions are correct and that the finances of the business will not suddenly change. Bubble prices can be an issue for investors as it may mislead them into making poor investing decisions. There is plenty of empirical evidence to show that bubble prices exist (Ryan, 2008). These price bubbles, according to Penman (2007), are introduced into financial statements through the usage of fair value accounting. He goes on to say that this causes bubble gains to reflect on the income statement, and these may, falsely, show the company as being healthy which could lull investors into a false sense of security. These bubbles also result in the investor receiving ineffective financial statements which will impair their decision making. An example of this would be where investors pay prices that far exceed their own valuation (Scheinkman and Xiong, 2003). This would make it tough for investors to earn a reasonable return on their investments. However, the research fails to consider the difficulties locating price bubbles or how investors can prevent themselves from being misled . It also fails to consider that bubble prices show the current trading price, albeit inflated, and therefore show the true value of the investment according to current prices. When there is illiquidity in a market, fair value is called mark to model accounting. Ball (2006) explains that when this occurs, market prices are not accurate as firms try to find an approximate value for the assets. He continues by stating that this can let managers easily manipulate values according to their own preferences affecting the reliability of financial statements. Betakova et al. (2014), argues that measurement procedures of fair value create loopholes and this means that prices can be written as vastly different from what they really are, which again allows manipulation. The fair value of assets and liabilities is derived from the 3 level hierarchy of inputs. According to IFRS 13, the highest priority is given to level 1 inputs the quoted price of assets and liabilities that are traded in the active market. Laux et al. (2010) state that assets or liabilities should be marked to market, which means that the quoted price has to be used to determine its fair value as it is the best approximation of how much an asset would be sold for (Magnan, 2009). IFRS also emphasises that the price to be used has to be those of an orderly transaction to ensure that it is not a forced transaction in order to maintain its representability. An example of level 1 valuation would be listed stocks or bonds. In cases where an asset does not have an active market, level 2 fair value measurement should be used. This is when the valuation inputs are directly or indirectly observable but do not fall under Level 1 (Magnan, 2009). Level 2 inputs, the net replacement cost, includ e quoted prices for similar assets or liabilities in active or non-active markets, and other relevant market data like the yield curves (Sundgren, 2013). For example, Petrobras issued a bond which is not traded. However, if there is an active market for a Valero Energy bond that is similar, the price of the Valero Energy bond can be used as level 2 input to value the Petrobras bond. Finally, the least priority is given to level 3 inputs, which are unobservable inputs. It is the least accurate as it is based on model assumptions. An example of level 3 measurement is when there is no observable input to value the Petrobras bond, then the value of the bond can be estimated by discounting its future cash flows. As a result, the reliability is reduced due to the subjectivity of the discount rate. Fair value is argued to be more appropriate, compared to historical cost, when level 1 valuation is used as it only allows minimal manipulation. However, during 2008, many companies overvalued t heir assets by using the level 3 measurement, contributing to the global financial crisis. Furthermore, there is an advantage in valuing certain assets using historical cost over fair value, like property, plant and equipment. This is because historical cost results in a more consistent calculation of depreciation. Moreover, under fair value, assets would need to be revalued frequently due to changing market conditions and this would impose additional costs to the organisation (Christensen and Nikolaev, 2013). Fair value was a dominant force in the financial crisis and exacerbated its severity (Cai-xia and Chi, 2010). Huizinga and Laeven (2009) note that fair value is procyclical and therefore intensifies the phases in the economic cycle. They expressed that banks were materially impacted due to the contrast between market and book values. Lehman Brothers was an American investment bank, founded in 1850, and was the fourth-largest investment bank in the United States. Its bankruptcy in 2008 was a prominent event in magnifying the repercussion of the financial crisis (Acharya and Richardson, 2009). One of the pivotal reasons for this collapse was due to the high leveraging (Lehner, 2016). Lehman disguised this from stakeholders by utilising fair value accounting and creative accountancy. The incentive behind such manipulations would be the benefit pressurised managers derive by camouflaging vulnerabilities in the organisation. This is proved by the movement of the leveraging ratio from 23.7 :1 in 2003 to 30.7:1 in 2007 (SEC Info, 2007) which signifies a high level of risk to investors. In addition, Azadinamin (2012) mentions that accounting standards, due to their defects, enable management to misrepresent financial information for momentary monetary rewards. He states further that Lehman window dressed the financial statements, using fair value, to present healthy looking balance sheets which assisted in concealing a major complication negative cash flows. Magnan (2009) states that As of November 30, 2007, 75.1% of assets measured at fair value were measured according to level 2 or level 3 inputs. This indicates that Lehman generally did not use the more reliable level 1 values. In addition, the proportion of assets valued using level 2 or 3 increased to 81.7% the following year. This shows the speed at which reliability in the accounting method was reduced. It is backed up by the empirical evidence provided by Magnan which shows that the movement from level 1 to lev els 2 and 3 was done intentionally so that they were able to report assets too highly and hide losses. He goes on to explain that fair value provides beneficial information to investors when assets trade in deep and efficient markets but are less useful when the markets are less liquid. One of the key reasons for the fall was the lack of liquidity caused by banks securing themselves, due to the financial crisis, by asking Lehman to pay off their debts. In addition, even though Lehman had a huge asset base, they lacked assets which could quickly be sold for cash (Brunnermeier, 2009). Apart from the ongoing financial crisis, another aspect that increased the speed of the collapse was the unrealised gains and losses brought about by the usage of fair value accounting (Magnan, 2009). For example, Hughes (2008) mentions that Lehman Brothers showed a $400m gain from fair-valuing its own liabilities. As no other firm wished to buy Lehman, in its state at the time, they declared bankruptcy on the 15th of September 2008 and this was quoted as the largest bankruptcy in the history of the United States (Mamudi, 2008). Therefore, fair value accounting without adequate additional disclosure is neither fair nor a good reflection of the value that is at risk (Magnan, 2009). To summarise, whilst relevance and reliability are the primary qualities of the usefulness of a financial report, there is a constant debate on the trade-off between these qualities when fair value measurement is adopted. Fair value is known to be relevant as it uses the current market price, however, it sacrifices its reliability as level 2 and level 3 inputs are used. The value of relevance and reliability is equally important because relevant information that has no reliability would mean nothing to the investors (Sing and Meng, 2005). In contrast, Hitz (2007) notes that fair value would be reliable if there was an actively traded market but the problem arises when there is not. He also remarks that usage of historical cost is falling whereas fair value accounting is on the rise. The reason for this is because fair value provides more timely and comparable information than amounts that would be reported under other alternative accounting approaches (Laux and Leuz, 2009). Furthermo re, they add to this by saying that fair value accounting recognises losses earlier than other methods of accounting and this makes it much more difficult to hide problems in the corporation which, if left to grow, would make crises more severe. However, we have seen that even through the use of fair value accounting, as in the case of Lehman Brothers, fair value accounting was a significant player behind the crisis of 2008. Wallison (2008) argues that fair value causes instability among financial institutions, although the title of the journal suggests that he would be taking a biased stance towards the topic. Moreover, the usage of fair value accounting causes volatility due to constantly changing prices. This concerned banks during the financial crisis due to the enormous write-downs caused by falling asset prices. However, Enria et al. (2004) argue that volatility provides information to investors regarding the risks of their investment. We believe that solely utilising fair val ue has pitfalls and therefore companies should adopt an integration between historical cost and fair value to eliminate the weaknesses of each. Nonetheless, we conclude that investors still prefer fair value accounting despite the disadvantages and the trade-off because it represents the true economic condition of assets and liabilities. References: ACCA, 2016. A framework for determining fair value? [Online]. Available from: http://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/ifrs13.html [Accessed 08/03/17] Acharya, V.V. and Richardson, M., 2009. Causes of the financial crisis. Critical Review, 21(2-3), pp.195-210. Azadinamin, A., 2012. The bankruptcy of Lehman Brothers: Causes of Failure recommendations going forward. Swiss Management Center. Ball, R., 2006. International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36(sup1), pp.5-27. Betakova, J., Hrazdilova-Bockova, K. and Skoda, M., 2014. Fair value usefulness in financial statements. DAAAM International Scientific Book, pp.433-448. Bigelow, L. The Advantages Of Fair Value Vs. The Equity Method. The Finance Base. Available from: http://thefinancebase.com/advantages-fair-value-vs-equity-method-3255.html [Accesses 02/03/2017] Brunnermeier, M.K., 2009. Deciphering the liquidity and credit crunch 2007-2008. The Journal of economic perspectives, 23(1), pp.77-100. Cai-xia, H.E. and Chi, Z.H.A.N.G., 2010. Fair value accounting under financial crisis. Journal of Modern Accounting and Auditing, 6(6), p.59. Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?. Review of Accounting Studies, 18(3), pp.734-775. Enria, A., Cappiello, L., Dierick, F., Grittini, S., Haralambous, A., Maddaloni, A., Molitor, P.A., Pires, F. and Poloni, P., 2004. Fair value accounting and financial stability. Hitz, J.M., 2007. The decision usefulness of fair value accounting-a theoretical perspective. European Accounting Review, 16(2), pp.323-362. Hughes, J., 2008. Fair value can flatter to deceive on your own debt. Financial Times, 24(07), p.2008. Huizinga, H. and Laeven, L., 2009. Accounting discretion of banks during a financial crisis. Laux, C. and Leuz, C., 2010. Did fair-value accounting contribute to the financial crisis?. The Journal of Economic Perspectives, 24(1), pp.93-118. Lehner, O.M. ed., 2016. Routledge Handbook of Social and Sustainable Finance. Routledge. Magnan, M.L., 2009. Fair value accounting and the financial crisis: messenger or contributor?. Accounting Perspectives, 8(3), pp.189-213.. Mamudi, S. 2008. Lehman folds with record $613 billion debt [Online]. New York: Market Watch. Available from: http://www.marketwatch.com/story/lehman-folds-with-record-613-billion-debt [Accessed 08/03/2017]. Marra, A., 2016. The Pros and Cons of Fair Value Accounting in a Globalized Economy: A Never Ending Debate. Journal of Accounting, Auditing Finance, 31(4), pp.582-591. McEnally, R., 2007. Fair Value Financial Reporting. CFA Magazine, 18(1), pp.25-26. Penman, S.H., 2007. Financial reporting quality: is fair value a plus or a minus?. Accounting and business research, 37(sup1), pp.33-44. Ryan, S.G., 2008. Fair value accounting: Understanding the issues raised by the credit crunch. Council of Institutional Investors, (July, 2008), pp.1-24. Scheinkman, J.A. and Xiong, W., 2003. Overconfidence and speculative bubbles. Journal of political Economy, 111(6), pp.1183-1220. Sing, T.Y. and Meng, S.C., 2005. Fair value accounting-relevance, reliability and progress in Malaysia. University College Sedeya International. Sundgren, S., 2013. Is fair value accounting really fair? A discussion of pros and cons with fair value measurement. The Finnish Journal of Business Economics, 62(3-4), pp.242-250. Trajkovska, O.G., Temjanovski, R. and Koleva, B., 2016. FAIR VALUE ACCOUNTING-PROS AND CONS. Journal of Economics, 1(2). Wallison, P.J., 2008. Fair value accounting: A critique. Financial Services Outlook. LEARNING LOG SUMMARY (maximum 1 page using Aerial 12-point with at least 1cm margins) Suggested content: What did you learn from the assignment both technically and in terms of working together as a group? We learnt about what caused the global financial crisis to occur and the impact it had on various financial institutions We gained a deeper understanding on the faults in fair value accounting which also shows why historical cost was so prevalent We learnt how to allocate work between the members of the group as well as set realistic deadlines What strategy as a group did you follow in tackling the assignment task? Making sure everyone was involved in writing each paragraph so that we received various different viewpoints Having frequent meetings and discussions in order to compare our research and decide on which points we should include within our paragraphs What problems did you face and how did you overcome them? Understanding what was required of the question. We overcame this ask question to the lecturer and finding out, through research, about other topics that could be included in each paragraph What went well? Coordination was good since we kept in touch with each other frequently Everyone kept to their deadlines and provided what was required of them when needed What, in retrospect, would you have done differently, why and how? In the beginning we took time to assign research topics and research took a while as we were all new to it. However, later on we were able to increase the pace as we became more proficient. If, however, we had been able to start off at this pace, the work would have been more evenly distributed over the weeks rather than being skewed towards the deadline Where did you locate most of your sources? Google University of Bath library Google Scholar LOG OF GROUP MEETINGS (complete a maximum of 1 page for each meeting) Meeting 1 Date of Meeting 23 Feb 2017 (Thursday) Attendees Ben Maitland Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Agenda and tasks completed Decide on days of meeting every week (Tentatively Tuesday 1-2pm Friday 12.30-2pm) Talked about the structure of the essay Agreed items Structure of Essay Introduction Pros and Cons of FV 3rd of March How its carried out 10th March Example of FV during Financial Crisis 10th March Conclusion Tasks to be completed by next meeting Find points for pros and cons of fair value Date of next meeting 28 Feb 2017 (Tuesday) Meeting 2 Date of Meeting 28 Feb 2017 (Tuesday) Attendees Ben Maitland Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Agenda, items agreed on and tasks completed Allocation of points for the first paragraph pros and cons of fair value accounting to investors Tasks to be completed by next meeting Full paragraph of pros and cons of fair value Date of next meeting 3 March 2017 (Friday) Meeting 3 Date of Meeting 3 March 2017 (Friday) Attendees Ben Maitland Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Agenda and tasks completed Compiled the first paragraph Talk about the next 2 points Global financial crisis How fair value is carried out Allocate points to each person Tasks to be completed by next meeting Find points for the financial crisis and how fair value is carried out Date of next meeting 7 March 2017 (Tuesday) Meeting 4 Date of Meeting 7 March 2017 (Tuesday) Attendees Ben Maitland Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Agenda and tasks completed Choose which points to write about and discuss how to evaluate it. Tasks to be completed by next meeting Finish the paragraphs how FV is carried out and the example during financial crisis Date of next meeting 10 March 2017 (Friday) Meeting 5 Date of Meeting 9 March 2017 (Thursday) Attendees Ben Maitland Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Agenda and tasks completed Completed all body paragraphs Tasks to be completed by next meeting Introduction and Conclusion Date of next meeting 14 March 2017 (Tuesday) Meeting 6 Date of Meeting 15 March 2017 (Wednesday) Attendees Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Ben Maitland (However did send his share of the work by e-mail) Agenda and tasks completed Completed introduction and draft for conclusion Tasks to be completed by next meeting Complete full paragraph for conclusion and make some changes for body paragraphs Date of next meeting 16 March 2017 (Thursday) Meeting 7 Date of Meeting 16 March 2017 (Thursday) Attendees Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Ben Maitland (However did send his share of the work by e-mail) Agenda and tasks completed Worked on conclusion Date of next meeting 18 March 2017 (Saturday) Meeting 8 Date of Meeting 18 March 2017 (Saturday) Attendees Ben Maitland Kylie Siow Gavriella Kafkalia Sidharth Ranjith Name of Absentees Agenda and tasks completed Made some changes to body paragraphs Finalised the whole essay

Solid Waste Management For Hotels In Mauritius

Solid Waste Management For Hotels In Mauritius The main objectives of this mini project were: to provide a review of key concepts and issues relevant to solid waste management for Small ,Medium ,and Large Hotel in Mauritius ; to analyse and evaluate the hotel solid waste management (HSWM) program in Mauritius and to suggest recommendations and areas for further research. The following data collection methods were used in this study: deep review of documents and literature, interviews and a propose methodology to carry out the study. Tourism can bring both positive and negative impacts. One aspect of tourism that can have an impact on local communities is solid waste management (SWM). Improper SWM can lead to pollution and deterioration of the aesthetic appeal of tourist destinations. However ,may airline agency are assessed the hotels for safety and ecology before placing the tourist in the hotels. A proposed survey questionnaire has been designed and could be administered at a later stage for future evaluation of solid waste in small, medium, and large hotel .The questionnaire has been designed in such a way to be able to analyse all solid waste within a hotel ,example ,waste from kitchen ,store ,office ,Front Office ,Laundry ,Housekeeping and so on Waste minimization is essential in the hotel industry with regards to waste reduction, reuse, recovery and disposal. This is also referred to as the Hierarchy of Waste Management .From the literature review obtained from different sources, small ,medium and large hotel can adopt the hierarchy of waste Minimization ,Reduction ,Reuse and Recovery .However it is also noticed that there is advantages and disadvantages using Waste Minimization Approach . Now ,there is a lot of recycling companies in Mauritius which collect or hotel go to disposed all the materials to be recycled such as glasses to Glass Gallery ,Metals to Steel Scrap Ltd ,Plastic Bottle to Polypet Recyclers Ltd ,Paper to Agripac or Dakhri Paper . If Solid Waste is not properly managed by the hotel ,there can be a environmental degradation and pollution, resource depletion and damage to marine ecosystem. The EPA 2002 is enforced by the Ministry of Local Government .According to the EIA ,no hotel construction till the approval of the EIA Report Many hotels generate above 20% of food waste , Green Waste and can be composting .According to the Ministry of Local Government ,very few hotels carry out the composting and many of the hotels whether small ,medium or large do not have expertise on composting . It is also evident that small and medium hotels pay less attention for the implementation of waste minimization than larger hotels, because the costs outweigh the benefits. The small and medium hotels have limited space for them to apply the minimization totally .But to some extent small and medium hotels can apply the hierrerchy .Concepts such as appropriate technology, cleaner production, life cycle assessment and environmental management systems can be useful for improving how solid waste management is approached. Conclusions and lessons learned from the literature are presented and links between concepts in the literature and .recommendations made on how to management waste in these hotels ACKNOWLEDGEMENTS First and foremost, I would like to express my gratitude to my supervisor, Mrs Geeta Devi Unmar for her valuable meetings guide ,support for my mini project on Solid Waste Management for Hotel(Small, Medium and Large ) . I am also grateful Mr Prakash Kowlessur ,Director Solid Waste Unit ,and Mr Micheal Marie ,Principal Enforcement Officer ,Ministry of Local Government , for his helpful coordination with his staffs to collect the quantity of waste per week. Special thank to Mr. Shardoo ,Environment Officer at Ministry of Environment and NDU for his useful information on EIA guide line for coastal hotel .Finally special a thank to Mr. Lan Pin Wing Michel,Statistic Section, Ministry of Tourism ABBREVATIONS Table of Contents 1.0 Introduction 1.1 An Overview of Solid Waste In Mauritius The rapid industrialisation and urbanization during the past decade have led to changing production and consumption patterns that continue to present new demands for natural resources and create new waste streams. It is estimated that solid waste produced in Mauritius is about 380,000 tonnes a year (or 1,200 tonnes per day) and is expected to reach 418,000 tonnes in 2014.Each Mauritian generates around 0.7 kg of solid waste daily and this is expected to rise to 0.9 kg by 2010. The development of an integrated solid waste management strategy is among the priorities identified in the National Environmental Strategies to reduce future costs from environment degradation The increase in the economic development has changed the life style and the consumption pattern of the population. Consequently, this has led to an increase of the amount of solid waste generated. 1.2 Composition of MSM It is found that most of the waste is organic in nature and can be compost easily (Fact Sheet- Ministry of Environment) . 1.3 Waste Composition from Hotel There are three main sources of waste from hotels (office/guest rooms, gardens, and kitchen/restaurant), and each source contains different types of waste. For example, there are a lot of compostable, which can be biologically decomposed, present in kitchen-waste while more recyclables are present in waste from office/guest rooms (Chopra, 2004) According to Reseearch ,Dr Wan Li Liao ,2008 A typical hotels waste stream in Belize consists of the following component percentages: paper/cardboard 27%, food waste 45%, yard waste 8%, plastic 5%, metal 5%, glass 5%, demolition and construction waste 3%, other 2%. 1.4 Disposal Of Solid Waste In Mauritius Formerly solid wastes were disposed of in open dumping grounds, but due to public complaints of the nuisance caused by the foul odour emitted by the putrefying waste, all the open dumps have now been closed. The Ministry of Local Government and the Local Authorities are responsible for collection and transportation of household and commercial wastes. Today, solid wastes are collected and disposed of at the Mare Chicose landfill through transfer stations. There are presently 5 transfer stations in Mauritius namely: Poudre dOr Roche Bois La Brasserie St Martin La Laura Wastes are compacted at the transfer station to reduce their volume before they are transported in larger vehicles to the sole landfill of the country which is at Mare Chicose. In hotel actually the waste is collected in different bins, that is , segregation at source .Waste carrier come to collect the waste and then transfer to land fill .For Most of the hotel the transfer is subcontracted to cleaning service such as Securiclean, Maxiclean ltd or even to private lorry .Sometime due to poor management of solid waste , poor storage , and irregularity of waste carrier to collect waste ,make rise to bad smell ,rodents and sometimes it is not esthetics . Now the tourism industry is one of the three pillars of the Mauritian Economy. Mauritius is become one of the most important international tourist destinations in the Indian Ocean. The tourist arrivals for the year 2009 rose up to 413,504, with a forecast of 1.0 million tourist arrivals for the end of year 2010. Due to the expansion of tourism industry , there were total of 97 registered hotels in operation by the end of June 2009 (C.S.O., 2009). Hotel activities produce huge amount of wastes, which tend to increase as the number of hotels increases. The problem of waste generation associated to environmental pollution is a challenge to hotels with regards to waste collection and disposal. Our space land fill become limited Much emphasis is placed on ecotourism. Ecotourism in fact consists of three elements: natural-based, educational and sustainable management (ecoT mgt and assess) Mauritius itself is described as an ecotourism destination in the Indian Ocean and Africa region. (encyclo of ecoT). One example of an ecogreen hotel in Mauritius is Le Coco Beach Hotel, whereby ecotourism practices are applied (ecot themes..) Ecogreen hotels can help to protect the environment, make hotel operations sustainable, reduce cost and liabilities, and improve health and safety. Since hotel operations such as housekeeping, bar and restaurant, kitchen, greenscaping, administrative office and staff quarters, generate large quantities of solid waste, a good solid waste management system is essential. Priority must be given to the development and implementation of a sustainable and integrated solid waste management system, encouraging current practices such as reuse, recycling, composting, waste reduction and prevention, facilities for waste disposal and technologies to convert waste into energy. 1.5 Research Goals The improvement of solid waste management is one of the challenges faced by tourist destinations in Mauritius. This mini project provides full literature review of the HSWM program in Mauritius to disseminate information about an innovative solid waste management program in a tourist destination. This study will explore the topics Conclusions,recommendations and future research directions will be presented at the end of the study. The research objectives for the study were: To provide a review of key concepts and issues related to solid waste management in Mauritius . To analyse and evaluate the hotel solid waste management (HSWM) program in Mauritius pertaining to Small ,Medium and Large Hotel To provide space to the landfill . To suggest recommendations and areas for further research. 1.6 Beneficiaries From the outcome of this mini project I have try to identify the HSWM within the Small , Medium and Large Hotel and how the system is working within the hotel ,that the hotel staff is facing and this can serve a starting point in the Hotel for improving its conditions, infrastructure, work environment and attitudes towards the waste management ,and eco environment .It will be a great benefit for the Small and Medium Hotel 2.0 Literature review 2.1.1 What is waste Wastes are those materials no longer required by an individual, institution or industry. Wastes are thus regarded as by-products or end products of the production and consumption process respectively. (Source: A. Vesilind, 1995) 2.1.2 Solid waste is that material which arises from various human activities and which is normally discarded as useless or unwanted. Examples of solid wastes: waste tires scrap metal furniture and toys domestic refuse (garbage) discarded appliances and vehicles empty cans, paint cans and compressed gas cylinders ,plastics and bottle construction and demolition debris, 2.1.3 SOURCES AND TYPES OF WASTES Wastes are produced by human activities and include: 1. Municipal wastes 2. Industrial wastes 3. Agricultural wastes 5. Energy generation wastes . 2.1.3 MUNICIPAL SOLID WASTE Municipal solid waste (MSW) is a waste type that includes predominantly household waste (domestic waste) with sometimes the addition of commercial wastes collected by a municipality within a given area. There are five broad categories of MSW: Biodegradable waste: food kitchen waste, green waste, paper (can also be recycled). Recyclable material: paper, glass, bottles, cans, metals, certain plastics, etc. Inert waste: construction and demolition waste, dirt, rocks, debris. Composite wastes: Waste clothing, Tetra Paks, Waste plastics such as toys. Domestic hazardous waste toxic waste: medication, paints, chemicals, light bulbs, fluorescent tubes, spray cans, fertilizer and pesticide containers, batteries, shoe WASTE DISPOSAL 2.4 Waste Generation And Collection In Mauritius waste collection is undertaken by the local authorities which consist of 5 municipalities for urban areas and 4 district councils for rural regions. More recent figures indicate that close to 800 tonnes of waste is collected daily and this figure is set to increase to 1000 tonnes daily in the coming years. The following is a break up of the sources of waste by tonnage. Trade and Industry: 150 tonnes/ day Domestic waste : 600 tonnes/ day Hotels : 50 tonnes/ day It has been estimated that, on average, each person generates 0.6 kg of waste daily. Whereas an average family generates 800 kg per year. (Solid Waste Unit ,Ministry of Local Government) Type of Waste Percentage of Waste Table 2 -Tonnage of Waste -Mare Chicose Landfill for Year 2007 to 2009 From the graph it can be concluded that the generation on waste is being kept increase. Metal cans: It is estimated that 28 million metal cans are imported annually and this is set to increase at a rate of 5.7% yearly. 2.4.1 HOTEL WASTE GENARATION Each hotel room generates an estimated 9.2 kg of waste per day (Wisnu 1998b). In Indonesia, per capita waste generation rates were 0.65-0.83 kg/day in large cities, 0.55-0.63 kg/day in medium cities and 0.47-0.5 kg/day in small towns (Jindal et al., 1998). Therefore, the amount of waste generate per hotel room is over ten times the amount of waste generated per day .From both study it was concluded that 80% of waste is organic 2.4.2 Waste Disposal The authorised dumps are found at: (1) Poudre DOr (2) Mt St Pierre (3) Riche Fond (4) Solferino (5) La Martiniere An unspecified number of unauthorised dumps exist throughout the island. Though illegal dumping takes place at these sites, the authorities turn a blind eye because of the lack of appropriate structures to deal with all the wastes generated on the island. The present method of waste disposal cannot continue for long as the dumps are overflowing with heterogeneous waste and open dumps have obvious disadvantages like the emission of air pollutants and odours, contamination of the water table with seepage and contamination of aquatic resources like rivers and the lagoon. The Roche Bois dump also situated close to the shore receives domestic, commercial and industrial waste from the Port Louis area. About 100 tonnes of solid waste are discharged daily at the site and then incinerated. The adjoining lagoon is subsequently polluted with all types of solid waste, it also a receptacle for sewage and industrial waste discharge. 2.5 Waste Management Waste management shall mean the collection, transport, recovery and disposal of waste, including the supervision of such operations and aftercare of disposal sites However the newer concepts of Waste management talk about Reduce, Reuse and Recycle of waste over and above waste disposa1. 2.5.1Waste Minimization Approaches to Hotel Waste The Waste Hierarchy is a list of approaches to managing waste, arranged in order of importance. Below is a common graphical representation of the Hierarchy, with the least preferred option for managing waste, Recovery, located at the right end and the most preferred option, Reduction, located at the beginning left. WASTE MINIMIZAT10N APPRAOCHES Waste Minimization Techniques Delivered by Hotel 2.5.1.1 Reduction Reduction is the topmost approach in the hierarchy of waste management. It is perhaps the most important element of the waste hierarchy and also the one which presents the toughest challenges. According to the book Waste Treatment and Disposal, reduction is the strategy that waste production from commercial consumption should be reduced. It concerns the consumption and purchasing of longer lasting products, and products which are likely to result in less waste when they are used. Examples of waste reduction are: buying by bulk, and using alternatives. 2.5.1.2 Reuse This is the second most important approach in the hierarchy of waste management. Reuse is the collection and reuse of materials, for example cleaning and reuse of glass bottles. Reuse is a more effective use of resources. Many of these products can be reused instead of being disposed of to landfill Many waste products have the potential to be reused enabling purchasing cost savings at the facility, as well as decreasing waste management cost. The approach of reusing products can create changes in attitudes towards disposable products. Examples of products that can be reuse are: used tyres, glass and plastic bottles, scrap paper, and plastic bags. 2.5.1.3 Recovery This is the third and final approach in the hierarchy of waste management. It includes two types of waste recovery, which are recycling and composting. According to the book Waste Treatment and Disposal, (1) Recycling. The potential to recycle material from waste is high, Recycling: reprocessing of a discarded waste material to make it suitable for subsequent re-use either for its original form or for other purposes Recycling is beneficial in two ways: it reduces the inputs and reduces the amount of waste produced for disposal.Finally on recycling we can save transport vehicles ,maintenance cost ,fuel cost In Mauritius, figures for 2000 show that only 15 820 tonnes of waste per year was being recycled instead of 100,000 tonnes (Min. of Env. N.D.U-2003). 2.6 Benefits of Waste Minimization The benefits of the implementation of waste minimization at the hotel whether small ,medium or large facility are as follows: 1. Less waste generation will be produced due to the implementation of waste minimization programs in hotels and the support of tourist visitors and employees. As a result, the market trends, which attract and motivate tourists to visit increases since the environmental quality is maintained. More tourist will be attracted 2. Giving back to the community and showing environmentally friendly concerns also enhances the outlook of the hotels public image. Being socially responsible shows how much the business cares about the outside elements that makes the business successful, and not just about profits 3. Having an environmental focus of the hotels operations creates a market niche separating that particular hotel from its competitors, whom are not eco-friendly. An environmental focus is relatively new in the hotel industry. 5. Increasing profits result since an abundant amount of money purchasing new products which the facility could have been using the reusable products instead and paying less for waste disposal. 2.7 Difficulties of Waste Minimization Just as there are many benefits of waste minimization, there are indeed many difficulties. 1. Although waste reduction, reuse and recovery have become an integral part of many hotel management plans, space limitations and finance often make this process problematic for some facilities. 2. Limited knowledge and training can be strenuous for managers to discipline their employees in carrying out these environmentally friendly practices. Lack of control over these behaviors can be quite demanding. 3 At the smaller hotels, the costs outweigh the benefits leaving the facility with no incentive to carry out this sustainable way of operating. Environmental awareness is growing at a slow rate. 2.7 Tourism: Solid waste generation and impacts Hotel activities tend to produce large amount of solid wastes; waste paper, stationery and ink cartridges from the administrative offices and staff quarters; old furniture equipments from guest rooms; food scraps, broken glassware and other solid waste from the kitchen, bar and restaurants; newspapers and magazines from the front desk, waste vegetation from greenscaping and out of use equipments from the maintenance department. The tourism industry can have positive impacts for a country. For example: increase of national profit, enhancement of the countrys global image, bringing in investors and improved infrastructure. On the other hand, negative effects are also felt; environmental degradation and pollution, resource depletion and damage to marine ecosystem. 2.8 Importance of a good Solid Waste Management Waste is unsightly, malodorous and unaesthetic, polluting land, air and water, clogging drainage systems, posing serious public health risks, and restricting potential land use (Pernia,1992 ).Improper SWM can result in pollution and health risks and waste, if not disposed of properly can become a nuisance and a health hazard.Decomposing waste harbor disease vectors, attracts vermin and help the proliferation of rodents and rats (national state of Allegro Papgayo hotel in Costa Rica was closed because of bad and unsustainable waste management practices which lead to ocean pollution in the surroundings and bad smelling (Costa Ricas Occidental Grand Papagayo to close?,2008). A good SWM is essential and should emphasize on environmental protection and health 2.9 Approach to a Sustainable and Integrated Solid Waste Management At present, more and more hotels are implementing sustainable practices to reduce tourism impacts on the environment by using water, energy and other materials efficiently. These are termed as ecogreen hotels. This reduces cost for waste disposal and increased profits. In Mauritius some hotels like Oberoi Hotel and Le Plantation using recycles items and one restaurant from Le Plantation Hotel is made of all recycles materials like all plates ,glasses ,chairs ,tables and so on .Another example is that At Amelia Island Plantation, Amelia Island, FL, more than 5.5 tons of waste is collected for recycling each week. 2.9.1 Energy recovery Treating waste thermally WTE with heat recovery can help to supply a clean and trustworthy energy under the form of heat and power. This can contribute to saving energy (Pavlas, et al., 2009). One example is Payatas, whereby electricity is produced from methane gas (Serrona, Yu, 2009). Energy recovery is a very sustainable solution to Plastic Solid Waste since plastics have a high calorific content and embodied energy. Cement kilns and fluidized beds are utilized to recover energy from PSW (S.M. Al-Salem et al., 2009). 2.9.2 Composting Composting is a natural process that turns organic material into a dark rich substance. This substance, called compost, is a wonderful conditioner for soil. It is the decomposition of the organic fraction of waste to produce a stable product such as soil conditioners and growing material for plants. Composting can save money for transfer of waste to landfill Composting is found to be the best way to deal with organic types of waste generated (Narayana, 2009). In fact, for solid waste which have a high moisture content and low calorific value, for example: food wastes and greenscaping wastes, aerobic composting is the best method for managing this waste . ( Narayana, 2009). 2.9.3 WASTE REDUCTION Refillable amenity dispensers can replace soap, lotion, shampoo and conditioner bottles in hotel guest rooms. In Food and Beverage they can purchase large tin butter and refilling in small porcelain pot rather than to buy very small butter with smaller plastic container They can use Beverage Dispenser rather than can .They reduce waste, slash operating costs and save time. Housekeeping managers save staff time when they buy highly concentrated cleaning supplies. Engineering managers cut waste and increase productivity when they switch from incandescent lights to fluorescent or LED bulbs. Fluorescent bulbs last five times as long as incandescents and LEDs operate twenty-five times longer. Modular mattresses allow hotels to replace just the mattress tops, not the rest of the units. They extend the seven-year average life of hotel mattresses by five to ten years. Hotel restaurants reduce waste by using washable table cloths and dinnerware, reusable coffee filters and by providing condiments in bulk dispensers. Hotels can eliminate bottled water waste by using filtered water. There are many more waste prevention strategies that hotels could deploy, such as: eliminating unrequested newspapers; requiring documents to be printed on both sides of the page and with a smaller font and margins; asking hotel suppliers to reduce excess packaging; and having staff use permanent mugs and cups, rather than disposables. The old furniture and the bed with the bed sheet can be donated to the infirmary institutions for reused and at the same time their CSR increases. Recycling Products with minimal packaging can be ordered. Do grass cycling with the grass from the lawn. Stop providing disposable mugs for example, buy company mugs. Buy durable towels, napkins, etc. Encourage the guests to return the reusable products. Introduce the waste prevention programme to the guests. (ecogreenhotel, 2009). 2.9.5 . Environmental Management Systems Environmental management systems (EMSs) provide a framework that can help organizations incorporate tools such as cleaner production. EMSs involve the achievement of environmental goals through the management of environmental aspects in a consistent way. Environmental goals ,policies ,measurable objectives are set by the organisation and achieved through the control of operations. Waste minimization can be an Environmental Policy and objective set is less than 2% of Solid Waste Generation or Zero Waste 2.9.6 EIA Guide Line For Proposed Coastal Hotel Projects ,July 2004 In 2008, some 44 EIA licences were granted of which 12 (27% ) were issued to land parcelling and 8 (18% ) were provided to coastal hotels and related works There is an increase of hotel in our coastal region and an EIA is requires under section 15 of the EPA 2002 for the coastal hotels .Under section 3.7 of the EIA guideline ,July 2004 ,for each impact the section should state steps to avoid or reduce it ,for example ,is as follows :Source ,Type ,Generation ,,Collection and disposal of solid wastes One EIA report for Proposal for the Construction of new Hotel at Tamarin Medine Ltd had been verified and found that that the following statement has been made Waste generated from the kitchen and accessory services if not properly managed may cause direct impact on the surrounding .Indirect impacts may be caused by proliferation of rats ,insects and emission of bad smell (EIA Report ,2009 -Ministry of Environment and N.D.U.) 2.9.7 Impact Mitigation Measures Hotels will be committed to appropriately manage its solid wastes. As much as possible ,solid waste wastes will be sorted for its different components. Biodegradable waste will be composted .Other waste will be kept in sealed bins located in the back house prior being carted away by licensed companies .Measures for waste management to be implemented are as follows : Sort out wastes at source (glass, paper, biodegradable substances ,metals, cans Compost garden green waste and kitchen waste Provide special bin for disposal of batteries ,cartridges ,bulbs etc (EIA report Tamarin Medine Ltd ,2009) 2.9.8 Environment and Health Waste is unsightly and malodourous, polluting land, air and water, clogging drainage systems, posing serious public health risks, and restricting potential land use The burning of garbage releases smoke and hazardous substances. Leachate from the waste can contaminate soil, surface water and groundwater. Mosquitoes that can carry dengue fever as last year this disease recur. Mosquitoes breed in fresh water from accumulated rainfall in cans and bottles .Disease vectors such as mosquitoes, flies, cockroaches and rodents thrive on solid waste Workers often do not use safety equipment such as facemasks, ear plugs, gloves and proper footwear, and there is a need for education about health and safety issues 2.9.9. Economic Waste recycling can reduce waste disposal costs for local authorities by extending the life of landfills, reducing the need to invest in transport vehicles and equipment, reducing vehicle operation and maintenance costs, and reducing fuel consumption for transporting waste Businesses are provided with cheap raw materials. In Mauritius some hotels are used recycle materials such as the plates make of glasses ,chairs, kitchen waste use for composting and used for gardening .Thus the use of recycled materials reduces the need to import raw materials, meaning that less money is spent on foreign currency. RESEARCH METHODOLOY 3.1 Research Methods Information was gathered using a variety of methods to gain a better understanding of the situation, issues, perspectives and priorities. The primary data will be obtained by applying the following methods namely Interviews , Site Visit for Observations ,Email of Survey Questionnaires to the selected Hotel The secondary data will be obtained by reviewing the literature obtaining from the goggle scholar ,University of Mauritius Library Search ,Publications ,,Magazine Articles and Resent News .Some information will also be obtained from the www.lexpress.mu -Newspaper LExpress 3.2 Document and Literature Review Literature concerning solid waste management in hotel industry was reviewed. Documents were collected from various sources such as universities, industry associations, foreign agencies, government institutions ,AHRIM ,Books ,Magazine Articles ,Publications ,Present News ,research scholar using goggle and statistic office ,Ministry of Environment and National Development Unit ,Ministry Of Local Government ,Solid Waste Unit 3.3Interviews Interviews will be conducted with the Small ,Medium and Large Hotels , To learn about the Hotel Solid Waste Management (HSWM) program, I will interview staff mainly the Maintenance Manager ,Quality Assurance Manager , Health and Safety Officer ,the Head of Restaurant ,Chef Cook ,Food and Beverage Manager ,Executive Housekeeper from those selected hotel Successive conversations with the staffs will be helpful for gaining a better understanding of the issues that emerged. An initial set of questions will be prepared as per our Survey Questionnaire Appendix I in advance and additional questions were asked as the interviews will be conducted. This site visit interview will be appropriate for our mini project According to Tourism Welfare Fund Authority and AHRIM the following hotels are classified as HOTEL SIZE ROOM RANGE NO OF HOTELS FROM LIST SAMPLE SIZE SMALL 1-50 61 61 MEDIUM 50 100 34 61 LARGE >100 38<