Obstetric Brachial Plexus Palsy Health And Social Care Essay

The estimated incidence of OBPP in the UK and the Republic of Ireland is 0.42 [ 1 ] , in the US 1.5 [ 23 ] and in other western states 1-3 per 1000 unrecorded births [ 3,5,9,22,24-30 ] . Variations in the estimated incidence may be explained by differences in populations and in the antenatal and intrapartum direction [ 31,32 ] . A population-based survey from western Sweden estimated that between 1999-2001 the incidence of OBPP was 2.9 per 1000 unrecorded births, and of prevailing OBPP was 0.46 per 1000 births ( REF Lagerkvist ) . . In another survey from Sweden Bager [ 13 ] had antecedently found an addition in the incidence of brachial rete paralysis ( BPP ) from 1.3 per 1000 vaginal bringings in 1980 to 2.2 per 1000 vaginal bringings in 1994. Chauhan et Al. [ 3 ] compared two clip periods ( 1980-1991 1991-2002 ) and found that the incidence of OBPP has non changed significantly ( 0.9 per 1000 and 1.0 per 1000 severally ) . Gurewitsch et Al. [ 10 ] estimated an incidence of 5.8 per 1000 between the old ages 1993 and 2004 and noted that this remained changeless during the period of their survey. Many writers have admitted that an addition in the cesarean subdivision rates over the past few decennaries may hold been counteracted by an increased birthweight. Furthermore, despite the debut of systematic preparation in the direction of shoulder dystocia with usage of standard manoeuvres, manikins and simulators no important decrease of the incidence of OBPP has been noted.Hazard FactorsThe hazard factors for OBPP are foetal, maternal, and obstetric, [ 37 ] the most important being foetal macrosomia [ 3,18,20,22,26-28 ] which is a hazard factor for shoulder dystocia [ 27,38-42 ] . Nesbitt et al conducted a big population based survey and reported the undermentioned rates of shoulder dystocia for single-handed births of nondiabetic female parents: 5.2 % for birthweight 4000-4250g, 9.1 % for 4250-4500g, 14.3 % for 4500-4750g, and 21.1 % for 4750-5000g ( Nesbitt et al. 1998 ) . OBPP after rear of barrel bringings can besides happen, normally in low birthweight foetuss [ 43,44 ] . The upper roots are often affected in these instances and the hurts tend to be more terrible [ 45 ] . Diabetess mellitus [ 22 ] , fleshiness [ 46,47 ] or inordinate weight addition [ 47 ] , maternal age ( & gt ; 35years ) [ 48 ] , maternal pelvic anatomy ( platypelloid, level pelvic girdle ) [ 3,22,27,39,40,49 ] and primiparity [ 50 ] are common maternal hazard factors. Diabetess mellitus is a important hazard factor for OBPP, as it frequently causes foetal macrosomia [ 51 ] . Nesbitt et Al found that the hazard of shoulder dystocia for single-handed births to diabetic adult females was 8.4 % , 12.3 % , 19.9 % , and 23.5 % when the birth weight was 4000-4250g, 4250-4500g, 4500-4750g, or & gt ; 4750g, severally. ( Nesbitt et al. 1998 ) . Mild glucose intolerance in adult females without diabetes is besides associated with hazards of OBPP, proposing that there is a continuum of glucose-insulin impact on foetal growing that is correlated to the hazard of OBPP [ 52 ] . Shoulder dystocia is a major hazard factor for OBPP [ 9,22,24,40,54-57 ] . The reported incidence of OBPP in bringings complicated by shoulder dystocia varies widely from 4 % to 40 % [ 14,57,58 ] and the incidence of lasting brachial rete hurt after shoulder dystocia is 1.6 % [ 59 ] . Although foetal macrosomia is the most important hazard factor for shoulder dystocia and is associated with most of the other hazard factors ( maternal diabetes, multiparity, old macrosomic baby, drawn-out gestation, maternal fleshiness or inordinate weight addition ) , about half of the instances of shoulder dystocia occur in babies & lt ; 4000g ( Acker et al. 1985 ) . The hazard of OBPP is increased by labour abnormalcies. OBPP occurs more often in induced labours [ 52 ] . Cephalopelvic or fetopelvic disproportion ( the size or place of the foetal caput or the foetus precludes transition into the maternal pelvic recess ) is a hazard factor for shoulder dystocia and OBPP. A relentless occipito- posterior place [ 65 ] has been associated with an increased incidence of OBPP. Lurie et al [ 60 ] found no difference in rates of distension or continuance of the 2nd phase in instances with shoulder dystocia and concluded that protracted labour was non a hazard factor for it. Gross et al [ 66 ] showed that a drawn-out 2nd phase increased the hazard of OBPP, but concluded that shoulder dystocia can non be predicted from labour abnormalcies. Weizsaecker et al support the association of drawn-out 2nd phase in labour with OBPP independent of macrosomia, diabetes, and other factors [ 52 ] . Several other surveies considered a drawn-out 2nd phase as a hazard fac tor for shoulder dystocia [ 46,62,67-69 ] and for OBPP [ 27,66 ] . In contrast, a high incidence of hasty 2nd phase of labour among babies with OBPP has besides been demonstrated [ 70 ] . However, Poggi et al suggest that although hasty 2nd phase is the most prevailing labour abnormalcy associated with shoulder dystocia, no feature of second-stage of labour predicts lasting brachial rete hurt [ 37 ] . Operative vaginal bringing is another hazard factor for shoulder dystocia and OBPP [ 3,21,22,26,27,68,71,72 ] . In Nesbitt ‘s survey the hazard of shoulder dystocia for operative vaginal bringings to diabetic female parents was 12.2 % for babies 4000-4250g, 16.7 % for those 4250-4500g, 27.3 % for those 4500-4750g, and 34.8 % for those 4750-5000g ( Nesbitt et al. 1998 ) . Cesarean subdivision decreases the hazard, but OBPP may still happen accounting for merely 1-4 % of all instances [ 22 ] [ 73 ] . When looking at combinations of hazard factors including manner of bringing, maternal diabetes and foetal macrosomia [ 22 ] , the incidence of OBPP appears similar in aided vaginal bringings of nondiabetic adult females and self-generated vaginal bringings in diabetic adult females. The combination of maternal diabetes, foetal macrosomia ( & gt ; 4500g ) and assisted vaginal bringing has the highest OBPP rate ( 7.8 % ) . Gilbert et Als have besides shown stronger associations between shoulder dystocia and brachial rete hurt with increasing birth weights. Twenty two per cent of neonates weighing 2.5-3.5kg with OBPP besides had shoulder dystocia, which increases to 74 % in newborns weighing more than 4.5kg. Overall, 53 % of brachial plexus hurt instances were associated with shoulder dystocia. The frequence of diagnosing of other malpresentation was increased ( OR 73.6, 95 % CI 66, 83 ) in this survey. This determination, harmonizing to the writers, suggests that â€Å" brachial rete hurt has other causes in add-on to shoulder dystocia and might ensue from an abnormalcy during the antepartum or intrapartum period † [ 22 ] . A old gestation complicated with OBPP is another hazard factor [ 74 ] . Al-Qattan and al-Kharfy [ 74 ] reported a high return rate in adult females with history of old childbearing with lasting OBPP and advocated elected cesarean bringing in these instances particularly if there is besides foetal macrosomia. However it is non known whether these consequences would use to instances of old impermanent OBPP. Gordon et al [ 6 ] besides found that 14 % of their 59 topics with OBPP were born to female parents who had given birth to babes with OBPP in old gestations.PathogenesisOBPP has been considered as a effect of inordinate grip and sidelong extension exerted on the foetal cervix during bringing, which consequences in stretching, rupturing or avulsing the cervical nervus roots from the spinal cord [ 75 ] . However, OBPP may happen in the absence of any grip or any identifiable hazard factors. During labour, the brachial rete is exposed to two potentially harmful forces: the endogenous ( intrauterine ) forces and exogenic ( grip ) forces applied by the clinician. Mathematical theoretical accounts, manikins and computing machine simulations have been used to quantify the forces applied on the brachial rete and the threshold for doing hurt. Although these surveies attempted to objectively quantify the grade of both endogenous and exogenic forces, their consequences should be interpreted with cautiousness due to their experimental nature. Exogenous ( grip ) forces If the foetal shoulders remain in a relentless anteroposterior place at the pelvic recess, as observed in instances of foetal macrosomia with an increased bisacromial diameter ( e.g. , with maternal diabetes mellitus ) [ 76,77 ] or precipitate 2nd phase of labour [ 54,70 ] the anterior shoulder may go wedged behind the symphysis pubic bone and farther descent of the foetal caput consequences in stretching of the anterior brachial rete. In shoulder dystocia the applied force and the clip to present the foetal shoulders is frequently significantly increased. Forceful downward grip of the caput when the shoulder is impacted under the symphysis pubic bone can potentially ensue in farther impaction and cause overstretching and hurt of the brachial rete. Downward grip of the foetal caput appears strongly associated with OBPP ( OR: 15.2, 95 % C.I. : 8.4-27.7 ) and the hazard is significantly increased with the grip force applied. Rotation of the shoulders into oblique pelvic diameter is bes ides associated with hazard of OBPP ( OR: 5.5, C.I. :1.6-18.9 ) [ 30 ] . Gonik et al [ 88 ] , showed that downward sidelong flexure of the foetal caput was associated with a 30 % addition in brachial rete stretch ( 18.2 % ) compared with axial placement of the caput ( 14 % ) . Furthermore, the foetal caput is in an unnaturally distorted place in relation to the shoulders, as the shoulders remain in the AP diameter at the recess while the caput has rotated in the AP diameter at the mercantile establishment { Sandmire, 2009 # 6162 } . The badness of the hurt may depend on the grade of grip, writhing and extension of the foetal caput { Sandmire, 2008 # 6057 } . The usage of force feeling devices has shown that the applied extremum grip forces are about 47 N for everyday bringings, 69 N for hard bringings, and 100 N for bringings complicated by shoulder dystocia, proposing that, as the badness of dystocia additions, stronger grip is normally observed [ 86 ] . Even in bringings non complicated by shoulder dystocia the forces applied during downward grip can be frequently underestimated as significant forces were found to hold been used in many OBPP instances [ 30 ] . Direct compaction of the symphysis pubic bone against the brachial rete may besides be a conducive factor to injury [ 13 ] . OBPP may happen regardless of the figure and type of manoeuvres used in instances of shoulder dystocia [ 12,14,69 ] , but the trouble to accomplish bringing of the shoulders and the demand for extra manoeuvres is correlated to the hazard of OBPP. Experimental surveies utilizing pelvic and foetal theoretical accounts, tactile feeling baseball mitts and computerised informations acquisition systems have besides shown that as the trouble of the bringing increases with increasing grip forces, there is a concentration of force on the brachial rete from exogenously applied sidelong flexure [ 87 ] . In these experiments it was demonstrated that the wider the foetal shoulder girth, the greater the force demands and the higher the incidence of hurt. In contrast, the McRoberts manoeuvre appeared to cut down the grade of brachial rete stretching. Slightly more than 10 % of the shoulder dystocia instances that resolve with the McRoberts ‘ manoeuvre entirely have brachial plexus hurt [ 78 ] . After an unsuccessful McRoberts ‘ manoeuvre, brachial plexus hurt rates range from 15.7 % if bringing is achieved by the Woods ‘ manoeuvre to 31.8 % if bringing of the posterior arm is undertaken [ 14 ] . Intrauterine causes As several instances of OBPP occur in the absence of grip or any known hazard factors, hurts to the brachial rete may be caused by the normal forces of labour and bringing. In one of the first surveies proposing that OBPPs are non needfully caused by clinician-applied grip, it was estimated that 26 out of the 51 OBPP instances were non associated with a bringing complicated by shoulder dystocia. { Gordon, 1973 # 615 } . Since so, several other surveies have shown that about half of all OBPPs are non associated with shoulder dystocia [ 5,12,13,18,19 ] and many instances have non been preceded by a hard bringing or grip on the anterior shoulder [ 20,79,80 ] . Harmonizing to different series, up to 20 % of lasting OBPPs are non associated with shoulder dystocia { Chauhan, 2005 # 48 } { Sandmire, 2009 # 6162 } . Jennett et al [ 18 ] concluded that brachial plexus hurt might be the consequence of intrauterine maladaptation and should non be needfully considered as leading facie grounds of birth procedure hurt. In the absence of shoulder dystocia, OBPP occurs by a different mechanism [ 81 ] . The bulk of OBPPs in the absence of shoulder dystocia ( 67.7 % ) appear to impact the posterior arm [ 59,84 ] . OBPPs of the posterior arm ( 39 % of all OBPPs { Gherman, 1998 # 114 } ) or after cesarean bringing suggest an intrauterine cause [ 3,4,18,19,27,38,82,83 ] . Brachial plexus stretching may be caused by an wedged posterior shoulder on the sacral headland while the propulsive forces of labour cause farther descent of the foetus { Sandmire, 2002 # 79 } . OBPPs may besides be secondary to compaction of the brachial rete on the sacral headland. Sandmire and DeMott { Sandmire, 2009 # 6162 } back up the impression that after the caput is delivered, the posterior shoulder can non be obstructed as the distance from the headland to the vaginal mercantile establishment ( 12-13 centimeter ) is excessively long to allow obstructor of the posterior shoulder and the foetal cervix can non be stretched that f ar { Sandmire, 2002 # 79 } , It is hence of paramount importance to document the place of the caput and shoulders in a instance of shoulder dystocia, as this type of hurt caused by impaction of the posterior shoulder on the sacral headland is unrelated to any action of the clinician and should non be considered negligent. Mathematical theoretical accounts have been used to gauge the exogenic and endogenous forces on the brachial rete during shoulder dystocia [ 89 ] . The endogenous forces were estimated to be 4 to 9 times higher than the clinician-applied forces ( 91.1 to 202.5 kPa vs 22.9 kPa ) proposing that self-generated endogenous forces may lend well to OBPP. However the writers of this survey acknowledged that their theoretical account did non account for a figure of confusing factors including soft tissue opposition, the dissipation of force throughout the womb or the compound consequence of grip and compaction forces. Further unfavorable judgment on this theoretical account focused on the gross premises made for the impaction site, the parametric quantities specifying the endogenous force distribution and the broad scope of contact force per unit areas between the foetal cervix and the symphysis pubic bone, which includes values that in existent life would transcend the fatal bounds [ 90 ] . Harmonizing to a little series, all of the 6 OBPPs following atraumatic cesarean subdivision had relentless hurt after a twelvemonth [ 85 ] . Brachial rete hurts have occured even when cesarean bringing was performed in early labour [ 82,85 ] . Uterine anomalousnesss, such as a lower uterine section fibroid or an intrauterine septum, may ensue in unnatural intrauterine force per unit areas and hurt to the brachial rete [ 85 ] . OBPP and phrenic nervus paralysis associated with a bicornuate womb have besides been reported [ 80 ] . Allen et Al, utilizing delivering simulators found that greatest stretch occurred in the posterior brachial rete during descent in non-shoulder dystocia bringings, whereas anterior brachial rete stretch, rotary motion, and extension were similar among non-shoulder dystocia, one-sided and bilateral shoulder dystocia bringings. The writers concluded that shoulder dystocia per Se does non present extra hazard of brachial rete stretch over everyday bringings [ 91 ] . However, they admitted that they did non command for loss of musculus tone secondary to hypoxia, the simulations were undertaken merely in occiput anterior place and the continuance of the 2nd phase in their experiment was less than 2 proceedingss. Although these experiments have improved our cognition on the mechanisms of hurt, clinical verification of their consequences is virtually impossible due to the emergent nature of shoulder dystocia and methodological and ethical issues around clinical research on the foetus during labour.Prediction and PreventionOur ability to foretell OBPP is rather limited as the bulk of the affected babies have no identifiable hazard factors [ 67 ] . In a series of 63 OBPPS most of the patients were nondiabetic ( 89 % ) , nonobese ( 76 % ) , had normal labour ( 91 % ) , and did non hold an assisted bringing ( 79 % ) . No hazard factors were identified in about 30 % of OBPP instances in another survey by Peleg et al [ 27 ] . Multiple logistic arrested development analysis utilizing prenatal, intrapartum, and neonatal factors predicted merely 19 % of the brachial rete hurts in the series of Perlow et Al [ 54 ] . Donnelly et Als have besides concluded that OBPP is non predictable by hazard factor hit ing or analysis of the partogram [ 63 ] . Shoulder dystocia, a major hazard factor for OBPP is mostly unpredictable. Statistical theoretical accounts have been developed to gauge this hazard utilizing combinations of birth weight, maternal tallness and weight, gestational age and para [ 92,93 ] . The presence of multiple hazard factors appears to be a forecaster for shoulder dystocia [ 94 ] . Designation of hazard factors and an prenatal direction with tight control of glucose degrees in pregnant adult females with diabetes may cut down the incidence of foetal macrosomia and shoulder dystocia. A program for bringing in high hazard instances should include a multidisciplinary squad attack with a senior accoucheuse or an experient obstetrician available at the 2nd phase. Initiation of labour Initiation of labour has been antecedently recommended in instances of suspected macrosomia, in order to cut down the hazard of shoulder dystocia and birth hurt, nevertheless, a Cochrane reappraisal showed that initiation of labour for nondiabetic adult females with suspected foetal macrosomia does non look to cut down the hazards of maternal or neonatal morbidity [ 95 ] . Cesarean Section The hazard of brachial plexus hurt is lower in cesarean bringings [ 3,96 ] . If identifiable hazard factors are present, an elected cesarean delivery bringing might forestall OBPP. Yeo et al suggested that bringings by elected cesarean subdivision for birthweights in surplus of 4kg would forestall 44 % of shoulder dystocias and halve the perinatal mortality among births with shoulder dystocia with a 2 % subsequent addition of the cesarean subdivision rate [ 97 ] . On the other manus, Gilbert et Al found that 92 % of the high hazard patients ( diabetic adult females delivered by operative vaginal bringing with babies of & gt ; 4.5kg birthweight ) did non hold OBPP and cesarean bringing would hold been unneeded [ 22 ] . Although macrosomia is normally associated with OBPP, Rouse et Al [ 32 ] found no benefit to elected cesarean bringing in adult females with estimated foetal weights of & gt ; 4.5 kilogram, unless they were besides diabetic. These writers estimated that when elected ces arean bringing was performed for estimated foetal weights of a†°?4.5kg, 3695 cesarean delivery bringings would be required for the bar of one permanent OBPP, whereas a policy of elected cesarean delivery bringings for birthweights of a†°?4kg was associated with 2345 several cesarean bringings. For diabetic adult females, more favorable ratios for cesarian bringings were estimated: 443 bringings with the 4.5kg policy, and 489 bringings with the 4kg policy. Ecker et al [ 38 ] besides suggested that at most birth weights, the figure of cesarean bringings necessary to forestall a individual hurt is high. In this survey, it was estimated that in nondiabetic adult females, between 19 and 162 cesarean subdivisions would hold been necessary to forestall a individual brachial rete hurt and among diabetic adult females between 5 and 48 extra cesarean delivery subdivisions would hold been required. The writers could hence non recommend the everyday usage of cesarean bringing in insta nces of macrosomia. The Royal College of Obstetricians and Gynaecologists recommends that elected cesarean subdivision can be considered in diabetic adult females when the estimated foetal weight is & gt ; 4.5kg and in nondiabetic adult females when the estimated foetal weight is & gt ; 5kg [ 98 ] . Nonetheless, some writers advocate a policy of offering elected cesarean bringing to adult females with kids with lasting OBPP [ 22 ] . Maneuvers at bringing For the bar of shoulder dystocia, contraceptive manoeuvres at bringing ( McRobert ‘s manoeuvre and suprapubic force per unit area ) have been evaluated, but there is deficiency of clear grounds to back up their modus operandi usage [ 99 ] . Management of shoulder dystocia The purpose of direction should be bar of foetal asphyxia, while avoiding foetal and maternal hurt. The go toing accoucheuse or obstetrician should be able to acknowledge a shoulder dystocia instantly and continue through a bit-by-bit sequence of manoeuvres to hasten bringing. Knowledge of the constructs that underlie manoeuvres and the practical inside informations of their executing appears much more effectual than cognition of the precise definitions or eponyms of each manoeuvre ( Crofts et al. 2008 ) . First line manoeuvres Mc Roberts manoeuvre involves acute flexure of the hips while the adult female is on supine place. This place straightens the lumbosacral angle, leting descent of the posterior shoulder. The maternal pelvic girdle is perpendicular to the way of the maternal expulsive forces. Gonik et al [ 88 ] , utilizing computing machine silent person theoretical accounts showed that with lithotomy placement, both endogenous and exogenic bringing forces were associated with brachial rete stretching during shoulder dystocia ( the per centum of brachial rete nervus stretch was 15.7 % vs 14.0 % , severally ) . McRoberts positioning resulted in 53 % less brachial rete stretch ( 6.6 % ) . Directed suprapubic force per unit area can be uninterrupted or ‘rocking ‘ force per unit area on the posterior facet of the anterior shoulder which may ease adduction of the shoulders, a decrease of the bisacromial diameter and rotary motion to an oblique place. Second line manoeuvres Delivery of the posterior arm is undertaken by infixing the manus in the vagina posteriorly and using soft force per unit area at the antecubital pit to flex the foetal forearm, which is so grasped and swept across the foetal thorax. If bringing of the posterior arm is achieved, the anterior arm rotates posteriorly or descends behind the symphysis pubic bone as Kung et Al showed that the shoulder dimensions are reduced by 2.5cms with this manoeuvre particularly in larger foetuss ( Kung et al. 2006 ) . Rubin ‘s manoeuvre: rotary motion of the shoulders is attempted by insertiong two fingers in the vagina behind the anterior shoulder. The shoulder is pushed frontward and the bisacromial diameter rotates into an oblique place. If unsuccessful, this can so be combined with the Woods ‘ prison guard manoeuvre. Forests ‘ prison guard: force per unit area is applied with two fingers on the anterior facet of the posterior shoulder and use force per unit area taking to revolve the foetus towards the same way as the Rubin manoeuvre. Reverse Woods ‘ prison guard: with two fingers behind the posterior shoulder rotary motion is attempted in the opposite way to the original Woods ‘ prison guard. All these manoeuvres aim to revolve the shoulders and enable bringing by conveying the anterior shoulder posteriorly. Interpolation of the whole manus in the vagina may enable better push on the shoulder and facilitate rotary motion ( Crofts et al. 2008 ) . All-fours: the adult female is on her custodies and articulatio genuss and soft grip is applied taking to present the buttocks shoulder which may fall due to gravitation and to a possible addition of the anteroposterior diameter of the maternal pelvic girdle. Clavicular break: although the bisacromial diameter is reduced with this manoeuvre, there is an increased hazard of iatrogenic brachial rete hurt, vascular and soft tissue foetal injury. Third line manoeuvres Zavanelli manoeuvre involves flexure of the foetal caput, reversal of damages, rotary motion of the caput back to the occipito-anterior place, and replacing into the womb. Tocolytics and general anesthetic agents are used for uterine relaxation. The foetus is so delivered by cesarean subdivision. Although this manoeuvre has success rates of up to 92 % , it is associated with terrible fetal and maternal morbidity including foetal hurts and deceases, uterine and vaginal rupture. Symphysiotomy requires surgical expertness and is associated with important hazards of lower urinary tract hurt. The patient is on a supine place and the thighs are abducted no more than 45IS from the midplane. A urethral catheter is inserted and the urethra is displaced laterally. Following local infiltration with lignocaine, a perpendicular pang scratch is made on the symphysis with a scalpel. The symphysis is normally partly separated by cutting through the fibers by rotational motion of the blade. This allows the anterior foetal shoulder to be disimpacted. In instances of shoulder dystocia, the hazards of OBPP may be reduced if manoeuvres are conducted suitably and forceful downward grip of the caput is avoided ( figure 1 ) . Gonik et al [ 88 ] , showed that downward sidelong flexure of the foetal caput was associated with a 30 % addition in brachial rete stretch ( 18.2 % ) compared with axial placement of the caput ( 14 % ) . Fundal force per unit area should be avoided as it can decline shoulder dystocia and grip combined with fundal force per unit area can be associated with neurological complications [ 57 ] . Consequences may be better and hazards of OBPP lower if there is no terror, force per unit area on the fundus, sidelong grip or pivoting of the caput at the cervix and when tortuosity or rotational motion of the caput to revolve the shoulders is avoided { Doumouchtsis, 2009 # 6174 } .DecisionOBPP is a potentially annihilating complication of childbearing. Shoulder dystocia is merely one of a battalion of hazard factors for OBPP, most of which may be hard to foretell. Future research should be directed in prospective rating of the mechanisms of hurt, in order to enable accoucheurs, accoucheuses and other wellness attention professionals identify modifiable hazard factors, develop preventative schemes and better perinatal results.

Managerial Accounting Case Essay

In the Seligram case, the existing cost accounting system measured two components of cost: direct labor and burden. All burden cost, which is the overhead, was grouped into a single cost pool and was calculated only by using a burden rate per direct labor dollar. This may cause problems since direct labor and overhead are not consumed by the products in the same proportion. Simply using the same burden rate is obsolescent. First of all, direct labor hours per lot tested had been steadily declining, especially with the increase of dependence on vendor certification. This will result in the change of the burden rate. Besides, this system distorts the price to some extent, making the price for complex parts cheaper while price for elementary testing higher compared with price for outside services. What is more, the consequences brought from the introduction of high -technology components would decrease the direct labor hour. All of this was trending to higher burden rates and overall hi gher rates. Cost allocation based on current burden rate of 145% is calculated within the Exhibit1. Having noticed of the problems of the existing system, the accounting manager proposed a two-burden-pool method to allocate the burden cost. Under the two-burden-pool method, burden cost has been divided into two pools: one is the burden cost related to the administrative and technical functions and the other is test related burden. The former is calculated based on direct labor dollar, the latter one is calculated by using machine hours. This method takes other factors that cause the burden into account, which makes the cost allocation more accurate than the existing method. The result of two-burden-pool is as the follows. The consultant proposed a more detailed cost allocation method, i.e. separate burden centers from each of each test room and common technical and administrative pool so that a three-burden-pool is formed. Under this method, burden cost in test rooms would be allocated on a machine-hour basis, and technical and administrative costs would continue to be charged on a rate per direct labor dollar. This method is more accurate in allocating the burden cost by providing a cost of each product or job. Through this way, ETO could differentiate client and product and calculate the cost more accurately from direct data such as the machine hour to product a certain product, so that they need not to guess the real cost of that product by allocating cost according to estimation. Besides, due the process of automatic, direct labor dollar amount alone could not reflect the real picture of burden cost as before. So it is necessary to take other related factor into account when allocating burden cost and more detailed analysis of the allocation basis is needed. The allocation result of three-burden-pool is listed below: Since the three-burden-pool system is most accurate in allocating burden cost among those three methods, it is preferable. However, it does not mean the three-burden-pool system is perfect. Because this system provides more accurate and detailed information of the production process, it will cost more than the other two methods. In addition, the redesign of the three-burden-pool system could be expensive too due to the complexity of the system. In order to improve this system, ETO needs to pay attention of the relationship of cost and benefit. Besides, ETO could set up a system that is easy and effective to perform to save the cost of implicating three-burden-pool. Besides the consideration of proposed cost allocation methods, Seligram should also arrange the new equipment into an appropriate cost pool which indicates a more reliable estimation. Assuming that new equipment has a separate cost center, all variable cost, fixed cost and depreciation will be reported separately. The burden rate is only based on the machine hours of new equipment which are 400hr (Year1) and 2400hr (Year2-8). Additionally, we use Double-decline method for depreciation. Balance is shown in Exhibit4. The separate burden rate for Year 1 would be much higher than those in the following years due to set up costs (Exhibit 5). Burden rates combined with main testing room are calculated in Exhibit 6. All combined burden rates are much lower than the separate costing rates. We recommend choosing a separate cost center for new equipment, even though the rates are much higher. Due to the current situation that lower costs for more complex components, which is abnormal, separate method would reflect more accurate and reliable costs of new imported machines. Obviously, combined method would influence the presentation of true costs. The costs are reduced by other factors in main testing room. Higher burden rates are more reasonable that these new machines have higher cost in essence and also they are just for testing components from several specific clients. Higher burden rates are more accurate.

On What Grounds Have Conservatives Supported Tradition and Continuity

To what extent have conservatives supported tradition and continuity? Traditional conservatives place an emphasis on tradition as they believe, according to Edmund Burke that traditional customs and practices in society is ‘God given'. Burke thus believed that society should was shaped by the ‘law of the Creator', or what he called the ‘natural law'. If human beings tamper the world they are challenging the will of God. Burke further described tradition as a partnership between ‘those who are living, those who are dead and those who are to be born'.Tradition is also revered as it could be argued to proven to work as it has been ‘tested by time', and therefore be preserved for the benefit of the living and for generations to come. Tradition reflects a Darwinian belief that those institutions and customs that have survived have only done so because they have worked and been found to be of value. They have been endorsed by a process of ‘natural select ion' and demonstrated their fitness to survive. Conservatives also respect tradition because it generates, for both society and the individual, a sense of identity. Similar article: Conservatives and PragmatismEstablished customs and practices are ones that individuals can recognize; they are familiar and reassuring. Tradition also generates social cohesion by linking people from the past and providing them with a collective sense of who they are. Change, is unknown and therefore it creates uncertainty and insecurity, and so endangers our happiness. Tradition, therefore, consists of rather more than political institutions that have stood the test of time. Some modern Conservatives have also valued tradition, these include, the ‘one nation' conservatives and the Christian Democrats. One nation' conservatism began in the 19th century when Disraeli coined the term. Disraeli wrote against the background of growing industrialization, economic inequality and, in continental Europe at least, revolutionary upheaval. He tried to draw attention to the danger of Britain being divided into ‘two nations: the Rich and the Poor'. In the best conser vative tradition, Disraeli's argument was based on a combination of prudence and principle. Alternatively, growing social inequality starts revolutions. People would not accept their misery and they would revolt, as Disraeli feared.Revolutions broke out in Europe in 1830 and 1848 seemed to prove this belief. Reform was therefore needed for Britain to prevent the tide of the revolution arriving in Britain and it would protect the interests of the rich. In office, Disraeli was responsible for the Second Reform Act of 1867, which for the first time extended the right to vote to the working class, and for the social reforms that improved housing and hygiene. Disraeli's idea's had a considerable impact on conservatism and contributed to a radical and reforming tradition that appeals to both the pragmatic instincts of conservatives and their social duty.Disraeli's ideas formed the basis of ‘one-nation conservatism'. Randolph Churchill took up Disraeli's ideas in the late 19th centur y and he stressed the need for traditional institutions, e. g. the monarchy, the House of Lords and the church-to enjoy a wider base of social support. One-nation tradition was revived and reached high points in the 1950-60's, when conservative governments in the UK and elsewhere came to practice a version of Keynesian social democracy, working for full employment and enlarging welfare provision.Harold Macmillan explained it in ‘The Middle Way' and he promoted ‘planned capitalism', which he described as ‘a mixed system which combines state ownership, regulation or control of certain aspects of economic activity with the drive and initiative of private enterprise'. The purpose of one-nationism is to consolidate hierarchy rather than to remove it, and its wish to improve conditions of the less well-off is limited to the desire to ensure that the poor no longer pose a threat to established order-tradition. The Christian Democrats are also examples of conservatives sup porting tradition.Christian democracy is a political ideology that seeks to apply Christian principles to public policy. It emerged in 19th century Europe under the influence of conservatism and Catholic social teaching. The new form of conservatism was committed to political democracy and was influenced by the paternalistic social traditions of Catholicism. There are Conservatives who have challenged tradition, namely, the New Right Recently, it has begun to have a much more complex ideological basis. The New Right was in the 1970s/1980s a movement personified by Ronald Reagan in the USA and Margaret Thatcher in Britain.Its key threads are the free market economics of Milton Friedman and F. A. Hayek, a commitment to individualism and personal responsibility, and a staunchly authoritarian stance on crime and other moral issues. The New Right was, as its name suggests, a significant, distinct break with the conservative thinking that had gone before. It was a radical break with the p ost-war Keynesian ‘social democratic' consensus on the economy, and this can be seen as challenging the old definition of Conservatism. The word ‘radical' only applies if you consider a very limited timeframe, however.The commitment to economic individualism likely came from the fact that, until recently, richer classes had to contribute very little tax. This neo-Conservative principle led to significant change: it has been applied more or less egalitarianly, reducing the tax burden of the poor too (that said, it helps the rich far more than the poor, who now have to pay an increased share of indirect taxes. ) The same can be said of many other core beliefs – not only Margaret Thatcher's ‘Victorian values' and the Reagan-Thatcher cutting of public spending, but the crackdown on trade unions and the new approach to economics developed by Friedman and Hayek.Critics of Conservatism have pointed out that they invariably follow the traditional Conservative agenda , and have claimed that they are just an attempt to give Conservatism a new intellectual foundation. Libertarian Conservatism also counteracts the traditional conservative view on tradition. Liberal ideas have influenced conservatism, especially classical liberal ideas. The New Right has been seen to have usurped traditional conservative ideas in the interests of classical liberalism.Economic liberalism whereby there is a belief in the free market as a self-regulating mechanism that tends naturally to deliver general prosperity and opportunities for all. Liberal conservatives believe that economic liberalism is compatible with traditional, conservative social philosophy based on ideas and values such as authority and duty. Edmund Burke, seen as the founder of traditional conservatism was also a keen supporter of the economic liberalism of Adam Smith. Burke believed the free market is efficient and fair, but it is also, as Burke believed, natural and necessary. The laws of the market are ‘natural laws'.Burke further accepted that working conditions dictated by the market are, for many, ‘degrading, unseemly, unmanly and often most unwholesome', but insisted that they would suffer further if the ‘natural course of things' were disturbed. The capitalist free market could thus be defended on the grounds on tradition, just like the monarchy and the church. However, libertarian conservatives are not consistent liberals and they have a more pessimistic view of human nature, and hence, they support the traditional conservative view on tradition here. A strong state is required to maintain public order and ensure that authority is respected.Some libertarian conservatives are attracted to free-market theories because they promise to maintain and secure social order. In conclusion, one could argue that overall conservatives do support tradition. Different strands of conservatives may find opportunities to disagree with aspects of traditional conservative ideology, however, it must be said that in every strand of conservatism, from traditional conservatives to the New Right to libertarian conservatives tradition is supported in some form, whilst it may not be wholly supported, it is still supported.

Ethical Analysis of Eight Mile Road Hearsay Accident Essay

Ethical Analysis of Eight Mile Road Hearsay Accident - Essay Example As a result, an engineer is under pressure to explain the causes and consequences of such actions. The incident has raised major concerns within the ECCS Analysis. The primary reason for this concern is the termination of High Pressure Injection, a situation that places the power plant in major trouble (Barbour 12). Facts A pressure valve opened so that it can relieve steam hence decrease pressure due to a minor over-pressurization passing. As a result, the pressure valve failed to close. When the plant operator noticed this inaccuracy, he terminated high pressure injection. It is worth noting that this was a faulty move from the operator because the system was on a two-phase state. High pressure injection is only applicable when the primary system stood in a sub cooled state. Within 20 to 30 minutes after high pressure injection was terminated, the pressurizer level collapsed showing that this was a wrong move. As a result, the operator was forced to reintroduce injection. Significa nt fluid inventory was lost in the 30 minutes that injection was terminated. The engineer reported back to superiors with the facts as required. However, the superiors did not take the nuclear engineer seriously. Instead, they dismissed this as hearsay. It is worth noting that nuclear engineering is governed by a strict code of conduct. ... The engineer ought to make sure that the power plant operations are smooth flowing. This is because the emotions from a nuclear power plant are harmful to the people around and environment as a whole. Residents of Toledo are also major stakeholders. This is because they are the key focus of my decision. The value of life is important to any ethical organization. Moreover, the operator had to know what to do in case of incidences. However, in this case, he took a wrong decision more than once. This risked the lives of all persons in and around the power plant. Moreover, the ethics of the top management are also at stake here because they failed to take action just because they believed that it was from an incredible source (Shrader-Frechette 84). Regulations and Laws Any nuclear power plant is complex. As a result, it ought to be well-designed and engineered to reduce incidences. It is worth noting that it cannot be deemed to be a failure proof. This is clearly seen in the Eight Mile Road nuclear power plant when the pressure valve failed to close. The accident exposed serious shortages in a scheme that was destined to safeguard public well-being and safety. Failure modes ought to be present in any nuclear plant. This is because a commercial nuclear reactor can explode like a bomb. It is worth noting that, in this case, the fail-safe mechanisms were evidently not present. Moreover, the location of nuclear power plants is critical (Maxey 123). This is because emissions from such plants are powerfully harmful to the public health surrounding it. In this case, we are not told where the plant was specifically located. As a result, we hope it was located in a place where its emissions

Working for Community Gains Leader Recognition Essay

Working for Community Gains Leader Recognition - Essay Example This is the concern of many fire chiefs throughout the country and one that was shared with community leader Whitney Laning more than a year ago. Unlike many, though, Laning took action, learning what kind of help firefighters needed to provide the community with greater safety and moving forward to organize this support. For the past year, Laning has worked tirelessly to bring together the Rowlett Citizen Corps Council (RCCC), a nonprofit group dedicated to finding funding for the CERT program and equipment, and the Community Emergency Response Team (CERT) in the city. He was working to make the community a safer place for both citizens and emergency respondents, but his efforts were recently recognized in a big way. Laning was named one of the Five Outstanding Young Texans at a special black tie ceremony held in the state capital. â€Å"It was very rewarding and humbling to be in such company with these great folks that are doing such tremendous things around the country,† Laning said. Past recipients included George H.W. Bush in 1956 and Henry Cisneros in 1976. The primary program is the CERT program. This organization functions during normal emergency situations by providing canteen services to the firefighters – giving them cool drinks, food to help them keep up their strength and a cool place to rest when fighting a long-term fire. However, those trained in the CERT program are also able to jump in and lend a hand when required at times when emergency personnel is overwhelmed. â€Å"If we had a large scale disaster like a tornado come through here, it could be 24-72 hours before we received any kind of state of federal assistance. That’s where these citizens will be able to make a real difference,† said Fire Chief Larry Wright. As part of CERT, citizens are trained in first aid, damage assessment, evacuation procedures and even some light search and rescue. Laning’s leadership in these  programs has been instrumental in obtaining the multiple awards and recognitions each program has received to date, according to Greg and Lisa Peoples, the Junior Chamber of Commerce members who nominated Laning for the award.  Ã‚  

Week 5 individual assignment #2 Essay Example | Topics and Well Written Essays - 1000 words

Week 5 individual assignment #2 - Essay Example I is the interest rate per year divided by 12 and P is the rpicncipal amount. After calculation the amount paid per month amount to 709.9866, we therefore sumarise the two month amortization period as follows: Secured short term credit is a form of borrowing whereby an individual has to pledge an asset to secure the loan and if the amount is not paid bvack then the asset can be sold in order to recover the debt owned. For the unsecured short term credit the borrower does not pledge any property in order to acquire a loan. if the comp[any decides to pay off its notes payable and issue a $12,000 in long term debts then the current liabilities will reduce by 12,000 while the long term liabilities will increase by 12,000. Net income was $5,500. The company has improved on its liquidity through an increase in the working capital, however the profitability of the company has declined and this is evident from the decline in the return on total assets. Given that the selling price of one rod is $132, variable cost is $80, average fixed cost is $90,000 we can determine the break even point, the break even point is the point where the cost is equal to the revenue, we state the cost and revenue function as

Pain Essay Example | Topics and Well Written Essays - 2000 words - 1

Pain - Essay Example the site, intensity, and direction of the cause of the pain, allowing physicians and nurses to more adequately assess the disease process, and take the steps necessary to relieve the patient’s pain. Geriatric patients undergo pain, and which may pose particular challenges in nursing care. The physical, psychological, and social impact of geriatric pain will be highlighted in this study, and the particular issues of pain assessment and management will be explained as related to nursing care.   There is no single definition of pain, as pain can manifest itself in many ways to different patients. Pain may occur in varying levels of severity, and in various parts of the physical anatomy. Many times, pain may also have mental components that must be assessed. Pain often causes distress, and alleviation of patient distress is a primary goal. Measurement of pain and implementing interventions to relieve not only the pain, but also the source of the pain, is an integral part of the caretaker’s role (Glasper, McEwing and Richardson 2009). The aim of this discussion is to provide a definition of pain that is applicable to the care setting, in which consideration is given to the elements of pain that are subjective and complex. Pain is to be evaluated as a multidimensional experience with psychological, physical, emotional, cultural and spiritual ramifications that are each significant and must be considered in order to provide high quality nursing care to patient’s e xperiences diverse types and levels of pain. A balanced approach to nursing considers the entire scope of pain when assessing a patient or providing treatment.   Almost all nurses will need to interact with geriatric patients at some point in their career. In fact, according to the American Journal of Nursing, contemporary nurses will care for more patients in the age range 65 and older than any other type of patient (â€Å"Nursing Care of Older Adults†). In order to achieve an understanding of

Love, sex and relationships Essay Example | Topics and Well Written Essays - 1500 words

Love, sex and relationships - Essay Example This forms my basis of interest in this essay in order to know what factors contribute to a lasting relationship and how to know if it will last. In this essay, I learnt a number of factors that affect sustenance of any relationship, for instance, satisfaction and quality of alternatives, investment size and commitment. Satisfaction is due to the number of positive effects and issues one acquires from a relationship (Horan). In addition, ones satisfaction in a relationship highly depends on the degree of affection he or she receives from the other partner (Horan). Besides, I learnt that investments or resources that one enjoys from the relationship affect whether it is bound to last (Horan). Many people before putting an end to a relationship will tend to consider the privileges of being in it. For instance, affection, good reputation and comfort are some of the most considered factors (Horan) .The alternatives a person has are also important before putting a halt to a relationship. What is in store for me after separation? This is what numerous people would consider first. I also learnt that the other three factors influence ones commitment (Horan) In every relationship, that has affection leads to the satisfaction of the couple. This reflects a relationship that lasts as cited by Knox and Schacht (71). 2. Castleman, Michael. Fifty Shades of Penis Size. Psychology Today. 30Th April 2013. Web. 6Th May 2013. My interest in this essay was because it is unheard that a man would normally take time read â€Å"Fifty Shades trilogy: Fifty Shades of Gray, Fifty Shades Darker, and Fifty Shades Free† (Castleman). Fifty shades is popularly referred as a females’ book s as it is a romance domain which women highly appreciate (Castleman). In most instances, men prefer pornographic elements rather than romance, which many women fancy (Castleman). Another reason is â€Å"fifty shades† being one of the best selling books globally in just a span of two year s, has already caught the attention of numerous right-minded people (Castleman). Based on this essay I learnt pornography denies love and relationships the privilege of a passionate sex especially among the spouses (Castleman). However, romance features a relationship made up of breathless sex, which is an out growth of true love (Castleman). Despite all this, the two distinct aspects both encompass and illustrate more on fantasies based on gender (Castleman). I also learnt sexual fantasies on both genders focus on their fundamental mission in life (Castleman). Based on this fact, males’ genes endure having sex with as many females as possible and the only easiest to this is pornography (Castleman). However, Females their genes tend to survive if they raise children to sexual maturity (Castleman). I learnt few women consider the size of the penis in there sexual lives and fantasies (Castleman). Based on Carroll (138) study, although there might be psychological preference for large penises among some partners, the size has no correlation with sexual excitement. Although pornographic materials present exaggerated, sizes where many women contend penises’ size does not matter during sex (Carroll 138). 3. Holmes Bjarne .Do Sacrifices in Relationships Give Happiness? It Depends. Psychology Today. 30Th April 2013. Web. 6Th May 2013. A number of issues appear significant to me that have intrigued me into preferring this essay. In the current generation, several people get

Problems in our life Essay Example | Topics and Well Written Essays - 2500 words

Problems in our life - Essay Example All the people face problems in their lives. For most of them, we quickly reach a solution and get out of them without having much trouble. We either reach a strategy or a quick solution that we may have tried in past. Howe ever, many problems become more difficult and vigorous when there exist no clear solutions and the strategies that we may have tried in the past do not work any longer (Anxiety BC, 2012). In return, such problems may become a cause of great anxiety and stress and may also need different and new strategies to be formulated. It is said by Bob Maynard says, â€Å"Problems are opportunities in disguise.† and this quote applies to almost all kinds of challenges and problems occurring in our lives. If we approach them with the attitude quoted by Maynard, we will discover the same problems becoming the opportunities for the learning of ourselves about us and others. In this manner, we can lead more fulfilling and happier lives even in the presence of such problems . Sorrows, happiness, defeat, victory and various such dynamics are the several aspects of life. In teh same ways, many emotions such as pleasure, success, and comfort are actually punctuated by problems such as defeat, misery, and failures. Thus, struggle and compromises are the primary tools to live a challenging yet winning life. In my viewpoint, teh problems of life can be easily categorized into personal, professional and social problems. Personal problems pertain to the challenges, mishaps, misunderstandings and other incidents taking place in the personal lives of individuals. Professional problems can take the shape of such happenings that take place at workplace or jobs; while, the social problems are those tensions that occur within a group of friends, peers and in social gatherings. All these problems, though take up a major part and significant

Does Language Play Roles Of Equal Importance In Different Areas Of Essay

Does Language Play Roles Of Equal Importance In Different Areas Of Knowledge - Essay Example There are four Ways of Knowing perception, emotion, reason, and language.The question each and every other way of knowing is controlled by means of language is a statement that needs more investigation as well as reflection.  There are four Ways of Knowing perception, emotion, reason, and language. One is supposed to use the Ways of Knowing and the Areas of Knowledge to acquire, perceive, and apply knowledge.The question each and every other way of knowing is controlled by means of language is a statement that needs more investigation as well as reflection.  Knowledge can be said to be informed that the brain has received that meets a certain set of criteria. When someone states that they know something they must also believe that, that something is so. Language always is known for its words. And a language also requires a lot of easy words to be spoken every where. If language is spoken in extremely different places in a huge area that shows this language is has a big word capac ity and a great deal easier than the other languages to comprehend. Words are determining the quality of language and so are important in every area of knowledge. Words seem to be so simple for a look but that is not really true.   A word is a unit of language that carries meaning and consists of one or more morphemes which are linked more or less tightly together and has a phonetical value. In general, a word will have a root or stem and zero or extra affixes. Words can be joint to make phrases, clauses, and well-structured sentences.

ENG Wa 9 Essay Example | Topics and Well Written Essays - 1500 words

ENG Wa 9 - Essay Example The constitution was weak. At one period between 1919 and 1933, there were 28 different parties in government. There were only coalition governments. From 1918 to the signing of the Treaty of Versailles, the government did nothing to improve widespread poverty, massive inflation and unemployment. They remained basically ineffective for 13 years, a point in which Hitler used to gain popularity. Upon signing of the Treaty of Versailles, the social and economic situation of the country became drastically worse. The government lost all credibility setting the stage for the growth of nationalism, anti-Semitism and the rise of the 3rd Reich . The purpose of this paper is to show why the German people had no choice but to accept the 3rd Reich. When a country is in such economic and social turmoil, it sets the stage for a dictator and totalitarian regime. The paper will conclude by showing how a country changes from economic turmoil to WWII. The Treaty of Versailles set the stage and there w as no other choice. Towards the end of the war, in January of 1918, President Wilson proposed to the US Congress the "Fourteen Points" and "Four principles". He sent the proposal to the Germans on the 5th of November 1918. (http://www.germanculture.com.ua) The new Weimar Republic was created November 9th 1918 on the premise that the Wilson proposition would be ratified as part of the peace settlement. The armistice was asked for November 11, 1918. Cease fire began by a country who thought they were winning the war at home and had no idea of the losses on the front.().France and Britain wanted retribution. They wanted Germany to be reduced to a insignificant European country.(Duffy 2004 ) .Of Wilson's Fourteen Points, nothing was taken into account other than the creation of the League of Nations. (Fuller 2010) Germany was completely demoralized. Had the proposal been considered, the blame of World War I would have been shared, and reparations would not have fallen completely on one country. The German people had no faith in the new governing powers. The Weimar Republic stayed in power from 1918 to 1933.(Wadell) In 1919, a new constitution was drawn, but it was never ratified. The fallacies of the constitution were later used by Hitler to gain toletarian power when he became Chancellor in 1933. Though it was a democratic constitution, " the president had the right to dismiss the cabinet, dissolve the Reichstag, and veto legislation. The legislative powers of the Reichstag were further weakened by the provision for presidential recourse to popular plebiscite. Article 48, the so-called emergency clause, accorded the president the right to allow the cabinet to govern without the consent of parliament whenever it was deemed essential to maintaining public order". Defining public order was highly subjective. (http://www.germanculture.com.ua) Â   In 1918, the economic situation was catastrophic. The government had no power to improve the financial situation of its c itizens. One is four men lost his life in battle which was equivalent to one third of the civilian population. The advances of mass production of technology required human labor to operate the machines and financial stability to finance the investment in the machines. Had the 14 Points been signed, Germany would have had a chance to recover its losses. (Karpovsky) Germany was forced to sign a treaty. The Treaty of Versailles was compiled in

Accounting for Business Combination and Ethics Assessment Essay Example for Free

Accounting for Business Combination and Ethics Assessment Essay Early 2011, Yung Limited acquired 75% interest in Chum Limited. This is the first time of Yung Limited preparing the consolidated statement. A few issues regarding to the first consolidated financial statement have been raised up. This report is used to solve the raised issues and explain general principle of consolidation accounting. Before the acquisition, Yung and Chum was a competitor to each other. Their financial statement only reflects their own financial position. Thus, the balance and transaction would state in the financial statement. The reason is that they are viewed as two entities from different aspect. However, after the acquisition, Yung and Chum became a single combined entity as Yung held 75% interest in Chum. It means Yung can direct business decision of Chum according to its preference. This view would be reflected in the consolidated financial statements. Since the consolidated financial statements view Yung and Chum as a single combined entity, the balance due to each other would be eliminated as a result. As Yung and Chum are the single entity, the amount due to Yung is set off by the amount due from Chum. One entity cannot lead money to itself in order to create a liability or asset. See more:Â  Capital budgeting essay As Yung and Chum are a single entity, transactions with each other are just a transfer of assets or liabilities, or a relocation of assets, this would not recognise as a transaction in the consolidated financial statements. Generally, profit margin is added to those transactions. These profit margins would raise book value of assets in the transactions. The common example is inventory and non-current assets. Those profit margins can only be realised in the sales or disposal to external parties. Thus, the consolidated financial statements would eliminate those unrealised profit also. According to the above statement, Yung gets the power of control in the Chum. It means every transaction can be related to Yung and its decision. The relationship between Yung and Chum would be a parent-subsidiary, and not just similar to other associate as investor-investee. Therefore, it is required to show consolidated financial statement of Yung and Chum. The distinction between consolidation and equity basis of accounting is power of control. Generally, if an entity holds more than 50% interest of another entity, the entity is required to consolidate the controlled entity. However, if an entity holds about 20% to 50% interest of another entity, the entity is required to practising the equity basis of accounting. Comparing with the two methods, consolidation basis of accounting would reflect a smaller net income if there are a large amount of inter-company transactions. Equity basis of accounting only show the share of profit in associate as an extra item in the income statement of investor (parent in consolidation). Thus, it would be a greater net income unless there is a net loss in the associate. In conclusion, different methods change the net income. The financial statements for equity basis of accounting are only included the investment in associates as non-current assets, and recorded as cost plus fair value adjustments in the net shares of equity. The consolidated financial statements are the combination of the parent and subsidiaries, and goodwill, excluding inter-company balance and cost of control. Thus, Yung’s financial statements would be greater value in statement of financial position if all investments were consolidated, but smaller value in income statement as there are large amount inter-company transactions between Yung and Chum. Equity basis of accounting could provide a greater asset value to Yung, but a smaller net income to Yung also. Dear Mr. Li, Memo regarding the revenue cut-off problem of Yung Limited According to the recent conference with John Au, President of Yung Limited, he reported that the sales of Yung Limited in 2010 incorrectly included sales in 2011. However, we did not discover this material error by our audit work. This material error overstated the profit of Yung in 2010 by 10%, but understated the profit of Yung in 2011 by the same rate. John Au also mentioned that he prefers to ignore this error because he can get benefit from this error as the understated profit. Ignoring revenue cut-off problem leads to conflicts in ethical and professional. This conflicts with fundamental ethical principles, such as integrity, objectivity and professional behavior. In the integrity aspect, we should not disclose any untrue financial statements. In the objectivity aspect, our professional judgments should not be influenced by reputation of our audit firm and any potential legal sue. In the professional behavior, we should comply with relevant laws and regulations relating to this revenue cut-off problem. The following are some of my recommendation on this revenue cut-off problem. The first recommendation would be reporting to the board of directors directly. This material error should be report the board of directors of Yung Limited. This report could give directors’ chance to decide the treatment of this material error. They could estimate effect of this material error. The second recommendation would be following John Au’s suggestion, ignoring this material error. This could be a way to accommodate our client. The third recommendation would be requiring John Au to correct this material error. This could reflect the true financial position of Yung Limited. The fourth recommendation would be convening an extra-ordinary general meeting with all shareholders of Yung Limited. This EGM could give shareholders opportunity to aware this material error, and understand the potential. Finally, I would recommend asking John Au to correct this material error. Although this correction would make him loss of a bonus, this is a fair treatment to all stakeholders at all. Also, this solution could reflect the professional position of our company.

A Study On What Reflection Is Education Essay

A Study On What Reflection Is Education Essay Reflection is the ability for someone to be able to reflect on their actions thus allowing them to continuously learn. It can also be seen as a critical reflection and/or a way of improving or changing the way that something is done or how we behave. Boud et al stated:- Reflection is an important human activity in which people recapture their experience, think about it, mull it over and evaluate it. It is working with experience that is important in learning. Within the learning environment reflective practice is a crucial part. It assists in both personal and professional development. The main benefits of reflective practice include the ability for a teacher to have a better understanding of their own teaching style and effective they are as a teacher. In todays society with diversity a big topic reflection will also help to ensure that the lesson and teaching styles employed are diverse. However there are a few issues with the way that some reflections are done. These were researched by Boud and Walker (1988). They found that some people just pay lip service to reflection. Reflections also include a persons thoughts and feelings as well as the experience that they have gone through. It is also common for reflection not to be taken seriously. It was found that a teacher was able to obtain better reflections from students if the students felt that they were in a trusting environment rather than an untrusting one. Donald Schon introduced the process of reflecting in 1983. He wrote a book called the reflective practitioner,. however the concept of reflective practice is much older and John Dewey (1933) was one of the first to write about it. He had an interested in problem solving and wrote about exploration of experience, interaction and reflection. It is based around an experience and the user of the reflective practice analysing their experience and learning from them. Schon was inspired by the work that Dewey produced and as such began to explore the boundaries of reflection and different models were introduced. He firstly wrote about reflection on action and then reflection in action. Reflection on action is where there has been an experience and the practitioner reflects on their reaction to the experience and then thinks about why they reacted that way and the resulting consequences of their actions. This is usually done by way of a documented approach. (see appendix 1) Reflection in action is the ability to think on their feet. This is based around the practitioner being able to deal with a situation that arises and is able to draw upon their experience, feelings and emotions to deal with the situation there and then. There are various models that can be used to reflect on a situation. These include:- Kolbs 1984, 4 step model of reflection (Reece and Walker, 2006, p.92, fig. 2.18) Concrete Experience Active Reflection Experimentation Observation Abstract Conceptualisation There is some debate about where this cycle starts. Kolb states that it runs in a clockwise direction and may begin at any given stage. It is a continuous wheel that can keep spinning. This is in contradiction to what Dewey (Dewey, 1993; Moon, 2003) state. He says that the cycle should begin with Concrete Experience which is a specific occurrence. Personally I feel that it should begin with a concrete experience as this is what is being reflected upon. Research by Roffey-Barentson Malthouse, (2009,P.7) suggests that this model is beneficial for teachers. Graham Gibbs 1988 based his models around Kolbs but created more categories within it to aid the process. Description What happened? Description What happened? Action Plan If it arose again what would you do? Feelings What were you thinking and feeling? Evaluation What was good and bad about the experience? Conclusion What else could you have done? Analysis What sense can you make of the situation? (Taken and adapted from Roffey-Barentson and Malthouse, 2009, p.7) This cycle is a lot more prescriptive that Kolbs and it may inhibit free though as it is more specific. Like Kolbs cycle this is a continuous cycle, it has no specific end point. I dont feel that Kolbs or Gibbss cycle would suit everyone as some people need conclusion. This is also a useful debriefing tool. It helps to keep debriefs structured. Both of these models are used frequently within the department where I work. Kolbs cycle is used to enhance the level of student activity and involvement. Honey and Mumford (1982) linked different learning styles to each stage of the Kolbs Cycle and then different teaching strategies. (see appendix 2). These all help to make the lesson inclusive to all and ensure that everyone learns from the lesson. It is a lengthy approach to the debrief process but as we say the learning comes from the debrief. A scenario can last a few minutes but the debrief 10-15 minutes or more depending. When developing my lessons I know the students circumstances and needs. Our training is set out by the Curriculum, this outlines the standards and training required. We run on a 2 year cycle so that all aspects of the curriculum are covered. The organisation I work for requires me to provide equal opportunities, value diversity, promote equality and inclusivity as well as not to be discriminatory towards any student providing them with a comfortable working environment. Using the cycle set out in Appendix 2 allows me to do that. Gibbs Model is used during most debriefs that take place. As we are a firearms training centre nearly all aspects of training have a practical element to them that requires a structured debrief. This cycle is used to aid the process for both shooting and role play exercises. For each of these models it is essential that the teacher or in this case Firearms instructor is occupationally competent in their role. This is the ability for someone to do their job effectively. There are a number of skills that are used to improve performance they include knowledge, skills and behaviour. All instructors at the TTC (Tactical Training Centre) are well qualified and are competent to perform the role. Each instructor is qualified to carry weapons and can be used operationally whenever required. Due to this it is essential that instructors maintain a good knowledge of operational procedures, time is allocated within the year planner for instructor training days. On these days instructors take part in refresher training to maintain these skills. The Curriculum governs everything we do and as a team we have team meetings to discuss changes and reflect on the practices ensuring that everyone is clear about the changes. As an instructor or student you should always be striving to learn more so that you can share his knowledge and move forward with the changing times. This in turn will make you more operationally competent. Shoot for the moon. Even if you miss it you will land amongst the stars (Les Brown, Educational Quotes for the 21st century page 3) We use the evaluation sheets along with the instructors personal reflection to improve training sessions and modify them accordingly. Instructors are encouraged to reflect using the EDAR cycle. This stands for Experience, Describe, Analyse and Revise. Students, especially adults, can provide invaluable information about your performance that cannot be collected from any other source (Reece, I Walker, S (2007:48) Instructors are required to have a minimum of 120hrs contact time with the students in a 24 month period. A minimum of 60hrs should be instructing tactics and 60hrs range work. This is to maintain a good skill level. As an instructor you are assessed on a regular basis to make sure that you are competent in these areas. This is done by the head of centre, CFI and the evaluation officer to confirm that they meet the required NPFTC criteria. A detailed portfolio is also kept by each instructor to document lesson and activities that they undertake. This is cross referenced with the National Firearms Instructor Accreditation needs. It is checked and signed by the CFI and Head of centre to ensure that each instructor is competent. On a personal level I use SWOT analysis (Brookfield, 1988) to evaluate and reflect on my current skills. This also helps me to identify areas where I can improve and develop. It also identifies areas where opportunities were not taken and the implications of this. Leading on from the SWOT analysis is the SMART action plan that assists in my personal development. Both of these are uncomplicated to use. Another reflective practice available to us was devised by Ojanen (1993). He stated that group discussions about personal experiences relevant to the topic being taught will help the students and teacher to improve their practices. At the TTC we always try to ask for, and get, the students own experiences to help with the lesson. This becomes increasing relevant when doing more specialist training like, VIP, Medics training Rifle etc. It was found that by doing this both teacher and student learn. By three methods we may learn: first, by reflection, which is noblest; second, by imitation, which is easiest; and third by experience, which is the bitterest. (Confucius (551 BC 479 BC) Chinese Philosopher) Critical reflection is also used when debriefing aspects of firearms. It first came about by Dewey in 1916. It is important that this type of reflection is conducted in a professional manner and that it uses the knowledge and experience of the instructor to discuss the scenario and guide them towards the necessary changes that maybe needed. This is quite a complex task that requires good orchestration by the instructor. Thompson and Thompson (2008) discuss critical depth and breadth. Critical depth is the need to look beneath the surface and emphasise that things shouldnt be taken at face value. Critical breadth looks beyond narrow, individual factors and takes into account the sociological aspects of the situation. They go on to state that without depth the reflective practice may come across as insignificant and not get the points across and could be misleading. Without Critical breadth there is a possibility of not seeing the bigger picture. This type of reflection is used frequently however some students take it personally and get very defensive and stroppy during this type of feedback. It has to be issued with tact and as the instructor I have found that you have to prevent yourself from getting involved in a heated discussion. The teachers role in discussion is to keep it going along fruitful lines be moderating, guiding, correcting and arguing like one more student (Mortimer Adler, The Paideia Proposal, Educational Quotes for the 21st century page 18 ) Self-evaluation is very important as it allows you to reflect on what you have delivered and the quality of it. From both your own reflection and the information gathered from your students feedback you are able to make changes to areas within the lesson that may need adjustments for the next time that it is delivered to make them drop dead proof and flow better. I keep a Reflective Practical Journal for my own personal action plans and Continual Professional Development; I am currently mid-way through a mentoring process that began when I first came to the Tactical Training Centre. Evaluation also helps with this process. To complete the evaluating process I use EDAR:- Experience:- Deliver the lesson or Experience. Describe:- who was involved, what happened, when it happened and where. Analyse:- Consider what happened Revise:- Think how you would do it differently. I feel that it is important to make the time to complete a reflective practical journal and find it useful to refer back to. When this document is reviewed by myself I pick out areas for development. The Tactical Training Centre has a high standard of teaching and the head of centre strives to ensure that each instructor continues to develop. He does this by ensuring that the instructors go on courses to maintain skill levels and also ensure that there are enough instructors to be subject matter experts in specialist areas. Teaching standards are regularly checked by the head of centre who sits in on lessons and evaluates the training and how it is delivered. He encourages the instructional staff to make the lessons interesting and that all the students are involved in the training. The continuing professional development (CPD) of teachers is governed by the 2007 regulations regarding to CPD. This complements the aims set out by the Institute for Learning (IfL) to encourage teacher-centred development activities. CPD in relation to a teacher means continuing professional development, which is any activity undertaken for the purposes of updating knowledge of the subject taught and developing teaching skills. (www.ifl,ac.uk) Task 2 I had a lengthy discussion with the Head of the Tactical Training centre who is an experienced teacher and Master Practitioner in NPL. We discussed the pros and cons of reflection and both came to the same conclusion that it is good to reflect however it is important to try not to make it to complicated. He believes that everyone should reflect however, it is not the be all and end all. It is a useful aid to help teachesr to progress. If we dont reflect we dont learn. Reflection is all part of the experiential Learning practice. It can also have a tendency to stop some people from moving on. They get stuck in the past rather than trying to move on. He feels that it is a useful tool and he tend to reflect quickly to try and prevent it becoming too negative. It is his belief that we should spend about  ¼ of our time reflecting and  ¾ of our time improving. However he does not have a preferred style of reflection but it is generally based around Kolbs (1984) 4 step model of reflection. In the NLP world reflection is described as either moving away from something or moving towards something. It is all based around what you actually want to get from delivering something. This needs to be established prior to the lesson commencing. Reflection tends to be cognitive; people drop into it and revisit it at a late date. We discussed and both agreed that reflection tends to be quite negative and we dont tend to focus on positive reflection. It is just as important to know why something has gone well and why it has gone well as it is to know why something hasnt gone as well. In our organisation positive reflection tends to be done in the form of Evaluation. Within our area of teaching reflection is conducted using Reflective Practical Journals, personal Portfolios, Personal Development Reviews, Peer observation and group discussion. Everyone helps each other out. For example the 2or 3 instructors selected to run a core session produce a package on the given topics. Once completed and signed of they deliver the session to the other Instructors in the office. This is so that any issues can be ironed out and addressed prior to it being delivered to the students. This also helps with keeping it uniformed and making sure that everyone is singing off the same hymn sheet. If you are very close to something it is quite difficult to always see any issues. If you reflect on it as part of a team it came help open it up and make sure that the product to be delivered is of a high standard. There are many purposes of a RPJ, these include:- To record an experience To learn from an experience To develop critical thinking or the development of a questioning attitude To increase the ability of reflection and thinking To enhance problem-solving skills To enhance reflective practice For personal development and self-empowerment For means of supporting behaviour change Enhancing creativity Improves skills like numeracy, writing, reading, ICT skills etc The list is endless. The act of writing is a great stimulus to creativity. When we are grappling with a problem, it is a common occurrence that in writing down our conscious thoughts on the question, useful associations and new ideas begin to emerge. Writing immediate thoughts makes more room for new avenues of thinking, new possibilities. (Miller, 1979) Task 3 A Reflective Practical Journal (RPJ) is a reflective journal and can be used to help the author through a transitional phase of education or through a lengthy course such as an initial firearms course or during core training. If used correctly than can help you become a better teacher and help with professional awareness, personal development and self-awareness. They help to document strengths, weaknesses, opportunities and challenges. The personal journal has been for hundreds of years to articulate the human drama of living and to explore new knowledge (Wolfe, 1989) A RPJ should reflect the leaning experience that the author has had, what they have seen, what it felt like, how it was seen by others and how it could be done differently if at all. It is important that these entries can be understood and that they are dated to help recall when an event has occurred. They can be used to instigate either small or large changes to procedures or lesson using reflective practice. I tend to be more of a critical reflector. I have chosen to use Gibbs reflective cycle for my reflection as I believe that it gives greater flexibility with fewer constraints than some of the other models. I have chosen a critical incident that occurred during core training for my reflection. This session was being attended by AFOs and was a core 2 training session. The session was designed to allow the students to research a given topic and deliver their findings to the rest of the group by using some new technologies that are available to us. I am aware that AFOs dont tend to like to present things to others and I was expecting the session to be met with little enthusiasm. The session went really well with some good enthusiasm shown. However I felt a little reticent about the whole thing. I wasnt sure why I felt like this so I decided to do a SWOT analysis chart (appendix 3). The headings are quite simplistic however too actually write below each heading can be quite complex from a critical perspective. There is a potential to make the comments quite negative, the headings almost encourage this. As I reflected on the Core session and examined the content, the delivery methods etc I knew that it had been delivered well and the learning outcomes had been covered. I still felt a little unhappy. So I began to look deeper into it and then it struck me. One of the students had been very quiet and just sat chewing gum looking uninterested. He actually performed well during the task but the more I thought about it the more it frustrated me. Why was he so uninterested? It was almost like he didnt want to be there. By writing a SWOT analysis I was able to simplify my views, feelings and concerns and develop an action plan using the SMART model. (Appendix 4). Using these analysiss it helped me come to the conclusion that the reason for my uneasy feeling was that I was taking one students attitude personally. It is in the solitude of blank pages that adults can reflect on their life experiences, contemplate future directions, and come to trust more deeply in their own answers (Christensen, 1981) When, after some deliberation, i found that actually it was the students issue. . I spoke to him the following day on a firearms detail and asked him what the problem was as he looked unhappy. He informed me that he didnt want to be there doing the training or even in the job. My worry had been for nothing, I had just taken it personally. Task 4 It is quite strange but without realising it I reflect on everything, not just things about work but also things in my personal life. Since becoming an Instructor I have been able to put these reflections into context. My reflections always appeared to be quite negative, with me doing something wrong or me having to change. Since keeping a Reflective Practical Journal (RPJ) my reflections have become more reasoned and I am learning not just to reflect on the negative but also the positive things that occur. As my confidence is growing so is my ability to not be so critical of myself in my reflections. The personal journal has been used for hundreds of years to articulate the human drama of living and to explore new knowledge (Wolf, 1989) I dont only keep a RPJ but also a personal portfolio documenting teaching and training sessions that I take part in. These all form part of my Continual Personal and Professional Development. This is taken very seriously where I work and the inspector at the Tactical Training Centre takes each instructor personal development very seriously. He actively encourages us to do courses that will benefit us and the organisation. We have our lessons evaluated on a regular basis and any training issues or areas for improvement in a trainers style and/or delivery can be addressed. The Head of Centre and the Quality assurance and evaluation officer carry out level 1 2 evaluations by observing lessons being delivered for content, relevance and the delivery style. These are done on a regular basis. Following lessons the evaluation officer speaks with some students, questioning them on their thoughts on the training that they have received. The information is then collated and is fed back into the CFI and Head of Centre by means of a report during team meetings. Level 3 4 assessments are carried out by independent assessors from external organisations. The feedback that they give is also collated and acted upon to inform and improve training. There is a Firearms practitioner meeting held monthly that is attended by the Inspectors and Sergeants from the Operations and Training departments. The Quality assurance and evaluation officer also attends. Any training issues and needs or issues that have been flagged up by the OPS department are addressed at these meetings before being ratified and put into practice. This ensures standardisation between the two forces. The Head of centre has just had the role of the firearms instructor for Durham and Cleveland updated. He has now included that all instructors should also be IOSH and CTTLS qualified as a minimum to be able to perform the role. He is also in the process of ensuring that staff maintain and improve within their occupational role by promoting up to date qualifications such as the TAQA assessors course that is currently being rolled out. This confirms professional accreditation within curriculum compliant courses Ultimately NPIA attend the centre and assess the work carried out at there. They have recently attended and assessed the centre. They checked lesson plans, Instructors portfolios, practitioner meeting minutes and managerial minutes. They can stipulate if they deem it necessary that more assessment criteria be put in place and can advise that instructor do more academic qualifications in line with educational standards. All these procedures ensure that all the instructors and training is delivered to a very high standard. This was apparent in the latest inspection where NPIA rated the centre as one of the top 3 in the country. On top of that each instructor completes a Personal Development Review (PDR) that is looked at annually by the sergeant, inspector and other members of the senior management team. These also outline good and bad practice as well as any other training needs or requirements. In the future I would like to develop my own confidence. There are opportunities now for some of the instructors to go on NLP courses. I feel that this would be beneficial for me and aid me in my future career as a teacher. I have highlighted this on my PDR and discussed it with the Head of Centre who is very supportive of this. See Appendix 4 for my SWAT analysis. Appendix 1 Reflective learning Journal Name Date Experience Significant event or incident Describe Who, what, When, Where Analyse Why, how (impact on teaching and learning) Revise Changes and/or improvements required Appendix 2 Stages in Kolbs Model Honey Mumford Learning Styles Teaching Strategies for each stage Concrete Experience- Direct practical experience Activist Prefers doing Hands on approach, lab or practical session, simulation, taking notes, observation, visits field trips, project, role play, debate Reflective Observation Reflect, describe, communicate and learn from the experience. Reflector Observes and thinks about situation. Discussion, personal development diary or log, tutorials, case study, one to one. Abstract Conceptualisation Use models and theories to draw conclusions. Theorist Needs to understand reasons, concepts, and relationships. Lecture, seminar, discussion, reading. Active Experimentation Testing those rules, apply to new learning experiences. Pragmatist Have a go, try out to see if they work. Experiment, simulation, buzz group. (taken from table linking Kolbs 4 stage model with Homey Mumford Learning Styles and Identification of Teaching Methods for each stage. Fig 2.21 Appendix 3 Swot Strengths I am very creative and planned the lesson well which was borne out by the results that were achieved by the session. Due to this creativity I was able to talk to the various groups of students and encourage them to embrace the session and help them to decide what technology that they were going to use to impart the information on the other students. Weaknesses I tend to wear my heart on my sleeve and I take things to personal. If someone is negative in a lesson I tend to take it personal rather than look at the bigger picture. Opportunities I deal with students on a daily basis and will be involved in many situations where my ability to deal with negativity will be tested. Threats I will constantly worry that I have done something wrong. This will then have an impact on my confidence and will in turn have a negative effect on my ability to teach effectively. The students will eventually pick up on my concerns. Appendix 4 SMART Specific I would like to improve my ability to not take negative attitudes or responses personally. This is very relevant for my role as a teacher and it will also help me greatly in every aspect of my life both in and outside of work Measurable I will be able to measure this by keeping an up to date reflective diary on each day of teaching that I do. I will include my personal feelings about how I feel the day went and any concerns that I have. I will monitor these along with my tutor and discuss possible reasons as to why I feel that way. Achievable This is achievable as I have time at the end of each day that I use to complete my portfolio and can incorporate filling in a diary as part of it. Relevant This is relevant to my role as a firearms instructor. It will help me to improve and come across more professional to the students by not wearing my heart on my sleeve.

Theory Of Tourism Demand

Theory Of Tourism Demand Presently, considerable research in the field of economics of tourism since the 1970s led to well established models and methodologies to quantify tourism demand. Main factors that proved its significance are for example income in the country of origin, relative tourism prices at the destination, or substitute prices of an alternative destination. On the other hand travel motivation has been a focus within destination choice theories. The typical tourist undertakes several steps before deciding for a vacation destination. Each stage is influenced by internal and external stimuli and the tourists intention maximize its utility, thus to make the most of it. It becomes apparent that the root of total tourism demand lies within both economic and socio-psychological theories. It is the intention of the thesis to therefore propose a combined framework. In order to prove its validity a survey will be conducted to capture stereotypes associated with Ireland and the Irish and to what extend this influences Ireland as a destination choice. The results will then be incorporated into the new framework to help future research testing other variables. Literature Review Theory of Tourism Demand Research differentiates between two major approaches to analyze tourism demand: Tourism economists mainly consider an economic framework while travel motivation mainly applies a socio-psychological framework (Goh, 2012). The following paragraphs will go into more detail on each of the theories to illustrate that tourism demand can be derived from theories of destination choice as well as market demand theory. Although studying the characteristics of tourism is a comparably new era starting in the 1960s, this industrys excessive growth has also led to an equally extensive evolution as a field of study and consequently its methods and findings. Neoclassical economic theory usually assumes a multi-stage budgeting process for every choice for a certain product or service. Within a tourism context this process can be divided as in Figure . Additionally, each stage corresponds to a utility maximization problem where the consumer subconsciously intends to maximize the utility of the choices within the given budget constraint (Smeral Weber, 2000). As Figure illustrates the budget line shows how different combinations of tourism expenditure could be allocated to the destinations, but the indifference curve shows that the tourist wishes to allocate set proportions of the budget to each (Sinclair Stabler, 1997). The most recent review papers by Song and Li (2008) and Song et al. (2012) summarize the research progress made in respect of approaches, applied methods, innovations, emerging topics, research gaps, and directions for future research. According to their assessment a number of researchers have created and tested a variety of demand models for different destinations in order to quantify its impacts. Most commonly the number of arrivals is used as the indicator for total tourism demand of a destination, although tourist expenditure, and tourist nights in registered accommodations were chosen in some studies. Predominantly considered determinants that empirically proved to have an impact on tourism demand were: Income in country of origin Relative tourism prices at destination Substitute prices of alternative destination Travel cost Marketing expenditure One-off events (Song, et al., 2009) While total impact and its explanatory variables have been thoroughly investigated through several econometric models, little attention is placed to the social context of tourism decision making: Traditional demand theory does not explain how preferences and tastes are formed and change [à ¢Ã¢â€š ¬Ã‚ ¦] (Sinclair Stabler, 1997, p. 29). Decision-making processes, its components and generalized frameworks have been widely researched over the past decades (Crompton Um, 1991; Woodside Lysonski, 1989). Decrop (2005) for example classified the factors of tourists decision-making process into six cognitive constructs: Tourist perception Learning and attitude Personality and self-concept Motivation and involvement Emotion Context On the contrary, Crompton and Um (1991) explain how tourists perception of a destination is influenced by internal and external inputs (see Figure ). Connecting the findings of Heung et al. (2001) review about major vacation motives and Gallarza et al. (2002) findings on attributes related to the destination image, it becomes apparent that research exploring factors influencing destination choice has been extensive. Despite the wide recognition of Um and Cromptonss framework of a multi-stage destination choice and acceptance that beliefs and attitudes are related to destination preferences, they are some restrictions when it comes to the act of purchasing a vacation at a destination. During the early stage of selecting a destination socio-psychological factors such as image or beliefs are significant indicators in specifing which destination evolved to a late consideration stage. However, the ultimate selection depends to a higher magnitude on perceived inhibtors acting on a potential traveler such as monetary constraints (Crompton Um, 1992). According to Crompton and Ums findings in the consumer behavior, tourism, and recreation choice literature à ¢Ã¢â€š ¬Ã‚ ¦constraints should be integrated into the cognitive choice process. (Crompton Um, 1992, p. 97) Figure : Framework of decision-making process by Crompton and Um (1991) (Source: Own illustration) Similarly, very few prior studies focused on the influence of socio-psychological factors on demand itself. During the 1970s several studies concluded that a large number of explanatory variables affecting demand are too small to have a significant influence, but if aggregated à ¢Ã¢â€š ¬Ã‚ ¦are likely to be as important as prices and income in determining travel growth. (Goh, 2012, p. 1862). Additionally, OHagan and Harrison (1984) again proved the high significance of non-economic factors in their study. The main reason for omitting relevant variables in tourism demand theory is its difficulty to define and collect accurate measures (Song Witt, 2000). Attempts to integrate socio-psychological factors into tourism demand models have failed due to the lack of appropriated procedures and econometric models. As most these factors are more commonly interrelated a new more complex modeling approach would have to be designed and tested. As Stabler notes: Though motivations and preferences, in which images are embodied, are acknowledged as being important, they tend to be ignored by main stream economists, because they are either assumed to be relatively stable and therefore do not influence the model, or are considered too complex to cope with. (Stabler, 1988, p. 137) In summary, apart from each other the economic perspective as well as the socio-psychological aspect has been subject to extensive research. Both fields of study realize their incompleteness when it comes to assessing tourist behavior and demand. However, to fully comprehend and measure the tourism demand, theories of destination choice and theory of market demand should be combined to create an in-depth understanding (Goh, 2012). Stereotyping Social categorizing allows people to respond quicker to a range of perceptual impressions. As Lustig and Koester (1999) state the way humans process can be broken down into three aspects: Conceptual categories  [1]   Ethnocentrism  [2]   Stereotyping For this thesis most important, is the effect of stereotyping. First mentioned by Lippmann in 1922 it refers to a selection process to simplify our perception of others; creating pictures in our heads (Lippmann, 1922, p. 5). Basically, the cognitive representations of a group influence our thinking, judgment and behavior of people within that group. Hewstone and Brown (1986) defined three characteristics of stereotypes: Often individuals are categorized, usually on the basis of easily identifiable characteristics such as sex or ethnicity. A set of attributes is ascribed to all (or most) members of that category. Individuals belonging to the stereotyped group are assumed to be similar to each other, and different from other groups, on this set of attributes. The set of attributes is ascribed to any individual member of that category (p. 29) Thus, after defining an out-group, they, on the basis of their differing characteristic to oneself, the dissimilarities are emphasized and extended in order to create a more distinct division between the social groups. Last, the characteristics are attributed to all members of that group, resulting in a person not being treated as an individual, but as a typical example of a category (Lustig Koester, 1999; Hinton, 2000). Before judging, people rarely gather a sufficient amount of information from various resources. Most commonly, they had a direct experience with a few people of the out-group, received information and opinions second hand such as from friends or relatives, were influenced by the output of the mass media, or just general pigeonhole thinking (Brewer, 1996). These sources that form a stereotype initially are moreover the multipliers and causes for stereotypes shared by an entire social group. As Stangor and Schaller (1996, pp. 4-5) mention: From one perspective stereotypes are represented within the mind of an individual person. From the other perspective, stereotypes are represented as part of the social fabric of a society, shared by the people within the culture. [à ¢Ã¢â€š ¬Ã‚ ¦] Because group values and group behavior provide the underlying foundation of stereotyping, stereotypes only have meaning to the extent they are culturally shared. Stereotyping is therefore not only an indiv idual problem, but when they are shared within a society; they have a considerable (positive or negative) impact on the labeled individual or group. As diverse and intricate as the environment appears to be and as useful as it seems to simplify this complexity by structuring, the more dangerous it becomes to misjudge and have inaccurate assumptions. Judd and Park (1993) assessed three major phenomena resulting from stereotyping: The so-called out-group homogeneity effect causes the person in the in-group to consider members of the out-group to be much more similar to one another than in reality. Second, humans tend to make wrong or inappropriately exaggerated assumptions about the group average, such as when all US Americans are assumed to be friendly and service-oriented, but also superficial. Third, the phenomenon of prejudices occurs when there is a negative valence inaccuracy, thus a negative attribute is weighted more important while the positive is being ignored or underestimated. For instance, when visiting the US a tourist could stereotype all Americans being superficial or insincere (the negative attribute), but disregar ding the fact that they are highly service and customer oriented (positive attribute). Conversely, one can show a positive valence inaccuracy. As Kunda and Scherman-Williams already proved in 1993 imprecise stereotyping can eventually lead to false interpretation of ambiguous incidents. Consider, for example, the unambiguous event of losing a soccer game. Ethnic stereotypes could relate the failure to laziness if the team was from Germany or low ability if the team is Kazakhstani. Thus, stereotypes will affect judgments of the targets ability even if subjects base these judgments only on the act, because the stereotypes will determine the meaning of the act. (Kunda Sherman-Williams, 1993, p. 97) Stereotypes even have consequences for future behavior. An investigation by Seta and Seta (1993) revealed the following results: The stereotype would persist even after the subjects were exposed to a disconfirming behavior as they expected a future action would compensate for the atypical behavior If a subjects stereotype would be consistently challenged by a member of the stereotyped group then expected compensatory behavior would cease. Nevertheless, the subject still expects another member of the group to make up for the disconfirming behavior. This way people are still able to anticipate certain future events without making it necessary to revise their deeply set beliefs and values. In conclusion, stereotypes are highly subjective, but because experiences and events are shared through various channels, it can eventually lead to a shared consensus. Although categorizing helps an individual to cope with an ambiguous environment more efficiently, caution has to be exercised to avoid unjust judgment of others behavior. Stereotyping is a strong set of beliefs and values, which is difficult to overcome for an individual and consequently even less likely for an entire social group. Conclusion Literature review gives a scattered insight into tourism behavior and demand. The field of tourism economics with its consistent developments in methodological innovations, research progresses, and different approaches consists of a comprehensive body of knowledge and theoretical foundations. Similarly, extensive research in the tourist behavior area and especially the understanding of decision-making process has led to a number of frameworks and assessment methods. Apart from each other, both have empirically and qualitatively evidence for a number of factors influencing the consumer equilibrium the point at which the tourists economical constraints intersects with the consumer indifference curve. Thus, market demand is proven to be depicted from economical as well as socio-psychological theories. However, only very few studies attempted to combine and investigate their relationship and impact. Factors influencing destination choice and destination image are many. Stereotypes are one of numerous causes shaping personality and beliefs. Due to its persistent nature and difficulty to overcome deeply held principles, stereotypes proved to be highly influential on expectations towards future situations peoples behavior. Thus, although stereotyping is a commonly known phenomena its implications into tourism theories is yet limited. The literature gave a profound understanding of economic and non-economic tourism theories as well as origin and impact of stereotypes on social behavior. It is the papers intention to prove a significant relationship between stereotypes and its influence on destination choice. Research Problem Research Problem It is evident from the literature that market demand as well as destination choice theory face constraints when trying to explain the complexity of tourists choices. Despite their methodological developments in econometric models over the past decades, integrating qualitative as well as quantitative measures has failed due to lack of available data or complexity. Similarly, socio-psychological frameworks tend to omit inhibitors and constraints such as budget. From the research problem identified above, the research question can be formulated as follows: To what extend can stereotypes be classified as a relevant factor influencing tourism demand? In other words, the author will intends to link both economic and socio-psychological factors into tourism demand theory. Further, it is hypothesized that stereotypes have a significant impact on the decision-making process of tourists and thus tourism demand in general. Research Objectives The research objectives are generated from the research question and should provide clearer sense of purpose and direction for the researcher (Baker, 2000). The following research objectives arise from the hypothesis above: Establish a framework that includes both socio-psychological and economic factors Song et al. (2012) as well as Song Li (2008) noted in their review papers that developments in tourism demand are limited to quantifiable measures. During their early works Crompton Um (1992) realized as well that the destination choice process is not limited to intrinsic motivators. Goh (2012) recently proposed an initial framework linking destination choice and theory of market demand. Investigate on stereotypes existing towards Ireland/Irish Seta Seta (1993) found that stereotypes deep-rooted and difficult to overcome. Stereotypes about Ireland and the Irish are widespread which could be due to its high emigration throughout the previous centuries. Since its subjective nature social science has not scientifically named or analyzed existing stereotypes. It will ths become essential to collect primary data. Analyze connection between existing stereotypes and willingness to choose Ireland as a vacation destination The multi-stage destination decision-making process has most commonly been researched by Crompton Um (1991; 1992) and Decrop (2005). Influencing factors are numeral and their magnitudinal impact depends on the stage of the process as well. Assess to what extend the economic tourism demand formula can be extended by the socio-psychological factors Research integrating socio-psychological aspects with tourism demand theory is limited. For example, Goh (2012) was able to link the factor weather with tourism demand theory. Based on the framework established from the first objective the author intends to generalize the findings. Research Method The methodology outlines how the research objectives are to be achieved within the given time frame and explains the rationale behind the chosen method (Saunders, et al., 1997). Special emphasize is to be placed on the research design, data collection, and ethical implications. Research Design In order to resolve the above mentioned research objectives a triangulate approach has been chosen, applying both quantitative as well as qualitative methods. First, in order to fully comprehend and test the relationship between stereotypes and tourism demand, a framework needs to be created which stems from economical as well as consumer choice theory. This inductive and more discovery-oriented approach is necessary due to the lack of available research and quantitative data that combined the two fields of study. Through an investigation of the literature about economic tourism demand and socio-psychological theory, the exploratory research will confidently result in a comprehensive tourism demand framework. Additionally, it will clarify the authors understanding about the separateness and consequently help to successfully commence with subsequent objectives (Heath Tynan, 2010). The main focus of this thesis will rely on a positivist approach though, thus deducing a hypothesis from the theory and empirically testing it (Saunders, et al., 1997). The intention is to quantitatively prove a causal relationship between stereotypes and tourism demand. From the literature review it can be concluded that socio-psychological factors play a major role when deciding for a destination and as a result imply to have certain impact on tourism demand of that destination. However, this hypothesis has not been tested yet. In order to do accomplish objectives two and three a survey will be conducted among people who have not visited or lived in Ireland. Conducting surveys allows the researchers to have more control over the research process and is widely perceived as authoritative by people in general (Saunders, et al., 1997). According to an analysis from Irelands national tourism board Fà ¡ilte Ireland its main markets are Britain, North America, France, and Germany (Fà ¡ilte Ireland, 2011). The author intends to collect sufficient amount of data from at least two source countries, namely United States and Germany. As the survey is standardized it will be easier to distribute to the different nations and later compare the received results. It aims at collecting cross-sectional data about the kinds of stereotypes existing towards Ireland and the Irish as well as the participants willingness to choose Ireland as a vacation destination based on their held beliefs. Regression analysis will then allow the author to conduct the fourth step of positivist research: Examining the specific outcome of the inquiry. It will either tend to confirm the theory or indicate the need for its modification (Robson, 2002, pp. 18-19) According to Saunders et al. (1997) the data collected might not reach such a wide range as a qualitative research method would due to the limited number of questions a questionnaire can contain. However, in case the conducted survey does not give sufficient causal explanation, thus its validity and reliability cannot be assured, additional secondary data from a recent survey by Fà ¡ilte Ireland could be analyzed who interrogated tourists that have chosen Ireland as a vacation destination (Fà ¡ilte Ireland, 2011). It is important to note though, this data can only serve supplementary as a clear distinction between stereotypes and other reasons to choose Ireland has not been considered. The reason for choosing a positivist approach is the advantages that come with it. Its deductive nature allows the application of a rigorous structure that would make this hypothesis applicable to generalization and give an opportunity for further research to test other socio-psychological factors (Easterby-Smith, et al., 2001). The last objective intends to incorporate the findings from the survey into the framework proposed at the beginning of the research applying the knowledge gained throughout the thesis. If the survey were to prove the causal relationship between stereotypes leading to higher likeliness to choose Ireland, the hypothesis demonstrated its validity. The fourth objective is to conclude to what extend the findings can be generalized and applied to other non-economic factors. Data Collection As mentioned above the main purpose of this thesis is a survey among US and German citizens collecting empirical data about stereotypes towards Ireland and the Irish as well as their willingness to choose Ireland as a vacation destination based on their held beliefs. Irish born as well as residents who previously visited Ireland are excluded. This specification is especially relevant as stereotypes root mainly from other peoples experience (i.e. visitors to Ireland) and/or limited familiarity with the other social group (i.e. Irish emigrants) (Brewer, 1996). The author targets to gain 50 utilizable questionnaires from each nation, totaling to n=100. In order to ensure a high number of participants from Germany the survey will be translated into German as well. Distribution will primarily be channeled as a web questionnaire through social media. This note only enables the survey to reach a wide range of potential partakers and guarantees there anonymity, but also ensures a certain level of randomness which is one of the main challenges when conducting surveys. Although the author cannot fully exclude a connection with all the participants, the potentially exponential circulation minimizes this risk. The data then will be used for a linear regression analysis in order to validate how the independent variable (stereotype) impacts the dependent variable (select Ireland as vacation destination). The linear regression will only be an approximation of the true relationship though, as it is not possible to include all the variables which may have an influence on the dependent variable (Koop, 2009). The omission of these variables in the model is referred to as the error term. The basic regression model is written as where y equals dependent variable (select Ireland as vacation destination), coefficients ÃŽÂ ± and ÃŽÂ ², x represents the independent variable (stereotype), and refers to the error term. A null hypothesis test will be applied to determine whether results are statistically significant. Main problems arising using regression analysis can be autocorrelation, omitted variable bias and multi-collinearity (Koop, 2009). As the hypothesis is only testing the impact of one independent variable on one dependent variable, autocorrelation can be neglected. Similarly, multi-collinearity, evident through high p-values and low t-stats can be excluded as only one explanatory variable is applied. However, omitted variable bias can lead to unreliable coefficients if an explanatory variable which may have an impact on the dependent variable are omitted from the data set. However, as mentioned above it is nearly impossible to include all explanatory variables, which is why the error term is included. The values of the coefficients will nevertheless be treated with caution. Ethical considerations have to be taken into account as well. The online survey ensures the participants anonymity and no personal data will be collected. Additionally, it goes without saying that the author conducts this hypothesis in an objective and non-discriminatory manner. Stereotypes have a tendency to classify or even favor one social group over the other. The thesis is not intended to strengthen or overcome beliefs towards Ireland or the Irish, but to capture a snapshot of existing stereotypes.