Rule of Merger & Demerger Essay Example for Free

Rule of Merger Demerger Essay 1.These rules are called Rules of Merger Demerger amongst the Firms registered with The Institute of Chartered Accountants of India. 2.Concept of Merger Demerger: i) The Partnership Act has not prescribed merger demerger of partnerships. In the corporate world, merger and demerger have become universal practices for securing survival, growth, expansion and globalization of enterprise and achieving multitude of objectives. Merger is the fusion of two or more existing companies. On the other hand, demerger signifies a movement in the company just opposite to merger. `Demerger’ is also used to describe spinning off of an â€Å"undertaking† of a Corporate entity. The concept of `Merger’, `Demerger’ `Acquisition’ are arising out of the `Arrangement’ under Sections 391-394 of the Companies Act, 1956. Merger and Demerger are natural corollary of globalization. ii) To incorporate the spirit of Corporate World and to imbibe the consolidation creed, the Council used the term ‘merger’ and ‘amalgamation’ of CA firms. The Council in its 198th Meeting held from 25th to 27th February, 1999 and in 223rd Meeting held from 2nd to 5th February, 2002 considered the Seniority and Mergers of the firm and implications of the decisions. iii) In order to have an orderly and sustainable growth of the CA firms, it is desirable that the coming together of the firms begins with networking and then matures to mergers. Networking will enable the firms to develop working relationships with each other. However, it is not to suggest that there cannot be mergers without networking. iv) The mergers should be effected to develop core competencies and to render professional services of a larger range spread over bigger geographical area. A merged big entity will always be superior to a network arrangement. 3.Merger i) To effectuate merger, a merger agreement in Form ‘E’ (enclosed) is to be filed with the Institute within 30 days from the date of the agreement. The re-constitution agreement/partnership deed shall be filed with the Registrar of Firms. ii) Upon the merger of the firms, the Institute will freeze the names of the merging firms and shall not allot the same names to any other firm. 4.Demerger i) The merger has to precede the demerger. The merger agreement itself shall contain the terms and conditions for demerger. Therefore no concurrence/acceptance is required from the continuing partners. The merger agreement shall stipulate that in case 75% or more of the continuing partners of one of the erstwhile firm(s) are willing to demerge then they can do so after giving due notice in Form ‘F’ (enclosed) to the other partners and to the Institute. ii) In case 75% or more of the continuing partners of one of the erstwhile merging firm have demerged after giving due notice to the other partners, then in such case, the merger shall come to an end and if the remaining erstwhile merging firms/partners of the erstwhile merged firm decided to continue, then they should enter into a fresh Merger/Partnership Agreement. iii) The Demerged Firm is entitled to practice in its old trade name, which existed at the time of merger. iv) The Constitution Certificate issued by the Institute to the demerged firm shall state the original date of establishment, the date of its merger and the date of the demerger. For the purpose of computing the seniority of the firm, the total period will be reckoned from the original date of establishment.

The Five Main Theories Of Truth

The Five Main Theories Of Truth There are five main theories of truth, these are: the correspondence theory, the coherence theory, and the pragmatic, redundancy and semantic theories. All these theories are concerned with the truth and falsity of what people say or think. A.Correspondance Theory The correspondence theory of truth states that the falsity or truth of a statement can only be judged in its relationship to the world and whether it actually describes the world accurately; therefore true statements correspond to the actual state of affairs. This model is a traditional way of thinking and can be linked back to some of the Greek Philosophers such as Aristotle, Socrates and Plato. This theory can be broken down into two sections; on the first hand this theory tries to conjecture a relationship between thoughts or statements and on the other hand things or facts. As Aristotle stated in his Metaphysics: To say that (either) that which is is not or that which is not is, is a falsehood; and to say that that which is is and that which is not is not, is true(Aristole ()) The correspondence theory can be split into two main categories the first being correspondence as congruence. Correspondence as congruence claims that for a statement to be true must have a structural isomorphism(2) that is directly linked to a state of affairs in the world that makes it true(3). This can be best demonstrated in Russells Theory of Judgment in which he proposed that belief cannot be a binary relation between the believer and fact, as one could not have false beliefs. As an alternative, Russell construed belief as a multigrade relation between the believer and the objects in belief. For example: Othello believes that Desdemona loves Cassio This statement can be seen as true in the eyes of Russell as the object of the belief are related as they are judged to be related and if Desdemona does love Cassio. However one of the main criticisms of Russell is that is it impossible to hold a false belief about non-existents, although it is obvious that there are such false beliefs, for example, a child believing Santa Claus has a white beard, however the sentence itself would be said to be false as there is no such thing as Santa. Richard Kirkham (1992) states, in relation to this, that the theory of descriptions can be applied to sentences but not beliefs as it is impossible to judge non-existents on Russells theory. There is a huge pothole in this theory as some sentences can pose difficult for this model: a small cheque is a kind of cheque but a counterfeit cheque may not be in Russells case as adjectives such as counterfeit lose their simple meaning. This caused Russell to abandon his theory and develop a new theory of judgm ent in 1919. Correspondence as correlation is the second half of the correspondence theory and was developed by John Austin. Austin theorised that there does not necessarily need to be a relationship between a true statement and the state of affairs that makes it true as he tried to prove that the value of truth was only a small part in the rage of utterances. Austin heavily disagreed with the presumption that utterances always have to constate or describe the subject in turn making them true or false and thus Austin introduced performance sentences(4). Performance utterances are not true or false that is not truth-evaluable(5) instead they can be said to be happy or unhappy(J.S. Andersson (1975)). Uttering such performatives can be said to be doing a certain type of illocutionary action. This to Austin would not just be describe as: just saying or describing something(J.L. Austin (1962)) Austin gives an example of a performance utterance: I bet you six pence it will rain tomorrow(J.L. Austin (1962)) In making this utterance you are obligating a promise, you are not just simply stating what you are doing. However if, for example, you do not keep your promise and offer the sixpence if it rains although this is not in order with the utterance the sentence is not false it can just be said to be happy or unhappy, however this also demonstrates how the sentence can never be true. However, J.R. Searle argues that performatives are in fact true or false and says performatives are what we would otherwise call declarations and is a technical notion of Searles account: the successful performance of the speech act is sufficient to bring about the fit between words and world, to make the propositional content true. (J.R. Searle(1989)). Bach and Harnish (1991) agree with Searle in saying that performances can be true of false, however for different reasons. They believed that these performances are directly statements not declarations. On the other hand Bach and Harnish attack Searle stating that ordinary performances do not need rationalisation, because they are an ordinary and successful way of communicating when the audience can infer your communicative intention. This contrasts Searles view point as he states performances are declarations as declarations are only accidently communicative and are only really successful if they fulfil the conventions. Bach and Harnish finally argued that even though communicative success relies on the agreement that they are statements the performative force of perfortatives does not. B. The Coherence Theory The coherence theory differs to the correspondence theory for two main reasons the first being that the competing theories give different meaning to the proposition and their truth condition. According to the coherence theory the relationship is that of coherence. There are several versions of the coherence theory of which differ on two major parts. The different versions of the theory give different accounts of the coherence relation. In accordance to some early versions of the theory the coherence can simply be put as consistency; therefore to say that the propositions join together to a specific set of propositions is to say that the propositions are consist ant to that set. This version can be deemed unsatisfactory for the following reason: consider two propositions that belong to different sets surely these propositions could both be consistent with a specific set whilst simultaneously being inconsistent with each other. The second and more credible version of the coherence theory offers that coherence is some form of entailment. In accordance with this version a proposition coheres with a set of propositions if and only if it is entailed by many sets. There are two principle lines of arguments that have led philosophers to adopt a coherence theory of truth. Early advocates were convinced by the focus on metaphysical questions, lately there has been attention paid to the epistemological and semantic basis of coherence. The earliest versions of coherence were associated with the idea of idealism. The coherence theory was adopted by a number of British idealists in the latter years of the nineteenth century. For example, F.H Bradley (1914). It can be said that idealists are lead to the coherence theory because of their metaphysical position. Advocates of the correspondence theory believe that statements and beliefs are ontologically different from the objective setting which makes the said belief true. Idealists on the other hand do not believe that there is an ontological standpoint between beliefs and what makes these beliefs true. From this idealist point of view reality is simple a collection of beliefs. Accordingly, a belief cannot be accurate or true because it corresponds to something that is not a belief. As an alternative the truth of a belief can only be validated if consistent with its coherence with other held beliefs, therefore a belief that come from an idealism perspective comes in degrees. A belief is true to the degree that it coheres with others. Bearing this in mind it has been stated by Candlish (2006) that F. H. Bradley described an identity theory not a coherence theory. There is another route to adopt when looking at coherence theory, one of an epistemological route. Blanshard (1939) argued that: a coherence theory of justification leads to a coherence theory of truth. His argument is as follows: Someone might believe that coherence with a set of beliefs is a test to seek the truth but that the truth is comprised of a correspondence theory of objective facts. Never the less, if truth consists in correspondence to facts, coherence with a set of beliefs will not suffice to test for the truth. This can be said to be the case as there is no concrete guarantee that a succinct coherent set of beliefs is a foolproof test for the truth. If coherence is simply a good but weak test for the truth, then the argument fails (Rescher 1973). There is a falling apart of truth, as Blanshard suggests, if it can be only seen as a fallible test. Another view point is that we cannot get outside or escape our own beliefs making it complicated to compare statements to objective facts. There is evidence of a version of this argument adopted by logical positivists such as Neurath (1983) and Hempel (1935). This argument is similar to Blanshards in which it depends of the coherence theory for justification. This line of argument infers that we will never know if a proposition corresponds to reality. This argument is scrutinised by two main criticisms. Firstly, it relies on the coherence theory for validation and therefore susceptible to any objections to this theory. Secondly, a coherence theory does not always follow these premisses. We cannot imply that a proposition that cannot be know to comply with reality does not comply with reality. Even if correspondence theorists agree that we can only know the propositions which fall in line with our beliefs, they can still believe that truth is held within our correspondence; if so then it must be accepted that there a truths which cannot be known. Otherwise, it can be said, that the coherence of a statement with a set of fixed beliefs is is a valid indicator that the statement corresponds to objective facts and we can safely know that propositions correspond. This was the viewpoint of Davidson (1920) It is felt that coherence theorists need to justify that propositions cannot correspond to objective facts, not just that they cannot be known to. As noted, the coherence and correspondence theories have different view about the conditions of truth. One way to help decide which of these accounts is correct is to be aware of the procedure by which propositions are assigned truth conditions. Finally Coherentists can dispute that the lone condition that the speaker can justify his or her own propositions is only in relation to his or her beliefs (Young (1995)). There are many criticisms of the coherence theory of truth; however there are two that will be focused on: the specification objection and the transcendence objection. The specific objection states that coherence theorists have no possible method to identify a set of propositions without contradicting their own. This argument can be first seen in Russell (1907). However there are other uses of truth and the word true, for example, we speak of a true friend however this is often set aside, perhaps derivative but at any rate different. Many views are held about how the content of what we say and think should be specified thus leading us to be concerned with what the bearers of truth are; for Wittgenstein the world consisted of facts. Human beings are made a wear of facts by virtue of our mental representation and thoughts. These thoughts are expressed in propositions, whose form indicates the position of these facts in reality. Everything that is true, that is, all the facts that constitute to the world and which (in principle) can be expressed by atomic sentences. Tautological expression occupy a special role in this language framework because they are true under all conditions, however tautologies are literally nonsense as they convey nothing about what the facts truly are. Despite this, since they are true under all conditions, tautologies provide the underlying structure of all language; this being thought and reality. Fitting with the ideas in Wittgensteins writings, Tractatus (6.1), that the most scientific, logical features of the world are not themselves additional fact about it. Much like beauty propositions are entirely devoid of value. Facts are just facts; everything else that gives the world meaning must reside elsewhere. Wittgenstein was trying to achieve a properly logical language; therefore only dealing with what is true. Aesthetics judgements about what is beautiful and ethical judgments about what is good simply cannot be expressed within logical language, since they transcend what can be pictured in thought. This can be seen as a major problem as this would leave all the major questions in traditional philosophy not only unanswered but also un-askable. It is therefore not unfair to conclude that the Tractatus itself is nothing more than useful nonsense. Whereof one cannot speak, thereof one must be silent. This stark and lone statement renders literally all of human life unspeakable. It was this carefully delineated sense of what logical language can properly express which influenced the ideas of Logical Positivism. Wittgenstein proposed himself that there was nothing left of philosophers to do which is reflected in his abandoment of the discipline for nearly a decade. The problem with Wittgensteins logical analysis is that it demands too much precision, both in the definitions of words and in the representations of their logical structure. In ordinary language, applications of a word often only bear a family resemblance to one another; also there are many grammatical forms of expressing the same basic thought. However, under these conditions.

Importance Of Manpower Planning In Holiday Inn Hotel Commerce Essay

Importance Of Manpower Planning In Holiday Inn Hotel Commerce Essay Planning not only includes obtaining right person at right place but it also comprises of motivational programmes such as incentive plans for active participation of employees and certain other schemes and facilities which are integral part of a staffing function. The training and development of workforce that leads to co-operation and better human relations with which the Human Relation can be developed and stabilize through effective control, clear communication and effective supervision. Where there is a maximum utilization of resources there is increase in productivity level and the higher productivity leads result to minimum wastage of time, money and efforts and this is possible through activities such as training and development, remuneration and performance appraisal. It is an important element in the present industrialization where large scale industries requires management of large scale manpower and this could be effectively done with the help of staffing function. Staffin g is the key to all managerial functions and Human resources help in implementation of all major four functions which are known as planning, organizing, directing and controlling. It is considered to be a two phase process because it not only analyses the current human resources but it also makes a future forecast and helps to draw employment opportunity. Manpower is advantageous to this hotel in different aspects such as Helps in growth and diversification Shortages and surpluses can be identified so that quick action can be taken Avoids overstaffing and reduces labour costs as excess staff can be eliminated Based on manpower planning recruitments and selection process would take place Helps in stabilizing the organization with the help of manpower management Helps in identifying the skills of the employees and provide appropriate training to develop and utilize those skills and talent. Labour Market Strategy in Holiday Inn Holiday Inn addresses the challenges with respect to what to deliver to stakeholders over a time frame of 5-10 years and lead the thinking of providing information and direction regarding overall labour market dynamics. It has pathways to develop and create sustainable growth and prosperity. For development it requires retention, provincial economic sustainability, attraction of highly skilled and educated labour force. A strong system of communication that brings people together to ensure that public and private institutions spend time and money wisely and the goal of the labour market strategy are like High level participation in high quality and diversified employment Highly skilled workforce High quality and productive workplaces Incremental change on existing knowledge and skills Ref: http://www.managementstudyguide.com B. External factors The macro-environmental or external factors of a Holiday Inn Hotel can be identified by using PEST analysis which is Political, Economic, Social and Technology. Political factors: This factor mainly deals with the government policies and procedures which is worked out through legislation and consists of all legal factors such as How stable is the political environment? Government position on market ethics Government view on culture and religion Government policy on Economy Taxation policy on tax rates and incentives These are some of the political factors that include legal issues, government implementations and define both the formal and informal rules under which the organization must be operated. Economic factor: Each and every organization is affected with national and global economic factors such as Cost of labour Interest and Inflation rates Economic growth rates Business cycle stage (e.g. recession, recovery) Unemployment rates Socio-cultural factor: It includes the cultural and demographic aspects of the external macro environment. The potential of the employees who come from different back grounds and work together in the hotel and customer trends and aspect which the hotel has to consider as per their needs and wants such as Change in lifestyles Level of education Value in society Demographics (age, sex, race etc.,) Change in consumer needs and wants Technological factor: This factor is the major driver of globalization which reduces the minimum efficient of production levels and some of the technological factors are Recent technological developments Rate of technology changes Alternative way of providing services New discoveries Communication technology The technology has now become the most important aspect in any hotel as when the customers are mostly delighted and satisfied with service including latest technology that is available in the hotel. 1. Manpower Demand Factors There are several factors that are considered which created a requirement of manpower in Holiday Inn and are related to economic cycle such as like adaption of new Technology, a new demand either by increasing the productivity or by creating new goods especially in hotel industry. By adopting machines like coffee machines which are used to prepare quick coffee to the customers and ovens, refrigerators, coolers air conditioners which are used in kitchen for the quality production of food and wifi a free use of internet mobility for the customer and heaters which make the customers warm and comfortable. This adoption has made new kind of requirement of employees who could operate it correctly, quickly and maintain. The other factor is changing in Skill requirements where staff needs to perform different task by provided training and make them indulge with their job which is necessary to focus or they would lose the interest of doing the same activity and would probably look after the other job by changing the organization which results in labour turnover. By changing in skill requirements it has made the change in manpower planning by recruiting people from different backgrounds and training them in different departments and fields where they can have the overall control in different situations and skills to perform the service effectively and can have job satisfaction. The Productivity improvements is another factor which has created a demand for manpower in Holiday Inn which measures the productivity based on the number of task performed or the service that is provided to the customers in any given time of period. This measure includes a comparison of the service provided to established company or the customer quality standards. To measure the productivity improvements the time sheet has been maintained to indicate the time taken to complete particular task and look at the minimal customization of the quantity of work, for example the number of calls received per day, the number of queries handled, the number of customer served and many more which will be used as a measure. The hotel has also considered Expansion plans as the factor of demand for the manpower which needs skilled and efficient labour to give good start by providing effective and quality service. The diversity of hotel management is greater which involves combination of variety skills such as food and beverage, management, housekeeping services, accounting, sales and marketing, front office operation. While expansion the main aim of the organization is to maintain their position, service and quality standards in order to compete in the current market and the utmost importance is given to the employees, the skills and efficiency to achieve the organizational goals. Ref: http://www.scribd.com 2. Labour turn over As per Holiday Inn, the labour turnover determines the rate of recruitment. In the year 2008 the total number of leavers during the year is 120, the total number of employed at the beginning of year is 400 and at the end number of employed is 430. This can be measured as Number of Leavers / Average number of employers ÃÆ'- 100 i.e., 120 / 415 ÃÆ'- 100 = 29%, during the period there was a major change in employment level as the percentage does not measure the essential relationship between recruitment and labour turnover. There are several categories that cause attrition like death, retirement, migration, occupation mobility. Though there are many ways to find out the labour turnover but stability can be measured by indicating effects of policy change in the external labour market. The percentage of labour turnover can hide areas of stability within the target population. The 100% labour turnover may be produced by 400% labour turnover of a quarter of the target population. The labo ur turnover is considered based on the different market conditions. 3.Supply and Demand The supply and demand of the labour can be ensured with the help of the manpower planning that matches the overall business strategy and plan. Demand which is a process of analyzing, reviewing and attempting to achieve the organizational objectives and supply is necessary action taken to ensure that labour is available when ever required. These two factors are similar and go hand to hand when increase both increases and when decrease both decreases. The manager should have to consider both the factors demand and supply where to meet the demand like seasonal times during Christmas and summer holidays where the demand will be too high there should also be sufficient supply of staff. The main source could be the internal employees where the demand can be fulfilled by the human resource by promoting the internal employees in different departments apart some external labour should also be considered like fresh graduates from schools and colleges and when there is decrease in demand during non seasonal periods the internal labour will be too high, so the managers will be reducing the supply measures by retirement, resignations and voluntary scheme of retirements and if again demand increases then same procedure of hiring new employees and promoting internal staff. The manager keeps balance both the demand and supply. Ref: Human Resource management: Theory Practice by John Bratton, Jeffrey Gold 4.Work Arrangements: Once the employee is been recruited in an organization then it is the responsibility of the employer to look after the working conditions and provide proper basic and safety facilities to the employees. To provide such arrangements there are certain things that needs to be focused like Work Environment: The employer should consider the proper work environment to the employees where they will be able to work efficiently like Lights, Heaters, Elevators, Proper floor maintenance and emergency exits in case of emergency and proper equipment to work with. Safety arrangements: The employees should also be taken care with health and safety were they should be provided with insurance facilities and keeping danger equipments away and in restricted areas and see that no employee would get harm while working and also provide first aid facility on every floor. Rewards and Recognition: In Holiday Inn every year there will be best employee and best organizer will be rewarded apart from that the hotel should also come up with certain different ideas of nominating people which will inspire them to work harder and smarter. Leave compensation : The Hotel has also provided proper compensation to the employees not only paying overtime allowance but also by approving leaves of employees at constant period which helps in increasing efficiency and motivates employees to work for long term. Ref: Human resource management in the hospitality Tourism Industry. TASK 2 Recruitment and employment: : Legislation Implication Application Race Relation 1976 act Sex Discrimination 1986 act Disability Discrimination 1995 act Equal pay 1970 act Directly or indirectly it makes unlawful to discriminate against a person on grounds of ethnic, nationality, origin or colour. It covers all non contractual areas where it is unlawful to discriminate on the grounds of marital status or sex The act makes it unlawful if a disabled person is treated as less favorably because of his / her disability. The right states all the men and women, part time and full timers will be paid equal for doing the similar work. In organization once the employee is being recruited he / she cannot be distinguished or categorized in different departments based on their nationality, ethnic or colour In any organization men or women all are equal in the eyes of law and will be violated if the people are categorized in different segments based on their sex or marital status In organization based on skills and required department any person will not be discriminated based on his/ her disability. In Holiday Inn this rule is applicable to all the people who work probably same however it does not include basic wages and salaries to the contract employees, overtime, vouchers, sick pay schemes are not being indulged. Ref: www.city.ac.uk Statutory Provisions: The Holiday Inn has implemented health and safety act for the protection of the employees like Legislation Implication Application Health and safety act 1974 Management of health and safety at work regulation act 1999 Work Place regulation 1992 act ( Health, safety and welfare) RIDDOR act 1995 This act secures health, safety and welfare of the employees at work premises It implies for employers to assess and manage risk to employees and others arising from work activities It is applicable to the workplace environment and ensures it is safe and suitable to carry the task and doesnà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢t present risk to employee and others. It is reporting of injuries, disease and dangerous occurrences regulation It is applicable to all the people who work in the hotel and provides safe access and maintenance with proper storage and safe handling of dangerous substances and also providing training to staff to ensure the health and safety. There are proper arrangements being made to ensure the health and safety of the employees at work place by making proper arrangements for emergencies, training to employees and providing adequate information for health surveillance where appropriate It is to ensure the work place is safe to carry on the task like ventilation, lightning, sanitary conveniences, escalators and moving walkways, work station and seating, temperature in indoor workplaces, drinking water, room dimensions and work space, drinking water and facilities to change clothes, rest and eat meals. The employers and people in control premises need to report major injuries, dangerous occurrence or any work related deaths to incident contact centre or via online. Ref: www.healthyworkinglives.com Code of Practice: Legislation Application Implication Employment act 1996 Employment relation 1999 act Disciplinary policy and practice. Handling Record Keeping This law states that an employer cannot dismiss an employee on certain basis. This law ensures the Disciplinary and grievance, leave for family and domestic reasons, trade unions and other rights of an individual. This process is instructed on two main areas conduct due to lack in performance and capability which is failure to follow the hotel instruction and procedures. It is where all the employers have to support and train to carry out disciplinary meetings with their team. If any employee refuse to prevent the risk of health and safety at work or refuse to return to workplace which is believed to be dangerous workplace for an employee to work then the employer cannot dismiss the employee. It is a right of an employee to get accompanied and can complaint to employment tribunal which also includes interpretation. This law is also applicable to entitle of leaves during domestic incidents, maternity or parental leave and consequent amendments. The other rights would be like part time work discrimination, code of practice, unfair dismissal, and training to employees. In certain cases the employer may encounter difficulties with the performance of the employees due to illness or mental stress. At such instances the manager has to show more support and deal it properly if no alternative is left then have to approach formal capability procedure. If the employee is not following the procedures like being late to hotel all the time or fail to follow the management instruction the employer should have to follow ACAS code i.e. first sending warning letter and conducting meeting and appealing. It is unlawful if any of the employees do leak the confidential data of the customers in the hotel. The employees should have to consider the confidentiality of the data and may be dismissed if violated the rule. Ref: www.personneltoday.com Organisation: Legislation Application Implication National Minimum wage act 1999 Paid Leaves entitled to the employees This law is applicable to all the people who work in United Kingdom It is where the employees will The legal way of paying the minimum wage to an employee is what called as NMW which an employer should pay at least on hourly basis and then it is calculated on arrears.

Essay on Uniting People in The Color Purple -- Color Purple Essays

Uniting People in The Color Purple Red, a color of hatred, a color of anger, a color of oppression. Purple, a color of pride, a color of love, a color of triumph. The clashing of colors, and the uniting of a people. Think of how much more we would see if we did not have eyes. Physical appearances rule the world; the spiritual and emotional gifts emanating from within each individual are left to live an empty existence of incessant, smother-some abuse and to die a tragic and appalling death. Through colloquial diction, emotionally and spiritually turbulent episodes, and an uninhibited, straight-forward writing style, Alice Walker's The Color Purple, astonishingly displays society's alienation of the African-American woman. Celie, a homely woman, lived a life of penetrating violence. At an early age the man thought to be her father shamelessly soiled her fourteen year old body for his own carnal satisfaction; she did "what her mammy wouldn't". With one forceful act of violence a childhood ended and a life-time of pain began. The only reason for Celie's existence was to fulfill the needs of a vile and abusive congregation of men. The white man destroyed the black man, the black man destroyed the woman. An endless cycle of rancor and insecurity dominated the lives of women who knew not of their own talents and self-worth. Bare-foot and pregnant, was the only way of life for these abandoned souls. "She ugly. But she ain't no stranger to hard work. And she clean. And God done fixed her. You can do everything just like you want to and she ain't gonna make you feed it or clothe it." Celie, sold, like a slave, into an unloving marriage, represents the indifference and ignorance of society. Celie's marriage to Mr.__... ...ug, Squeak, and Celie fled from their oppressors to the North. Celie utilized her talent of sewing to create new fashions. A talent, once employed only at her husband's call, gave her the self assurance necessary for her attainment of a better future. The death of her father served as a drastic realization. An era of abuse and vulgarity finally ended. His hold on Celie and Nettie no longer existed, they were truly free. Awaiting Nettie's return and escaping the emotional turmoil of Shug's departure, Celie ventured home. Respect from Sofia, Harpo, and even Mr._____ shocked and rattled Celie's mind. Standing up for her rights destroyed an aura of weakness and pushed her ahead to redeem a dormant spirit. Nettie's, Olivia's, Adam's, and Shug's return finalized the uniting of a family, of a town, of a nation, proving in the end we are one . . .a nation of purple.

Eudora Weltys The Ponder Heart. :: Eudora Welty The Ponder Heart.

Eudora Welty's The Ponder Heart The critical essay "The Strategy of Edna Earle Ponder" by Marilyn Arnold expresses the idea that Edna Earle Ponder is sizing up the woman who has come to the Beulah Hotel, while her car is being fixed, as a potential new wife for Uncle Daniel. Arnold believes that the "narrative ear" is important character in the novel. Arnold argues that the listener is a young female who is naà ¯ve and shy and that Dean Earle utilizes her self-professed intelligence to get Uncle Daniel married again. By marrying again Uncle Daniel would come out of his reclusivness and be happy once more. She states:"Throughout the novel the adroit Edna Earle travels the course of her story selecting details meant to charm and impress a young woman and at the same time she sets forth the expectations that would govern a liaison between her guest and Daniel"(Arnold 70). According to Arnold, Edna Earle is completely disappointed in the two previous marriages of Uncle Daniel. As his protector and the one person who is concerned with his happiness "any further brides will be first sized up, then courted, then forewarned and foreordained by Daniel's niece and protector"(71). It is Edna's belief that Uncle Daniel can only be truly happy when he is in love. In the beginning of her tale Edna Earle gives her listener a plethora of favorable descriptions and accounts of Uncle Daniel. "Edna Earle is especially careful to stress Daniel's youthfulness in spite of fifty-plus years"(72). She also explains how she, Daniel's father, and the citizens of the town have handled Uncle Daniel. Arnold states:"Her narrative becomes in part a lesson on how to treat Daniel: that is, how to protect him and let him do whatever makes him happy"(73). Lastly, Arnold asserts that Edna Earle emphasizes how Uncle Daniel gave away almost all of the Ponder money. Eudora Welty's The Ponder Heart. :: Eudora Welty The Ponder Heart. Eudora Welty's The Ponder Heart The critical essay "The Strategy of Edna Earle Ponder" by Marilyn Arnold expresses the idea that Edna Earle Ponder is sizing up the woman who has come to the Beulah Hotel, while her car is being fixed, as a potential new wife for Uncle Daniel. Arnold believes that the "narrative ear" is important character in the novel. Arnold argues that the listener is a young female who is naà ¯ve and shy and that Dean Earle utilizes her self-professed intelligence to get Uncle Daniel married again. By marrying again Uncle Daniel would come out of his reclusivness and be happy once more. She states:"Throughout the novel the adroit Edna Earle travels the course of her story selecting details meant to charm and impress a young woman and at the same time she sets forth the expectations that would govern a liaison between her guest and Daniel"(Arnold 70). According to Arnold, Edna Earle is completely disappointed in the two previous marriages of Uncle Daniel. As his protector and the one person who is concerned with his happiness "any further brides will be first sized up, then courted, then forewarned and foreordained by Daniel's niece and protector"(71). It is Edna's belief that Uncle Daniel can only be truly happy when he is in love. In the beginning of her tale Edna Earle gives her listener a plethora of favorable descriptions and accounts of Uncle Daniel. "Edna Earle is especially careful to stress Daniel's youthfulness in spite of fifty-plus years"(72). She also explains how she, Daniel's father, and the citizens of the town have handled Uncle Daniel. Arnold states:"Her narrative becomes in part a lesson on how to treat Daniel: that is, how to protect him and let him do whatever makes him happy"(73). Lastly, Arnold asserts that Edna Earle emphasizes how Uncle Daniel gave away almost all of the Ponder money.

Tour Operator Management Essay

Introduction: A tour operator typically combines tour and travel components to create a holiday. They prepare itinerary. The most common example of a tour operator’s product would be a flight on a charter airline plus a transfer from the airport to a hotel and the services of a local representative, all for one price. Niche tour operators may specialise in destinations, e.g. Italy, activities and experiences, e.g. skiing, or a combination thereof. The original raison d’etre of tour operating was the difficulty of making arrangements in far-flung places, with problems of language, currency and communication. The advent of the internet has led to a rapid increase in self-packaging of holidays. Task 1. Understand the tour operator industry A tour operator combines tour and travel components to create a holiday, it designs travel routes for tourists and offer perfect arrangements of the airlines and hotels. In a word, a tour operator offers package holidays. A travel agent is a kind of retail business which is a buyer of tour operator, it sells travel-related products and services to customers on behalf of tour operators, airlines, hotels and other entities. Some tour operators own the distribution channel, they set up retail shops selling products and services directly to the final customers, or they establish close relationships with travel agencies under contracts. The development of the industry should be attributed to the development of transportation in the early age. With the invention of aircraft, the demand for travel increased rapidly. But in recent years, situations become more complex than ever before in such a changeable economic climate, UK’s tour operator industry are fluctuated in growth. The pack age holiday market continued to decline but specialist holidays, cruise tours and flight-only bookings all grew significantly. Company failure level rose substantially from 33 in the previous year to 47 this year. The industry structure changed a lot: independent agents turned to favour dynamic packaging with concentration on niche markets including long-haul, cruising, UK holidays and self-packaging. Big operators drove bookings online and through their own retail networks. 2006 is one of the  most challenging years in the industry’s history, with traditional business model under great pressure and uncertain future for many others. Tour operators judge overall demand and the expected demand for each destination and seek to satisfy that demand if it can be accomplished profitably. Tour operators assemble the component parts of holidays. Tour operators have many sub-contracted suppliers that are expected to deliver quality services under some form of supervision. They rely upon close relationships with people working in the destinations – at airports, hotels, restaurants, excursion venues, public administrations, medical authorities, etc. – for without them, holidays could not be delivered. Tour operators have resident staff, or those of their local agents that maintain these relationships and are expected to become familiar with concerns expressed by local c ommunities. Where good quality accommodation for customers is in short supply, many tour operators co-finance developments on a short-term basis. Tour operators act as a bridge between suppliers, customers and the country visited, providing information about the destination, safety and cultural sensitivity (dress codes, etc). With smaller guided tours, customers often seek greater detailed interaction and are very aware of their social and cultural responsibilities. In Great Britain, the country in which they occurred the first time tour operators, leading manufacturers are Thompson, Owners Abroad and Airtours which has 60% of the total national sales of standard trips. Vertical integration: Vertical integration occurs when an organization own companies on two or more levels of the buying chains.(Siraliova and Angelis, 2006). Companies use the concept of rebranding in this integration for the purpose of enhancing the customer base. Horizontal integration: â€Å"Horizontal integration simply means a strategy to increase the market share by taking over a similar company. Tour operators can integrate with same kind of company such as Thompson holidays so that to sustain in the competitive market. Especially technological industries use this concept where mergers and acquisitions happen in order to enhance t he reach of the entity.† (Vignali, 2001).

Gym Visit

Visiting Local My Local Gym Every person in the world would like to have a perfect body including myself. In order to have a healthy and a strong body, I would need to consider going to a gym to work out. Before going to the gym I did not knew of what to expect of a gym. Certainly, I would expect a wide selection of equipment available. I would enjoy a well-educated staff who knows everything I would want to know about working out. The Bally Total Fitness that just turned into LA Fitness, is a perfect match for me. I would definitely enjoy working out at the LA Fitness gym. The closest gym to my neighborhood was LA Fitness. This gym has six different club amenities and features. It starts at a reasonable price for working out, a price you cannot deny to become a healthy person. When I entered into LA Fitness I knew to expect a good environment for training and physical activities. At the LA Fitness gym they provide the members with an enormous amount of equipment. Throughout my tour with Monica, the tour instructor, she informed me that there are various amount of duplicity equipment for manageable workouts. For example, some equipment that I seen where treadmills, stationery bicycles, bench press, dung bells, medicine balls etc. All equipment found inside the gym is up to date and easy to handle. The work out machines informs you how to use them and lets you know what parts of your body you will be working out on. The best part of LA Fitness is the helpful trainers that make you lead to your goal. Working out with a personal trainer brings out good benefits to club members. All trainers designed a customized workout plan for each individual member. The workout plan has an ongoing motivation and supporters the member. All LA Fitness member received one hour fitness assessment before going in your own way. Having a trainer helps you work out effectively to attain your goal. Your trainer also shows you personally how the exercise machine is properly used and as well as teaching you the main principal of the workout that it is being performed. For better results for your own health trainers are there to pace you and keep you from not over doing the exercise. You have the opportunity of being inform from a personal trainer to aware you from your strengths and weakness. With a variety of different occupational centers to take advantage. To set a pace and a weekly routine you can choose from various events and relaxation options. You can choose from running in treadmills to relaxing in sauna or swimming your stress away. For comfortable workout you can also join in groups to follow a special routine provided by a trainer. Some group fitness classes that are provided in this facility are kickboxing, yoga, zumba, body conditioning, and cardio jam. Fitness groups are available from 7am through 8:15p. m from Sunday through Saturday. If you have a child and you have your workout routine set to a certain time day care is provided with an additional charge of $10. 00. The day care at LA Fitness has a schedule from Monday-Friday from 8:00 a. m. until 1:00 p. m. and 4:00 p. m. – 9:00 p. m. Saturday 8am until noon. The LA Fitness gym has its operating hours as followed Monday through Thursday from 5 a. . until midnight, Friday from 5 a. m. until 10 p. m. , and Saturday and Sunday from 6 a. m. through 8p. m. To join the gym has different pricing start from $9. 95 for one person for one week with no Initiation fee. No contract needed to get started and you pay as you go. Additional charge for certain amenities, such as racquetball, kids club, personal training, and juice bar. La fitness is a good environme nt to look up to and enjoy being part of with a various amount of different equipment to use and different fitness groups. In conclusion, La Fitness would be a great starting point towards a healthy life style. With having a gym full of new exercise machines and trainers on the side giving you good advice toward your exercise. Trainers will always support and motivate you to attain your healthy goal. After having a good workout you can always help yourself to enjoy the comfortableness of a sauna. The gym would always be open throughout the day and night to help you release some stress. It is an inexpensive opportunity for you to get in shape and start feeling healthy.