Humanistic and Existential Personality Theories free essay sample

A personality is similar to a fingerprint, it is distinctive. The Humanistic and Existential. Theories of personality illustrate self-actualization, motivation, existentialism and person-centered theory. Abraham Maslow’s hierarchy of needs explicate the humanistic theory of motivation. Man achieves a situation in life established as self-actualization; nevertheless, the principle to achieving self-actualization a high level need, commence with fulfilling lower -level needs. Even though lower-level needs contributed to importance with satisfying higher level needs and completely self-actualization, passing over other lower-level needs do happen. Carl Roger’s Client-centered theory as well humanistic has a formative tendency. Roger’s deemed every substance either organic or inorganic developed from uncomplicated forms to further complicated forms (Feist Feist, 2009). The self and self-actualization is motivated by Motivations, satisfying individual needs and recognizing oneself was significant from Roger’s viewpoint. Regrettably, hindrance to psychological health much like disorganization incongruence and defensiveness may happen. Roger’s Client-centered theory illustrates a model of individuality and the different factors which involve persons’ development. We will write a custom essay sample on Humanistic and Existential Personality Theories or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Additionally May has employed Existential psychology, summarizing the significance of Maslow’s and Roger’s humanistic theories. May’s methodology to comprehension to a being is through clinical practice (Feist Feist, 2009). Persons, who not have guts to countenance their expectations and fortune, focus themselves to rejection and recognition of tasks. Human existence is established on development and transformation, differentiate distinguishing subject matter and thing, probing for different sense in life, conscientiousness of whom and what a being will develop into, and the make use of an anti-theoretical approach (Feist Feist, 2009). May had a method akin to Maslow and Roger’s, reasonably significant and employed for psychotherapy, human existence is well recognized by the approaches of Maslow, Rogers, and May, their support help build up a well awareness of the individual and self- perception.

Free Essays on Magona

To My Children’s Children by Sindiwe Magona is an autobiography that creatively illustrates her development into womanhood while integrating her limitations due to apartheid. Amazingly Magona tells of her loving childhood with an optimistic tone even though she and her family had to overcome struggles dealing with poverty, death, schooling, pregnancy, politics and racism. Apartheid may have cynically affected many aspects of Sindiwe’s life, but she never allowed her determination or spirit to be defeated. There were many facets of Magona’s life that were affected by Apartheid, one of them being the educational system. Under the rules of a Bantu education, the government believed that Black Africans should only be educated for their opportunities in life and that there was no place for them above the level of certain forms of labor. (Magona) Luckily, Sindiwe just missed the year that this form of thought was put into effect, so she was able to graduate high school and go on to earn a degree as a teacher. This did however, affect her teaching career. There were too many students, not enough books, and the grade levels were all mixed. Although she tried to teach some the basics, most of the time it seemed futile in trying to organize the abilities of the students, or even teach lessons. Then there was her salary, or lack there of. Magona had a degree and earned very little. â€Å"Yes, teacher’s salaries, a decade and a half after I had started teaching, were still so low a s to elicit scorn from everybody, from lowly domestic workers to common criminals. When I had entered the field of education, to say I had been astounded at the pittance African teachers earned would be an understatement.† (Magona, 96) Another part of Magona’s life affected by Apartheid was her environment; where she grew up. Black African’s were forced to move to homelands, which were designated areas. These places were usually pits of poverty. â€Å" Blaau... Free Essays on Magona Free Essays on Magona To My Children’s Children by Sindiwe Magona is an autobiography that creatively illustrates her development into womanhood while integrating her limitations due to apartheid. Amazingly Magona tells of her loving childhood with an optimistic tone even though she and her family had to overcome struggles dealing with poverty, death, schooling, pregnancy, politics and racism. Apartheid may have cynically affected many aspects of Sindiwe’s life, but she never allowed her determination or spirit to be defeated. There were many facets of Magona’s life that were affected by Apartheid, one of them being the educational system. Under the rules of a Bantu education, the government believed that Black Africans should only be educated for their opportunities in life and that there was no place for them above the level of certain forms of labor. (Magona) Luckily, Sindiwe just missed the year that this form of thought was put into effect, so she was able to graduate high school and go on to earn a degree as a teacher. This did however, affect her teaching career. There were too many students, not enough books, and the grade levels were all mixed. Although she tried to teach some the basics, most of the time it seemed futile in trying to organize the abilities of the students, or even teach lessons. Then there was her salary, or lack there of. Magona had a degree and earned very little. â€Å"Yes, teacher’s salaries, a decade and a half after I had started teaching, were still so low a s to elicit scorn from everybody, from lowly domestic workers to common criminals. When I had entered the field of education, to say I had been astounded at the pittance African teachers earned would be an understatement.† (Magona, 96) Another part of Magona’s life affected by Apartheid was her environment; where she grew up. Black African’s were forced to move to homelands, which were designated areas. These places were usually pits of poverty. â€Å" Blaau...

Animals in American History Essay Example | Topics and Well Written Essays - 250 words

Animals in American History - Essay Example Slideshow 4:2 contain a dog and horses coexisting with human beings. The picture demonstrates a democratic society where even animal rights are observed. The crowd seems to be busy with their own agenda and no one interferes with the freedom of the dog. Further, slideshow 4:3 demonstrates a free dog in the middle of a crowd. The picture is also an exclusive indication of a democratic society where animal rights are observed as those of humans. In the gilded age is characterized by championing the rights of children and animals in the society. The pictures in slideshow 7:33 of a child holding a horse statue, portrays the defenseless in the society. Children and animals needed protection from abuse in the eve of nineteenth century and in modern American society. In the slideshow 9:27, there is a police dog near a policeman inspecting a car. The presence of the dog in the picture resonates with safety claim of the car model. Dogs have been for a long period considered as a source of

Local food Essay Example | Topics and Well Written Essays - 500 words

Local food - Essay Example The English introduced afternoon tea, fresh food salads, and sandwiches into the world today. While the French added drinks to the English dining table, the Indians added spices and new veggies. The English exploration and a rich heritage of food culture ultimately is an incredible masterpiece of local food for the English people. The English start their day with egg and bacon breakfast taken down with seasoned tea or coffee. The cuisine may also include fried tomatoes, mushrooms, bread and baked beans. Children eat porridge or boiled oats during winter and cereals in summer (F, 2007). Breakfast is served hot and taken heavy; a tradition carried down from the Romans one meal a day policy. Although much of the cuisine disappeared during the food rationing period following World War II, the preserved cuisines heavily represent the ancient English culture. The English local food far outsmarts most foreign cuisines in terms of ease to cook and benefit to the body. The fresh farm produces eaten raw provides vital vitamins and minerals as animal products like eggs and bacon help build the body. Bread is a daily meal in England and a key source of energy foods. The balance created by these foods attracts many food enthusiasts and outweighs most processed foods cuisines. Fish has a historical twitch with the English and is prepared to suite every meal. The English have perfected fish preparation and preserved it for light dinner or lunch (Christopher, 2011). Dry table wine is legendary to both the English and the Italians. Wine is taken to supplement food and usually taken at the end of the meal. Wine, however, is a preserve for the well to do and most prefer water or tea at the end of a meal. Salads make an important part in the local cuisines in England. Salads such as asparagus, carrots, and French beans take center stage at a dinner. Thanks to the India exploration, more salads like chilies, cucumbers and ginger have been added to the cuisine. After

A Secret Govermnt video write up Movie Review Example | Topics and Well Written Essays - 250 words

A Secret Govermnt video write up - Movie Review Example h profile government officials have used the secret govemnment as their last resort in bailing them in certain governance problems that they face periodically. The government, as their window opportunity is therefore using the group when all their legitimate options are blocked. The involvement of the member in of the secret government in governance has soiled the reputation of the government in upholding transparent management of its affairs and instead cast doubts on the efficacy of the government to provide leadership. There is also the fear of the unsupervised government being into place when the citizens are expecting continuous improvement on the government on transparent performance on matter of security and administration as a whole. The secret government demonstrates how the top government officials engages with the unconventional groups in the management of its affairs in a desperate move after failing to win the support f the people or that of the congress for constitutional and legitimate

Introduction Of Tourism Industry In Mauritius

Introduction Of Tourism Industry In Mauritius My Management Research Report is aimed at analysing the tourism sector of Mauritius and how it has been evolved over the years to attract foreign expatriates. As tourism is one of the fastest growing industry in the world, people are willing to travel to different parts of the world to experience the different culture and events which they find interesting. Thus tourism nowadays have been evolved to cater all the different masses of the public. The research report also shows the various development procedures implemented by the government to attract more tourists to the island as tourism is one the main pillar of the Mauritius economy. The report discusses the discovery of the island, its evolution process whereby Mauritius was occupied by Portuguese, Dutch, French, British and finally gained independence. The Report also discusses the transport facilities, promotional activities, cultural cuisine and festivities, Primary landmarks and attractions. It also discuses different type of tour packages available for beach holiday makers to adventurous holidays makers. It shows how the Mauritian social, economy, political, technological field has benefited by the tourism sector. Improvements that are made to convert the low-income tourist destination to one the worlds best tourist brands. Mauritius is emerging as world class business and banking sector. It is now considered as the hub for the financial transaction and known as Singapore of the West. The research shows how the tourism Industry has affected the social, technological, economics, ecology and political aspect of Mauritius. The 7Ps marketing strategies like Product, Price, Place, People, Process, Promotion, and Physical Evidence applied to improve the tourism sector. The research also analyses the factors like international competition, Recession, climatic change, perception of luxury, middle class population, demographic change, technological change, security, health aspects, that affects the tourism industry. Keywords: Maslows theory of Motivation, Marketing strategy, Infrastructure, Communication Introduction of tourism industry in Mauritius My Management Research Report is based on how Tourism Industry has supported Mauritius by elevating the progression into infrastructure and the development (economy) of the whole island. Also which should be improved more so that to give the island more potential values and worthy for the population as well as the tourists. Mauritius is known as Paradise Island by tourists and is found in the South West of Indian Ocean. Mauritius is dependent on sugar production since its independence in 1968. Mauritius economy is dependent on crucial pillars of financial services, business process outsourcing (e.g- textiles), tourism Information Technology. Mauritius is one of the best Africas massive sugar exporters to Europe, and most of its refined sugar is exported to the EU. Mauritius is a parliamentary Republic and a member of the United Nations, Southern African development Community, the Common Market for Eastern and Southern Africa, the African union, La Francophonie and the commonwealth. The island ranked as an upper-middle income economy, it has been ranked as the best governed country in all of Africa. It is the only African country with full democracy. The archipelago is ranked the 7th best destination in Africa. Discovery of the Island Mauritius is surrounded by beautiful blue or turquoise crystal seas and white sandy beaches. The word Paradise Island described its beauty in nature (Eco tourism parks, volcanoes, etc). The islands populace is composed of several ethnicities, including Indian, African, Chinese and French. The main spoken languages are Mauritian Creol, French and English. Asian languages also form part of the linguistic mosaic of the island. Many hotel staffs are fluent in German, Italian and Spanish. Due to others countries, Mauritius too has its own history which marked the island and also the population, with history of sailors who visited the island in the early past by Portuguese in 1507. Then continue furthermore with European.. In 1598 by Dutch who landed in Grand Port and named the island Mauritius. In 1735 arrived the French governor Mahà © de La Bourdonnais constructed some of the famous buildings which are still standing till today and are site touristic for tourists. After French came th e British. The famous bird the dodo which was extinct but still live in our memories till now. The evolution that had taken place throughout the years In the early 1970, it was an exclusive destination with only a few air carriers servicing it. To attract tourists, the government created a national airline, for increasing capacity to and from traditional markets (UK, Franceà ¢Ã¢â€š ¬Ã‚ ¦) extending progressively its network so as to reach new tourist markets. In 1971, The hotel School was created to sustain growth of the Tourism and Hospitality Industry by providing skilled labour for the different functional parts of hotels, tour operators. Then, in the 1980s, the government attracted foreign hotel groups such as South African Sun International and well renowned labels such as Meridien etc to position Mauritius as an upmarket destination focusing on sea and sand. The marketing focused on opinion leaders and cinema stars who were invited to stay in Mauritius, road shows were organised by the then Mauritius Government Tourist Organisation. The liberalisation of air access in the years 2000, attracted a number of carriers so as to match increasing number of hotels and rooms. The rise in bungalows and small hotels coupled with the venue of new air carriers such as Virgin or French Corsair attracted new waves of tourists, more downmarket and with lower disposable income. In the years 2000, several green concepts such as Casela, La Vanille Crocodile Park etc. were launched for environment conscious market segment. As from 2009, with the economic recession in Europe, the traditional market, Mauritius tried to explore new emerging markets such as China. As China is a massive rich country, it can maintain Mauritius beneficial by rising its economic. On the other hand, Chinese compensate with finance erection and infrastructure proposition has been a grateful relief, even when it has been attached to the use of Chinese Labour and inputs. In 2010, even with a critical budgeting Mauritius has faced to overcome and with its big surprised the tourists have been increasing. It is a nice performance for the island even if recession has popped up. Whereas in 2011, Mauritius wishes to lift Tourism markets outside Europe. In 2012, Mauritius Tourism Sector is targeting on emerging markets and found India as a first class source market. The strategy is to penetrating the Indian market and to focus on the exploit of MICE and Wedding Segments. The Indian Travel trade to advertise and to sell Mauritius as a MICE destination. According to the Minister of Tourism Leisure Mr Michael Yeung Sik Yuen, their requirements are to set Mauritius as a high level standard of luxury and accommodation, travel, meetings and conference arrangements, host team building activities, etc. As well as promoting Mauritius as a Golf and Wellness Tourism destination. India is ranked the 6th biggest market for Mauritius and the country registered 53,955 Indian arrivals last year. Travel trade is crucial to grow up tourism to Mauritius. As the island was struggling to Economic progress and it saw improvement of the means of communication and a gradual upgrading of infrastructure. Telecommunication in Mauritius are easy to access with internet facilities to one country or to another. Nowadays, the world has been changing and the island too has been thrived for a better future for the population with the incoming of tourism. Tourist Industry has brought lot of reinforcement to the environment of the island. This help in maintenance and renovation of new infrastructure and construction of new buildings. With Tourist Industry, the island has a lot of potential activities such as construction lot of hotels around. Government has given them lot of opportunities, so with new erection of new hotels tourists can enjoy themselves with luxury spas, excursions. Mauritius has been developed due to the arrivals of tourists to the island. Towards a quality tourism in Mauritius, AHRIM (Association des Hà ´teliers et Restaurateurs de là ®le Maurice) launched in 1973 and it is a non-profitable organisation and their members have 85% hotels sector which are ready to welcome tourists every day. Perfect quality deals with good customer service, it is prior in any organisation. On the other hand, Segmentation is vital and support the selling of the destination. Segmentation is divided into 4 groups of market which are:- Demographic By selling the destination, Mauritius need to target different types of customers to their age, types of family leisure by positioning its own products on the market. Geographic Tourists will discover the beautiful green paradise by staying in harmony with nature. Psychographic Mauritius is a paradise island and with its multicultural people, tourists will have the opportunities to discover the lifestyle, cultures, different types of delicious food and as well as their values. Behavioural Tourists will have the chance to learn the typical Sà ©ga dance and also the knowledge and attitudes of the local people. Even that they can organise some special occasion such as wedding with different cultural types of wedding. Due to the splendid climate in Mauritius, tourists can enjoy their break times and honeymoon. Transports in Mauritius Tourism sector in Mauritius, Air Mauritius is a good company that aims to acquire expected demand of its customers. With Air Mauritius Fleet, travelling is more easier for the tourists. The company is the fourth largest carrier in Sub-Saharan Africa. Tourism is one of the main elements for the foreign currency, with expected revenue to rise up. Mauritius planned to expand its airport and its target is to accommodate 4 million passengers a year. Transport in Mauritius has increased and some buses have air con where can feel very comfortable. The problems that they acquired are traffics, to solve out with it can be by examples cable car or train like in the past. With too much transport around its not good for the population and the tourists because of the air pollution. The difficulties that Mauritius will face if Air Mauritius do not find a way to provide more routes it will be critical for the tourism industry. By comparing Mauritius to its other competitors, it has risen up since 2 007. Otherwise it must be on its guard as according to the rate of percentage Sri Lanka is on the path to overtake Mauritius. How to promote Mauritius? The Mauritius Tourism Promotion Authority (MTPA) plays a crucial role in the island by finding solutions to advertise the island overseas as tourist destination. The objectives of (MTPA) is to acquired the goal by advising to the minister how to promote the island to the tourists by build up campaigns and participating in tourism fairs. This action will initiate the necessary to the other tourism agencies to collaborate by providing more information on the facilities, infrastructures and services available to them in Mauritius. Their duties are to do market tourism research on the trends and opportunities, so that to relevant statistical data on Mauritius. In 2010, Mauritius was awarded as Best Stand FITUR, Indian Oceans Leading Destination World Travel Award, Indian Oceans Leading Beach Destination World Travel Award and finally in 2011 was granted Worlds Leading Island Destination World Travel Award. MICE touches the heart of Mauritius Brand and marketing are two aspects of armour for Mauritius. They entertain the key of success of the tourism industry. According for (MICE) Mauritius is the Indian Oceans Leading Light. Mauritius accommodation has a great aspirational destination by offering a diverse mix of hotels with strong luxury target. In 2008, the Four Seasons Resort and Spa at Anahita and The Grand Mauritian were launched and which formed part of Starwoods Luxury Collection. In 2009, the International Mauritius Resort Balaclava fort has been established. This introduces of high portrait of luxury hotel brands. Mauritius is appealing as a high-end destination and offering genuine value for money. When comparing with the other Indian Ocean destinations, Mauritius has a tremendously superior conference offering. The islands capital which is Port Louis, boasts the extensive purpose built convention centre in the Indian Ocean the Swami Vivekanada International Convention Centre, which has hosted a number of blu e-chip companies and can accommodate 20 to 5,000 delegates. Other venues include the International Conference Centre in Grand Baie (up to 600) and the Freeport Exhibition Centre in Mer Rouge (up to 1,000). Many of Mauritius hotels also have the competence to procure for up to 800 delegates. The archipelago do not consist only of mountains, forests, beautiful sandy beaches, culture, history and hospitality but also has a vast potential due to MICE segmentation. Mauritius acquires all the secret key ingredients that are referred for the successful meetings, incentives, conferences and events. Mauritius offers a large excellent of accommodation with best-known quality and luxury hotel brands. Through the Cultural Cuisine Mauritius food is of exceptional quality with varieties of flavours and aromas inherited from different settlers through the islands history. The cuisine of Mauritius is mostly influenced by Creole, Chinese, European and Indian population. Mauritius is greatly influenced and has strong ties with the French culture, the cuisine like tuna salad, la daube, coq au vin, bouillion and the dessert are mostly popular. During the 19th century the Indian workers who had settled in Mauritius brought their own unique flavours. Mostly the cuisine from north and south India like curry, chutneys, rougaille, pickles are more popular. With the arrival of the Chinese migrants by the end of the 19th century, brought the Chinese cuisine like noodles, spring roll etc. Mostly all the hotels and restaurants throughout the island offers different cuisine like Creole, Chinese, Indian, European etc to give one of the finest exceptional platter to the tourist. Motivation of the Island The Motivation to develop the island into major strategic tourism sector was probably achieved due to the fact that there are no major industrial revolution taking place. Mauritius is primarily an agriculture based country where the migrant from different parts of the world came to settled down there. The development and successful implementation of the Tourism sector in Mauritius can be accredited with the motivational theory of Abraham H. Maslow. According to Maslow, Only the unsatisfied needs are prime source of motivations. (Maslow, 1954) Maslow suggested that there are 5 needs systems that account for most of our behaviour. They are: Survival Safety or Security Sense of Belonging Ego-status Self-actualization (Courtesy : http://www.businessballs.com/maslow.htm) Improvements made in Tourism Sector As Tourism is an important contributor to economic growth of the Mauritian Island, Internal and External factors greatly influence the success of the Tourism industry. Infrastructure Significant improvements has been made in developing the infrastructure for the Mauritian Tourism Industry. Improvements in the following sectors has been made to attract tourist from different parts of the world. Airports : The infrastructure at the airports have been upgraded to provide the tourist with hassle free and quick services. The frequency of the flights has been increased by allowing national and international airline carriers to provide the flight service from Mauritius to different parts of the world. The main Airline carrier providing the flight services to the tourist are EpyptAir, Air Mauritius, Lufthansa, South African Airways, Emirates etc The following graph shows that the arrival of the tourist has increased in the last decade. (Courtesy: http://www.tradingeconomics.com/mauritius/international-tourism-number-of-arrivals-wb-data.html) Hotels: Excellent world class Hotel experience has been provided to the tourist to experience the island paradise. Mainly all the hotels in Mauritius provide different level of luxury to cater the budget of tourist. Wide range of hotel from world class villas, six/five star hotels to cheap accommodation is being offered to the tourist depending on their budget experience. The hotels also offers different packages like honeymoon offers, targeted destination offers, early booking offers, long stay offers to attract the tourist to stay for longer period of time. According to Brown Increased length of stay in Mauritius between 1983 and 1997 coincided with an increased in visitor satisfaction levels (Brown, 1987) The occupational rates of the hotel is between 70-80% throughout the year. From the graph we can see the peak periods are from Mid December to Mid January. (Courtesy : http://www.tropicscope.com/mauritius_information/mauritius_hotels.php) According to Lockhard and Chandra, Long-haul and short-haul tourist generating markets have different length of stay. (Lockhard/Chandra, 1997) Attractions :Mauritius is primarily a holiday destination for beach-resort tourist. It possesses a wide range of natural and man-made attractions. Mauritius enjoys a sub-tropical climate with crystal clear blue beaches, tropical fauna and flora complemented by multi-ethnic population. The people of Mauritius are friendly and welcoming. The Main Landmarks are: Le Morne Cultural Landscape: UNESCO WORLD HERITAGE SITE Aapravasi Ghat: UNESCO WORLD HERITAGE SITE The Second Oldest Racing Club in the World The Third Country in the World to Introduce Golf to its Shores Since Mauritius is an island it provides excellent water sports for the adventurous tourists. As the island is famous for its idyllic blue sea water sports such as dolphin-watching, sea kayaking, deep-sea fishing, kite surfing, blue safari submarine are very popular among the tourists. Marketing Strategy Based on the demographic information provided by the Ministry of Mauritius, different marketing strategies are planned to attract the tourist to the island nation. Marketing strategies are created for the national and international tourist. For the national tourist day-trippers in the local newspapers or on radio are provided by providing special and festivities discounts to keep the national tourists interested. For tourists from outside tourism brochures, online information are provided by different web sites. Technology has been a tremendous boon to create awareness among the international tourist by providing information online. There are many sites like http://www.tourism-mauritius.mu that allow the international tourist to plan their vacation and their whole itinerary from the luxury of their homes. There are many sites that allow the tourists to customize their destination Marketing is done through conventions, promotions, experience. Effective marketing strategies play an imp ortant part to provide the repeat value for the tourist. Marketing strategy is devised based on : Product : Here the product is the island itself. Different places of interest, sports and festivities can be highlighted to attract the tourist. It is found in the survey conducted by the Mauritian Government that tourist flock to the island nation during the month of December and January as the island enjoys excellent climate during these period as well as festivities also help the tourists to flock to the place. Price : Finance plays an important role. Different package tours are devised to promote the tourism industry. According to the survey, it is known fact there is growing number of middle class tourist that come to visit the island nation. Tours that caters to tourist of all the pocket size from world class international travellers to adventurous back-packers travel to the island nation to enjoy the climatic ambience of Mauritius. Place : Mauritius is full of landmark places. Different parts has its own significance. Northern coast of island is the most developed part in the recent years. It provides good restaurants and discotheques. It contains some of charming sights like the red-roofed church that overlooks the lagoons at Cap Malheurex. The south coast of the island provides different landscape than the rest part of the island. It contains high cliffs that are battered by waves of the sea. These are created where the protective coral reefs falls away on the seabed. The east coast of the island is known as the jewel in the Mauritius crown. It is comprised of exquisite coves and emerald lagoons. It contains some of the best beaches like Belle Mare. It is an idyllic place for the holidaymaker. The west coast of the island is known for the dolphins that come to these waters to rest and breed. It is ideal place for dolphin-watching. The inlands also known as highlands consists of four major town like Quatre Bor nes, Curepipe, Rose Hill, Vacoas. Promotion : Mauritius has an excellent promotional activities devised by the private and public sector. According to the survey, the promotional budget has increased in the recent years. According to the demographic survey the main promotional activities are carried out by brochures, mails, emails, online promotions, print media advertisement, local radio announcements. For the international tourists the email and web marketing is more effective and generate a lot of interest. Recently more revenue is generated through online promotional activities as people find it easier to use technology to get connected around the world. Also, Promotional activities like special discounts, religious festivities discounts, honeymoon discounts are planned to counter the off-peak seasons to attract more inland tourist. According to the survey, internet is the main source to obtain the travel information as well as to promote the tourism sector. People : People are main pillars in the tourism sector. Tourist are like Gods, who keep the finance flow in the tourist industry. People are main source from providing the service to acknowledging the services. People form the team that provides the services involved in hotels, recreations, transportation etc, without whom the tourist industry will be crippled. People make it possible to achieve the goals set by the tourist sector. Process : Though Place, People, Price and Promotion are four main part of the marketing strategy, they are tied together to form a process. It is used to provide consistency to the strategy. The effectiveness of the process is measured by how well the marketing strategy is received by the customers. It provides an organized way on how to deal with the customers when they come in, how they are welcomed and how well they are taken care of by providing proper communication channel. Steps are taken to provide quick and effective service to the customers. It defines how the steps to be taken so the customers come again and again thus generating the goodwill for the tourism sector. Physical Evidence : It provides a way to interact with the customers directly through the means of feedback form, surveys to discuss about the requirement and the satisfactory level. It is a means to collect the information from the customers, so necessary changes or amendments can be made to suit the customers. It adds value to the tourism industry as it is entirely people centric industry, so the satisfaction of the tourist is of outmost importance. Factors affecting the Tourism As in any industry there are certain factors that keeps on changing and the organization has to make effective changes to the industry. According to marketing research Tourism industry in Mauritius will be affected by the following factors in future. Climatic change : Due to Climatic changes, the tourism sector of Mauritius can be adversly affected. Tourism is one of the major industry that brings foreign currency income to the country. Due to rising in the sea levels the coastal areas of Mauritius, where majority of hotels are located where the tourists can enjoy the aquatic entertainment can be adversely affected. To counter these problems, inland tourism entertainment should be made. International competition : Intense international competition has become a major problem for the policy makers and investors in the tourism industries. Tourism industry has developed to become a pillar of the Mauritian economy. But other countries like Seychelles, Maldives, Srilanka are catching up with the competition. As Mauritius is known as the Culture Nation, new marketing strategy and policy should be developed to promote culture as the major role in Mauritius Tourism Industry. According to Porter, The existence of competition is a necessary precondition for business strategy (Porter, 1979) Perception of Luxury : Currently Mauritius is internationally known as the world best luxury holiday destinations. With many of worlds finest hotels and luxury brands, it enjoys highest rates of returning visitors in the world. It has become established business and banking centre for the last 20 years. It is currently known as the Singapore of the West. But the perception of luxury keeps on changing with the passage of time. World is switching to ethnic and organic brand of luxury. Hence respective changes should be made in implementing and promoting it. Middle Class population : Tourism in future will be dominated by the large influx of travellers belonging to the middle class strata of the society. Hence, the infrastructure and marketing strategy should be developed to cater to the needs of these class travellers. Demographic change : Mauritius has a population of 1,250,882 (estimated July 2007). The main ethnics groups are Hindu 68%, Christian 27%, Chinese 3%, and French 2%. The languages spoken in the island nation is English and French as the official language and other languages include Hindi, Urdu, Bhojpuri, Hakka and Creole. Currently the tourists travelling to Mauritius are European, Indian and Asians. To attract more tourists, the demography of the tourist travelling to Mauritius may change due to its popularity and international competitiveness. Technological Change : Technological change can affect the tourism industry very effectively. The infrastructure changes, adding of the new communication modes, Introducing new transportation techniques; all these can effectively boost the tourism industry. Security : concerns a major impact on the tourism industry. Since Mauritius is a peaceful country, I dont think that security will be a problem. But Maybe, terror attacks, war in African regions may affect the travelling to that part of the continent. If it happens that Tourism industry will be greatly affected by it. It may lead to increase in business failures, demise of certain destinations and loss of expected growth in other destinations. Health aspects : New Epidemics have power to severely affect the travel and tourism industry. For example, SARS in South Asia and Australia, Foot and Mouth disease in UK. Since people are travelling a lot nowadays, the epidemic is not restricted to one part of the world/country, it can spread quickly and easily to different part thus affecting the tourism industry of the specific country. Recession : It plays an important role in the tourism industry. Recession or economic slow-down affects adversely to the any tourism industry and Mauritius is no exception. But in 2010, India emerged as the most dynamic source country with arrival of 50,700 tourists. The increase in arrivals was driven by strong economic growth even during global recession. Thus, Mauritius felt little impact on the tourist growth during recession period. But it is predicted that recession may affect adversely in future if proper precautions and marketing strategies are not implemented. Conclusion Tourism Industry has evolved a lot in the last two decades. It has made tremendous impact on the different levels which are:- Social : Tourism has boosted social-cultural life of people of Mauritius. It has provided employment to people. Infrastructure has been improved by building roads and providing medical facilities on the coastal regions where tourists come in large numbers. Tourism has made tremendous impact on the social life of Mauritius like Increase cost of living, Loss authenticity, Acculturation where different culture are adopted according to the changing needs. Technological : Technology has provided a provided a major boost to the tourism industry. Tourist are nowadays always connected to their home base due to technological advancement like internet, Wi-Fi, mobile communication. It has helped the industry to gain recognition world-wide, thereby improving the communication across the world. Technology has made Mauritius one of top Brands in the Tourism Industry. Economic : The Mauritian economy rests on four main pillars : tourism, sugar, textiles and the services sector. It has boosted the GDP growth which is essential for the community development and poverty reduction, employments for the locals, investment opportunities, business opportunities. According to BBC World New Mauritius is declared as the top 21st country Brands. Ecological : Tourism and environment are interrelate as tourism is dependent on the natural resources to survive. Tourism has provided both the positive and negative impact on the ecology of the island nation. The areas affected by the tourism are Biodiversity, Erosion and Physical damage, Pollution (Water Pollution, Air Pollution, Visual Pollution, Climatic Change), Resource base that consists of local building-material sources, Visual and structural change. Political : The tourism sector is supervised by the Ministry of Tourism and Leisure. The Government has formed the Mauritius Tourism Promotion Authority (MTPA) which is responsible for promoting Mauritius by conducting advertising campaign and tourism fairs in Mauritius and abroad. With the help of MTL and MTPA, Mauritius has gained world recognition as the most attractive holiday destinations. The Government of Mauritius form innovative ideas to promote the island to the world stage. According to R. L. Stevenson , For my part, I travel not to go anywhere, but to go. I travel for travels sake. The great affair is to move. (Robert Louis Stevenson, 1879)

PETA Campaigns Look to Turn Carnivores Green Essay -- Animal Rights

Vegetarianism, PETA touts it as a cure-all for obesity in their ad campaigns calling for folks to ditch meat and eat plant-based meals. This series has been going on for well over a decade but really seems be picking up speed these past few years when they began pairing US celebrities with vegetables be it in fancy dress made of different vegetables or bare naked amongst bushels of their favorite edible plant. Along with the fit bodied celebrity and their vegetables, there is a message included, an offer of free vegetarian recipes if you visit their website. The message is clear PETA wants us to stop eating animal meat and they are willing to use fit body celebs and free recipes to do it. I think these ads are effective strategies for swaying consumer who is always looking for the next big thing to be a part of that involves a celebrity spokes model. The latest print ad to come from PETA is the provocative Angela Simmons print ad, in which she can only be described as being Eve of Eden in all her nude glory. The ad stating that eating Meat is a Sin, this may be more tuned toward religious carnivores but the visual is definitely aimed toward those who enjoy a teasing naked woman, because the ad is nothing less than sexy. Her dark hair spilling forth loose and wavy over her shoulders hiding bare breasts, her right hit turned out a chain of ivy laid along it; most prominent is her smooth, young face almost a reflection of the beautiful red apple she holds just beneath her chin in her right palm, while the heel of her left hand rests gently against her cheek. Her arm is raised and slightly twists, winding its way up through her hair, reminding me of a serpent, I believe this to be an intentional subliminal bit withi... ...ebsites to bash companies who mistreat their livestock. These methods are directed toward the consumers who, without this type of advertising would ever realize there was a problem or even what PETA was. So in the end PETA’s envelope is pushed by the consumer because the consumer thinks and is influenced by advertising; and the more attention getting the advertising is, the more likely the consumer is to pay attention and be swayed to your side of the table if it is an ad campaign they (the consumer) can relate to and quite frankly nearly every consumer can relate to sexy. Works Cited n.d. PETA.org. Vegetarian 101. n.d. . —. Veggie Love. N/A November 2011. . n.d. PETA.org. Veggie Love. N/A November 2011. .

Communications Between Predecessor and Successor Auditors

Communications Between Predecessor and Successor Auditors 155 AU Section 315 Communications Between Predecessor and Successor Auditors (Supersedes SAS No. 7. ) Source: SAS No. 84; SAS No. 93. Effective with respect to acceptance of an engagement after March 31, 1998, unless otherwise indicated. Introduction .01 This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in ? ancial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph . 14 of this section) ? nancial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement. .02 For the purposes of this section, the term predecessor auditor refers to an auditor who (a) has reported on the most recent audited ? nancial statements1 or was engaged to perform but did not complete an audit of the ? ancial statements2 and (b) has resigned, declined to stand for reappointment, or been noti? ed that his or her services have been, or may be, terminated. The term successor auditor refers to an auditor who is considering accepting an engagement to audit ? nancial statements but has not communicated with the predecessor auditor as provided in paragraphs . 07 through . 10 and to an auditor who has accepted such an engagement. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 3. ] Change of Auditors .03 An auditor should not accept an engagement until the communications described in paragraphs . 07 through . 10 have been evaluated. 3 However, an auditor may make a proposal for an audit engagement before communicating with the predecessor auditor. The auditor ma y wish to advise the prospective 1 The provisions of this section are not required if the most recent audited ? nancial statements are more than two years prior to the beginning of the earliest period to be audited by the successor auditor. There may be two predecessor auditors: the auditor who reported on the most recent audited ? nancial statements and the auditor who was engaged to perform but did not complete an audit of any subsequent ? nancial statements. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. ] 3 When the most recent ? nancial statements have been compiled or reviewed in accordance with the Statements on Standards for Accounting and Review Services, the accountant who reported on those ? ancial statements is not a predecessor auditor. Although not required by this section, in these circumstances the successor auditor may ? nd the matters described in paragraphs . 08 and . 09 useful in determining whether to accept the engagement. AU  §315. 03 156 The Standards of Field Work client (for example, in a proposal) that acceptance cannot be ? nal until the communications have been evaluated. .04 Other communications between the successor and predecessor auditors, described in paragraph . 11, are advisable to assist in the planning of the engagement.However, the timing of these other communications is more ? exible. The successor auditor may initiate these other communications either prior to acceptance of the engagement or subsequent thereto. .05 When more than one auditor is considering accepting an engagement, the predecessor auditor should not be expected to be available to respond to inquiries until a successor auditor has been selected by the prospective client and has accepted the engagement subject to the evaluation of the communications with the predecessor auditor as provided in paragraphs . 07 through . 10. 06 The initiative for communicatin g rests with the successor auditor. The communication may be either written or oral. Both the predecessor and successor auditors should hold in con? dence information obtained from each other. This obligation applies whether or not the successor auditor accepts the engagement. Communications Before Successor Auditor Accepts Engagement .07 Inquiry of the predecessor auditor is a necessary procedure because the predecessor auditor may be able to provide information that will assist the successor auditor in determining whether to accept the engagement.The successor auditor should bear in mind that, among other things, the predecessor auditor and the client may have disagreed about accounting principles, auditing procedures, or similarly signi? cant matters. .08 The successor auditor should request permission from the prospective client to make an inquiry of the predecessor auditor prior to ? nal acceptance of the engagement. Except as permitted by the Rules of the Code of Professional Conduct, an auditor is precluded from disclosing con? dential information obtained in the course of an engagement unless the client speci? cally consents.Thus, the successor auditor should ask the prospective client to authorize the predecessor auditor to respond fully to the successor auditor's inquiries. If a prospective client refuses to permit the predecessor auditor to respond or limits the response, the successor auditor should inquire as to the reasons and consider the implications of that refusal in deciding whether to accept the engagement. .09 The successor auditor should make speci? c and reasonable inquiries of the predecessor auditor regarding matters that will assist the successor auditor in determining whether to accept the engagement.Matters subject to inquiry should include— †¢ †¢ †¢ Information that might bear on the integrity of management. Disagreements with management as to accounting principles, auditing procedures, or other similarly sign i? cant matters. Communications to those charged with governance regarding fraud and illegal acts by clients. [4] [4] [Footnote deleted to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] AU  §315. 04 Communications Between Predecessor and Successor Auditors 157 †¢ †¢ Communications to management and those charged with governance regarding signi? ant de? ciencies and material weaknesses in internal control. 5 The predecessor auditor's understanding as to the reasons for the change of auditors. The successor auditor may wish to consider other reasonable inquiries. [Revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. Revised, April 2007, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] . 10 The predecessor auditor should respond promptly and fully, on the basis of known facts, to the successor auditor's reasonable inquiries.However, should the predecessor auditor decide, due to unusual circumstances such as impending, threatened, or potential litigation; disciplinary proceedings; or other unusual circumstances, not to respond fully to the inquiries, the predecessor auditor should clearly state that the response is limited. If the successor auditor receives a limited response, its implications should be considered in deciding whether to accept the engagement. Other Communications .11 The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor's working papers.The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. 6 It is customary in such circumstances for the predecessor auditor to make himself or herself available to the successor aud itor and make available for review certain of the working papers. The predecessor auditor should determine which working papers are to be made available for review and which may be copied.The predecessor auditor should ordinarily permit the successor auditor to review working papers, including documentation of planning, internal control, audit results, and other matters of continuing accounting and auditing signi? cance, such as the working paper analysis of balance sheet accounts, and those relating to contingencies. Also, the predecessor auditor should reach an understanding with the successor auditor as to the use of the working papers. 7 The extent, if any, to which a predecessor auditor permits access to the working papers is a matter of judgment.Successor Auditor’s Use of Communications .12 The successor auditor must obtain suf? cient appropriate audit evidence to afford a reasonable basis for expressing an opinion on the ? nancial statements he or she has been engaged to audit, including evaluating the consistency of the application of accounting principles. The audit evidence used in analyzing the impact of the opening balances on the current-year ? nancial statements and consistency of accounting principles is a matter of professional judgment. Such audit evidence may include the most recent audited ? ancial 5 See section 316, Consideration of Fraud in a Financial Statement Audit; section 317, Illegal Acts by Clients; and section 325, Communicating Internal Control Related Matters Identi? ed in an Audit. [Footnote revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. ] 6 Appendix A [paragraph . 24] contains an illustrative client consent and acknowledgment letter. 7 Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers.Appendix B [paragraph . 25] cont ains an illustrative successor auditor acknowledgment letter. AU  §315. 12 158 The Standards of Field Work statements, the predecessor auditor's report thereon,8 the results of inquiry of the predecessor auditor, the results of the successor auditor's review of the predecessor auditor's working papers relating to the most recently completed audit, and audit procedures performed on the current period's transactions that may provide evidence about the opening balances or consistency.For example, evidence gathered during the current year's audit may provide information about the realizability and existence of receivables and inventory recorded at the beginning of the year. The successor auditor may also apply appropriate auditing procedures to account balances at the beginning of the period under audit and to transactions in prior periods. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 13 The successor auditor's review of the predecessor auditor's working papers may affect the nature, timing, and extent of the successor auditor's procedures with respect to the opening balances and consistency of accounting principles. However, the nature, timing, and extent of audit work performed and the conclusions reached in both these areas are solely the responsibility of the successor auditor.In reporting on the audit, the successor auditor should not make reference to the report or work of the predecessor auditor as the basis, in part, for the successor auditor's own opinion. Audits of Financial Statements That Have Been Previously Audited . 14 If an auditor is asked to audit and report on ? nancial statements that have been previously audited and reported on (henceforth referred to as a reaudit), the auditor considering acceptance of the reaudit engagement is also a successor auditor, and the auditor who previously reported is also a predecessor auditor.In addition to the communications described in paragraphs . 07 through . 10, the successor auditor should state that the purpose of the inquiries is to obtain information about whether to accept an engagement to perform a reaudit. .15 If the successor auditor accepts the reaudit engagement, he or she may consider the information obtained from inquiries of the predecessor auditor and review of the predecessor auditor's report and working papers in planning the reaudit. However, the information obtained from those inquiries and any review of the predecessor auditor's report and working papers is not suf? ient to afford a basis for expressing an opinion. The nature, timing, and extent of the audit work performed and the conclusions reached in the reaudit are solely the responsibility of the successor auditor performing the reaudit. .16 The successor auditor should plan and perf orm the reaudit in accordance with generally accepted auditing standards. The successor auditor should not assume responsibility for the predecessor auditor's work or issue a report that re? ects divided responsibility as described in section 543, Part of Audit Performed by Other Independent Auditors.Furthermore, the predecessor auditor is not a specialist as de? ned in section 336, Using the Work of a Specialist, or an internal auditor as de? ned in section 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements. .17 If the successor auditor has audited the current period, the results of that audit may be considered in planning and performing the reaudit of the 8 The successor auditor may wish to make inquiries about the professional reputation and standing of the predecessor auditor.See section 543, Part of Audit Performed by Other Independent Auditors, paragraph . 10a. AU  §315. 13 Communications Between Predecessor and Successor Audi tors 159 preceding period or periods and may provide audit evidence that is useful in performing the reaudit. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 18 If, in a reaudit engagement, the successor auditor is unable to obtain suf? cient appropriate audit evidence to express an opinion on the ? nancial tatements, the successor auditor should qualify or disclaim an opinion because of the inability to perform procedures the successor auditor considers necessary in the circumstances. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 19 The successor auditor should request working papers for the period or periods under reaudit and the period prior to the reaudit period. However, the extent, if any, to which the predecessor auditor permits access to the working papers is a matter of judgment. See paragraph . 11 of this sect ion. ) . 20 In a reaudit, the successor auditor generally will be unable to observe inventory or make physical counts at the reaudit date or dates in the manner discussed in paragraphs . 09 through . 11 of section 331, Inventories. In such cases, the successor auditor may consider the knowledge obtained from his or her review of the predecessor auditor's working papers and inquiries of the predecessor auditor to determine the nature, timing, and extent of procedures to be applied in the circumstances.The successor auditor performing the reaudit should, if material, observe or perform some physical counts of inventory at a date subsequent to the period of the reaudit, in connection with a current audit or otherwise, and apply appropriate tests of intervening transactions. Appropriate procedures may include tests of prior transactions, reviews of records of prior counts, and the application of analytical procedures, such as gross pro? t tests.Discovery of Possible Misstatements in Fin ancial Statements Reported on by a Predecessor Auditor . 21 If during the audit or reaudit, the successor auditor becomes aware of information that leads him or her to believe that ? nancial statements reported on by the predecessor auditor may require revision, the successor auditor should request that the client inform the predecessor auditor of the situation and arrange for the three parties to discuss this information and attempt to resolve the matter.The successor auditor should communicate to the predecessor auditor any information that the predecessor auditor may need to consider in accordance with section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor's Report, which sets out the procedures that an auditor should follow when the auditor subsequently discovers facts that may have affected the audited ? nancial statements previously reported on. 9 . 22 If the client refuses to inform the predecessor auditor or if the successor auditor is not satis? d wi th the resolution of the matter, the successor auditor should evaluate (a) possible implications on the current engagement and (b) whether to resign from the engagement. Furthermore, the successor auditor may wish to consult with his or her legal counsel in determining an appropriate course of further action. Effective Date .23 This section will be effective with respect to acceptance of an engagement after March 31, 1998. Earlier application is permitted. 9 See section 508, Reports on Audited Financial Statements, paragraphs . 70 through . 74, for reporting guidance. AU  §315. 23 160 .24The Standards of Field Work Appendix A Illustrative Client Consent and Acknowledgment Letter 1. Paragraph . 11 of this section states, â€Å"The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor's working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. † The following letter is presented for illustrative purposes only and is not required by professional standards. Date] ABC Enterprises [Address] You have given your consent to allow [name of successor CPA ? rm], as successor independent auditors for ABC Enterprises (ABC), access to our working papers for our audit of the December 31, 19X1, ? nancial statements of ABC. You also have given your consent to us to respond fully to [name of successor CPA ? rm] inquiries. You understand and agree that the review of our working papers is undertaken solely for the purpose of obtaining an understanding about ABC and certain information about our audit to assist [name of successor CPA ? m] in planning the audit of the December 31, 19X2, ? nancial statements of ABC. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. Attached is the form of the letter we will furnish [name of successor CPA ? rm] regarding the use of the working papers. Very truly yours, [Predecessor Auditor] By: ___________________________ Accepted: ABC Enterprises By: ___________________________ Date: _________________ AU  §315. 24 Communications Between Predecessor and Successor Auditors .25 161 Appendix B Illustrative Successor Auditor Acknowledgment Letter . Paragraph . 11, footnote 7, of this section states, â€Å"Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers. † The following letter is presented for illustrative purposes only and is not required by professional standards. [Successor Auditor] [Address] We have previously audited, in accordance with auditing standards generally accepted in the United States of America, the December 31, 20X1, ? nancial statements of ABC Enter prises (ABC). We rendered a report on those ? ancial statements and have not performed any audit procedures subsequent to the audit report date. In connection with your audit of ABC's 20X2 ? nancial statements, you have requested access to our working papers prepared in connection with that audit. ABC has authorized our ? rm to allow you to review those working papers. Our audit, and the working papers prepared in connection therewith, of ABC's ? nancial statements were not planned or conducted in contemplation of your review. Therefore, items of possible interest to you may not have been speci? cally addressed. Our use of professional judgment and the assessment of audit risk nd materiality for the purpose of our audit mean that matters may have existed that would have been assessed differently by you. We make no representation as to the suf? ciency or appropriateness of the information in our working papers for your purposes. We understand that the purpose of your review is to obt ain information about ABC and our 19X1 audit results to assist you in planning your 19X2 audit of ABC. For that purpose only, we will provide you access to our working papers that relate to that objective. Upon request, we will provide copies of those working papers that provide factual information about ABC.You agree to subject any such copies or information otherwise derived from our working papers to your normal policy for retention of working papers and protection of con? dential client information. Furthermore, in the event of a third-party request for access to your working papers prepared in connection with your audits of ABC, you agree to obtain our permission before voluntarily allowing any such access to our working papers or information otherwise derived from our working papers, and to obtain on our behalf any releases that you obtain from such third party.You agree to advise us promptly and provide us a copy of any subpoena, summons, or other court order for access to yo ur working papers that include copies of our working papers or information otherwise derived therefrom. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. AU  §315. 25 162 Very truly yours, [Predecessor Auditor] The Standards of Field Work By: ___________________________ Accepted: [Successor Auditor] By: ___________________________ Date: __________________ Even with the client's consent, access to the predecessor auditor's working papers may still be limited.Experience has shown that the predecessor auditor may be willing to grant broader access if given additional assurance concerning the use of the working papers. Accordingly, the successor auditor might consider agreeing to the following limitations on the review of the predecessor auditor's working papers in order to obtain broader access: †¢ †¢ †¢ The successor auditor will not comment, orally or in writing, to anyone as a result of the review as to whether the predecessor auditor's engagement was performed in accordance with generally accepted auditing standards.The successor auditor will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of the predecessor auditor's audit. The successor auditor will not use the audit procedures or results thereof documented in the predecessor auditor's working papers as audit evidence in rendering an opinion on the 19X2 ? nancial statements of ABC Enterprises, except as contemplated in Statement on Auditing Standards No. 84. The following paragraph illustrates the above:Because your review of our working papers is undertaken solely for the purpose described above and may not entail a review of all our working papers, you agree that (1) the information obtained from the review will not be used by you for any other purpose, (2) you will not comment, orally or in writing, to anyone as a result of that rev iew as to whether our audit was performed in accordance with generally accepted auditing standards, (3) you will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of our audit, and (4) you will not use the audit procedures or results thereof documented in our working papers as audit evidence in rendering your opinion on the 19X2 ? nancial statements of ABC, except as contemplated in Statement on Auditing Standards No. 84. [Revised, October 2000, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] AU  §315. 25

How The War of 1812 was started by the French and Brtish essays

How The War of 1812 was started by the French and Brtish essays The War of 1812, which was known to many people as the forgotten war, originated in Europe, where just like the Americans, many others were fighting for their independence. The War of 1812 steamed from the European wars of the French Revolution and their successors, the Neopoleonic Wars. France and Britain started the War of 1812. It is because of their conflict that America should suffer. Americans did everything in their power to keep neutral in this on-going conflict between France and Britain. Unfortunately, war is inivitable. Americans influenced a number of other countries to believe in their philosophy, fight for what you believe in. France was one of those countries that were influenced. In France, democrats and republicans followed the Americans. During the years of 1789 and 1799, democrats and republicans in France overthrew the absolute monarchy. This forced the Roman Catholic Church to undergo radical restructuring. Napolon Bonaparte was a general during this time. He was one of Frances best generals. It was because of the brave and courageous efforts that allowed him to become the ruler of France in 1799. His rise to power is generally seen as the end of the revolution and a restoration of civil order. He used his powers to unify france and would soon use it to greatly expand its horizons. Napolon always tried to make his people respect him as a leader. He used his power to do whatever he could to help his people. By helping the people he became more and more respected. It soon got to his head that France should be a much bigger country. He had in his mind a worldwide French empire. This, as he thought, would make him much more respected by the inhabitants of France. Napolon started work on his worldwide empire. His first target was set on Austria, which was a part of Britain at the time. Although he rightfully seized Austria, Austria refused to recognize itself as a p...

Thomas Robert Malthus essays

Thomas Robert Malthus essays Thomas Robert Malthus was born in 1766 in Dorking, England, just south of London. He was the second of eight children. His father had worked with Voltaire, Rousseau, and Hume. He was privately educated by his father and by tutors when he was a child. When he was eighteen, Malthus went to Cambridge, which is a Jesuit college. Malthus became a curate of England, in Albury while at college. He took up his parochial duties in 1796. In 1805, he was selected to be the professor of Political Economy at the college at Haileybury, which is a college developed for the education of civil servants of the East India Company. For pretty much the rest of his life he remained a professor at Haileybury, which made him the worlds first academic economists. Malthus was also an author. He wrote an essay entitled Principle of Population, which outlined his views on population and how it affected the economy and general well-being of an area. His main theory was that overpopulation is mans greatest obstacle to human progress. He believed that population grows faster than food can to feed all the people being born. Actual population growth is kept in line with food supply growth by things like postponement of marriage, starvation both of which are characterized by "misery and vice". Actual (checked) population growth is kept in line with food supply growth by "positive checks" (starvation, disease and the like, elevating the death rate) and "preventive checks" (i.e. postponement of marriage, etc. that keep down the birthrate), both of which are characterized by "misery and vice". Malthus believed that people have a tendency to push population above the food supply and because of this tendency, it is pointless to try to help people in lower classes by giving them higher incomes and more food because they will keep having children and the incomes cant keep up with this. This tendency causes it to be impossible to ...

Austerity Measures of European Governments Essay - 1

Austerity Measures of European Governments - Essay Example As a result, it caused several problems which it was intended to resolve. With political motivations, governments of the Euro zone have developed austerity measures to demonstrate their discipline to their creditors and credit rating agencies. The governments essentially targeted government spending to reduce their budget deficits because they were directly affected by the sovereign debt crisis which made their budget deficits relative to GDP to soar significantly (Traynor and Katie Allen 2010). Therefore, the austerity measures were focused on the government, although it had significant effects on all sectors of the economy in the affected countries. Increase of taxes as part of the austerity measures is also intended for the citizens, businesses and companies of those countries. In this case, the people and businesses in the country were made to pay for the government deficit. This increased the problems of the Euro zone rather than reducing or solving them. In 2010-2011 when the a usterity measures were used, all European countries except Germany experienced an increased in public debt to GDP ratio. For instance, the public debt of Greece increased from 143% in 2010 to 165% in 2011 (Eurostat 2013). This indicates that as the budget deficits declined, the GDP growth was not sufficient to support the rising ratio of debt-to- GDP. The reason why austerity measures failed in the Euro zone is because the problems of sovereign debt crisis after the 2008 financial crisis were not caused by policy choices. Following the 2008 crisis, private sector retrenchment occurred and capital account surpluses increased. However, the austerity measures did not target these sectors. Instead, it aimed at the government; hence becoming counterproductive (Blyth 2013).

Gran Torino Movie Review Example | Topics and Well Written Essays - 750 words - 1

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