Weight loss systems

Introduction Obesity is one of the major health problems in the world. This problem occurs due to a variety of reasons, one of them being the diet of the affected person. Although a balance of a check on the causes of obesity is required for a person to lose weight, this paper focuses on the dietary approaches to weight loss.Advertising We will write a custom research paper sample on Weight loss systems specifically for you for only $16.05 $11/page Learn More Weight loss system Most obese people struggle the whole of their lives trying to lose weight due to application of ineffective weight loss systems. These systems are mostly ineffective due to the little emphasis they put on dietary weight loss methods. This is because, most obese people have a consumption problem and thus for a weight loss programme to be effective, dietary methods should be highly considered and the client must ensure that he/she abides to them. In order to effectively shed off wei ght, it is necessary to watch what one eats. This is as opposed to the common belief that some diets like weight watchers and the Atkins are able to make a person lose weight effortlessly. Watching one’s diet is necessary in order to ensure a long term effect on the weight and health of the client. Highly fatty foods as well as sweets and soft drinks should be avoided as much as possible (Kalat, 2009, p. 314). The client should also ensure that he/she only eats when driven by hunger. This is as opposed to some consumption habits in some people which are driven by cravings, the good taste of food, depression etc. Such people are highly likely to have unhealthy weight and they are also likely to have a problem obeying weight loss programmes. If the client is such a person, he/she she will be in dire need of a therapeutic intervention to help in changing his/her motivation to eat and the system will easily help him/her. In addition to the diet, there is need for the client to ma intain a positive attitude towards the weight loss system. The client should have faith that after applying the suggestions of the system, he/she will definitely lose weight. This mental state is very important since it controls the secretion of hormones which could be very substantial in helping the client to lose weight. Furthermore, eating, drinking and their satiation effects are depended on a person’s psychology. If a person believes that he has to take three pizzas before he is satisfied, he will most likely not be satisfied after taking one pizza (Kalat, 2009, p. 544). It is therefore apparent that psychological control is essential in a weight loss system. In summary, a weight loss system should be aimed at helping the client control his/her bad eating habits, suggesting healthy diets that he/she likes and helping him/her control his/her psychology in relation to eating habits.Advertising Looking for research paper on health medicine? Let's see if we can help yo u! Get your first paper with 15% OFF Learn More Evaluation of the weight loss system The weight loss system discussed above is bound to achieve effective results due to the following reasons: the programme addresses a number of eating habits that are responsible for weight gain in most obese people and thus if an obese person or a person wishing to lose weight follows the guidelines of the programme obediently, the programme is bound to achieve its objectives. Secondly, the programme addresses a number of factors which may make a client fail to observe its guidelines well (Glenville, 2010, p. 1). This enables people to be aware of the possible factors that may hinder them from achieving their desirable weight and thus they are prepared to observe the guidelines of the programme even in hardships. The system is bound to have a permanent effect on the person who applies it because it teaches skills to help the person wishing to shed off weight skills to maintain weight after applying the system. It is also realistic since it highly considers the taste of the person wishing to lose weight and thus its success can be guaranteed since the person will be, arguably, comfortable with the diet suggested by the programme (Iannelli, 2003, p. 1). I would highly recommend this programme due to its near assurance of weight loss and its characteristic sustainability. It is a good system which is likely to have no adverse effects on the life of the client and thus the client will comfortably lose weight. The programme can also be improved by incorporating the idea of exercise to its activities in order to help the client to incorporate a variety of weight loss efforts in the same system (Glenville, 2010, p. 1). Conclusion From the discussion above, it is apparent that a weight loss programme has to have three key components for it to be effective. These are diet control, psychological control and exercise. Although much emphasis is put on the control of a person†™s diet, exercises are equally important and a diet-based weight control programme is likely to have short term effects only if it does not incorporate exercises. In a nutshell, obese people wishing to lose weight should ensure that they cultivate a great deal of self control. Reference List Glenville, M. (2010). How to lose weight naturally. Retrieved from https://www.marilynglenville.com/ Iannelli, V. (2003). Weight Management Guide. Retrieved from https://www.verywellfamily.com/weight-management-guide-2632244Advertising We will write a custom research paper sample on Weight loss systems specifically for you for only $16.05 $11/page Learn More Kalat, J. (2009). Biological Psychology. United States. Barnes Noble. This research paper on Weight loss systems was written and submitted by user Matteo Gallegos to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Review of Related Literature of Volcano Tourism in the Philippines Essays

Review of Related Literature of Volcano Tourism in the Philippines Essays Review of Related Literature of Volcano Tourism in the Philippines Essay Review of Related Literature of Volcano Tourism in the Philippines Essay Review of Related Literature The travel and tourism industry is the world’s largest and most diverse industry . In a report of World Tourism Organization entitled International Tourism, it has pointed out the desire to standardize the definitions in the tourism industry throughout the world. This shows that tourism is an industry at its mature stage. Standardization has been a product of the big growth of demand for this industry. Meanwhile, studies show that there is a present shift of tourism growth in Asia. Asia has experienced a great increase in tourism for the past years. Southeast Asia, in particular has experienced the fasted growth in tourism. Tourism contributes significantly to 11 of the 12 countries that account for 80% of the worlds poor. Seven of these countries are in Asia, namely, Bangladesh, Peoples Republic of China, India, Indonesia, Nepal, Pakistan, and the Philippines. In fact, tourism in Asia is in a thriving condition. Since 1990, the Asia-Pacific region has become an increasingly important tourist destination, and it is the fastest-growing region for international tourism worldwide. The Philippines is trying to catch on with the key players of the Southeast Asian tourism, according to the World Tourism Organization (WTO) study. The double digit gain is attributed to growth of global tourism business; increase travel to the Asia Pacific region; and aggressive and sustained marketing of the Philippines through the WOW Philippines. The United States remained the top tourism source for the Philippines. Japan and Republic of Korea followed The figures are very promising. The Philippines reported that tourism products such as health, sports, nature and adventure, ecotourism, convention and business have been aggressively promoted by the Department of Tourism both in international and local tourism forum. In addition, new types of tourism products are continually being developed by the government in coordination with the private sector and local government units not only to attract more tourists but to promote a more quality tourism experience. The simple concept of tourism has transformed into many specializations such as sustainable tourism, peace through tourism†, poverty reduction through tourism and â€Å"nature-based tourism†. Furthermore, it has shifted from being a collective effort of the entire government to it being decentralized. And different studies have now embarked on focusing on these trends. Holistic Approach Holistic approach to developments has been greatly considered. Within this holistic approach are the concepts of ecotourism and sustainable development. This ‘general’ approach has been attributed to the Agenda 21 which was a product of the â€Å"Earth Summit† in Rio de Janeiro in 1992. In the said summit, also known as the United Nations Conference on Environment and Development, the concept of sustainable development – a development that meets the needs of the present without compromising the ability of the future generations to meet their own needs- was introduced. Within the scope of the said summit, are the principles for guiding action on environment and development. Since then, developments have geared towards addressing the social, economic and environmental dimensions of sustainable development. Ever since, these outlook on developments have been considered. Safeguards for environmental protection and cultural sensitivity should be developed and enforced, together with effective land use planning, zoning, and regulation. Most importantly, a sensitive balance between destination marketing and destination preparedness needs to be maintained. Studies have assimilated and promoted such perspectives. In a joint publication of WTO, the World Travel Tourism Council, and the Earth Council entitled: â€Å"Agenda 21 for the Travel and Tourism Industry† practical steps that governments and private tourism companies can take to implement the goals of the Rio Earth Summit and make the future of the tourism sector and our entire planet more sustainable. For example, in China similar approaches have been taken into consideration as it explores the relationship between development and conservation. In a paper on the mentioned perspective, said that both conservation and development, if working harmoniously together, lead to the best approach.. Eco-tourism One aspect of tourism which has greatly been considered is eco-tourism. As climate change guilt among tourists grows, many tourist attractions are touting their environmental credentials in an effort to cash in on the eco tag. We define nature-based tourism as the segment of the tourism market in which people travel with the primary purpose of visiting a natural destination. If we were to draw an imaginary line through the tourism industry, with one side (the smaller side) representing sustainable tourism and the other side representing non-sustainable tourism, then nature-based tourism and cultural tourism, etc. would span the divide. We equate ecotourism with nature-based tourism that falls on the sustainable side of the line, where impact on the local environment and human communities is low, direct financial benefits accrue to conservation efforts and the local communities, there is respect for local cultures and needs, and the experience builds environmental awareness. As the demand for tourism grows, the notions for eco-tourism sometimes drift away from its original goals. Studies have been conducted on eco-tourism which aims to standardize its goals purposes. For instance, a study has pointed out the simplistic understanding of eco-tourism as the overlap between nature and sustainability. Ecotourism projects must go beyond prevailing notions of the overlap between nature tourism and sustainable tourism(1) to encompass the social dimensions of productive organization and environmental conservation. Ecotourism must do more than create a series of activities to attract visitors, offering them an opportunity to interact with nature in such a way as to make it possible to preserve or enhance the special qualities of the site and its flora and fauna, while allowing local inhabitants and future visitors to continue to enjoy these qualities. They must also establish a durable productive base to allow the local inhabitants and eco-tourist service providers to enjoy a sustainable standard of living while offering these services. These trends have been monitored by organizations such as WTO. A lot of studies have been conducted being able to go into great new heights in understanding and implementing the views on tourism. Studies on the tourism industry have indeed brought more light on the once simple notion of tourism as the act of travelling. Its complexity has brought up studies on specialized areas in different and diverse settings. Volcano Tourism Volcano tourism although have long been an industry, have not been a popular study. This could be attributed to the nature of volcano tourism, which is very specialized. But nevertheless studies about it have been considered. Countries have greatly dealt with specializations of their tourism industries. And volcano tourism has been harnessed by countries that have sufficient resources. El Salvador for instance has mentioned in their National Plan of Tourism 2014 the importance of specializing tourism by identifying the country’s strength. â€Å"It turns out interesting to develop a supply of specialized nature that leans in identifiable and competitive advantages. The United States and European countries constitutes the main markets of reference in the international scope for the nature tourism. .. it requires a strategy of innovation and diversification Within the framework of the thematic tourism of nature he is feasible to differentiate diverse slopes †¦volcano tourism, the scientific tourism, the photographic tourism, agroturismo, ornithological tourism, etc â€Å" Some papers done in China which dwells on such area of interest are: â€Å"Research on Volcanic Tourism Resources and Their Development and Utilization† and â€Å"The Development of Volcano Tourism Resources and Ecological Conservation in Zhanjiang†. Both papers discuss the role of volcano tourism resources on the success of the proposed development of eco-cultural tourism. Through such papers, this specialized form of tourism appends even more variables. Some key variables of volcano tourism are its volcanic resources, volcanic tourism resources, volcanic ecology, and volcanic culture. Thus volcanic tourism in the context of a holistic approach involves a wide spectrum of factors and issues. Furthermore, through these papers, one would have an overview of needs and possibilities of such developments. It is said that volcano tourism is a rare tourism resource. Author Guo Jinjie of Greenpeace China has pointed the value of the landscape features and geological structures volcanoes possess. This implies that developments around the vicinities of volcanoes are site specific as volcanoes takes many forms and natural features. Aside from the features of this natural wonder, the presence of different sectors which interacts with it has been noted as well. Volcanoes shape not only the Earth’s surface but also the course of human history. Eruptions have contributed to the downfall of civilizations, changed the course of wars, and, more frequently, destroyed whole cities killing thousands of inhabitants. On the positive side, volcanoes make fertile lands that are the source of livelihood for numerous people all around the globe. One of the most interesting aspects of visiting a volcano is learning how its eruptions have affected the local people and their culture. Equally fascinating is to find out how the current population views the volcano: feelings run from pride to terror, depending largely on the frequency and character of the predominant eruptions. In itself, volcano tourism is very varied. The Volcanic Hazards Despite of the hazards volcanoes pose to life, studies show how people would prefer to stay within the vicinity of the volcanoes because of the great opportunities and potentials it renders. The USGS has pointed out the following reasons: fertile soils, geothermal energy, mineral resources, industrial products, business opportunities, recreation and tourism. It should be emphasized that the short-term hazards posed by volcanoes are balanced by benefits of volcanism and related processes over geologic time. Thus has led to even more study about its hazard in the view of keeping volcanic areas ‘safer’. Moreover, any development should consider a lot of things other than profit. In an article, it pointed out that the positive thing is we get people outdoors, appreciating the spectacle of nature. The downside is people sometimes get taken to the wrong place at the wrong time. Volcanic hazards are crucial elements to consider in any development around volcanic vicinities. Much has been studied about the hazards of volcanoes around the world. Government organizations like the U. S. Geological Survey (USGS) as well as the Philippine Institute of Volcanology and Seismology (PHIVOLCS) have conducted various studies about the natural hazards of volcanoes. The unique relationship between human settlements and volcanoes has been grounds for the researches done. There are many discussions in the geophysics literature of the types and nature of volcanic eruptive behavior. In the social science literature there are discussions of public education strategies for hazards, controlling access to dangerous locations and evacuation systems. Key techniques have been explored with regards with human safety. Three critical social management techniques are commonly described: public education, access controls and evacuation systems. Furthermore, research has been done on areas where the volcanic hazards and tourism converge. In an article, it tried to highlight that tourism industry should be given more attention when it comes with disaster management. Tourism and natural disasters are not commonly associated, but they some-times have geographical congruence. An examination of the 1980 eruption of Mount St. Helens and the 1985 East Kootenay forest fires reveals how tourism factors fit the general model of natural-disaster planning. Evidence suggests that tourism should be given more attention in disaster planning. A study had shown the key role of a multidisciplinary approach in reducing the social impact of volcanic hazards through assisting communities, organizations, and individuals following an eruption and, importantly, during quiescent periods. Meanwhile another paper looks into the capacity of resilience of traditional societies and the concurrent degree of cultural change rely on four factors, namely: the nature of the hazard, the pre-disaster socio-cultural context and capacity of resilience of the community, the geographical setting, and the rehabilitation policy set up by the authorities. These factors significantly vary in time and space, from one disaster to another. Vulnerability of communities to such hazards has also been studied. In one paper, vulnerability is discussed relative to psychological factors namely: sense of community, coping style and self-efficacy) is used to investigate this issue. BIBLIOGRAPHY: Agence France-Presse, Southeast Asian Toursim Industry Going for a Greenerimage, Inquire- Business, July 10 2008. Cezayirli, Gulfer. Fast-Growing Asian Tourism Should Enlist Help of the Urban Poor. Manila, Philippines: ADB, 2003 Chuck Y. Gee, International Tourism: A Global Perspective. ; Chuck Y. Gee, International Tourism: A Global Perspective, (2007) David Barkin, Ecotourism: A Tool for Sustainable Development (Mexico, 1996). Gulfer Cezayirli, Fast-Growing Asian Tourism Should Enlist Help of the Urban Poor (Manila, Philippines: ADB, 2003). Guo Jinjie, The Development of Volcano Tourism Resources and Ecological Conservation in Zhanjiang, Greenpeace China (2005). Integrated Rega Technology Utilization for Eco-Tourism Parks Development Baron Village, Yogyakarta, (National Technical Experts (P. T. Chazaro Gerbang Internasional), 2004). Jinjie; Rosaly Lopes, The Volcano Adventure Guide (U. K. : Cambridge University Press, 2005). Lopes, Rosaly. The Volcano Adventure Guide. U. K. : Cambridge University Press, 2005. Sanjay Kumar Verma, International Association of Tourism Co-Operatives, in Cooperatives and Tourism : An Asian Perspective (Cartagena (Colombia): 2005). Verma, Sanjay Kumar. International Association of Tourism Co-Operatives. In Cooperatives and Tourism : An Asian Perspective. Cartagena (Colombia), 2005.

Class discussions Assignment Example | Topics and Well Written Essays - 500 words - 4

Class discussions - Assignment Example Whereby, Straight line method, allow property, plant and equipments to be depreciated on a uniform basis. On the other hand, declining balance helps to determine the value of an asset whereby; the present value of depreciation is normally lower that the past values (Financial Accounting Standard Board, para360). On the contrary, unit out method utilizes units of assets as a base value rather than periods that an asset had undergone via depreciation. Therefore, this indicates that accountants utilize different valuation methods to come up with a fair and true value of an asset (Financial Accounting Standard Board, para360). Normally, accountants determine the net realizable values of property, plant and equipment by estimating its future benefits. This means that accountants should use different methodologies and techniques because some assets vary from time to time depending on their nature (Financial Accounting Standard Board, para360). However, accountants should not utilize different methodologies and techniques to prepare misleading information but rather they should use different methodologies and techniques to prepare information that reflects the true value of an asset. Therefore, it is ethically right to use different methodologies and techniques to determine the true value of an asset. On the other hand, it is ethically wrong and contrary to the accounting conventions to prepare information that may mislead users of accounting information (Financial Accounting Standard Board, para360) Intangible assets involve all those assets that do not have a physical existence, such assets include; good will, patents, copyrights, licenses, trademarks franchise to mention just but a few (Financial Accounting Standard Board, para350). According to FASB intangible assets should be valued at their fair value whereby, commercial substance received should be added or subtracted during valuation. Additionally, all intangible assets that were purchased separately should

Planning Science Lessons Essay Example | Topics and Well Written Essays - 1500 words

Planning Science Lessons - Essay Example Students must also do the following: ".demonstrate an awareness of how scientific evidence is collected and are aware that scientific knowledge and theories can be changed by new evidence" "describe how and why decisions about uses of science are made in some familiar contexts" "demonstrate good understanding of the benefits and risks of scientific advances and identify ethical issues related to these." Students should be able to address these issues better if they are able to argue and support their points. While learning how to do this, students must be aware that their arguments must have a clear goal. Thus, the teachers need to make sure the students are taught how to approach this when doing argument lessons and combining them with science lessons. Using argument to teach science should also help to effectively stimulate the students since most students enjoy debating, and this enjoyment usually makes the learning much easier. Learning how to argue scientific concepts is an impo rtant concept for students to learn because science is based on facts; therefore, students must use facts to back up their arguments and prove their points. ... In order to stimulate thought-provoking questions that have to do with science, teachers need to make sure that they use open-ended questions or statements while allowing the students to interact in groups. Therefore, Shakespeare's book demonstrates fantastic concepts and lesson ideas that will help get students interested in learning about science, and to help them adequately learn science so that they can meet and pass expectations in the subject. The lesson plans and ideas offered help to stimulate student thought and critical thinking. In the researcher's opinion, this is a very effective book, and can greatly assist teachers with getting their students interested. Science has always rated as one of the more difficulty subjects for teachers to teach, simply because of lack of resources, and many times, because of lack of student interest. However, by using Shakespeare's approach of asking questions and getting the students ready to participate in a discussion by argument, it should be easier for the teacher to both capture and retain the attention of the students. This book is well formed and would help the UK science student gain a better understanding of the concepts of science t hrough critical thinking and argument. These lessons could truly help many UK secondary students prepare for the debates and other arguments that may come to light when they are in college. Thus, this practice will not only help to develop their understanding of science, but it will also help to develop their critical thinking skills. Rosalind Driver Rosalind Driver's book Making Sense of Secondary Science was inspired by the fact that she understood many students had a lack of understanding regarding the

Accounting and management Essay Example | Topics and Well Written Essays - 1250 words

Accounting and management - Essay Example Wages have increased by almost by 17%, electricity expenses have gone up by 11%; a similar increase has been experienced for accountant charges. Single digit increases have been witnessed by expenses on rent (9.09%), insurance premium (5.66%), and telephone bill (6.25%). The most distressing deviation has been suffered by the component of sundry expenses, by an abnormal amount of 40%. This points out to the fact that the company does not have adequate control on money flowing out in minute amounts. It has spent in necessary amounts that have resulted in the sundry expenses surging so high. The high sundry expenses can have another implication as well. There might be corruption in the system and the employees take undue advantage of the same. There needs to be sufficient control on the expenses as revealed by the analysis. Samuel Pepys needs to carry out adequate research before he embarks on the preparation of annual budget. The company had actually exhibited operational efficiency by garnering a higher sales volume than was budgeted. However, all of that achievement got subsided by the enormous costs incurred by the company. Use of accessories like telephone and electricity must be regulated and used as needed. Unnecessary wastage of costly resources must be avoided. Methodical accounting of all expenses must be carried out and reviewed on a periodical basis so that the purpose for which a cost is occurring gets effectively monitored. The management should initiate proper steps to ensure that they can check the adverse labour rate variance and material cost variance. Though the actual sales has increased from the budgeted sales, yet because of the increased expenditures, the company’s actual profit is lower than that of the budgeted profit. So, to check the excess expenditures proper steps are recommended to the

Review of the ball and brown study

Review of the ball and brown study With the rise of multinational companies and the rapid growth of transnational investments, there has been an increasing demand for an empirical evaluation of accounting income numbers. This is a broad area of research that originated with the seminal publication of the Ball and Brown study(1968).The literature has grown rapidly, with over 1,000 published papers in leading academic accounting and finance journals in the past three decades (Kothari,2001).However, several accounting experts assert that there are some weaknesses in the research of Ball and Brown. Meanwhile, critics argue that their empirical evaluation contributed to the positive accounting theory that revolutionized accounting literature in the late 1970s. The purpose of this essay is to introduce the strengths of Ball and Browns paper and identify its influence on the development of accounting. This essay will argue that the limitation of the paper is not serious, but its advantages are very significant. First, argume nts for and against the empirical research are discussed. Then, an evaluation is explored .Lastly, a conclusion is presented. 2. The weaknesses of the paper Providing empirical evidence to ascertain whether accounting numbers contain or convey information about a firms financial performance was the major motivation that led to the research of Ball and Brown (1968). They pioneered capital markets research in accounting. However, their study still has some weaknesses. 2.1 Unreliability As a potential limitation of their studies, the reliability of their results depends on the sources of information. Although we are not disputing the reliability of the said sources, they should be investigated. Research should be conducted to document various types of institutions. According to Zhang (2007), the selection of the sample did not include companies meet the following four conditions. The first one is the failed company. The second one is a company whose financial year does not end on the 31st of December. The third one is the company that is not recorded in the CRSP database of stock price research centers. It also includes the young firm that is not described by the Wall Street Journal. Given those situations, the generality and reliability of their results may be reduced. 2.2 Limitations This research firmly establishes that earnings reflect some of the information in security prices. However, this early research did not perform statistical tests comparing alternative performance measures, considering that the primary concern was to ascertain whether there is any overlap between the earnings information and the information reflected in security prices. In the 1980s, several studies statistically compared stock returns with earnings, accruals, and cash flows (Rayburn, 1986). Aside from providing a formal test, the previous research used a relatively crude measure of cash flow. The succeeding studies used more sophisticated expectation models to isolate accurately the unexpected components of earnings, accruals, and cash flows, given that returns in an efficient market only reflect the unanticipated components (Livnat et al., 1990).ListenRead phonetically 3. The strengths of the paper Although the weakness of this paper is obvious, the design of variables and the results of the test have made outstanding contributions to research of accounting income. 3.1 Ingenious design of variables After identifying the research themes, Ball and Brown selected the most representative accounting income numbers to measure the information content. Considering that shareholders are more concerned about EPS and net income, Ball and Brown used them as variables. To determine the information content of the accounting income, they used market efficiency hypothesis and the capital asset pricing model as references. According to the efficient market hypothesis, the authors maintained that observable stock price is fluctuant and linked with information. This can mean that accounting income numbers are useful. The key to determining the relationship between accounting income and stock price is to distinguish the security prices of a particular company as well as all the other companies. Therefore, the authors built two models of market expected return to examine how the market reacts to accounting income numbers. Ball and Brown separated factors that affect earning into two different kinds: specific factors and system factors. System factors affect all companies, thus, the surplus of one company and other companies can be linked with each other. If the link is suitable, then stability can be shown using a fixed function, enabling us to achieve the income conditional expectation of one company based on other companies data. Thus, changes in the unexpected surplus of earning can be estimated by calculating by the changes in both actual income and conditional expectation. The authors defined the difference as the gain of current information. At the same time, they assumed that the changes in policy and corporate have been enacted before the first estimation. Thus, the influence of macroeconomic and policy changes can be estimated jointly. The authors initially used the Ordinary Least Squares (OLS) to estimate the linear regression coefficient and intercept of samples annual income changes and average income changes. Secondly, the changes in the market income average were used as independent variables and included in the regression model to calculate the expected value of income changes. Finally, the changes in the value of unexpected earnings (prediction residual) referred to the actual value of the earnings change minus the change in earnings expectations. Therefore, market effect was removed from the estimation of expected surplus, which means the authors did not take system factors into account. Similarly, the factors affecting the impact of no stock or stock returns can still be separated into two factors: system factors and specific factors. First, the authors used capital asset pricing model to separate the system factors and from non-system factors, then calculated the deviation of actual rate return and expected stock return. Secondly, Ball and Brown calculated the companys stock return residuals (abnormal returns). Given that markets are efficient, stock prices will adjust quickly and effectively about the new information, so residuals can show the impact on stock prices of new information. To test the validity of statistics, Ball and Brown used an alternative model- naive model. In this model, an alternative variable is the expected surplus for last years actual surplus. The naive model does not eliminate the market effects, but verifies the earnings per share targets. 3.2 Remarkable results This paper distinguished expected changes and unexpected changes in accounting incomes to estimate the abnormal return and changes in unexpected accounting incomes. In addition, it theorized that when the surplus prediction error is negative, it is both advantageous and disadvantageous. This paper presented the hypothesis that if the accounting income numbers could be linked with stock prices, then the announcement of accounting income numbers could result in changes in the stock returns. In the empirical test, the authors defined the month of annual report as 0, API representing the abnormal performance index of month M. In the process of calculating the API, the changes in unexpected earning are first separated into two groups (positive and negative), and then all samples are calculated together. Ball and Brown thought that if accounting income is related to stock returns, it can be assumed that if the changes in unexpected surplus are positive, then API is larger than 1 ; if they are negative, then the API is less than 1. In the combined sample, API is close to 1. Ball and Brown thought that annual income report can provide new information; however, it cannot be transmitted in time, because most of its content comes from various sources (interim report and non-accounting information, annual accounting report is only one of them) .The authors also found that after the announcement of the annual report, API has a tendency to drift on, that is, revenue projections residual error signal and the relationship between stock returns in the annual report may be continued for two months. After analysis, which may be caused by the transaction costs, and excluding the impact of transaction costs, the market reaction to the numbers tends to be unbiased. 4. Evaluation At first glance, one weakness of this empirical research is the limitation of the sample which may decrease the generality and reliability of the results. However, the selection of the sample was similar to the tests used in related literature, which could lead to consistent results if used the same way on other samples. The weaknesses of the paper also include the limitation of the statistical tests. Nonetheless, it had a significant impact on later research. Ball and Brown (1968) provide compelling evidence that there is information content in accounting earnings announcements. In the meantime, they correlate the sign of the abnormal stock return in the month of an earnings announcement with the sign of the earnings change of a certain firms earnings in a previous year earnings. Starting with Ball and Brown (1968), many studies used such association with stock returns to compare alternative accounting performance measures, such as historical cost earnings, current cost earnings, residual earnings, operating cash flows, and so on. Circumstances similar to those that facilitated the Ball and Brown (1968) study also contributed to Watts and Zimmermans positive accounting theory that revolutionized the accounting literature in the late 1970s (Watts and Zimmerman, 1979). As Watts and Zimmerman (1986) po int out, most accounting research since Ball and Brown (1968) has been positive, and the role of accounting theory is no longer normative. Ball and Brown (1968) heralded the positive-economics-based empirical capital markets research in the late 1960s.Concurrent developments in economics and finance constituted the theoretical and methodological impetus to the early capital markets research in accounting. This historical detour exploring the forces that shaped the early capital markets research has positive pedagogical externalities, particularly for guiding new researchers. Seasoned researchers can skip over portions of this section without losing continuity. In addition, this paper analyzes the insufficiency of theoretical studies using empirical testing to find out whether the accounting income numbers are useful. It initially provides reliable evidence that stock markets can influence annual reports. Then researchers began to do a lot in reflect of stock market. Furthermore, the method used is also applicable to a large number of accounting and financial issues, including dividend announcements, earnings announcements, mergers and acquisitions, and investment spending. 5. Conclusion This essay has discussed the weaknesses and strengths of the empirical evaluation of accounting income numbers by Ball and Brown (1968). Although this research has some limitations, the merits far outweigh the disadvantages. It preceded the positive-economics-based empirical capital markets research of the late 1960s. Concurrent developments in economics and finance constituted the theoretical and methodological impetus to the early capital markets research in accounting. Therefore, it is suggested that this research plays a great role in the development of accounting .In this essay, only a few strengths are mentioned; the ways of putting these benefits into practice need further exploration.

The Need for International Labor Standards Essay -- Economy Economics

The Need for International Labor Standards "The statesman, who should attempt to direct private people in what manner they ought to employ their capitals, would not only load himself with a most unnecessary attention, but assume an authority which could safely be trusted, not only to no single person, but to no single council or senate whatever, and which would nowhere be so dangerous as in the hands of a man who had folly and presumption enough to fancy himself fit to exercise it" (Smith, 1776: 456) Introduction There is no question that the combination of the free market and rapidly advancing technologies has integrated the world economy to a level unsurpassed in history. In the quote that begins this chapter, Adam Smith asserts that government intervention in this free market is not only disruptive but also dangerous. However, it is essential that market forces be directed in a manner that is beneficial to working people as well as the owners of large capital interests. Countries that habitually ignore labor rights should not be permitted to enjoy unfair trading advantages at the expense of their workers. Although Smith feels that governmental or supragovernmental intervention is harmful, it is essential that the rapid growth of free markets be tempered with compassion for those who are fueling this expansion. While there are a great multitude of organizations and laws that protect the interests of corporations, there is very little to protect the world’s working people. Smith, being an economist, is content to merely look at the macroeconomic picture without examining the human side of the situation. It is my thesis that the United States should make functioning and enforceable labor standards an integral part o... ...titution. http://www.ilo.org/public/english/overview/iloconst.htm#pre Regional Employment Prograe for Latin America and the Caribbean. 1978. Employment in Latin America. New York: Praeger Publishers. Ramos, Joseph R. 1970. Labor and Development in Latin America. New York: Columbia University Press. Smith, Adam. 1976. [1776]. An Inquiry Into the Nature and Causes of the Wealth of Nations. Indianapolis: The Liberty Fund. U.S. Tariff Act of 1930. 1999. http://www.ita.doc.gov/import_admin/records/apo/title7.htm Van Grasstek, Craig. 1999. "Labor Rights." In Miguel Rodriguez Mendoza, et. al. 1999. Trade Rules in the Making. Washington, D.C.: The Brookings Institution. World Trade Organization. 1999. The WTO Agreements. http://www.wto.org/wto/inbrief/inbr03.htm World Trade Organization. 1999. The WTO in Brief. http://www.wto.org/wto/inbrief/inbr00.htm

Hurricane Katrina- a Natural Disaster

Did you know that a hurricane is basically a small tornado? When warm air and cool air collide over a large water source such as a sea or ocean, a hurricane is made. Hurricane Katrina just happened to be the second largest hurricane in United States history. Being formed in the Caribbean Sea, it was at first a category 1 hurricane. It gained strength in the Gulf of Mexico, placing it's rank at category 5. After hitting Louisiana at it's highest peak, it decreased to category 3.Winds at 120 miles per hour and waves as tall as three stories high put together the most horrifying event ever known to Americans. During evacuation, many people fled to a safe area in search of shelter. Texas was one place that most people went to since they welcomed them more than any other state. However, after the victims got there, crime soared and Texans had no way to control or deal with so much crime. Because of this, it is very unlikely that Texans will welcome victims with such hospitality next time. There was, however, a dome built to house the Katrina victims: the Astrodome.Even though the Katrina victims had so many places to go, some were forced to stay behind because of hospitalization, they were abandoned by their caretakers, a lack of transportation, e. t. c. Out of all areas that were hit by Katrina, New Orleans suffered the most damage. 80% of the city was flooded. About 204,000 homes were either damaged permanently or temporarily and more than 800,000 citizens uprooted from New Orleans. The population shrunk to 75% of it's original population. The number of homeless people doubled to 12,000 people within two years.Experts have estimated that it will take 8 to 11 years for New Orleans to fully recover from Katrina. Most people think of hurricane deaths as direct, but in reality, deaths caused by hurricanes are mainly indirect. Some examples of indirect deaths caused by Katrina are suicide, illness, murder, starvation, and dehydration. Mental illness and tragic sufferin g can lead many people to suicide. Lack of medical care can lead to infection or weakness, causing more deaths. Because of lack police force, crime rate and murder was at it's peak.Since there was no way to access food overseas or through land, starvation and dehydration was very common. During and after Hurricane Katrina, the economy crashed. There was an estimated $200 billion worth of economic damage. Not only did the prices for gasoline, oil, and other chemicals increase, but there were shortages in many areas all over America. The failed economy in America also upset the economy internationally. India, Iran, Russia, and Cuba were just some other countries affected by the international terror. Oil was the part of the economy that was affected the most.There were about 580 reports of oil, petroleum, and other hazardous chemical spills. Only one of these spills alone would release about 1 million gallons of oil. Because of this, they had to reduce oil use greatly to have any remai ning at all. Another reason is that 60% of oil imports traveling through the Gulf couldn't get through. In consequence, the Department of Energy was forced to release 30 million barrels of emergency oil. Through all of these disappointments, there is some pleasure caused by Hurricane Katrina. It caused the construction of of innovation funds.In time, the areas hit by Katrina were renovated and the most beautiful that they've ever been. There was also an international hurricane awareness introduced by Katrina. Other countries and America now know to be more prepared for future hurricanes similar to Katrina. It also created the ability to redevelop land using more modern technologies. The land hit today has the most advanced technology in the country. Even though Katrina has had some good outcomes, it was overall horrid. It has affected America and the rest of the world in sad, cruel ways.Thousands of people died, others were relocated, supplies were minimized, and it took people year s to recover from their experience. â€Å"not just a disaster of nature, but a breakdown of government. † The words of Barack Obama, current President of the United Stated. Seven years have passed by, and since 2005, America had made great progress. Besides the very few places and people that are still recovering, it is almost as if these horrid times have never existed. But even though damage has almost gone away completely, we will always remember the damage and hardships that were due to Hurricane Katrina: a natural monster.

Case Study for Emotional & Retional Manager Essay

In philosophy, rationality is the characteristic of any action, belief, or desire, that makes their choice a necessity. It is a normative concept of reasoning in the sense that rational people should derive conclusions in a consistent way given the information at disposal. It refers to the conformity of one’s beliefs with one’s reasons to believe, or with one’s actions with one’s reasons for action. However, the term â€Å"rationality† tends to be used differently in different disciplines, including specialized discussions of economics, sociology, psychology, and political science. A rational decision is one that is not just reasoned, but is also optimal for achieving a goal or solving a problem. Rational Manager Character analysis: Irrational and illogical management causes untold losses every year all over the world. Managers are paid to make logical, financially viable decisions and solve problems using good judgment to facilitate the smooth flow of the operation. Reasoning is an important process, which anyone can acquire by a short formal education. It is one of the most important factors in making rational decisions. The absence of conscientious, systematic problem analysis and decision making causes inefficiency and waste of resources. It also results in failure to set clear objectives and performance standards. Successful managers plan their meeting for optimal productivity. Meetings must be well organized and controlled; deviations from the agenda must not be tolerated. Operational meetings must be planned to inform rank and file. Suggestions must be solicited and duly studied. The definition of problem is â€Å"an unwanted effect, something to be corrected or removed†, that which cannot be solved before establishing its cause. Every problem, almost always, has only one cause. Problem solving must follow a logical process and careful analysis. It requires skill to apply theory to practice. A correct decision in one operation may prove to be less effective, even incorrect in another. The decision maker must be fully familiar with the operation, problem area and employees involved. Only correct and relevant information must be used in decision-making. Good managers always evaluate daily, the effectiveness of their decision to make corrections. Often, managers make the most convenient, but poor and costly decisions. Poor decisions may appear to solve a problem, but eventually the problem will reappear with more devastating repercussions. Young, inexperienced managers rely on technology, and conveniently forget (ignore) the importance of human factors like service standard, product quality, plate presentation and guest satisfaction, all of which cannot be quantified and must be fine-tuned constantly. A manager must know precisely the level of performance of all employees. In very large operations, general managers rely on division managers to make decisions on their behalf, and then provide guidance when incorrect reasoning was employed. Correct decisions can be made based only on facts. Problem solving and analysis are two entirely different processes. A problem indicates deviation from the standard, and usually a change of some kind causes it. In order to analyses a problem, seven steps are required: †¢ Established standards †¢ A problem is caused by a deviation from the standard †¢ The deviation must be identified, accurately located and described †¢ There is always something distinguishing about the deviation from the standard †¢ The cause of the problem is an unwanted change †¢ Possible causes are deduced from changes established †¢ The deviation(s) explains the cause(s) A problem may have several solutions. The decision maker must select the best which is linked to the scope of his/her experience. Here are the steps required to make a good decisions; Establish objectives, Classify objectives and prioritize Develop alternatives, Evaluate alternatives against objectives Select the best alternative Test alternatives (if possible) for possible adverse consequences Control adverse effects by taking affirmative action. Managers require standards to follow. If unavailable, they must develop them and seek the approval of their superior. Each problem must be solved individually. Several problems (related or not) cannot be solved simultaneously, and jumping from one to another may be an exercise in futility. If several problems exist, all must be prioritized and solved in sequence. Vaguely described and/or perceived problems cannot be solved satisfactorily. A common mistake is jumping to conclusions. Incorrect identification of a problem leads to wrong decisions, and eventually to a major crisis. Managers must be able to anticipate potential problems; promoting a line worker to a supervisory position requires due diligence. The background of the individual must be checked thoroughly, and his/her decision making skills verified before the promotion. RATIONAL VERSUS EMOTIONAL DECISION MAKING (3) Human brain researchers have determined that the more that is on one’s mind, then the more likely one will make an emotional decision rather than a rational one. Could this provide an explanation why so many decisions by managers and employees continue to seem irrational? As background, the brain researchers conducted an experiment asking people to memorize a series of numbers in sequence ranging from two to seven numbers. After given their numbers all the individuals had to do was walk down the hall to a room and write the numbers down. But there was a catch. As the subjects walked down the hall another researcher interrupted them and offered a gift for participating of either a piece of chocolate cake or an attractive bowl of fruit. The results were surprising (and very statistically significant). Those with the least numbers to memorize chose the fruit whereas those with more numbers chose the cake. Why is this? The brain researchers have observed that the human brain has two parts: a rational deliberate section and an emotional one. The competition between the two is fierce. When the mind load is light, as with those people tasked to memorize only two numbers, their judicious mind ruled the healthy fruit was more appropriate than the high calorie cake. In contrast, when the brain is more filled with items, emotion wins over reason. Let’s put this finding into the context of today’s work world. How many managers are constantly juggling many priorities? All of them. You are too. For example, should I first reply to that e-mail, edit and finalize that paper due, phone that colleague, read that blog or twitter, or analyze that report? When one has these types of â€Å"to-do† items, as a decision is thrust upon them, it is not surprising the choice is an emotional one? As examples, our largest customer just requested a special service. Should we charge them for it? Our most unreliable supplier just missed another due date. Should we replace them with another supplier? You could debate each of those decisions either way. But if your mind is distracted with a dozen other priorities and no time to debate, it is conceivable the emotional brain section might overrule the rational one. Decisions deserve analysis. The margin for error is thinner these days, and what we deal with daily is more complex than a decade ago. The tools for business analytics have now become available for even the casual user. Read my article Why Will Business Analytics Be the Next Competitive Edge? If organizations delay becoming a culture for analytics and metrics then the quality of their decisions will jeopardized. Case Study:This case was happened in 2002 in one of Egyptian military factory, the production sector took a decision to buy a certain production machine for producing a very complicated work piece, and this work piece will be used in a military device. This machine is very expensive and also very accurate, so the chairman had to be sure that this machine will be suitable for the required work piece and also will achieve the accuracy required, in order to do so, the chairman stipulated a strange condition in the contract of the machine to accept it from the seller, this condition simply is the factory will never transfer the money of the machine to the seller unless the machine not only delivered and installed but also after producing the first required work piece, and this produced work piece must be applied to measuring tests and pass through quality control procedures which is according to the German Standards (DIN). The chairman asked the quality control manager to construct a full plan to apply the measuring tests, that plan must illustrate the team, equipments used, strategy and measuring operations, once the quality control manager got the order he called for   meeting to make a discussions with the sector’s member about the required plan and to take their opinion about who will be in this team. Also the quality control manager had to determine a team leader for this mission, he had two choices, first one is an old engineer working in the quality control sector for many years and has very good and strong connections to all people in the quality control sector, second one is young engineer worked for just two years in the quality control sector but on the other hand he considered expert due to his advanced studies in the university in these type of tests and measurements. The quality control manager chose the old engineer to be the team leader. After submission the plan to the chairman to confirm, he accepted the plan but he changed the team leader and chose the young engineer due to his background knowledge. The quality control manager was very surprised and tries to change the chairman’s mind but he could not. The quality control manager called for another meeting for the sector in order to explain the reasons of changing the team leader and also to convince the team members accepting the new leader. Analysis In this case study we are obviously about two different manager styles. The chairman consider rational manager by the mean of word, he is always task oriented and focusing on how to achieve target whatever happened, this can be seen in how he made the deal with the machine seller, actually the above condition in the contract considered strange condition and not common at all in this type of business, but he did not care about what commonly used and also did not care about rules, he just want to make sure that the expensive machine he bought will do his work piece accurately. From another point of view he asked the quality control manager to construct the working plan for tests, this is to insure that the all process will be under control, where the decision of machine acceptance or rejection depends only on these tests. Also as he task oriented and always studding his option carefully he changed the team leader of the plan, as he believe that this is the way to achieve goal, and he did not care about team members, old team leader and also the quality control manager. On the other hand we have the quality control manager which considered emotional manager as seen, once he has been asked to construct the tests plan; immediately he called for a meeting to do so, also his way to determine the team leader; he used his intuition to avoid trouble in work may had been caused by the old engineer, he did not care about task accuracy, he did not care about how important was the mission and chose the old engineer just to be safe and away from troubles. Also when the chairman changed the team leader; he called for another meeting just to give excuses to the old team leader, and also to make a discussion with the team member to convince them with the new leader. CONCLUSION (2): The ancient philosophical debate about whether ethics is primarily a matter of reason or emotion has spilled over into psychology, where there is much current discussion about the nature of ethical thinking. But sufficiently rich theories of inference and emotion can clarify how moral judgments at their best should be both rational and emotional. How can we do the right thing? People are sometimes told: Be rational, not emotional. Such advice adopts the widespread assumption that reason and emotion are opposites. This opposition is particularly acute in ethics, where philosophers and psychologists have long debated the relative roles in ethical thinking of abstract inference and emotional intuitions. This debate concerns both the descriptive q Adjudicating this debate requires an evidence-based theory of emotions that mediates between two traditional theories: the cognitive appraisal view that takes emotions to be judgments about the accomplishment of one’s goals, and the phys iological perception view that takes emotions to be reactions to changes in one’s body. The cognitive appraisal view is compatible with the potential rationality of emotion, because the truth or falsity of judgments can be evaluated. On the other hand, the physiological perception view puts emotions on the non-rational side, since bodily reactions are not susceptible to reason. I have argued for a synthesis of the two views of emotion. The brain is capable of simultaneously performing both cognitive appraisal and bodily perception, and emotional consciousness results from this combination. If the integrated view is correct, we can see how emotions can be both rational, in being based at least sometimes on good judgments about how well a situation accomplishes appropriate goals, and visceral, providing motivations to act. Some emotions are beautifully rational, such as love for people who add great value to our lives, whereas other emotions can be irrational, such as attachment to abusive partners. Ethical judgments are often highly emotional, when people express their strong approval or disapproval of various acts. Whether they are also rational depends on whether the cognitive appraisal that is part of emotion is done well or badly. Emotional judgments can be flawed by many factors, such as ignorance about the actual consequences of actions and neglect of relevant goals, such as taking into account the needs and interests of all people affected. Adam Smith is sometimes taken as preaching a gospel of self-interest, but his work on moral sentiments emphasized the need for ethics to be based on sympathy for other people. Hence the emotions involved in ethical thinking can be rational when they are based on careful consideration of a full range of appropriate goals, including altruistic ones. Ideally, this consideration should mesh with a visceral reaction that provides a motivation to act well and correct injustices. Being good requires both thinking and feeling. Question about how people actually do think when they are making ethical judgments and the normative question of how they should think. References: {1} http://www.foodreference.com/html/artrationalmanager.html {2} http://www.psychologytoday.com/blog/hot-thought/201006/ethical-thinking-should-berational-and-emotional {3} http://smartdatacollective.com/garycokins/23935/rational-versus-emotional-decision-making

Sandhills Community College Alexander the Great Re Essays - Film

Sandhills Community College Alexander the Great Re Essays - Film Sandhills Community College Alexander the Great Research Paper Shianne Buie Professor Leake HIS 111-SN 1 April 16th, 2017 Famous playwright William Shakespeare once wrote , " S ome men are born great, some achieve greatness, and o thers have greatness thrust upon them . " In many ways, Alexander III of Macedon falls into all three of those categories. (History Channel) During the course of his life Alexander was filled with remarkable achievements and today is known as one of the most memorable rulers in history. Due to his impressive expansion of the Greek empire, admirable intuition as a politician and th e l oyalty he inspired in his men , Alexander the Great has earned himself the title as one of the most accomplished leaders of all time. Alexander III was born sometime in July of 356 BC to t he rulers of Macedonia, King Phillip II and his wife Olympias who, along with the entire kingdom, had very high hopes for the child. While the prince would indeed go on to be recognized as one of the greatest military geniuses of all time and amass the largest empire the ancient world had ever seen, he needed some guidance first. From the time he was very young, Alexander was being groomed to one day take over the kingdom and so he spent quite a good amount of his childhood in the company of tutors. He was taught how to fight, ride like any future soldier but was also educated in subjects such as s cience, literature and philosophy by none of than the famous philosopher Aristotle. Having this man as his teacher opened the prince ' s mind to countless possibilities and hopes for his future. There is actually good reason to believe that the philosophers teachings are part of the reason behind Alexander ' s unwavering desire for the expansion of his own empire. Alth ough the matter of circumstance did also play a large part in the series of events that would befall him in life. When the prince was just nineteen his father, Phillip II, was assassinated by his bodyguard captain at a feast for his daughters wedding. Alexander himself wasted no time in gaining the support he needed to claim the throne and once he had the backing of the generals and troops he had once fought alongside, he was proclaimed king. Though still quite young, the youth had already proven himself to be more than capable of defending the kingdom in his fathers absence so most had no problem accepting him as king. Shortly after ascending the throne, Alexander started out on the conquest of the Persian Empire, which would become recognized one of his greatest achievements. Being able to overthrow an empire as strong as Persia was no small feet, Alexander had to be a skilled tactician, intelligent and have loyal troops in order for everything to work out. If he had been lacking in any one of these areas then the entire battle may have gone a different way and the world we know today might've been completely different. Thankfully the young king had all the tools necessary to succeed in this endeavor and the outcome wound up in his favor. Since Persia had always been fierce rival of Greece, Alexander gained even more favor with his people once he proclaimed himself the new king after defeating all the opposing forces. He would then go on to overthrow Asia Minor, Egypt, India, Mesopotamia and other countless territories. The fact the Alexander managed to accomplish so much in only thirteen years as king showcases just was an incredible leader he was. In order to conquer so many empires, all while assuring his newfound subjects were content and never really attempted to rebel, Alexander had to be a truly gifted politician. Now in most parts of history once a nation had been taken over, their culture became all but lost, their r eligions were banned and the citizens were usually treated cruelly, sometimes they were even killed. However this wasn't the case with Alexander, he seemed to embrace the different cultures of each land he conquered and even incorporated some aspects into his own. Needless to say the

Reflective Journal On Capsim Business Simulation Essay

Reflective Journal On Capsim Business Simulation - Essay Example During our engagement in teamwork, there are a number of things that I learnt. By participating in the decision making, I learnt the importance of teamwork. Teamwork involves the work done by several associates with every member of the team playing a single part, but all members contributing individually to the success of the entire process. While working in a team, conflicts are likely to arise. Initial steps of a team are marred with collision as the team members try to understand one another. As the team cohesion grows, it becomes easy to solve any form of arising conflicts. There are benefits of working in a group. Among these benefits, problem solving especially whenever a crisis arises is important. While working in a team, accomplishing a task is easier and faster as decisions are reached faster (Bell 2011, p. 93). Every member of the group contributed their individual unique knowledge into the task, subsequently improving our results. Through the simulation process, I underst ood the essence of making effective and informed decisions that are results oriented. Decision making involves selecting the most appropriate and viable course of action from available alternatives (Adair 2010, p. 12). Decision making is a process that involves reasoning and evaluation of the consequences involved. A number of factors constrain the success of a team and the achievement of its goals. To a large extent, these problems can cripple the operations of a team (Macmillan 2001, p. 17). However, identifyin

Reflections on doing, being and becoming Assignment

Reflections on doing, being and becoming - Assignment Example The idea that was most interesting and which I would like to explore more is the part of doing as an occupation which many people have focused on much to the extent of destroying our planet and nature. This is of interest because of all the theories that have been put forward about the destruction of nature and the planet, no one has focused deeply on occupation being related to the act of doing which is driven by the notion of an individual’s being. If the being can be addressed in detail, then the doing in relation to occupation can be addressed as well. What additional questions or wonderings do you have about this? The explanation of being in the article has not really touched on psychological explanation and how whether a being can be changed or not and if it is changed, what kind of effect can it have on the becoming as well as doing of an individual. If the inner life of an individual can be changed, can it make an individual better, enable them make better choices and decisions or there will be no much effect felt or seen. Why, in your opinion, do you believe this warrants further discussion? The article itself has not delved deeply into the three aspects and they are all interconnected. If further research can be carried out in the aspect of being, then the results can be able to shed much insight into how to make the occupations of people better the planet rather than destroy them, or even enable them chose better occupations. The aspect of being is much more important than indicated in the article.