Leadership and Organizational Studies †Free Samples to Students

Question: Disuss about the Leadership and Organizational Studies. Answer: Introduction: In the past three years, I have been working as a part time accountant professional at the Melyn Gas, a US based gas supplier. Melyn Gas is one of the leading gas suppliers in the US. The companys growth and expansion is attributed to the acquisition of similar companies in the country. The companys strategy of acquisition resulted into one of the major ethical dilemmas that I have faced in my career as a practicing accountant. Four months ago, the company acquired Ki Gas Suppliers, one of the competitors of Melyn Gas in the American gas industry. While recording the transaction in the financial books, the senior accountant asked me to reduce the book value of Ki Gas Suppliers, and this meant that the book value of an asset that was acquired at $2.3 billion was reduced to $1.2 billion. Although I objected to the practice, this was a common scenario in the company because it helped the company to keep a false financial position to the investors, who received a false impression that th e company was making profits despite the huge losses that the company continuously suffered. The company also engages in such practices to attract more investors to the company. According to Kohlbergs Stage 3 of Moral Development, it is expected that a subordinate would follow the instructions of his seniors to conform to social order; however, I refused to reduce the book value of Ki Gas Supplier despite the stern directive by the senior accountant left me in a major dilemma. As a professional accounting practitioner, I am guided by the principles of International Ethics Standards Board for Accountants (IESBA), and this does not allow me to engage in keeping false and inaccurate financial records (Hayes, 2011). Besides, reducing the book value of the newly acquired asset would lead to the losses in the company that would lead to its collapse and the loss of billions of investors money. On the other hand, the failure to comply with the demands of my senior accountant meant that I would lose the positive reputation that I had earned in my department. Holding into my position also had further consequences such loss the loss of my job, a negative appraisal from my boss, or a lack of promotion. Equally, in the event that I informed the management of the practice could have an unexpected outcome as the fingers of blame could possible turn against me. Why it is an ethical dilemma As a subordinate accounting practitioner at Melyn Gas, this was a major ethical dilemma for me because my action to compliance or failure to comply with my seniors directives had significant consequences. Therefore, it was expected that I should evaluate the situation and make the most ethical decision. This can be understood using Jones moral intensity, which states that the extent of the consequences is determined by the impacts of the decision has on the victims (Fatoki Marembo, 2012). Based on the factors present in a dilemma above, one of the consequences of my compliance to the directive is contributing to the inaccuracies in the financial records of the company. This is a serious accounting offense because it violates IESBAs first accounting principle of objectivity (Rose, 2016). In the event that I reduce the book value of the newly acquired asset, the company will paint a false impression to the public and stakeholders that it is making profits while in reality, there are rampant losses in the company. The deception would finally lead to bankruptcy and the eventual collapse of Melyn Gas. Conversely, the chances of retaining my position within the company would remain very slim if I refused to take part in this accounting fraud. Refusing to be an accomplice in the fraud meant that my senior would give me poor appraisal result. In addition, this would be a major blow to my positive performance in the company and could lead to the loss of my job in the company. The scenario above is also an ethical dilemma because the compliance with the directives from the senior accountant constitutes an immoral act. Reducing the value of Ki Gas from the actual buying price to a lower value is an immoral act of theft and corruption that would be considered by the employees, the investors and by the members of the public to lack moral support. This can be understood through the social consensus theory, which refers to the societal pint of view that an act an action is considered unethical if it is viewed as immoral by the larger society (Slote, 2013). The accounting fraternity requires that all accountants should maintain professionalism in practice. This was also an ethical dilemma because my compliance would cause harm to more people in the society while benefiting only a few. When I reduce the book value of the company, the false financial position of the company will attract an increased number of investors who want to generate profits from the companys outstanding performance in the markets (Fu, 2015). However, the eventual collapse of the company would lead to the loss of tens of billions of investors money. On this basis, many investors will suffer serious financial loss. Besides, the collapse of the company will mean a shortage in the supply of gas in the US, exposing members of the public from accessing this commodity. To minimize harm, it is necessary that I decline to comply. This can be understood through the utilitarian theory, which states that an action should be aimed at maximizing the good of the majority while reducing pain. This was an ethical dilemma for me because my decision to reject taking part in the act would affect negatively the proximity and my relationship with the senior manager at the company. According to Renouard (2011), proximity refers to the relationship between the individual in the position of making a decision and the individuals who will be affected by the consequences. As a subordinate in the company, there was a proximity between me and the senior accountant; however, there is a distant proximity between myself as the employee, the senior accountant, and the external stakeholders. Proposed ethical solutions The first solution to the above ethical dilemma is to adhere to the principles of accounting as stipulated by IESBA. According to Hayes (2011), there are five major principles of accounting that can help be used to offer solutions during ethical dilemmas in the accounting industry. Firstly, an accountant should observe the principle of integrity and objectivity, and this will help him to act in an honest and a straight forward manner. In this regard, an accountant in the above ethical dilemma will not reduce the assets book value. Secondly, an accountant can overcome this dilemma by observing the principle of professional care and due diligence. This principle requires that an accountant professional should offer competent service to the clients, and hence, this will not allow one to reduce the book value of an asset. With regards to the principles of accounting, the above ethical dilemma can also be overcome by the observation of professional behavior, which states that all practici ng accountant professional should observe all account laws and regulations that and avoid engaging in any action that violates the profession of accounting (Fenning, Appiah, Frempong, 2015). Another proposed solution to this ethical dilemma is the avoidance of conflicts of interest. Conflict of interest refers to a situation where one decides to engage in an activity to derive personal benefits. In the given case scenario, the senior accountant and other top managers at Melyn Gas engage in the practice of reducing the book value of assets that they have acquired in order to get the opportunity to steal from the profits generated by the firm at the cost of other stakeholders of the company. In this regard, to overcome such scenarios, a practicing professional accountant should avoid situations of conflicts of interest (Yukl, Mahsud, Hassan, Prussia, 2013). This is in accordance with the utilitarian theory which argues that the decisions and human actions should aim at reducing pain while maximizing pleasure and for the benefit of the majority (Velasquez, 2010). As a utilitarian, it is better placed for one to make a decision that will benefit the majority. Therefore, I w ill not follow the directives of my senior accountant to and act in favour of the larger population which in this case are the many investors who have injected their money in the company and the millions of consumers who rely on Melyn Gas for energy supply. This ethical dilemma can also be solved by fostering for good leadership both at the top management and across all the departments at Melyn Gas. The fact that the directive to reduce the book value of an acquired asset is a clear indication of the lack of integrity within the leadership of a company. It is a serious act of corruption and poor leadership that needs to be addressed (O'Rourke, 2010). In this case scenario, one should stand for the good leadership, one that is honest and straightforward, and therefore, as an accountant one should report the matter to the relevant authorities for appropriate action to be taken. Portfolio of Evidence The give case studies reveal important ideas in the ethical leadership debate. Firstly, in the case study of Deshi Chen, it is clear that Deshi is in agreement with the motion of the ethical debate despite the fact that he does not subscribe to the school of business ethics. Deshi plays the role of a shareholder whose major interest is to generate profits and as one who focuses on self-interest and less concerned with engaging in corporate social responsibilities. He is guided by the universal principles, and therefore, he believes that one can go against the established rules and regulations for his gains. As a result, Deshi goes ahead to introduce the idea of eliminating the module of business ethics as a course that should be studied. It is because of this that Deshi is described by the members of his debate team to be at the sixth stage of Kohlbergs Moral Development (Ferrell, Fraedrich, Ferrell, 2013). On the other hand, the team that was in opposition to the debate motion argu ed against Deshis idea that Business Ethics Module should be scrapped off from their program. From my perspective, Deshi is a straightforward individual who lets people know what he thinks and what he wants. This illustrates that he possess high self-esteem and self-believe, which are vital for success in the business industry. In the second case study, Edward Jan is seen to be in opposition of the ethical leadership debate. In this case study, the author places Edward Jan as belonging to the sixth stage of Kohlbergs Moral Development because of her ambition to introduce changes in the Guatemala Business Schools system of studies. Jan proposes for the introduction of a system of studies that focus on the individual achievement of profitability to one that focuses on the management of peoples skills (Ahmad, Ansari, Aafaqi, 2005). The position held by Edward Jan was described by the members of her debate to be in accordance with the Kantian Categorical Imperative because she prioritized the dignity and wellness of human beings. On the other hand, the team that was opposing the ethical leadership debate viewed Edward Jan as a strategy as an egoistic approach to handling social issues (Evans, Levitt, Henning, 2012). This is because the stressed that he placed on his way of doing things. I believe that the man agement of the skills of people is the most appropriate way to improve the living conditions of the unfortunate members of the society. As a strong belief in utilitarianism, I believe in engaging in acts that minimize pain and increase pleasure. This is in line with Edward Jans idea of collaborating with her employees at Clean Solutions INC. to help the less fortunate in the society. From Mei Hua case study, it is clear that Mei is in opposition to the ethical leadership motion. Mei can best be categorized to belong to the fourth stage of Kohlbergs Moral Development (Remley Herlihy, 2010). This is because she observes certain rules of taxation while evading others, for example, she evades company taxes to ensure higher profits for the companys stakeholders (Klikauer, 2014). The opposers of the motion view Mei as egocentric for avoiding taxes. I believe that Meis position is wrong, for example, based on the social consensus theory, the practice of avoiding tax is consider as immoral by the majority member of the society (Lambie, Hagedorn, Ieva, 2010). In the final case study, Mike Gustavsson is opposing the ethical leadership debate. His team categorizes him into the sixth stage of Kohlbergs Moral Development because he has his unique ethical principles (Verges, 2010). Conversely, members of the opposing team consider him an inactive stakeholder and then changed to a dangerous stakeholder. From my perspective, Mikes actions are guided by Maxim 2 because he was concerned with the management of people and career development. The Seminar Case The case study of Holiday, there are four major characters namely, Marcus, Swan Lee, Borries, and Borries manager. According to the case study, Borries and his girlfriend; Swan Lee made arrangements to go for a holiday, where they planned to see the parents of Lee. However, Borries manager called Borries informing him that a customer had re-scheduled the launch of a product. The scheduled date happened to be during Borries holiday, and as a result, Borries found himself in a dilemma of whether to attend the launching event or to proceed with the holiday plans. Based on the information learned in this module, the dilemma above can best be described using the six dimensions of Jones moral intensity (Mansell, 2013). The first dimension that helps us to understand this situation of a dilemma is the magnitude of consequences. If Borries chose to proceed with the holiday, he faces the consequence of ruining the relationship between him and his manager, and this would have significant negative consequences on his job because the product launch will be delayed. Conversely, if Borries chose to attend the launch, he will jeopardize the relationship between him and the family of his girlfriend. This is a major consequence from the side of Borries, and this can be explained using the Social Consensus Theory (Mitchell, Agle, Wood, 1997). Proceeding with the holiday is a lack of loyalty and a sign of disrespect to the manager. In this regard, it is most appropriate that Borries should cancel the holiday trip and attend the product launch event. This decision is based on several factors, for example, according to the terms and condition of employment, it is the duty and responsibility of Borries to attend the functions of the company. Therefore, Borries will take it as an individual responsibility that he has to fulfill. In addition to this, Borries has to take into consideration the factor of temporal immediacy (Renouard, 2011). The cancellation of the holiday trip will have an immediate but temporal impact on his relationship with Marcus, Swan Lee, and the family members of Swan Lee; however, this will have a temporal consequence. On the other hand, proceeding with the holiday will have immediate and long term impacts on both the relationship and the career of Borries. This is because there are high chances that Borries will lose the contract that was between him and the client whose product was being launched. Equally, it is very likely that the manager will be upset, a situation that will come along with negative consequences. For example, Borries may receive negative appraisal from the manager, and he may also not get a job promotion. In the given case scenario, Borries chooses to stay back and attend the product launch event. He argued that his decision was right despite causing a major disappointment to Marcus, Swan Lee, and Swan Lees family. This can be described as an egocentric approach to the process of making decisions during an ethical dilemma (Schulzke, 2012). Swan Lee and Marcus tried to convince him to change his mind to no avails. In this regard, the two can be referred to as demanding stakeholders who have urgency but lack legitimacy and power (Joseph, 2010). On the other hand, Maxim 2 can be used to describe Borries manager because his decision was guided by the need to care for human dignity (Levitt Jacques, 2005). Interpersonal and Team-working Skills Throughout this module, I have developed effective inter-personal and team work skills that I have managed to utilize in the module. During the module, I have utilized Maxim 2, which advocates for accommodation third parties ideas (Shapiro Stefkovich, 2011). Throughout the module, I have been open to listening to the contribution of group members that I have worked with in class. My interpersonal skills were also guided by Kohlbergs Moral Development, particularly stage three of development. As an individual, I give my teammates the chance to present their views, and I evaluate them thoroughly in order to make informed decisions (Crowley Gottlieb, 2012). As an individual who embraces teamwork, I appreciate the efforts of all members of the groups that I work with. In the group that I worked with, my decisions were arrived at after in-depth consultation with all the members. In our team, we allowed all the members to make contributions, after which we evaluate and analyze them carefully to arrive at a proper decision. Working in a group like this is quite challenging because it entails making a lot of compromises. Conflicts often arise between individuals who have opposing views and the decision-making process is tedious and time-consuming (Granello, 2010). In summary, the observation of ethical leadership is vital in organization leadership and success. Organizational settings are normally faced with situations of an ethical dilemma; however, the individual in the situation of dilemma can make use of various theories of organizational behavior to make the appropriate decision. The final decision during an ethical dilemma should ensure the benefit of the majority of the parties involved. For example, based on the utilitarian theory, the course of action should maximize pleasure and minimize pain among those who are affected. References Ahmad, N. H., Ansari, M. A., Aafaqi, R. (2005). Ethical reasoning: the impact of ethical dilemma, egoism and belief in just world. Asian Academy of Management Journal, 10(2), 81-101. Crowley, J. D., Gottlieb, M. C. (2012). Objects in the mirror are closer than they appear: A primary prevention model for ethical decision making. Professional Psychology: Research and Practice, 43, 65-72 Evans, A. M., Levitt, D. H., Henning, S. (2012). The Application of Ethical Decision- Making and Self-Awareness in the Counselor Education Classroom. Journal of Counselor Preparation and Supervision, 4(2), 41-52. Fatoki, O. Marembo, M. (2012). An investigation into the attitudes towards business ethics by university students in South Africa. African Journal of Business Management, 6(18), 5865-5871. Fenning, F. A., Appiah, M. A., Frempong, E. O. (2015). The Role of Business Ethics on Business Practices in Ghana. The International Journal Of Business Management, 3(9), 47-51. Ferrell, O.C., Fraedrich, J., Ferrell, L. (2013) Business ethics social responsibility. Mason, OH: Cengage Learning. Fu, I. (2015). Favoritism: Ethical Dilemmas Viewed Through Multiple Paradigms. The Journal of Values-Based Leadership, 8(1), Article 6. Available at: https://scholar.valpo.edu/jvbl/vol8/iss1/6 Granello, D. H. (2010). Cognitive complexity among practicing counselors: How thinking changes with experience. Journal of Counseling and Development, 88, 92-100. Hayes, J. L. (2011). Business Fraud From Trust to Betrayal: How to Protect Your Business in 7 Easy Steps. Minneapolis, MN: Bascom Hill Publishing. Joseph, D. (2010). An introduction to business ethics (4th Ed.). New York: McGraw Hill. Klikauer, T. (2014). Human Resource Management and Kohlbergs Scale of Moral Development. Philosophy of Management, 13(1), 73-95. Lambie, G. W., Hagedorn, W. B., Ieva, K. P. (2010). Social-cognitive development, ethical and legal knowledge, and ethical decision making of counselor education students. Counselor Education Supervision, 49, 228-246. Levitt, D. H., Jacques, J. D. (2005). Promoting tolerance for ambiguity in counselor training programs. Journal of Humanistic Counseling, Education and Development, 44, 46-53. Mansell, S. (2013). Shareholder Theory and Kants Duty of Beneficence. Journal of Business Ethics, 117(3), 583-599. Mitchell, R. K., Agle, B. R. Wood, D. J. (1997). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts. The Academy of Management Review, 22(4), 853-886. O'Rourke, J. (2010). Management communication: A case analysis approaches. (4th ed.). Upper Saddle River, NJ: Pearson Education, Inc. Remley, T. P., Herlihy, B. P. (2010). Ethical, legal and professional issues in counseling. (3rd Ed.). Upper Saddle River, NJ: Merrill Renouard, C. (2011). Corporate Social Responsibility, Utilitarianism, and the Capabilities Approach. Journal of Business Ethics, 98(1), 85-97. Rose, O. (2016). Business Ethics and the Challenges of Compliance in Nigeria. The international journal of business management, 4(12), 192-201. Schulzke, M. (2012). Kant s categorical imperative, the value of respect, and the treatment of women. Journal of Military Ethics, 11(1), 26-41. Shapiro, J. P., Stefkovich, J.A. (2011). Ethical leadership and decision-making in education: Applying theoretical perspectives to complex dilemmas. (3rd Ed.). New York, NY: Routledge. Slote, M. (2013). Egoism and Emotion. Philosophia, 41(2), 313-335. Velasquez, M. G. (2010). Business Ethics: Concepts and cases. (6th Ed.). Pearson Education, Inc. Verges, A. (2010). Integrating contextual issues in ethical decision making. Ethics Behavior, 20(6), 497-507. Yukl, G., Mahsud, R., Hassan, S., Prussia, G. E. (2013). An improved measure of ethical leadership. Journal of Leadership Organizational Studies

Sustainable and Effective Governance Structures - Free Samples

Question: Discuss about the Sustainable and Effective Governance Structures. Answer: Introduction: Legitimacy can be defined as the generalized perceptions or set of assumptions that provides that actions of an entity must be desirable, appropriate and designed within the social norms, beliefs, values and other important definitions so that it can adhere with the corporate social responsibility required to be fulfill mandatory. In other words it can be said that legitimacy theory highlights the extent to which disclosures of corporate social and environment disclosures are impacted by the boundaries made by the society in order to be safe and not be adversely impacted by the communities in which the entities operate in (Guthrie and Ward, 2006). The corporate social responsibility is completely dependent upon the legitimacy theory and it can be said that it is highly significant for the disclosures of social and environment related matters by businesses. As per the Legitimacy theory, the organizations must regularly check their business for evaluating their social and environmental impact. In order to comply with these requirements it has been made compulsory for all the organization to disclose their CSR practices in their annual report briefly and also prepare sustainability report if it has been required to do so by the regulatory bodies (Tilling, 2004). As legitimacy theory is adopted by mostly all the organization and according to this theory it is voluntary that companies should report on the activities that impact the social communities in which company operates and also provides steps taken to control the issues and framework developed to control all such activities. There is saying that the theory of legitimacy is dependent on presence of social contract between the company and society (Idowu, Capaldi, Zu and Gupta, 2013). So to make compliance to this contract, business entities are required to deliver the socially responsible outcomes and also disclose information relating to economic, social or political benefits realized from their operational activities. The voluntary requirements to disclose the corporate social responsibilities in their annual report will provide the brief overview to the society on the practices followed by the company in relation to CSR and what steps are taken to control the impact on society through their business operations. So, legitimacy theory makes it compulsory for the organization to voluntary disclose about their social and environmental performance in the annual report so that people can be information about the CSR practices followed by the entities (Aluchna and Idowu, 2017). Comparison of CSR reporting in annual reports of AGL Limited for year 2015 and 2017 All the business corporations listed on ASX need to disclose the issues relating to Corporate Social Responsibility (CSR) within their annual report for improving the transparency and accountability of their business operations. In this context, AGL Energy Limited also provides information related to the corporate social responsibility issues in its annual reports as analyzed of the year 2015 and 2017. As analyzed from the annual report of the company for the year 2015, it has disclosed information relating to its greenhouse gas policy, sustainable business strategy and energy policy uncertainty. The greenhouse gas policy of the company is developed as per the NGER Act and has stated the information about its annual emission of greenhouse gases. The sustainable business strategy has discussed about the measures adopted by the company at present and to be adopted in future for promoting its sustainable growth. The energy policies adopted by the company for promoting its long-term grow th have also been discussed in the annual report for the year 2015. The sustainability performance of the company is measured against 12 material issues on the basis of established targets and commitment. The performance of the company against each target is disclosed in the sustainability performance section of the annual report for the financial year 2015. The material issues used for evaluation of the sustainability performance are achieving customer satisfaction, employee commitment , health and safety, profit earned, legislative issues, ethical behavior, corporate governance, talent management , community development, public policy, energy policy and water conservation (Annual Report: AGL Energy Limited, 2017). On the other hand, the annual report of the company or the year 2017 has not provided significant formation relating to the CSR issues. The company has only discussed only little information relating to sustainability in the Chairman report under the strategic imperatives driving performance. It has only disclosed some highlights of the sustainability performance of the company in the year 2017 that ahs been provided in detail in its sustainability report. Thus, unlikely of the year 2015, the sustainability performance of the company against each performance target is not disclosed in the annual report. However, it has discussed information related to its corporate governance policies under the section Corporate Governance that is not present in the annual report of the company 2017. Thus, it can be said that as the company has stated to develop and disclose its sustainability report, it has largely reduced the amount of information published about CSR issue sin the annul reports (An nual Report: AGL Energy Limited, 2015). AGL Energy Limited also discloses information relating to its sustainability issues on its corporate website to seek the interests of the investors. The section entitled What We Stand For on the company website has disclosed detailed information relating to the company commitments towards the customers, sustainability issues, corporate citizenship and sponsorship and its approaches to establish long-term relations with the communities through the program of Energy for life. Thus, the company website also encloses the sustainability report of the company for gaining more detailed information about the sustainability issues. The CSR reporting on the company website is largely different from that in its annual report in the year 2017 on account of the theme and content (AGL Energy Limited, 2018). There is specific theme on the company website for discussing the matters relating to sustainability. Also, the content is organized into separate sections that make it relatively easier to und erstand the company performance on different sustainability matters. On the other hand, the annual report does not enclose a specific theme for discussing CSR issues and the content is also not adequately organized. Thus, the company website provides more information about the CSR strategies of the company in comparison to its annual report of the year 2017 (Annual Report: AGL Energy Limited, 2017). References AGL Energy Limited. 2018. [Online]. Available at: https://www.agl.com.au/about-agl/what-we-stand-for/energy-for-life [Accessed on: 9 April 2018]. Aluchna, M. and Idowu, S.O. 2017. Responsible Corporate Governance: Towards Sustainable and Effective Governance Structures. Springer. Annual Report. 2015. AGL Energy Limited. [Online]. Available at: https://www.agl.com.au/-/media/DLS/About-AGL/Documents/Investor-Centre/150826_AnnualReport_1466512.pdf?la=enhash=7B0EE3991CE2F09590FA82C73852B8972F2740BF [Accessed on: 9 April 2018]. Annual Report. 2017. AGL Energy Limited. [Online]. Available at: https://agl2017.reportonline.com.au/sites/agl2017.reportonline.com.au/files/full_financial_annual_report.pdf [Accessed on: 9 April 2018]. Guthrie, J. and Ward, L. 2006. Legitimacy Theory: A Story of Reporting Social and Environmental Matters within the Australian Food and Beverage Industry. [Online]. Available at: https://www.csringreece.gr/files/research/CSR-1290000469.pdf [Accessed on: 9 April, 2018]. Idowu, S.O., Capaldi, N., Zu, L. and Gupta, A.D. 2013. Encyclopedia of Corporate Social Responsibility. Springer Berlin Heidelberg. Tilling, M.V. 2004. Refinements to Legitimacy Theory in Social and Environmental Accounting. [Online]. Available at: https://www.flinders.edu.au/sabs/business-files/research/papers/2004/04-6.pdf [Accessed on: 9 April, 2018].

Analytical Chemistry Essays - Chemist, Computational Chemistry

Analytical Chemistry Nanothinc - providing information services concerning nanotechnology and related enabling technologies, which include supramolecular chemistry, protein engineering, molecular design and modelling software Oxford Molecular Group PLC - A leading developer and marketer of computer-aided chemistry and bioinformatics software. Mac Education Software: Chemistry Math Latin Greek French Spanish Prode - Data on software, computers, chemical engineering, chemistry Trinity Software - programs for chemistry, life science, and speech and communication. Program titles include curriculum supplements and research tools for both PC and MAC computers. New Technology Collaborative, Inc - educational interactive simulations for science in general and for chemistry extensively and periferally physics and earth and space science. Bowser-Morner, Inc. - We provide quality professional services in product evaluation and materials testing, analytical chemistry laboratory, environmental consulting, geotechnical and construction materials testing, field services, subsurface explorations, engineering consulting and design, and radon calibration. ChemSOLVE Corp. - analytical services in waste evaluation and characteriztion. specializes in analytical chemistry, environmental consulting, laboratory automation and Web Page design. Art of Health - Studies in body chemistry, human nutrition, and natural healing have brought insight into the physical, mental, and spiritual well-being of humans. Brown, Martin, Haller & McClain - A full-service intellectual property law firm, with particular expertise in the areas of biotechnology, chemistry and semi-conductor technologies. Nanothinc - Nanothinc is a new San Francisco based company providing information about nanotechnology and the related enabling technologies, which include supramolecular chemistry, protein engineering, molecular design and modelling software, STM/AFM/etc. (nanoscopy) and even progress in the top-*down approach (which includes nanolithography and micromachines). ChemTech Publishing - offer books, journal, software on topics in chemistry: including polmers, blends, alloys, rheolog, recycling, and sealants. ChemTech Publishing - offer books, journal, software on topics in chemistry: including polmers, blends, alloys, rheolog, recycling, and sealants. Nevada Technical Associates, Inc. - provides short training courses for the nuclear industry in radiation safety, radiochemistry and health physics Sleeping Solutions - Jo Ann Cutler Friedrich, P.A. - nationally known medical researcher who has found a definitive link between brain chemistry, sleep, and behavior Spartan - a molecular modelling package for computational chemistry applications produced by Wavefunction. This site introduces users to some of Spartan's features and even allows users to inquire about free copies. WindowChem Software Catalog - Over 400 software products for chemistry, biochemistry, chemical engineering, spectroscopy, spectrometry, chromatography and more... Match.Com - Cyberflirting, email chemistry and online romance. Interactiva - A virtual laboratory for nucleic acid and protein chemistry. Mac Education Software: Chemistry Math Latin Greek French Spanish ASAD - is a software package for building atmosphericchemistry models Chemistry Software for Macintosh Mac Education Software: Chemistry Math Latin Greek French Spanish The Biophysical Chemistry Virtual Classroom Mac Education Software: Chemistry Math Latin Greek French Spanish NCSA Chemistry Visualization - NCSA Chemistry Visualization Project, allowing High School chemistry teachers to use supercomputers to visualize abstract parts of chemistry. Chemical Separations - Survey Course covering methods of separation. Emphasis is placed on modern chromatographic methods. General, Organic and Biochemistry - Two semester series of lecture slides, practice exams and chapter summaries. Dalhousie University - Department of Chemistry Masaryk University - Dept of Inorganic Chemistry - These pages contains: annual reports of reasearch and teaching activities, list of publications, chemistry related URLs, local information, email addresses of staff Chemistry Department - Details of current undergraduate courses and postgraduate research work currently being undertaken. Chemistry Department Recipes of the Institut of Nuclear Chemistry - in English and German. Boffa, Lisa Saunders - Undergraduate and chemistry humor from the University of Texas The Solution Bower, Charles - Includes the basic stuff, CV, links to Internet starting points, and a section of light entertainment. The page is perpetually changing, of course. Fariello, Gabriele R. - there's a coffeeshop gallery, an art history sampler, a chemistry teaching forum and hopefully more by the ime you check it out. Hicks, Aaron - Orchids! Firefighting! Geochemistry! Marzella, Phillip [new] - Neurochemistry, documentaries and film making are my interests. Also my thesis on dopamine receptors and schizophrenia should appear shortly! Peisach, Daniel - Biochemistry graduate student, Brandeis University. Ramadan, Ziad [new] - contains personal information and research area in Chemistry Rocha, John-David Ray - links to educational stuff, computerprogramming, Chemistry and Math.

The Two Proposed General Education Plans †English Essay

The Two Proposed General Education Plans – English Essay Free Online Research Papers The Two Proposed General Education Plans English Essay It is said that education is the key to success. But do students get the most out of education? The school Addams States University is a about to adapt a new curriculum for all college students, for not only the students, but also the faculty staffs are hating the current system that the school is implementing. The two proposed general education plans are called the Ozawa Plan, which was developed by a committee of business and engineering under the supervision of Dr. Mason Ozawa. It consist of English Composition that has 6 units and 3-unit subjects such as Speech, Critical thinking, History, Literature and arts, and Science which totals to 21 units. Another proposed plan is the Williams Plan, which was designed by Dr. Randolph Williams of Asian-American Studies. This plan resembles the Ozawa Plan, but it has some added courses such as the American, European, and African/Asian History, Social Science, and a Senior seminar. Some subjects on the Williams Plan are expanded to more units which makes it a total of 48 units in all. As a college student, I am personally concern on what my fellows are going to have as they adapt one of the two suggested general education plans. Although the Ozawa plan calls for early graduation of college students, the Williams plan is more ideal in preparing for the â€Å"real† world and in being competitive in the job market. Time-keeping wise, the Ozawa Plan is much more brief and concise. Students are able to save their time and use it for their other activities and agendas. Considering it’s value for education, it has the subjects that are crucial to students’ education. With this plan, students are able to give more time in focusing on their chosen major. They are only given 21 units for general education courses, and the rest are reserved for their major. Also, a huge amount of money are can be saved for their other expenses. In the views of students of Sociology 220 captured from the Campus Outlook, 68% of randomly selected students favored the Ozawa Plan, which calls for minimal subjects of 21 units. But contrasting this poll, almost none of the students who took the poll knew what the two plans are all about, according to Joanne Silva, a representative of the students of Sociology 220. Students were randomly selected to vote. Not all students know about the plan. Some didn’t e ven care. Considering the points of the professors, Professor Donald Chan said, â€Å"We think that students should get an education here, not just get trained in a technical subject. We want students to graduate with an awareness of how rich this world is and how they can be a part of that richness.†(Integrations,110) Professor Chan expresses their desire for students to get rich in learning, that is, learning the other constructs of education. Professor Lilian Frost, on the other hand, argues, â€Å"Students can’t spend their lives here. They can’t take everything. And if they’re going to be competitive on the job market, they have to take the courses that will make them competitive.† (Integrations,110) Professor Frost contrastingly explains that students would go a long way when not taking the Ozawa Plan. She points that students should take courses that would make them competitive in landing a job, rather than taking courses beyond their field of study. The Williams Plan, on the other hand, calls for longer general education program. It consist of broader subject areas like world history (American, European, African/Asian) that helps students become aware of the world around them. With more time for study, students are thoroughly trained in preparing for the â€Å"real† world and in getting a job. Using a general education program similar to the Williams Plan at my school, I’ve conducted an interview on my English 92 classmates, asking their reactions and feelings in having such kind of G.E program. 7 out of 10 said that they feel much more educated, knowledgeable and most of all, confident. They feel they have high opportunities in getting a job, and they feel much more confident, knowing that they feel good about themselves, and that they have the guts to handle whatever complications and adversities the â€Å"real† world has to offer. While the remaining 3 people honestly think the current program our school is having is a complete waste of time. They said it only calls for longer and useless courses, which are unrelated to what major they’re interested in. They said that it will be the same in considering a job, as long as they’re focused with their major. Supporting this contrast statement, some subjects included in the Williams Plan has no apparent connection to the students’ chosen major. Also, this plan would make too much time and money of the students, but once students are able to feel the outside world after graduation, they will realize that their time spent and expenses in college is worth it. The chances for jobs and promotions are higher, better pay, and the school expenses are paid back much bigger. Justifying those statements on employment, I would like to point out the views on promotions and landing an entry level job. It is also very important for colleges and universities to consider the expectations, requirements, and qualifications of employers to graduated students who are looking for a job. According to the Campus Outlook, Sherman Grant of the Monolith Corporation says, â€Å"What we’re getting from schools is a bunch of trained seals who can’t read and write and think for themselves. The don’t know anything except accounting, or whatever they’ve majored in.† These statements clearly talks about how students graduate early but with limited knowledge and underdeveloped thinking and awareness. In the words of the director of recruitment for State Utilities, Marjorie Paderewski, â€Å"we’d really like to have it all people both well trained and well educated. The people with the training do get most of the entry level jobs. But the people with the education too get most of the promotions.† These lines emphasizes the desire of employers to get highly-educated students. Students who are not only expert on their field of study, but also on the other aspects of learning. Showing the pro’s and con’s of the two plans, Addams State should be really careful and sensitive in choosing the right curriculum for the whole student body. Adapting a new plan will surely take effect on what students will be and will have, once they start living the â€Å"real† world. They should not only decide on what is actually quick and easy, but on what they think is essential for students to become well-prepared, highly-educated, and well-motivated college graduates. Research Papers on The Two Proposed General Education Plans - English EssayStandardized TestingAnalysis of Ebay Expanding into AsiaHip-Hop is ArtBionic Assembly System: A New Concept of SelfTwilight of the UAWAssess the importance of Nationalism 1815-1850 EuropeInfluences of Socio-Economic Status of Married MalesThe Project Managment Office SystemResearch Process Part OnePETSTEL analysis of India

Reflection paper Essay Example | Topics and Well Written Essays - 1000 words - 7

Reflection paper - Essay Example They have also dug tunnels beneath the private property of individuals. This is with an aim of preventing Israel from attacking them, or destroying their weapons. This is because by using settlements where people live, Hamas is able to use them as human shields. Under International Law, it is a crime and illegal for soldiers to attack and kill unarmed civilians. Due to this tactic initiated by Hamas, the death toll of civilians in Gaza was so high, that Barnard and Rudoren identify as 650 people. This is by the time that this article was written. Barnard and Rudoren (2014) explain that under international law, Hamas has a legal obligation of minimizing its military operations near areas where civilians are living. Furthermore, they believe that Hamas is committing a war crime, through their action of firing rockets indiscriminately. Barnard and Rudoren (2014) also maintain that Israel has an obligation of identifying specific military targets in Gaza, and ensuring that civilians are not threatened by their military actions. The tactics of using civilians as human shield by Hamas, and storing weapons in civilian neighborhoods, is an example of urban warfare. Under international law, urban warfare is not illegal, but the law requires that the parties to the conflict must ensure that civilians are protected from harm. Barnard and Rudoren recognize that Israel is a more powerful army, as compared to Hamas, and hence to level the field, Hamas had to protect its weapons by hiding them in civilian areas, and engaging Israel in thos e areas (Barnard and Rudoren, 2014). However, after Barnard and Rudoren (2014) quoting thee extensive use of human shields by Hamas, they point out that there is no evidence that Hamas forced civilians to stay in such areas. Through this assertion, Barnard and Rudoren (2014) were trying to denote that Hamas was not committing an international war crime. To judge on whether this

Victoria Kite Company Essay Example | Topics and Well Written Essays - 1750 words

Victoria Kite Company - Essay Example Total collections $47200 $66100 $51500 January February March Schedule c: Purchases Budget Desired ending inventory $0 $0 $0 Cost of goods sold $20950 $37500 $19000 Total needed $60000 $37500 $19000 Beginning inventory $39050 $0 $0 Purchases $20950 $37500 $19000 Schedule d: Disbursements for Purchases 100% of previous month's purchases $23050 $20950 $37500 March 31 accounts payable $19000 Financial Statements Exhibit I VICTORIA KITE Budgeted Statement of Cash Receipts and Disbursements For the Three Months Ending March 31, 2005 January February March Cash balance, beginning $5000 $5000 $10850 Minimum cash balance desired $5000 $5000 $5000 (a) Available cash balance $0 $0 $5850 Cash receipts and disbursements: Collections from customers (Schedule b) $47200 $66100 $51500 Payments for merchandise (Schedule c) $35550 $37500 $19000 Rent $8050 $250 $250 Wages and salaries $15000 $15000 $15000 Miscellaneous expenses $2500 $2500 $2500 Dividends $1500 $0 $0 Purchase of fixtures $0 $0 $3000 (b) Net cash receipts & disbursements ($154000) $10850 $11750 Excess (deficiency) of cash before financing (a + b) ($15400) $10850 $17600 Financing: Borrowing, at beginning of period $15400 $0 $0 Repayment, at end of period $0 $0 $15400 Interest, 10% per annum $0 $0 $385 (c) Total cash increase (decrease) $15400 $0 ($15785) from financing (d) Cash balance, end (beginning balance + c + b) $5000 $10850 $7665 Exhibit II VICTORIA KITE Budgeted Income Statement For the Three Months Ending March 31, 2005 Sales (Schedule a) $175000 Cost of goods sold (Schedule...Thus, the JIT philosophy is an elimination of non-value adding activities in the company's supply chain to boost manufacturing efficiency, driving down cost, and ensuring maximum customer satisfaction by driving down prices of commodities. This report will look at the feasibility and compatibility of this system to the company's current operations. Since these factors can be best measured quantitatively, this report will present a master budget utilizing the company's assumptions. Part 1 will provide the schedule of Victoria Kite's sales budget, cash collections, purchases budget and disbursements. The next part looks at the impacts of JIT to the company's financial performance by providing a pro-forma income statement, cash flow, and balance sheet for the first quarter of 2005. The financial statements presented in Exhibits 1-3 shows that JIT will bring in profits and incremental shareholder

Tourism in Sri Lanka

Tourism in Sri Lanka 1. Sri Lanka is an island country and god has given to Sri Lanka blessings of nature blue seas, green hills, sandy beaches, abundant wildlife, cascading waterfalls, a riot of flowers and fruits, coconut groves, tea estates, spice gardens. Here ones day can be gloriously lazy by a palm cool lagoon or full of joy, swimming, snorkeling, and fishing or sailing like a brilliant jewel in the sparkling waters of the Indian Ocean. Sri Lanka is located in a strategically considered naval spot on the world map. This significant situation creates a path for a major sea route. In addition it creates a strategic naval link between West Asia, Africa and East Asia. Sri Lanka entered the international tourism arena in the 1960s. Since then, government involvement has been the key factor in tourism development in Sri Lanka. The Ceylon Tourist Board (CTB) was established in 1966 in order to provide direction and leadership to this promising sector of the developing economy. The country is famous for h ealthy and cultural heritage. Hospitality, tropical forests, natural and fascinating beaches, archeological sites and the tropical climate are the more attractive features. These factors make Sri Lanka a wonderful tourist destination. Over the years tourism in Sri Lanka has developed significantly. Today tourism has become the sixth Foreign Exchange Earner (FEE) in Sri Lankan economy. 2. Tourism can make a great impact on development of the Sri Lankan economy. Tourism is a fast growing industry which has been identified presently. Employment opportunities and regional development are playing significant role with regard to the tourism industry development. It can be considered as the most important industry in the country as a whole. The governments vision is to make the tourism sector as Sri Lankas most innovative and profitable income generating source. 3. During past three decades Sri Lankas tourism industry had few draw backs. This was mainly due to the security situation which prevailed in the country. Further the tourism industry was also affected due to the Tsunami catastrophe which occurred in 2004. Approximately 2/3rd of the coastal area including tourist infrastructure facilities was destroyed. The immediate post war period gave rise to a dramatic increase of tourist arrival from end May 2009. 4. In order to support the efforts and to develop the tourism sector in Sri Lanka there should be hotels with exclusive facilities which are in par with the international standards to accommodate a large number of visitors. In the year 2010 approximately one million tourists visited Sri Lanka. Unlike in the past, the inflow of tourists is increasing day by day as a result of the end of the 30 year civil war which destroys the whole country. Following graph indicates how tourism increased from 1966 to 2011 in Sri Lanka. The government is expected to receive 2.5 million tourists in 2016. To cater for this increase tourist hotels in Sri Lanka must be developed. Similarly other facilities should also be increased to meet the desired economic goals. AIM 5. The aim of this paper is to analyze the development of Sri Lanka tourism -challenges and opportunities GEOGRAPHY AND CLIMATE OF SRI LANKA 6. Sir Lanka has a various terrain but it mainly consists of flat lands but south-central portion of the countrys step sided river, canyons interior features and mountain. The flatter regions are the areas where most of Sri Lankas agriculture takes place, aside from coconut farms along the coast. Sri Lankas climate is tropical and the southwestern part of the island is the wettest. . The northeastern part of Sri Lanka is drier and most of its rain falls from December to February. Most of the rain in the southwest falls from April to June and October to November Sri Lankas average yearly temperature is around 86 °F to 91 °F. An important geographic note about Sri Lanka is its position in the Indian Ocean, which made it vulnerable to one of the worlds largest natural disasters. On December, 26, 2004, it was struck by large tsunami that hit 12 Asian countries. Around 38,000 people in Sri Lanka were killed during this incident and much of Sri Lankas coast was destroyed. 7. Sri Lanka is situated in strategic location near major Indian Ocean sea lanes. It has a total area of 65,610 km ², with 64,740 km ² of land and 870 km ² of water. Its coastline is 1,340 km long. Sri Lankas climate includes tropical monsoons: the southwest monsoon (June to October) and the northeast monsoon (December to March), its terrain is mostly low, flat to undulating plain, with mountains in the south-central interior. The highest point is Pidurutalagala at 2,524.13 m. Resource include limestone, mineral sands, gems, graphite, phosphates, clay, and hydropower. 8. Adams Bridge, a land connection to the Indian mainland, is now mostly underwater with only a chain of limestone shoals remaining above sea level. According to temple records, this natural causeway was previously complete, but was breached by a violent storm (probably a cyclone) in 1480. SRI LANKAS COMMITMENT TO TOURISM 9. Tourism is a vital area in the policy structure has been identified as capable of efficiently driving the countrys socio economic development. The programmes vision for the tourism sector is to make Sri Lanka foremost freedom destination in the South Asian Region. The programme believes the human resources and natural and cultural endowments values and nation will be essential in transforming Sri Lanka into a centre of excellence and offer tourists the highest values of real experiences in its unique setting. 10 The One Stop Unit Unit for National Investment in Tourism is a Centralized promotion and facilitation center Established Thurs assist potential tourism investors interested in investing in Sri Lanka Tourism Industry. Specialist staff from various government agencies helps investors Identify possible projects, Obtain information possible, Regarding Investments, submit applications, and Provide support in obtaining investment promotion privileges, trade licenses and other approvals Requested for project clearance. OSU Prevents the need for investors Thurs spend time in search of answers and ensures all queries are handled by its specialist staff. 11. Serious civil disturbances starting in July 1983 and the subsequent violence badly affected tourism. Total arrivals were 230,106 in 1986, down 43 percent from 1982. To ease the dilemma of the industry, the government provided various concessions to hotels, such as the rescheduling of loans and the reduction of the turnover tax from 10 percent to 5 percent. The Ceylon Tourist Board also undertook a crash promotion program in an attempt to restore the islands image in world tourist markets. Tourist arrivals in the first six months of 1987, however, showed a decline of 23 percent compared with the same period the previous year. In early 1988, the outlook was for further contraction. 12. In 1988 it remained unclear whether the policies of economic liberalization Sri Lanka has pursued since 1977 would succeed in their principal goals of employment, wealth creation, and economic diversification. Although increased rice production, the growth of textile manufacturing, and an improved infrastructure were successes that could be attributed to the post-1977 policies, these gains came at the cost of a mounting foreign and domestic debt and declining living standards for the poor. POLITICAL ENVIRONMENT TOWARDS TOURISM 13. The One Stop Unit Unit for National Investment in Tourism is a Centralized promotion and facilitation center Established Thurs assist potential tourism investors interested in investing in Sri Lanka Tourism Industry. Specialist staff from various government agencies helps investors Identify possible projects, Obtain information possible, Regarding Investments, submit applications, and Provide support in obtaining investment promotion privileges, trade licenses and other approvals Requested for project clearance. OSU Prevents the need for investors Thurs spend time in search of answers and ensures all queries are handled by its specialist staff. 14. Serious civil disturbances starting in July 1983 and the subsequent violence badly affected tourism. Total arrivals were 230,106 in 1986, down 43 percent from 1982. To ease the dilemma of the industry, the government provided various concessions to hotels, such as the rescheduling of loans and the reduction of the turnover tax from 10 percent to 5 percent. The Ceylon Tourist Board also undertook a crash promotion program in an attempt to restore the islands image in world tourist markets. Tourist arrivals in the first six months of 1987, however, showed a decline of 23 percent compared with the same period the previous year. In early 1988, the outlook was for further contraction. 15. In 1988 it remained unclear whether the policies of economic liberalization Sri Lanka has pursued since 1977 would succeed in their principal goals of employment, wealth creation, and economic diversification. Although increased rice production, the growth of textile manufacturing, and an improved infrastructure were successes that could be attributed to the post-1977 policies, these gains came at the cost of a mounting foreign and domestic debt and declining living standards for the poor. PROMOTION OF TOURISM INVESTMENT 16. The Board of Investment has introduced incentives in the form of tax exemptions, duty-free imports and the relaxation of controls on foreign exchange holdings. The incentives provided by the government have mainly attracted investment in the hotel sector. The present hotel capacity is 13,670 rooms. That figure is projected to increase to 21,000 rooms by 2004, which will accommodate the target of 1 million tourists. Five regional domestic airports to be restructured at a total cost of approx. Rs. 2bn: Rathmalana, Koggala ,Ampara , Trincomalee Jaffna (Rathmalana will be developed as a City Airport) Previous year. This denotes that tourism industry is one of the core sources of foreign exchange earner in economy of Sri Lanka. Due to the development of tourism improved accessibility via new highways and conversion of military to domestic airports may make high-end hotels in the Deep South and the East of Sri Lanka viable alternatives to the Galle area. OPPORTUNITIES FOR TOURISM INDUSTRY 17. Tourism directly affected to economy of a country. The momentum of growth in tourism, as result of the post conflict peaceful environment, the tourist arrivals grew to 654,476 in 2010 surpassing the previous record of 566,202 in 2004. Tourist nights one of an important indicator in measuring the volume of tourist traffic, has recorded 6, 544, 760 in 2010. It shows 60.6 per cent increase compared to 2009. Total receipts in 2010 amounted to US $ 575.9 million as against US $ 349.3 million recorded for the year 2009. It indicates a vast increase of 64.9 per cent than THREATS FOR TOURISM INDUSTRY 18. Development of tourist hotels in Sri Lanka will extremely support the rapid economic development. Developments of tourist hotels, increase room capacities, increase occupancy rates and develop the condition of rooms and upgrade the service provided in the hotels are the key factors to be mainly focused on if to develop tourism. It indeed contributes to the development of tourism and in turn development of economy of the country. Tourist hotel industry should be developed in most of the famous city for tourism with sufficient amount of tourist hotels 19. As political risk introduces additional elements of uncertainty into the rules governing tourism investment projects, the risk of capital loss is raised for longer- term projects. Political risk also negatively influences the timing and pricing of the tourism production process. Negative images, lack of foreign exchange for tourism development, lack of skilled manpower, weak institutional frameworks for tourism planning, political instability caused by communal violence, civil war conflicts are inhibitors to tourism development. However, little is known about how international tourism firms perceive political risks and other general barriers and threats to tourism promotion in Sri Lanka. 20. Common political factors which affect the tourism industry are revolution, civil war, factional conflict, ethnic violence, religious turmoil, widespread riots, terrorism, nationwide strikes, protests, cross- national guerrilla warfare, world public opinion, repatriation restrictions, bureaucratic politics, leadership struggle, high inflation, border conflicts, high external debt service ratio and creeping nationalization. Last thirty years Sri Lanka also faced the civil war and it affected the tourism industry of Sri Lanka. Organizing elections frequently also create threat to the tourism industry because during the election period in some places to control the situation cur hews are implemented. 21. This will create negative image in the mind of tourists. Some of the foreign countries have reject Sri Lankas products in their country due to the violation of human rights during the war time. For example government invested and spent on IIFA programme but it was not a successful event for Sri Lanka because the big stars have boycotted the event. They didnt visit Sri Lanka because of the protests held in their country by asking them not to visit the place. Currently Sri Lanka is having negative relationship with some foreign countries therefore the export and import of Sri Lankan products will be decreased and it affects the tourism industry as well. FUTURE TRENDS, CHALLENGES 22. Source markets in Asia and Middle East to drive demand: Sri Lankas proximity to source markets such as India and its connectivity to the Middle East and China will help in sustaining tourism growth. The rise in per capita income and therefore consumer spending in these source markets will aid the growth in tourism. 23. Infrastructure growth to fuel tourism growth: To ensure rapid growth of tourism in the future, tourism projects will need to be balance with infrastructure development. We expect that with improvements in road infrastructure and development of the new airport in Hambantota, various new destinations will emerge in the country, especially to the north and the east, as these areas have abundant natural beauty to attract tourists but currently suffer from poor connectivity. We expect more airlines to operate in the country as the second airport develops. 24. Greater competition will facilitate growth: We also expect greater competition with the introduction of new hotels in popular destinations such as Colombo, Kandy, Bentota, and Sigiriya, and Galle. We expect the existing hotels to undertake phased renovations to effectively compete with the upcoming hotels. Also, with the increase in income from hotels over the past few years, we expect an increase in the number of hospitality related transactions and mergers and acquisitions. 25. Challenge of attrition to other destinations: Currently, the hotel industry witnesss significant employee attrition to countries in the Middle East and to the Maldives and India. However, with a more stable political environment and improvement in quality of living in Sri Lanka, we expect the attrition to gradually 26. Shortage of skilled labor: As new players enter the market, the projected growth in tourism will be accompanied by shortage of skilled labour. We anticipate the need for relive hospitality education institutions as the contribution of the tourism sector to the overall economy increases. SUMMARY 27. Sri Lanka is located in a strategically considered naval spot on the world map. Sri Lanka entered the international tourism arena in the 1960s. Since then, government involvement has been the key factor in tourism development in Sri Lanka. Over the years tourism in Sri Lanka has developed significantly. Today tourism has become the sixth Foreign Exchange Earner (FEE) in Sri Lankan economy.Tourism can make a great impact on development of the Sri Lankan economy. Employment opportunities and regional development are playing significant role with regard to the tourism industry development. The governments vision is to make the tourism sector as Sri Lankas most innovative and profitable income generating source. 28. During past three decades Sri Lankas tourism industry had few draw backs. In the year 2010 approximately one million tourists visited Sri Lanka. Following graph indicates how tourism increased from 1966 to 2011 in Sri Lanka. To cater for this increase tourist hotels in Sri Lanka must be developed. Sri Lankas climate is tropical and the southwestern part of the island is the wettest. . Around 38,000 people in Sri Lanka were killed during this incident and much of Sri Lankas coast was destroyed. 29. Total arrivals were 230,106 in 1986, down 43 percent from 1982. The Ceylon Tourist Board also undertook a crash promotion program in an attempt to restore the islands image in world tourist markets. This denotes that tourism industry is one of the core sources of foreign exchange earner in economy of Sri Lanka. Tourism directly affected to economy of a country. Development of tourist hotels in Sri Lanka will extremely support the rapid economic development. Developments of tourist hotels, increase room capacities, increase occupancy rates and develop the condition of rooms and upgrade the service provided in the hotels are the key factors to be mainly focused on if to develop tourism. Tourist hotel industry should be developed in most of the famous city for tourism with sufficient amount of tourist hotels 30. Negative images, lack of foreign exchange for tourism development, lack of skilled manpower, weak institutional frameworks for tourism planning, political instability caused by communal violence, civil war conflicts are inhibitors to tourism development. However, little is known about how international tourism firms perceive political risks and other general barriers and threats to tourism promotion in Sri Lanka. 31. Last thirty years Sri Lanka also faced the civil war and it affected the tourism industry of country. Some of the foreign countries have reject Sri Lankas products in their country due to the violation of human rights during the war time. Currently Sri Lanka is having negative relationship with some foreign countries therefore the export and import of Sri Lankan products will be decreased and it affects the tourism industry as well. 32. Sri Lankas proximity to source markets such as India and its connectivity to the Middle East and China will help in sustaining tourism growth. To ensure rapid growth of tourism in the future, tourism projects will need to be balance with infrastructure development. We expect the existing hotels to undertake phased renovations to effectively compete with the upcoming hotels. We also expect the hotel companies, especially the domestic companies located in the country to undertake long and medium term hospitality training programs and regularly undertake competition benchmarking for compensation to retain the talent. RECCOMONDATIONS 33. These are the recommendations which we can produce in related to tourism. Develop a marketing strategy: Emphasizing the creation and sustaining of a positive image of Sri Lanka as a substantive and well-established tourist destination offering facilities experiences that are distinct Sri Lankan products. Establish a domestic tourism strategy: To expand the existing product base and encourage a greater level of holiday movements in addition to pilgrim movements. Develop goods and services: To meet the increasing needs of the tourism industry, and thus optimize the economic benefit of tourism development to Sri Lanka. Modify the organization of tourism activities: In order to bring about related improvements in the private sector, increase coordination between tourism and interrelated sectors, and introduce streamlining to facilitate the development of the tourism sector. Emphasize the environmental, social and cultural aspects: Tourism Development Planning is the only way to solve many issues related to tourism in development. Therefore the tourism planning process should be designed to produce goals and objectives for the destination area related to tourism development. The tourism development plan provides overall guidelines for development and identifies development opportunities. Many development countries are involved in tourism planning. Financial Assistance: Financial assistance for hotel owners and any other profession in tourist sector would help to create more employment opportunities. Domestic Airport: Airport also more than 100 km away from the tourist destination it is needed have domestic airports. Surfing Training: This will create more employment opportunities and generate good income. Among the tourists there are some people they love for surfing and keen to learn. Conduct Language Teaching: Language barrier should be overcome by conducting specially job oriented language training. Employ Combat Divers: Surfing is risky and adventure sport it dont take much time for some to happen therefore as precautionary measure it is needed some combat divers close to the surfing area it would enhance the confidence of people who do surfing. Proper Taxi Service: Taxi service should be reformed introducing good vehicles fixed with meter system and giving training for drivers. Improve Infrastructure Facilities: Infrastructure facilities such as Power, Highways, Railways, Airports, Ports, Water Supply, Telecommunications, Accommodations, and Recreational, Shopping and Banking to be improved. Awareness Programs: Tourists should be informed on specific social, cultural and religious environment programmed. GAD ALWIS SLE Maj STUDENT OFFICER -DSCSC