Earnings Management In Corporate Entities Dissertation

Earnings Management In Corporate Entities - Dissertation Example It would enable the researcher to apply important ideas and concepts in solving a real-life problem and this would inevitably add up to the knowledge base of the topic and subject of earnings management.The research would build on important ideas and research that was carried out on the topic in the past. It would enable the research to undertake a fresh inquiry into the matter of earnings management and get new perspectives and ideas into the topic.Finally, the research is in partial fulfillment of the researcher's Masters Degree. This is a mandatory element and structure for the completion of the Master's Degree program. It is, therefore, being turned in to meet the mandatory requirements of the course.Literature Review This section would undertake a basic inquiry into the fundamental concepts that are going to be discussed and analyzed in the actual research. The section would look at the important variables and elements and what they mean prior to the commencement of the study an d the definition of the methodology to be used.Definition of Earning Management "Earning management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports either to mislead some stakeholders about underlying economic performance of the company or to influence contractual outcomes that are based on reported accounting numbers" (Ronen and Yaari, 2011: p26).Basically, a company has targets and that it needs to meet.

The Indigenous Peoples and the Europeans Essay Example for Free

The Indigenous Peoples and the Europeans Essay Introduction This School Based Assignment project is based on the British in Jamaica during the 17th to mid- 20th Centuries. The History of the British in Jamaica dates back to when the British battled the Spanish for the possession of Jamaica, by which they won. Jamaica, under British rule became One of the most prized Colonia Possession of the entire British Empire, because of its wealth From the Introduction of Sugar Cane. They also were the main Colonial power in Jamaica for The longest period of time of over more than 300 years. It is important for us as citizens to Know about our history of the British since they left a big legacy behind in Jamaica. They have Brought main aspects of their culture e.g. Architecture, Food, Language, Religion and many Others, to Jamaica, resulting in these aspects being a part of the ‘Melting Pot’ of our Multidiversed Culture in today’s Society .The Researcher hopes that Readers will enjoy reading This very  Informative and Interesting Project about Jamaica’s Past. Food Patty Originated from the United Kingdom, the pastry is a meat pie, which dates Back from Middle English, which consists of a circle of pastry folded to enclose a Highly spiced filling, somewhat resembling an English Cornish pastry. According to Senior; Oliver: Encyclopedia of Jamaican Heritage –Page 378, presently it is a favour- Ite Convenience food of Jamaicans, widely eaten and exported overseas . Otaheite apple This fruit was brought and introduced to Jamaica in 1793 by Captain Bligh, An English captain, and was originated in Malaysia. This large fruit tree occurs in The bearing seasons between February-March and June-July, when not only the Fruit but the tree’s spectacular display can be enjoyed. The best thing that is Enjoyable about the Otaheite apple is its thin skin that is usually eaten along with The sweet and snowy white flesh that surrounds a large seed; similar features of Other apples like the Rose apple. The Otaheite apple is used in making Preserves And wine, and is also used in medicine-making which has health-giving properties As other apples. Easter Bun The Easter Bun derives from the English tradition of Hot Cross Buns at Good Friday which became popular during Tudor days. Currently, Easter Buns are Popular all year round in Jamaica, with ‘Bun and Cheese’ being fairly common fare, But Spicy and fruit-rich ‘Easter bun’ being special. Easter buns are familiar to Christmas Puddings are exported overseas to Jamaican relatives and families. Ackee National Fruit of Jamaica and one-half of the ‘national dish’-Ackee and Saltfish.The name Ackee or Akee is from the Twi language of Ghana. It was  brought By Captain Bligh, who brought the breadfruit-another fruit, to Jamaica , in turn Took the first ackee from Jamaica to London, which in 1806, was officially Described and given the botanical name BlighiaSapidain his honour. The tree Comes from West Africa, its introduction recorded in 1778 when some plants were purchased from the captain of a slave ship. The colour of the aril helps to identify The two main varieties, that with a soft yellow aril is popularly called ‘butter’ while ‘cheese’ is hard and creamed-coloured. The tree is a familiar sight in most Jamaican yards, including urban areas, it grows up to 15m under favourable Conditions which bears fruits 7.5-10 cm long.It is used in preparing dishes including Ackee and Saltfish; it is also used in folk medicine for colds and pains. Breadfruit The Breadfruit was brought to Jamaica by Captain William Bligh before 1793 After obtaining them from the South Pacific islands of Tahiti and Timor and sailing To the West Indies distributing them to various Caribbean islands including Jamaica. In the colonial days, Planters were seeking a cheap source of food for the Slaves in Jamaica and would pay reasonable costs to anyone who could supply Them with breadfruit that produced bread, which influenced the arrival of the Breadfruit. The first trees were planted at Bath Garden, St. Thomas, immediately The fruit flourished onto Jamaican Soil, even though it took many years before the Population could attempt to eat this strange fruit.Today the breadfruit is prepared And eaten in many ways and is a favourite starches of most Jamaicans. In folk Medicine,it is used as a tea to relieve hypertension and the gum makes an effective For contagious diseases like TineaVersicolor or Liver Spots. Breadfruit Religion Anglican The Church of England was the state church from the time the English took Jamaica from the Spaniards in 1655, until the church was disestablished in 1872. Originally the church of England, the term Anglican was used from the  19th Century. During the 1960s , the church of England in Jamaica was renamed the Anglican church of Jamaica in the province of the west indies. Jamaica was divided By the English colonists into parishes, having each establish a parish church. Dominated as it was by the sugar planters and English government officials, the Church was described as an ornamental adjunct to the state, making little effort To the majority of the population, which consisted of free blacks and coloured People. The church’s supremacy was challenged from the 18th century by the Arrival of the non-conformists, which was naturally hostile to these efforts. Such Hostility reached a climax following the slave revolt of 1831-1832 when renegade Anglican clergymen and churchmen formed the colonial church union to destroy Non-conformist chapels and to send them off the island to prevent emancipation, But unfortunately failed. Nevertheless, some planters took interest in the slaves And bishop of London sent a bishop to the island who was appointed in 1825, to Undertake administration and the affairs of the church which resulted in the Revitalization of the church in the later years and new membership. St. Andrew Parish Church,Half-Way-Tree Methodist The church was founded by Charles Wesley, a missionary, within the Anglican Church to fortify and supplement the work of that church. Wesley and his assoc- Iates were known for their Methodist way in which people followed and observed Their principles; which eventually they became known as ‘Wesleyan Methodists’. The Methodists then established Missionary Societies in the American colonies, Breaking with the Anglican church but was not fully established as the Methodist Church. Until after Wesley’s death, when Dr. Thomas Coke, Superintendent of the American Methodists established the first church (Coke Church) and organized for Missionaries to come and preach to the non-white population in Jamaica despite numerous obstacles. Coke Church,Kingston Moravian The Moravians were the first Christian missionaries to come to the island with The express purpose of Christianizing the slaves. They were not very successful at First: arriving in 1754, by 1800 they had baptised less than 1,000 Africans in the Island. The sect was founded by Count Nikolaus Von Zinderdorf in Moravia in Central Czechoslovakia. They began ministering to the slaves in the West Indies in 1732 and came to Jamaica at the invitation of two landowning brothers in St. Elizabeth by the names of Joseph Barham and William Foster, where they contin- Ued preaching and ministering to people and eventually, started establishing Moravian churches in Jamaica. Salem Moravian Church,Beeston Spring, Westmoreland Presbyterian A protestant church governed by presbyters or by elders and adhering to varying Modified forms of Calvinism, the church had its beginnings in the preaching of John Knox in Scotland. In 1688 the Church of Scotland became the Presbyterian Church of Scotland but there were many breakaway groups, brought by the Scots To which they migrated. In 1813, the many residing Scots in Kingston began a drive To build a church and the island’s first Presbyterian church was opened on April 4, 1819 as the Scots Kirk, later renamed St. Andrew’s Scots Kirk. Not attached to any Mission board abroad, the congregation asked the Church of Scotland to send a Minister and the Revd John Brown arrived and became the first minister for the Church. St. Andrew’s Scots Kirk United Church, Kingston Architecture Jamaican Georgian Architecture From the 1750s until the1850s, Jamaican Georgian Architecture was the most Popular style in the country. It combined the elegance of British Georgian architec- Ture with functional objectives appropriate to tropical climate, built to withstand Heat, earthquakes, humidity, hurricanes and insects. Some common features to This style include ballus trades, ornate and deep fascia boards, contrasting lattices And pineapple shaped finials located above  rooflines and comices. This style quickly Became the default style across the island and was used to design major public Buildings, from railway stations to simple domestic houses. Individually, houses Differed according to the architect’s personality and the owner’s taste and wealth. In contrast to other houses in the English-speaking countries of the Caribbean, Jamaican houses were elevated using stilts or plinings to give room to air circulat- Ion. This was an effective to prevent rot, keep the ground cool, and to prevent Insects, scorpions, rats and snakes from entering living areas. Devon House in Kingston is a classic example of Georgian Style of architecture with its neoclassical Form, symmetry and wide, sweeping stairways. Devon House,Kingston Jamaican Vernacular Architecture In the 18th century, however, not yet everyone could afford to build buildings in The Georgian style. When the owner’s incomes were low or the construction sites Were too demanding, smaller and less fancy houses were built in a style that was More appropriate to the situation. The Jamaican Vernacular architectural style Was common among tenant farms and servants, but also by the children of freed Slaves. These houses were typically positioned in such a way to prevent kitchen Smoke,fromreaching the living spaces and had very large inner spaces, must like The bothies of 18th scotland and until today, these houses attracted then attention Of critics as they are very well designed, appropriately placed and make intultive Use of inferior space.

Introduction To Big Bus Tour Tourism Essay

Introduction To Big Bus Tour Tourism Essay Big Bus Tours is the largest operator of open-top sightseeing tours in the World, providing sightseeing tours in thirteen cities across three continents. Big Bus Tours was formed by the merger of two established sightseeing tour businesses. The Big Bus Company Ltd based in London, and Les Cars Rouge based in Paris. The two businesses, each with over 20 years of successful tour experience, decided to combine their expertise, creating Big Bus Tours in May 2011. Big Bus Tours sightseeing formula has been designed to provide a flexible approach to city discovery. Each open-top bus tour provides a hop-on, hop-off facility at a variety of interesting locations and, wherever possible, Big Bus Tours looks to enhance the visitor sightseeing experience by providing complementary experiences. Big Bus Tours is currently planning further expansion in the US, Europe and Far East, and welcomes all enquiries about possible franchise or partnership opportunities. Source: http://www.bigbustours.com/eng/international/custompage.aspx?id=about_us INTRODUCTION TO THE ORIGINAL TOURS The Original London Transport Sightseeing Tour was the first sightseeing tour of its kind in London, formally introduced by London Transport as Service J on 11th June 1951, when thousands of visitors descended on the capital for the Festival of Britain. It was described at the time as a non-stop circular tour of London operating with double-decker buses from Buckingham Palace Road, South Kensington Station and Bloomsbury Place. The tour was promoted with the slogan around the town for half a crown. As part of the tour, visitors were given a free London Transport Guide Book with the aid of which they had to identify the major sights of London for themselves. By the early seventies the service had expanded to offer conducted coach tours in the City, Windsor Hampton Court, all live guided by the renowned Blue Badge Guides. Back in 1971 the fares for an Around London Sightseeing Tour were 50p for adults and 30p for children, whilst the conducted coach tours in the City cost  £1.40 and  £1.10 respectively. The first live guides were introduced on the Around London Tours in 1984, with taped commentaries in French and German following the next year. In 1990 the service was further improved with digitally recorded commentaries, in up to eight languages. 1991 saw the launch of the most popular hop-on, hop-off service allowing passengers the freedom to get off and explore the sights they passed. Over the years there were several name changes from the initial uncharismatic Service J until 1992 when the name The Original London Sightseeing Tour was finally adopted. In the same year the company was sold to the Pullmans Group Limited and traded as London Coaches Ltd. In December 1997, The Original London Sightseeing Tour Ltd was taken over by Arriva, one of the largest transport service organisations in Europe. In addition to the provision of bus and train services, Arriva plc also operates a Bus and Coach dealership; and holds the Cross Country rail franchise. In March 2001 London Pride Ltd was acquired and merged with The Original London Sightseeing Tour, creating the largest single operation of its kind anywhere in the world. In August 2010 The Original Tours parent company, Arriva plc, officially became a part of DB UK Holding Limited (a wholly-owned subsidiary of Deutsche Bahn AG) for  £1.5bn. The Deutsche Bahn group has 295,000 employees in 130 countries. Today, over 60 years later, trading simply as The Original Tour, this multi-award winning company continues to provide visitors to London with a relaxed and enjoyable view of the capitals famous landmarks from open-topped buses operating throughout the year. Source: http://www.theoriginaltour.com/info/about.htm http://www.isecard.com/images/featured/original_london_tour_logo.gif FACILITIES PROVIDED BY BOTH THE COMPANIES BIG BUS TOUR: The Big Bus tour provides open-top sightseeing tours of London. The company has a fleet of 90 buses and tours run every 5-15 minutes, enabling visitors to hop on and off at over 70 stops. The carefully devised tour provides an overview of the history and culture of London, delivered by either a London guide in English or a recorded commentary. The digitally recorded commentary allows you to listen to facts and stories in any of 8 languages. Head phones are provided enabling you to listen in English, French, German, Italian, Spanish, Portuguese, Japanese Russian. As with all Big Bus Tours, you can stay onboard for the full tour or make use of the hop-on hop-off facility, a great benefit of the London bus tour that enables you to stop and explore the sights at your leisure. Take advantage and visit the top London attractions at your own pace. The Red Tour The classic open top sightseeing tour of London. The interesting and informative commentary provided by the professional guides is just one reason why the Big Bus Red Tour is the best thing to do when visiting London. All Big Bus Red Tours are led by our experienced guides London enthusiasts who will talk you through the history of the city and give you a personal and entertaining commentary on London and its tourist attractions. The route has been carefully devised to enable you to see Londons most famous sights. Buckingham Palace, Westminster Abbey, St. Pauls Cathedral and The Tower of London are just some of the fabulous attractions. Stay on board for the full circuit or make use of the hop-on hop-off facility, a great benefit of the London Bus Tour that enables you to stop and explore the sights at your leisure. Take advantage and visit the top London attractions at your own pace. Discover the wondrous history of London as you learn and laugh with live commentary provided by our professional guides. The tour takes in all the key sights of Central London with great views and interesting facts at every turn. Buckingham Palace, Westminster Abbey, St. Pauls Cathedral and The Tower of London are just some of the fabulous attractions on the red tour. The Blue Tour The most extensive sightseeing route through London takes you to all the top attractions and features an informative recorded commentary in 8 languages on all buses. The bus tour takes in all of Central London as well as Kensington and Hyde Park On Board the Blue Tour you will also be able to discover the shopping havens of Harrods, Harvey Nichols and Kensington High Street, take in the elegant Kensington Palace and the fashionable Notting Hill. In addition to the many sightseeing attractions of Central London, the Blue Tour travels West to the Victoria Albert, Science and Natural History Museums all free to enter, plus the world famous Madame Tussauds. The Green Link The Green Link is an interchange between the red and blue Big Bus tours. It allows you to visit London attractions that may not be covered by either of the other tours. It connects the popular hotel of Russell Square and Trafalgar Square, where you may interchange with the Red and Blue Tours. The Green Link also provides the opportunity to visit both the Dickens and British Museums. It takes just ten minutes to travel between the three stops on one of our open top tour busses. The journey is without a tour guide commentary and departures are every 30 minutes. River Thames Pass Enjoy a leisurely cruise on the River Thames with entertaining commentary and superb views of Londons riverside. Take a short trip through central London or travel to Greenwich and visit the National Maritime Museum and the Greenwich Royal Observatory. Three Walking tours Join an entertaining walking tour lead by one of our experienced guides. There are 3 to choose from, enabling you to discover more of London. Led by a friendly Big Bus Guide, these relaxed walking tours reveal the heart and soul of this great city. With your Big Bus ticket you may take as many guided walks as you like. The guided London walks last approximately 1 hour and 30 minutes to 2 hours and leave from the Big Bus Trafalgar Square stops 10 and 37 (outside the Sainsbury wing of the National Gallery). Royal London Walking Tour Beatles Walking Tour of London Ghosts London Walking Tour Big Bus Bonus Card The Bonus card provides great discounts and added value offers in some of Londons most popular restaurants, shops and attractions. The Bonus Card can be used for a week after your Big Bus Sightseeing Tour and can be used repeatedly. Highlights -The houses of Parliament St Pauls Cathedral The Tower of London The London Eye Westminster Abbey Tower Bridge Buckingham Palace Includes Hop on Hop Off sightseeing Tour 2 Routes with the option of a personal audio commentary or a live guided tour 3 Walking Tours, River Cruise and Big Bus Bonus Card (Discount card) Unlimited use of all components throughout ticket validity Things that are excluded from the tour are: Meals and drinks Personal expenses Tips and gratuities Optional activity costs THE ORIGINAL TOURS: Customize your own tour by hopping on and off the bus at any stop, as many times as you like. Theres a choice of sightseeing routes, including the Yellow Route which features live onboard commentary. If youre traveling with the family, take the Red Route relax while your children are entertained and informed by the highly acclaimed Kids Club commentary and their free London activity packs. Each route makes frequent stops simply hop off where you want to, and return to the same stop to continue your tour. Highlights: Madame Tussauds Piccadilly Circus Leicester Square Trafalgar Square Downing Street Big Ben and Parliament London Eye Covent Garden St. Pauls Cathedral Tower Bridge Tower of London Shakespeares Globe Westminster Abbey Buckingham Palace The City Sightseeing Tour (Red Route) Madame Tussauds and the London Planetarium, Regents Park, Oxford Street, Regent Street, Piccadilly Circus/Eros Statue, Leicester Square, The National Gallery, Nelsons Column and Trafalgar Square, Horse Guards Parade, Downing Street, Big Ben and Parliament, Lambeth Palace, Imperial War Museum, The London Aquarium, London Eye, South Bank Arts Center and BFI Imax Cinema, Covent Garden, Fleet Street, St. Pauls Cathedral, Monument, London Bridge, London Dungeon, Tower Bridge, The Tower of London, Shakespeares Globe, Tate Gallery Bankside, Millennium Footbridge, Catamaran Cruisers, Sherlock Holmes Pub, Westminster Abbey, Buckingham Palace, Hyde Park, Speakers Corner. The Original Tour (Yellow Route) English-speaking fully qualified live guides. The National Gallery, Nelsons Column and Trafalgar Square, Horse Guards Parade, Downing Street, Big Ben and Parliament, Lambeth Palace, Imperial War Museum, The London Aquarium, London Eye, South Bank Arts Center and BFI Imax Cinema, Covent Garden, Fleet Street, St Pauls Cathedral, Monument, London Bridge, London Dungeon, Tower Bridge, The Tower of London, Shakespeares Globe, Tate Gallery Bankside, Millennium Footbridge, Catamaran Cruisers, Sherlock Holmes Pub, Westminster Abbey, Buckingham Palace and the Changing of the Guard, Hyde Park, Speakers Corner, Ritz Hotel, Royal Academy of Arts, Fortnum and Mason, Piccadilly Circus/Eros Statue, Leicester Square. The Museum Link (Blue Route) Main attractions: Kensington Palace, Baden-Powell House, Natural History Museum, Science Museum, Victoria and Albert Museum, Brompton Oratory, Harrods, Knightsbridge, Harvey Nichols, Hyde Park, Ritz Hotel, Piccadilly Circus, Shaftesbury Avenue, British Museum, Russell Square, Wellington Museum, Royal Albert Hall, Albert Memorial, Kensington High Street and the Princess Diana Memorial Fountain. Capital Connector (Purple Route) Holland Park, Notting Hill, Bayswater, Kensington Gardens, Pet Cemetery, Paddington Station, Madame Tussauds. St Pancras Station Connector (Black Route) St Pancras Kings Cross Station Marble Arch Paddington Station Marylebone Station Euston Station. The bus leaves St Pancras International at 10.05, 11.05 and 12.05pm; and departs from Marble Arch at 3.50pm, 4.50pm and 5.50pm. Speak to our staff on the day for the latest timetable information. Central London (Green Route) Leicester Square London Eye Westminster Piccadilly Circus Leicester Square This circular service provides a handy link in central London across the Thames. It operates daily between 09.15 and 15.45. Kids Club The Original Tour is the only tour operator to offer commentaries specially designed for children. History made fun for kids, by kids plus the voice of the ghost of London! Every child also gets a passport to London and a fantastic free fun pack with activity/quiz book. Look out for the great Kids Club competition in the back of the book where you could win a souvenir of London. The Kids Club Channel is available on the red and blue route. Members of the Kids club will receive their own free activity pack and a Passport to London. Dont forget to get your passport officially stamped before you board the bus! Thames River Cruise Enjoy this hop-on-hop-off cruise down the River Thames with professional commentary. Hop-on-hop-off cruises are available from Westminster, Waterloo, Tower and Greenwich Piers. A great way to explore Londons riverside attractions in greater detail and its completely free. FREE Walking Tours On non-guard change days walks go to Buckingham Palace and to St Jamess Palace where you can take photos of sentry boxes. The guard change does not take place if it is raining. All tours take approximately 90 minutes. Please note that the Jack the Ripper walk will finish at Aldgate East tube station and not at one of our bus stops. 1. The Changing of the Guard Walk 2. Rock n Roll Walking Tour 3. The Jack the Ripper Walk SOURCE: http://www.viator.com/tours/London/The-Original-London-Sightseeing-Tour-Hop-on-Hop-off/d737-3302OT?pref=02aid=g305 Comparison between the big bus tour and the original tours Original tour and The Big Bus are the established operators and are arguably the mirror images of each other in terms of the product that they offer to their customers. PRICE COMPARISON At large both the companies go head to head on the price department. But if one has to compare which company has a more cheaper ticket its the original tours with just a fraction. Big Bus has a 24 and 48 hour tickets that they offer but this is not the case with the original tours, they just offer a 24 hour ticket. COMPARISON OF THE BUSES In the last couple of years both the companies have upgraded their buses. All the buses are double deck, open top vehicles. The difference in both the companys buses is how open top they are, some of the top rows in the front are covered. ENGLISH GUIDES AUDIO GUIDES If you are fluent in English it is preferred that you take the guided bus tour which is provided by both the companies. Of the audio guides all have English, French, Spanish, German and Italian. Big Bus doesnt have Japanese, the other two do. Big Bus OLT have Russian. OLT have a Kids Channel. Big Bus has Portuge and Mandarin. Source: http://www.londontoolkit.com/blog/tours/comparing-londons-hop-on-hop-off-sightseeing-buses/ http://t3.gstatic.com/images?q=tbn:ANd9GcQG6Om3ceMVQp8TJ57fRpl6-qUNxCeNe9XP6WMlpBvZMdFPIE_jDw COMPARISON OF THE FACILITIES PROVIDED The original tour provides KIDS CLUB facility which makes it more fun for the kids, the same is not provided by the BIG BUS TOURS. Bonus card, one of the main facility provided by the big bus tour. In this the customers can avail great discounts and value offers in some of Londons most popular restaurants, shops and attractions. The Bonus Card can be used for a week after your Big Bus Sightseeing Tour and can be used repeatedly. This in NOT provided by the ORGINAL TOURS. FINDINGS AND ANALYSIS ON THE BASES OF THE QUESTIONNAIRE Q1.Which bus tour did you opt for? According to the data collected 70% of the respondents opted for the Big Bus tour where as only 30% of the people opted for the original tour. Were you given ample time given to you for sightseeing? According to the data collected people who opted for the Big Bus tour said that they were given time to see all the sights but some of the people were not satisfied with the time provided by the tour companies but this is based on their personal requirements. Was there any entertainment for your children during the tour? The original tour is the only bus tour company that provides entertainment for the kids. Families who opted for the big bus tour were really happy with all the facilities and the value added services provided by the company the only thing that they were not content with was that their kids were not given any special treatment. Whereas the families who opted for the original tour were really happy with the services specially with the kids club facility for their children, this made their tour more enjoyable. Was the guide able to answer your questions? The guides of both the tour companies were well informed and were able to tackle all the questions very easily. Did the tour match upto your expectation? Big bus tour was able to match upto the customers expectations as all the things that the company mentioned were provided to them. The most important thing that they were excited about was using their BONUS CARD facility. The original tour was also able to meet the expectation and the people with kids were the ones who were really happy and satisfied as their kids were able to enjoy the tour because of the KIDS CLUB facility provided by the original tour company. Would you recommend this tour to your friends? Customers, whether they opted for big bus or the original tours , they were certain that they will recommend the tour service to all their friends as they were extremely happy with the services provded to them. RECOMMENDATIONS On the basis of the data collected and the survey conducted I have reached the following conclusion: According to the information and my personal experience BIG BUS TOUR is the best and also most of the respondents that were interviewed were the ones who had gone for the same. Personally I would recommend both the companies to install toilets in the buses as it would make the trip more convenient for the customers. According to the suggestions given by the respondents , buses should install some moving platform with the help of which people with a wheel chair can make use of the open top facility provided , otherwise they have to sit at the lower level Original Tours should start a facility similar to the BONUS CARD which is provided by the Big Bus Tour , as it is one of the major differentiating point between them. If the Big Bus tour wants to attract couples with kids, they should start a KIDS CLUB facility or something on the same lines as it would increase their customer base, even though it is still very high. CONCLUSION With the help of the data collected through the questionnaire and the information gathered from the internet I can easily say that big bus tour, with all the hype around it and being started recently ie in May 2011 takes the lead in the hop-on hop-off bus tour providing companies. Original tour company, even though started about 5 decades back, has lost to the new kid on the block. In order for the original tour company to gain more market share and once again be on the top it has to start some aggressive marketing strategies, give more discounts, provide 48 hour tickets as done by its competitors. Big bus tour company, in order to maintain its lead in the market, should introduce some kids entertainment or start a tour specially for the younger generation which would attract more families, as the main motive of the family is that their kids should have a great time and at the end increase their knowledge about the city.

Analysis of Financial Statement Essay -- essays research papers

To determine Panorama’s financial positions, we need to use ratio analysis. There are four main categories we can use. They are liquidity, activity, profitability, and debt or financial leverage. The first category Panorama needs to look at is liquidity. This is measured in three different ways. Working capital, current ratio and the acid-test ratio. Working capital can be described as a company’s current assets minus its current liabilities. Panorama’s working capital would be $833.89. The second is the current ratio in which we would find by taking a company’s assets divided by its current liabilities. In this case Panorama had current assets of $1808.89 and current liabilities of $975.00. A company’s current ratio is very important in determining its bill paying capacities. The third category, the acid-test ratio, is a good method to determine if a company will be able to meet their short-term financial obligations. Acid-test ratio is found by taking the company’s current assets minus inventories and dividing that by their current liabilities. Panorama had an acid-test ratio of 1.3, which indicates that it is a company with adequate liqui dity. One thing to keep in mind when measuring liquidity would be to know what method of cost flow assumption was used, FIFO or LIFO. This would have an affect on the working capital and the current ratio so we will need to know this when comparing to other companies. Activity measures are the other measures used in ration analysis. Tur...

Relationships in Margaret Laurence’s “The Stone Angel” Essay

In Margaret Laurence’s novel, The Stone Angel, Hagar Shipley experiences many different relationships. The key relationships in her life are all with men; her respectful but cold relationship with her father, her impersonal relationship with her husband Bram Shipley, her one-sided, protective relationship with John, and her distant but ultimately redeemed relationship with Marvin are each important aspects of her life. Hagar’s first key relationship is with her father, Jason Currie. This relationship has its basis in mutual respect. Hagar has tremendous respect for her father as a child; she admires his ability to make his own life as a successful storeowner by rising above his initial state of poverty and going from nothing to something. She admires this ability because it shows a sense of perseverance and determination that she herself values. Additionally, it is crucial to her respect that he achieves his standing in life through his strong-will; he made it in life by being strong and forceful rather than by putting his emphasis on emotions. This strong-willed personality and unwillingness to show a form of weakness through emotions – forms of pride – become cornerstones of Hagar’s own character. Indeed, the key factor in the relationship between Hagar and her father is that they have a similar personality. Both insist on proving their strength and pride, stopping eit her of them from being able to connect to the other on an emotional level. This pride is evident in her father’s punishment of her when she tells a customer that there are bugs in his store as a child; he clearly takes great pride in his work. Hagar too is proud, to the point of resisting her need to cry when her father hits her. She gains his resolve to put forth the image of strength at all times and to mask her vulnerability with pride. This form of strength leads Jason to carry respect for Hagar as well. She wants to please him, yet this similarity in their personalities is the very thing that destroys their relationship. They are constantly at odds with one another because she has in many ways turned herself into him, and the character trait of stubbornness is one that can be particularly hindering when neither side is willing to give in to the other. He wishes to control Hagar’s life, and as both are stubborn and independent, he cannot possibly succeed and ultimately does not. His attempts to control her life by determining whom she will date only strengthen Hagar’s need to rebel and to  prove herself, which leads to the final crack in their relationship: her choice to marry Bram – the person her father least approves of. This act of rebellion shows her need to prove her independence to her father, and her reaction to his insistence that she will not marry Bram only strengthens her belief that she must do so. When she does leave with him, the relationship between father and daughter effectively ends, as neither side contacts the other. When Jason dies, he does not even leave the store to her. Despite their lack of communication, Hagar still respects her father. This respect is evident in that she is deeply offended when Bram urinates on the steps to her father’s store. It is perhaps most apparent in her narration; years after losing contact with him, she still holds him in esteem and sees him as a model for her own life. Nevertheless, the relationship is a failure because neither Jason nor Hagar is willing to allow his emotions to take precedence over his pride. Clearly, their similarities are such that their relationship is unable to succeed unless one is willing to give in to the other â€⠀œ an art that neither Hagar nor Jason is particularly proficient in. After Hagar leaves her childhood behind she goes to finishing school and her return to Manawaka allows her to meet Brampton Shipley. Her impersonal, bickering and sexual relationship with Bram, although ultimately a failure, is a key one in her life. At first, Hagar is attracted to Bram’s physical appearance as well as his personality – which sharply contrasts her own. Hagar is also initially attracted to his lack of expression of true emotion. Bram is tall, dark and handsome, but also reveals a gruff and wild personality, which allows him to do and say what he wants without being mindful how society judges him. However, Hagar is quite mindful of social status, which makes her more conservative and more polite than Bram. Although these opposing personalities ultimately attract them to each other, they become the main part of the wedge that drives them apart. Another part of this wedge between Hagar and Bram is Hagar’s refusal to open up to him and display her lov e of him or even of their sex life. Some of Hagar’s refusal to open up stems from her fear of being hurt if she does, and some of it stems from the circumstances under which she and Bram were married. Like Hagar, her father was also a socially conscience man and he refused to let his daughter marry a common farmer. Part of Hagar agreed to marry Bram  simply to spite her father. All of these circumstances lead to a change in Hagar’s relationship with Bram. Hagar grows tired of the uncouth family dinners, of watching Bram blow his nose with his fingers, and of watching him subject their children to the same wild manner. When their opposing personalities stop being attractive to one another and it becomes clear that it is an emotionless and unhappy relationship, she takes her son John and leaves him. He does not even try to stop her. Such an impersonal parting indicates that the relationship ended in failure and Hagar is ultimately responsible for this failure. She is the one that refuses to share emotion with him, she is the one who is overly critical of him, and she is the one who leaves him. Bram’s only responsibility in the failure of their relationship is that he does not change and eventually gives up. Hagar’s s one-sided relationship with John is the only one in which she shows love. Hagar unquestionably loves John, and offers herself emotionally to him alone. She pours everything into John, leaving little love for anyone else in her life. John does not appreciate his mother’s love as much as he perhaps should, and he is frustrated by her nagging more than he is appreciative of her love. Despite this lack of appreciation, Hagar continues to direct all of her energy into raising John. She is quite controlling, and attempts to run every part of his life – a remnant of her own relationship with her father. Hagar’s constant badgering and nagging drive John away from her as her father’s own domineering nature drove her away. Although at first John appreciates her love, the relationship changes as he wishes to grow independent of her and begins to resent her. She still cannot let go – trying to control his relationship with Arlene to no avail. The ultimate fate of this relationship is a failure. In spite of his mother, John goes drinking and takes up a dare to cross an old train bridge in his truck. An unexpected freight train crashed into his truck and he dies shortly after with his mother by his side in the hospital. John’s death marks the abrupt end of their relationship; nothing can be done on Hagar’s part to reconcile with him. John’s rejection of his mother’s love changes her more than he knows. Since she has put everything into her love of him and he has died a vain death in spite of her, Hagar becomes the stone angel herself – emotionally blind and unfeeling, and unwilling to subject herself to the  pain that love brings again. The blame for the failure of this relationship can be placed on both parties: Hagar for placing unreasonably high expectations on John and overly controlling him, and John for rejecting that love and betraying the care she has placed in him in order to es cape her love and be an individual. Hagar’s relationship with Marvin is both greatly in contrast to her relationship with John and largely the result of its failure. Where her relationship with John was intimate, her relationship with Marvin is distant. Where she was openly loving and nurturing to John, she is closed off and sharply critical of Marvin. Like her relationship with John, Hagar’s relationship with Marvin is one-sided for the most part, but Marvin shows emotion for Hagar in this case, and not vice versa. This different treatment of Marvin can be partly attributed to the circumstances surrounding her relationship with John. Hagar has always favored John because he reminds her more of her father – whom she respects – than Marvin did. Indeed, Marvin’s wit, perceived by her to be slow was more like that of Bram. Hagar places so much of her emotions and love into John that it is unsurprising that Marvin is always found wanting in her eyes by comparison. When he tries to impress her by cleaning the house, she criticizes him rather than appreciating him as she might have if it were John. When he prepares to go off to war, Hagar misses another key moment to connect with Marvin. She might not see him again and wants to warn him, to comfort him and to express her feelings toward him, but she cannot; she is afraid to reveal her emotions. He wishes to express his feelings, but is also unable to do so because of his timidity. Indeed, the path their relationship takes is determined as much, if not more, by personalities than it is by circumstances. Hagar’s personality is such that she takes great pride in strength and resourcefulness – qualities she finds Marvin to lack. Her inability to express herself emotionally is both a key part of her personality and the driving force behind her many wasted opportunities with Marvin – who needs the very level of acceptance from Hagar that she cannot provide. Despite this failure in the relationship early on, however, Hagar’s epiphany before dying changes the course of it and determines its ultimate success or failure. Realizing that she has never simply rejoiced and accepted the love  she has been surrounded with, she gives Marvin the acceptance he has always needed by telling him that he has been a better son to her than John has. The early failure of their relationship can be attributed exclusively to Hagar; she has the wrong expectations of him and sinks so much love into her ultimately failed relationship with John that she neglects Marvin. In the end though, Hagar is also responsible for the relative success or at least redemption of their relationship. Her choice to make their last moments together worthwhile rather than another wasted opportunity make her relationship with Marvin the most ultimately successful one in her life. In the end, Hagar’s key relationships vary greatly; some are defined by respect and others are defined by a lack of emotion of any kind. Others still find their basis in too much or too little love. Ultimately, Hagar’s achievement of self-realization before her death leads her to redeem at least one of the key relationships in her life – redeeming herself in the process.

Free Essays on A Comparison Of Selected British Charter Companies In India And North America

Great Britain’s first attempts at colonization around the globe started with Queen Elizabeth I, who granted charters to three major companies for the exclusive rights to extract the wealth from other regions of the world to stock the coffers of Britain. These three companies were the Plymouth, London (also known as Virginia) and East India Companies. In this paper we will look at the charter companies that started the colonization of North America. We will also focus on how each company ruled their territory and gained or lost power respectively. On April 10, 1606, George Popham and Sir Ferdinando Gorges were granted a charter from Queen Elizabeth I to start the Virginia Company of Plymouth. The Plymouth Company was one of two joint-stock companies who had charters in England to colonize in North America. The other company was the Virginia Company of London , which will be mentioned in more depth in the next section. The Plymouth Company was allotted the northern region of North America and was not to start a settlement less than a hundred miles away from any London Company settlement. The first band of colonists set out from England and was captured by the Spanish, undiscouraged the second ship with colonists aboard left England in 1607 and settled on the west bank of the Kennebec River in Maine.# That winter Popham died and a harsh winter set in that forced the would be colonists to return to England in 1608. Thus the company founded no permanent settlements until 1620. That year the Company was reorganized into what would be called the Council for New England, with a major shareholder being Sir Edwin Sandys.# The Plymouth Company had been having a hard time finding people to move to the forsaken New England colonies, then in 1620 a group of separatists who had illegally left Britain and moved to Holland, but were having troubles with the culture there as well, expressed an interest in the New England colony. Sandys... Free Essays on A Comparison Of Selected British Charter Companies In India And North America Free Essays on A Comparison Of Selected British Charter Companies In India And North America Great Britain’s first attempts at colonization around the globe started with Queen Elizabeth I, who granted charters to three major companies for the exclusive rights to extract the wealth from other regions of the world to stock the coffers of Britain. These three companies were the Plymouth, London (also known as Virginia) and East India Companies. In this paper we will look at the charter companies that started the colonization of North America. We will also focus on how each company ruled their territory and gained or lost power respectively. On April 10, 1606, George Popham and Sir Ferdinando Gorges were granted a charter from Queen Elizabeth I to start the Virginia Company of Plymouth. The Plymouth Company was one of two joint-stock companies who had charters in England to colonize in North America. The other company was the Virginia Company of London , which will be mentioned in more depth in the next section. The Plymouth Company was allotted the northern region of North America and was not to start a settlement less than a hundred miles away from any London Company settlement. The first band of colonists set out from England and was captured by the Spanish, undiscouraged the second ship with colonists aboard left England in 1607 and settled on the west bank of the Kennebec River in Maine.# That winter Popham died and a harsh winter set in that forced the would be colonists to return to England in 1608. Thus the company founded no permanent settlements until 1620. That year the Company was reorganized into what would be called the Council for New England, with a major shareholder being Sir Edwin Sandys.# The Plymouth Company had been having a hard time finding people to move to the forsaken New England colonies, then in 1620 a group of separatists who had illegally left Britain and moved to Holland, but were having troubles with the culture there as well, expressed an interest in the New England colony. Sandys...