Mgt100 Free Essays

It has been argued that, while difficult, organisational culture can be changed. Do you agree? Why or why not? There are many things that it is difficult for organisations culture can be changed. Organisation culture is talking about share values, principles, tradition and ways of doing things. We will write a custom essay sample on Mgt100 or any similar topic only for you Order Now However it influence the ways organisation members act. There are some academic journals and books talk about organisation culture and how could it be change. 1. GR Jones (2007) Organizational theory, design, and change 2. Taylor Francis (2012) TQM and organisational culture reference to http://www. tandfonline. com/doi/abs/10. 1080/14783363. 2012. 647847 3. CK Lee, B Tan†¦(2008) The impact of organisational culture and learning on innovation performance http://inderscience. metapress. com/content/6334164r472up141/ WebQuest Activity 4 Use your referencing guide to find 10 mistakes in the following paragraph and reference list. Superscript numbers indicate approximately where the mistakes are. One has been done for you. It is difficult to derive a simple meaning of culture and many texts on the subject open their discussions with a range of definitions (Linstead, Fulop, Lilley, 2009 and Taylor, 2004). For example: Culture refers to â€Å"a complex set of values, beliefs, assumptions, and symbols that define the way in which a firm conducts its business† (Barney, 1986) and many authors follow similar variations on the theme of â€Å"shared values† (Robbins, Millet, Waters-Marsh, 2008 and Schermerhorn Jr, et al. , 2011) . Organisational culture is not the same as national culture which can sometimes work against the values an organisation is trying to encourage (Gerhart, 2009). References Barney, J. B. (1986). Organizational culture: can it be a source of sustained competitive advantage? Academy of Management Review, 11 (3), 656-665. Gerhart, B. (2009). How much does national culture constrain organizational culture? Management Organization Review, 5(2), 241-259. Linstead, S. , Fulop, L. , Lilley, S. (2009). Management Organization: A Critical Text. Houndmills, Basingstoke: Palgrave Macmillan. Robbins, S. , Millet, B. , Waters-Marsh, T. (2008). Organisational behaviour (5th ed. ): Pearson Education Australia. Schermerhorn Jr, J. R. , et al. (2011). Management (4th Asia-Pacific ed. ). Milton, Qld: John Wiley Sons Australia. Taylor, C. (2004). Leveraging corporate culture to build corporate performance. Sydney. ANSWERS 1. The word â€Å"for example† should put after full stop like as above 2. Semi colon should be used instead of ‘and’ 3. Not necessary to put ‘for example’ in parentheses 4. The list has the heading References 5. The references list should be start a new page 6. The publisher of the book has to be mentioned at the last, put a colon after the publication place instead of a full stop. 7. Single quotation should be used instead of â€Å"double quotation† 8. The author name should be in normal form not Italic form 9. All the authors should be mentioned instead of putting ‘et al’ if the book has 6 or 7 authors, otherwise ignore the ‘et al’ if it is written only by one author. 10. The location of the publication should be mentioned. How to cite Mgt100, Essay examples

Auditing Theory and Practice for Coca Cola Amatil - myassignmenthelp

Question: Discuss about theAuditing Theory and Practice for Coca Cola Amatil. Answer: Introduction This study encompasses real case example of Coca Cola Amatil, which is one of the largest company in Australia and has been operating since 1904. With global presence, the company is the worlds largest bottlers as well as distributors of the Coca Cola beverage range, which is operated, especially in the Asia Pacific region. The company has been constantly improving and adapting to the changes in the international market conditions (Coca Cola Amatil, n.d.a). The company aims to deliver shareholders returns, sustainably along with the availability of various facilities in production, warehouse and wide product range (Coca Cola Amatil, n.d.b). The objective of this particular study is to illustrate the significance of audit planning for a large company such as Coca Cola. The detailed understanding of the real issues that may be faced by the company, while auditing is also covered in this assignment. Furthermore, the key risk factors inherent in nature were identified, so that the impacts of the audit on the company could be analyzed. Thus, with the help of this, appropriate audit objectives to avoid such risks were also indentified considering the auditing theories and practices of the company. In the later part of the study, the impacts of identified risks on the nature of audit evidence mix were examined in relation to the company. Moreover, the evidence mix consists of five key elements namely tests of control, tests of balances, tests of transactions, analytical procedures and understanding internal control. Identification of the Key Inherent Risk Factors Risk and Its Possible Impacts 1. What is the Risk? Considering Coca Cola Amatil (CCA), particularly auditing perspective was taken into consideration, wherein its key risks were identified, which could have an impact on the future audit proceedings such and all the activities related to it. As per the requirements, the potential misstatements that are evident while conducting the auditing procedures are done under the principles set up by the Australian Accounting Standards Boards (AASB) and ASX standards in compliance with Corporation Act 2001. It has been complying with the accounting, financing and auditing standards, thereby facilitating continuous disclosures under the ASX listing rules and regulations as well as Corporation Act 2001 (Coca Cola Amatil, 2016). As per the requirements, the company reviews its practices on a regular basis in order to enhance the overall performance. This involves the key governance policies such as corporate governance, charters, various codes and policies and constitution (Coca Cola Amatil, n.d.c, CCA, 2016c). The four critically inherent risks that are highlighted in the case of Coca Cola Amatil were interest risks, market risks, financial disclosure risks and operation and control risks. Apart from these risks, there were tax risks as well, such as increase in the rate of income tax or changes in tax laws would have adverse effects on its financial results. Although, it is believed that the estimates of the company were reasonable however, tax audits have been undertaken frequently to avoid any kind of misrepresentation in the reports as per the Audit Committee (SEC, 2015). Therefore, to mitigate these risks, it ensured to maintain tax transparency in the field of auditing, financing and accounting disclosures in its financial reports (CCA, 2016b). 2. Why is it a Risk? The principle accounting policies and estimates that Coca Cola Amatil followed was principles of consolidation, recoverability of current and noncurrent assets, income tax, pension plan valuation and revenue recognition. Wherein, the company made its disclosures with the support of its Audit committee. The assumptions/estimates were made based on the critical analysis of the current as well as future events and actions. The company also uses financial instruments, which are derivative in nature to reduce the effects of exchange rates of foreign currency, commodity prices, interest rates and other market risks (SEC, 2015). In order to mitigate the impacts and manage the risks that may be faced by the company, a risk management policy passed in the year 2011 that would significantly help in overcoming the same. Its key objective was to manage and forecast the risks. This policy was made in compliance with the Principle 7 under the ASX standards relating to the corporate governance and best practices. This in turn, shall increase trust among the public and attract more shareholders. The company further utilized integrated risk analysis technique to evaluate the risks, thereby increasing its opportunities, which would enable it to competitive advantage. Correspondingly, Audit and risk committee was formed, which ensured that there were no flaws in the financial reporting, thereby ensuring transparency, integrity and balance of disclosures and relevant information. This committee also assured internal control to maintain the effectiveness of the company and conducted internal and external auditing, so that it can satisfy internal auditors and facilitate the process of independent auditing. In addition, external auditors performance was also aimed to assess the risks by complying with the auditing standards (CCA, 2017). In response to the inherent risks of tax and policy changes along with the other involved risks, the company had a committee charter to address the auditing and financial risks. This charter was responsible for reviewing the financial statements issued, which also focuses on making the required recommendations. It has been successfully covering all the risks with the assistance of various policies regarding business planning, business conduct, disclosures, environment, asset protection, fraud plan, occupational safety, purchasing, treasury, water and whistle blower protection (CCA, 2011). Thus, it can be opined that it has been systematically handling financial and disclosure risks. 3. Appropriate Audit Objectives Additionally, the company also had the intension to eradicate the operational and control risks that might exist. There were risks related to treasury that was faced by the company, which included borrowing and currency aspects. Another prominent risk was related to sustainability and economic conditions along with various situations that aroused in the global market. In addition, it also involved risks related to material business. The primary business risks included macro-economic factors, geopolitical risks, occupational safety/health issues and regulatory changes. Hence, to have an equal share in the risks and reducing its impact has been collaborating with partners. Especially in the context of Australia, the company was facing the issue of decline in the overall earnings with respect to Sparkling Soft Drink category as well as in Indonesia and New Zealand. This ultimately resulted from the wellness and health concerns of the customers, wherein the public were becoming more heal th conscious and avoided the consumption of artificial ingredients and sugar. This resulted in shifting their tastes and preferences to low calorie products especially in the developed countries (CCA, 2016a). Therefore, with respect this case, there has been the risk of market changes in which the existing and potential customers changed their preferences, thus posing threat to the company. To tackle all these situations and emerging competition in the global market, the company aimed to be more cost-competitive. To mitigate the business risks, the company had effectively implemented the OHS framework keeping into consideration the nature of activities that took place in the company, in order to overcome accidents that might occur. Thus, with the help of regular reviewing, the management processes and policies are focused on addressing these issues. Furthermore, external auditing was also done for covering other risks such as utility disruptions and natural disasters (CCA, 2016a). Thus, there may be certain appropriate audit objectives for future considerations, as there is a possibility of increase in its leverage due to the result of pressures that was faced by the company from its wholesale customers. The company must maintain its policies according to the requirements of the shareholders, so that they can be easily attracted in the larger numbers, as compared to its current numbers. There is also a possibility that the company can have structural changes. The position of CCA has also been less secured in case of carbonate beverages as per the Australian market, which was mostly due to the changes in the preferences of the consumers of beverages as well as the increase of the bargaining power of the wholesalers. These were acting as a risk for the company which resulted in lower earnings and growth. Thus, it was noted that the financial results for the year 2017 was weak as per the rating that was provided. Therefore, the company must focus on putting more effort on its rating methodologies while auditing along with increasing the verifiability of its accounting and financial disclosures in the annual reports and other relevant documents (Staff, 2017). Understanding the Audit Evidence Mix The Audit evidence mix is a technique that is used to get the audit evidence extracted from the integration of substantial procedures and tests of control, which are intended to be obtained by the auditors to select the audit options. The test of control includes tests that are performed in order to obtain the audit evidences. Consecutively, the substantial procedures included test that were performed to detect the misstatements in the material information of the company. This was designed for suitable and effective operations of the internal control and accounting systems. These included tests of details of balances and transactions along with the analytical procedures of the financial statements. Therefore, companies must have pre-determined procedures to obtain the required Audit evidences. The basic procedure to be followed was conducting inspections, then after the results must be observed. Furthermore, inquiry must be done with confirmation, which is then followed by analytical procedures that must be carried along with computation (Accounting Financial Tax, 2009). The inspection must be done basically regarding the tangible assets of the firm along with its previous records and documents. The observation must be done by the auditor and inquiry must be carried forth to gather information regarding all the aspects of the audit evidence. After all these processes, confirmation must be presented as a written response form a third party after verification. In addition, computation involves authenticity and accuracy of the information collected through recalculation and re-performance. Subsequently, the analytical procedures include comparing financial information with the generated information, other anticipated results such as budgets in an industrial basis. Furthermore, the relationship between the non-financial and financial information is examined. All these information generated are critically analyzed to obtain sufficient and appropriate audit evidence mix. Considering these necessities, it must be complying with the international standards f or auditing. This ensured proper compliance of material aspects with the requirements of essential procedures and basic principles under the International Standard on Auditing 500 Audit Evidence (Accounting Financial Tax, 2009, HKICPA, 2017). With particular reference of the risks that were apparent in the company, Coca Cola Amatil, the impact of individual risks on the evident mix was examined. Various risks were already mitigated with the help of the risk framework used by the company. Additionally, the management department and moreover financial audit was done internally as well as externally, which was one of the important phases of its accounting and financial reporting. The material risks such as exchange rates, price changes and similar issues can be mitigated with the support of appropriate evidence mix, which will enable the engagement of financial audit, thereby generating evidences for audit collection. Thus, this will eliminate any chances of misstatements and helps in managing the material business risks (CCA 2016). With proper audit evidence mix usage, the current risk it was facing can be mitigated, as the company will ensure proper representation of the facts and figures. This in turn shall reduce the pos sibility of any risks because the company shall built trust among the investors and shareholders with no red flags or misstatements in the accounting and financing reports regarding disclosures as per AASB and ASX standards. Furthermore, conducting proper tests and using assertions while obtaining the audit evidence during the audit procedures must be systematically and critically facilitated to reduce the possibility of any risks (AUASB, 2013). Therefore, for the purpose of monitoring such risks, the companies require to establish a risk assessment report as per Corporations Act 2001, which assists in effectively manage the possible financial risks through insurance, contracts or currency swaps (Austlii, n.d.a, Austlii, n.d.b). Conclusion In an overall basis, conclusions can be drawn that considering all the risks, the key inherent risks factors affected the performance of Coca Cola Amatil and accordingly shall have an impact on its future audit and its planning. However, understanding the concept of Audit evidence mix, the effect of the risks that the company was facing especially was the change of tastes and preferences of the customers, which require to be mitigated. This was the greatest concern for the company therefore, with initially improving the product lines according to the demands. This will thereafter, accordingly plan out the changes in the audit evidence mix. Furthermore, by forecasting the requirements during the procurement of raw material procurement and manufacturing helps in maintaining the quality of information and disclosure. References Accounting Financial Tax, 2009, Audit evidence, Home, viewed 22 September 2017, https://accounting-financial-tax.com/2009/10/audit-evidence/. AUASB 2013, Auditing standard ASA 500 audit evidence, Auditing and Assurance Standards Board, pp. 1-20. Austlii, n.d.a, Corporations Act 2001 - SECT 763C when a person manages financial risk, Commonwealth Consolidated Acts, viewed 22 September 2017, https://www.austlii.edu.au/cgi-bin/viewdoc/au/legis/cth/consol_act/ca2001172/s763c.html. Austlii, n.d.b, Corporations Act 2001 - Sect 892K Risk assessment report, Commonwealth Consolidated Acts, viewed 22 September 2017, https://www.austlii.edu.au/cgi-bin/viewdoc/au/legis/cth/consol_act/ca2001172/s892k.html. CCA, 2011, CCA risk management policy, Group Risk, Fraud and Security, pp. 1-4. CCA, 2015, Corporate Governance Statement 2015, Coca Cola Amatil, pp. 1-9. CCA, 2016a, Annual Report 2016, Coca Cola Amatil, pp. 1-133. CCA, 2016b, 2016 tax transparency report, Coca Cola Amatil, pp. 1-10. CCA, 2016c, Corporate Governance Statement 2016, Corporate Governance at Amatil, pp. 1-12. CCA, 2017, Audit and finance committee charter, Coca Cola Amatil, pp. 1-5. Coca Cola Amatil 2016, 2016 Half Year Report (Including Appendix 4d), Coca-Cola Amatil Limited, pp. 1-31. Coca Cola Amatil, n.d.a, Our history, Our Company, viewed 22 September 2017, https://www.ccamatil.com/our-company/our-history . Coca Cola Amatil, n.d.b, Our company, Coca Cola Amatil, viewed 22 September 2017, https://www.ccamatil.com/en/our-company. Coca Cola Amatil, n.d.c, Corporate Governance, Our Company, viewed 22 September 2017, https://www.ccamatil.com/en/our-company/corporate-governance. HKICPA, 2017, Statement of auditing standards 500 audit evidence, Hong Kong Institute of Certified Public Accountants, pp. 1-13. SEC, 2015, Annual report pursuant to section 13 or 15(d) of the securities exchange act of 1934, United States Securities and Exchange Commission, viewed 23 September 2017https://www.sec.gov/Archives/edgar/data/21344/000002134416000050/a2015123110-k.htm#s9D6DEE6912FD82A81B62CEF8CD2DB5CD. Staff, R, 2017, Fitch: Coca-Cola Amatil's leverage to rise; weaker Australia earnings, Reuters, viewed 22 September 2017, https://in.reuters.com/article/india-sensex-nifty-stocks/sensex-nifty-end-lower-banks-fall-idINKCN1BX0NQ.

Penang Island free essay sample

Penang Island was founded in 1786 by a multilingual maverick, Captain Francis Light of the British colonial firm, the East India Company. The Sir Francis Drake of his day, Captain Light envisaged his new town as a harbor for China-bound ships in pursuit of tea and opium. Under Captain Light, Penang was given duty-free status and new arrivals were allowed to claim as much land as they could clear. According to one story, he ended up bombarding it with silver dollars from cannons, in the hope that Malays would clear the forest to retrieve them. Penang, also known as the pearl of the orient, is one of the most touristic locations of Malaysia. The island (285 square meters) is situated on the northwest side of the Peninsular Malaysia. There are loads of activities and sights on the island. Hanging around on the beach is also considered a fine option. About 700. 000 people inhabit Penang Island, of which 59% are Chinese, 32% are Malay and 7% are Indian (2% are of other origin). We will write a custom essay sample on Penang Island or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The state of Penang has a population of 1,5 million (of which 43% are Malay and 41% Chinese). Penang has an eventful history; the diversity of the inhabitants clearly indicates this. Penang is especially known as the best place to enjoy wonderful local dishes; it is seen as the food capital of Malaysia. There are many hotels and resorts on the island, most are located in and around the city of Georgetown and around the towns Batu Ferringhi and Tanjung Bungah. Main Attractions in Penang Island Georgetown The 115-square mile (300-square-kilometer) island has plenty to see, more than Malaysia capital Kuala Lumpur, even. Much of the action happens at the island’s colonial capital, Georgetown. Georgetowns grid makes it easy to navigate the streets that teem with the bazaars and bucket seat restaurants that underpin the city’s gourmet reputation. The diverse menu runs from limejuice spiked with sour plum to duck-meat noodle soup. One is tempted to hang around downtown and eat and eat. (The more fastidious might complain that the streets are often shabby and populated by vicious dogs, but the dedicated foodie can look beyond these with little effort). Beyond Georgetown’s hedonistic sphere, Penang has some engrossing natural attractions, not least the bird sanctuary. Flycatchers, kingfishers, fairy bluebirds, pheasants and flowerpeckers are just some of the birds on parade at the sanctuary, which is threaded with waterfalls. The sanctuary’s sister, the butterfly park, houses over 4,000 tropical butterflies encompassing 150 species and is touted as a live museum. At time of writing, plans are underway to add a night zoo stocked with nocturnal creatures and tropical insects. Georgetown Attraction Visiting Georgetown is like visiting a world where time stands still – a world where history, nature and traditions are weaved into a rich cultural tapestry. Containing the best of Penang’s sights, sounds, smells and tastes, it wouldn’t be too much to say that Georgetown is easily Penang in a nutshell. From heritage buildings to nature parks. Penang’s capital city has a multitude of attractions to appease the curious visitor. This historic town is best enjoyed on foot or trishaw, enabling you to take in the sights and sounds better. For example, Penang Hill was the first colonial hill station developed in Peninsular Malaysia. Comprising Western Hill, Bukit Laksamana, Tiger Hill, Flagstaff Hill and Government Hill, it is located six km away from Georgetown. The hilly and forested area is the states primary hill resort. Set 821m above Penang’s capital, islanders call it Bukit Bendera and it is generally about five degrees cooler than Georgetown. It is the last patch of tropical rainforest in Penang so the flora and fauna here have been protected since 1960. Georgetown Activities There are plenty of things one can do around Georgetown. The town is filled with historical relics in the form of beautiful colonial buildings, so taking a walk around town can be quite an eye-opening experience, not to mention a pleasant one. From magnificent heritage buildings in the centre of town to lush landscapes from the top of the hills, there are many ways to explore this multi-faceted town. Go by foot or hop on a trishaw, and go to the places the locals like to go to and do as the locals do – no matter what you partake in, the journey never seem to end and the excitement never seems to stop. BATU FERRINGHI Batu Ferringhi, situated along the coastal road north-west of Georgetown and lined with a string of international- standard resorts, is the most popular beach in Penang. Batu Feringghi consists of a long stretch of soft, white sandy beach along a winding road named Jalan Batu Feringghi, soak in the sun or unwind on the beach while you enjoy a host of aquatic thrills from wind-surfing to canoeing. For a spine-tingling adventure, try parasailing to enjoy the view of the beach from the sky. As the sun sets, Batu Ferringhi comes alive with a carnival-like atmosphere with an open-air bazaar selling anything from ornate curios to enticing souvenir items. Watch local artisans demonstrate the intricate art of craft-making and batik- painting. Dubbed the Feringghi Walk, the bazaar offers shoppers a host of attractions. Its night market is quite legendary, while its waters are popular spots for a range of water sports activities such as parasailing and windsurfing. Batu Ferringhi Attraction Batu Ferringhi doesn’t really have any attraction within its vicinity aside from the beach and the night market, but plenty can be found in the neighbouring Teluk Bahang. Just a short ride away from Batu Ferringhi, the attractions in Teluk Bahang are located close to one another and are mostly nature-based. Attractions such as Penang’s Cultural Centre, Batik Factory and Yahong Art Gallery bring visitors closer to the island’s culture. Batu Ferringhi Activities Batu Ferringhi is famed for its beaches. Acres and acres of smooth, sandy beaches along its coastline provide the perfect avenue for a variety of beach sports and water sports activities, with a few companies along its length offering such facilities. Foot reflexology and fish spa centres are also aplenty here, with many hotels and resorts along Jalan Batu Ferringhi offering foot massage services. The contrasting beaches of neighbouring Teluk Bahang are popular spots for snorkeling. The smooth sands of Batu Ferringhi’s beaches are ideal spots for beach sports. Beach buggy, horseback riding, Frisbee throwing and beach volleyball are some of the games that are commonly enjoyed here. There are a few companies along Batu Ferringhi coastline that offer water sports facilities such as jet-skiing, parasailing and deep-sea fishing, such as Wave Runner Watersport Centre. Alternatively, aside from indulging in some physical activities, visitors have been known to come here for a spot of sunbathing or just for lounging and relaxing on the beach. The beaches of the neighbouring Teluk Bahang has contrasting yet equally beautiful landscape with huge rocks and boulders lacing its coast, offering perfect spots for snorkeling. BAYAN LEPAS Home to the Free Industrial Zone, Bayan Lepas is the island’s main industrial hub. But it’s not all factories and industrial areas here, Bayan Lepas has its own charms and attractions that lots of people still flock to throughout the year. Connected to Georgetown via the Bayan Lepas Expressway which takes approximately half an hour, Bayan Lepas is also home to the island’s international airport and Penang’s biggest shopping mall. Bayan Lepas Attraction Bayan Lepas may be a predominantly industrial area, but it also has plenty of noteworthy attractions that are worth your while. The War Museum on top of Bukit Maung gives you a glimpse of the nation’s bloody past with its well-preserved fortress and historical relics. For a temple with a difference, head on to the Snake Temple at Sungai Kluang, where you can get a chance to take a picture with its slithery residents. Or if your interest is more towards natural history, then a visit to the Penang Aquarium and the Bukit Jambul Orchid Hibiscus Garden is a must. Bayan Lepas Activities There’s plenty to do around Bayan Lepas. For golf enthusiasts, there’s the Bukit Jambul Country Club near Hotel Equatorial, and for movie buffs, there’s the eight-hall Golden Screen Cinema in Queensbay Mall. For some much-needed muscle relief after a day of walking around the many attractions of Bayan Lepas, Queensbay Mall’s Reflexology Zone will help ease those aches away. For something with a difference, take a day trip to Pulau Jerejak, now a beautiful resort island with a wide range of facilities for your recreational needs. Activities in Penang Penang Water Sports Centre A private water sports centre in Tanjung Bungah, Penang Water Sports Center is the hub of water sports action. Offering kayaks, canoes and boats for rent, this centre boasts complete facilities which include shower rooms, camps and hostels. The best thing about this place is that the rates offered are pretty reasonable and affordable. The centre has also played host to a number of water sporting events such as the Dragon Boat Festival; members of the dragon boat teams often come here to train for the competition. Beach volleyball, beach soccer and spot fishing are also some of the activities available at the centre. Ferry Ride Penang Ferry Service is the oldest ferry service in Malaysia. The ferry terminal is conveniently connected with the railway station and bus terminal via covered walkways a rare example of good public transport planning in Malaysia. Caution when using the toilets. The trip across the 3km channel takes about 20 minutes. Theres great photo opportunities both of the landscape and the birdlife that make the most of the free ride and the tourists handing out food. On a real humid day, this is one very inexpensive way of beating the heat as the cooler sea breezes flow through the relatively open ferry. Sailing Sailing is a popular activity that can be enjoyed by the entire family. There are catamarans and small dinghies available for hire at most of the seaside hotels and resorts. If youre inexperienced, lessons are often available, as is necessary safety gear. The waters here are warm and pleasant, and on a day when the seas are calm, sailing can be an agreeable and relaxing activity. Jungle Trekking There are lots of options when it comes to jungle treks. Most of the beach hotels and resorts organise treks that leave early in the day: these are typically easy walks that go to waterfalls and follow jungle streams. For families who want to venture out on their own, theres a useful guide published by the Malaysian Nature Society called The Nature Trails of Penang, available at tourist information offices. Its an excellent resource for families with children who want to follow interesting trails through the unique jungle environment. Diving Penang is one of Malaysias main tourist draws, although for scuba diving there are better options as the waters can be a bit murky. Its beaches are also a little lackluster when compared with those in some other Malaysian states, but this is more than compensated by the islands rich multicultural history which is full of colonial and Chinese influences. Penang is also well known for being the food paradise of Malaysia if not the whole of Asia. Horseback Riding Riding on horseback along a beach or through the rolling hills of the island can be an enjoyable way to appreciate the beauty of the natural environment here. There are a number of stables catering to horseback riding, and some hotels work with the stables to include riding on the list of activities available to their guests. Typically hotel concierge staff can provide details o horseback riding and make arrangements for you. Beach Sports and Activities All of the beach hotels and resorts provide facilities for numerous water sports that can be enjoyed by children, including canoeing, snorkelling, waterskiing and windsurfing. Depending on the age of your children, parasailing and scuba diving are also possibilities, each of which are offered at the islands more popular resorts. Speedboats are available for hire to take you to the uninhabited islands of Pulau Bidan, Pulau Song and Song Pulau Telur off Batu Ferringhi, where you can enjoy fishing and snorkelling. Impact of the Activities in Penang Positive Impact Opportunity of jobs for local people. Developments of the activities and building for tourists, there need more peoples to handle all these kind of jobs. So that the opportunity of employment are become more. Local people also can involve with tourism, they can work because more work opportunity to can apply. Direct employment in tourism occurs in areas such as hotels, transport operators, travel agencies, tourist attractions, tour guides, government departments and tour operators. Tourism also creates indirect employment in industries not directly associated with the sector, for example in construction, banking, design and transport companies. The main economic developments in Penang that realize the tourism sector is the major contribute towards the income and financial growth of the Penang. Based on the record by the Tourism Ministry, Penang has recorded a 40 per cent increase in the number of international tourist arrivals between January and June this year (2010). There were 405,932 tourists up till June, as compared to 244,146 in the same period last year. Tourism helps preserve rural services. As well as generating revenue and creating jobs, tourism development also contributes to infrastructure improvements in destination areas, e. g. buses, village shops and post offices. In this way, local people can bene? t from improved facilities that are provided for tourists Tourists increased demand for local food and crafts. For promoting and tourists wanted to try our local foods, or buying local crafts. This can expand the local business to let the tourists enjoy the traditional of the Penang and also can get benefit. Negative Impact Traffic congestion and pollution. For to develop resort and places holiday to become effects for environment quality although can attract tourist come visit in country. Besides, effect of globalization in country. Local goods can become expensive because tourists will pay more. When tourist comes to Penang and the government know that tourist willing to spend more money, so the government increase the money to get profit from the tourists but who realize that local peoples also be implicated in these situation. Shops stock products for tourists and not everyday goods needed by locals. Nowadays, the market target tourists to buy things but they didn’t realize that local peoples doesn’t need all the stuff they sell. If that time less tourists come to Penang and will affect their stock being stuck because no one want to buy. Tourists demand for holiday homes makes housing too expensive for local people. Not only housing, the in? ux of visitors to a holiday area can push up the prices of goods and services, particularly when demand is high in peak season. This disadvantages local people who may have to pay higher prices for food, drinks, entertainment, transport, events, etc. Extra charges may be levied on the local community to ? nance facilities and services for visitors. Jobs are mainly seasonal, low paid with long hours. Seasonal character of the tourism industry creates economic problems for destinations are heavily dependent. Problem with job insecurity, no guarantee of employment from one season to the next, difficulties in getting training, medical benefits, recognition of their experience, unsatisfactory and working conditions. Tourism development can lead to the loss of traditional jobs, when workers move from industries such as farming, forestry, mining and ? shing into service jobs in tourism CONCLUSION Penang is a beautiful, magnificent and historical state in Malaysia. Penang which is also known as the Pearl of Orient might be a second smallest state in the country of Malaysia but has a magnificent tourist attraction which is full of flora, fauna and many historical sites. It is not only famous for the tourist attraction sites but also its uniqueness in its food variety. In Penang, there have many attraction places that tourists can get around but not only one or two attraction place, it’s seem like the whole Pulau Penang is the main attraction. There also have different kind of activities to let tourists to experience the games that only in Malaysia. The impact of tourism on Penang Island, we found that tourism has indefinitely brought about many changes to the used-to-be-peaceful island. The most apparent changes would definitely be on the environment of the island. Noted as one of the best and most relaxing destination in Malaysia, Penang was once a very serene and calming place to holiday at. Currently however, many unplanned and unorganized development had cause many environment degradation.

Ways to Make Extra Money Online In College

Welcome back on campus! The majority of you have already been through this before, so you already know how much of a struggle it is to survive on a college budget. If you’re incoming freshmen, don’t be too worried - there are certainly ways around it. You can save money by using second-hand textbooks, or even renting the textbook from the library. And, you can make money through university work-study options, work at a coffee shop on campus, or even better, do it from the comfort of your dorm room online. With the tech and startup world booming, there are so many new opportunities out there for college students to take advantage of. Here are 3 ways to make extra money online in college without having to have sacrifice your focus on your education. 1. Fiverr Are you good at design? Can you speak more than 2 languages? Whatever your skill set is, you can offer your services on Fiverr. There are many contractors and freelance workers out there who are working for startups that need a quick turnaround time at minimal cost, and this is where they go. You can be one of them too! 2. Kickfurther Interested in a product or specific product brand? You can make earn extra money by partnering with them and helping them grow their businesses. Kickfurther is a community of individuals supporting experienced brands to make money in the retail world. Individuals earn as the product they support sell. 3. Scripted Does magic happen every time you touch the keyboard? Are you a detail oriented researcher? If so, you can earn money by being a writer on Scripted. It is an on-demand platform that pays freelance writers for already written articles, or customized articles that are needed. If you don’t already know, you can also earn money as a college student on ! Share your application journey with your successful application material and cash out $10 upfront! There are so many new opportunities out there, including being a Lyft or Uber driver, doing deliveries for Postmates, and so on. Just remember, while college expensive, there are many ways you can get around it while staying within your college budget.

The eNotes Blog Reading Round-Up April

Reading Round-Up April We asked everyone in the office to talk about their favorite books from last month. Take a look at our favorite reads from April, and let us know in the comments which books youll be adding to your to-read list. From poetry to physics, theres something for everyone here! Human Hours by Catherine Barnett Page count: 80 Genre: Poetry Publish date: 2018 I picked up Catherine Barnetts Human Hours after hearing her read her work here in Seattle. I was first taken by her reading voice- quiet and carefully holding the poems words- and I find that the experience of reading her poems on the page is similar. Her work is arresting in its simplicity and directness, its refusal to hide that it seeks something. Even when it doesnt explicitly ask, or when it isnt set off by a question mark, her poetry is a question of sorts, an invitation to hushed conversation. The first line of Barnetts poem â€Å"Epistemology† reads, â€Å"Mostly I’d like to feel a little less, know a little more.† And her poems, for me, stitch the gap between feeling and knowing. They can make emotion seem orderly, for a moment; they can make thought felt. - Emma, Editorial Intern The Fabric of the Cosmos by Brian Greene Page count: 569 Genre: Nonfiction; Science Publish date: 2003 This March, I read the Fabric of the Cosmos by Brian Greene. Theoretical physics is a difficult topic for most people, but Greene is one of the few authors whos able to make it accessible to the average reader. In this book, he launches into an exploration of spacetime that challenges our fundamental conceptions of reality. His use of metaphor and analogy allows for a reader with little to no background in science to follow complex topics such as Einsteins theory of general relativity, quantum mechanics, and string theory. While the book is overall accessible, it ramps up in difficulty as it goes along, and the last section is particularly challenging and requires multiple reads to understand. Still, the topic is fascinating, and Greene is a fantastic writer. This book will challenge you and open your mind to new, unbelievable ideas. - Anna, Editorial Intern Good Omens by Neil Gaiman Terry Pratchett Page count: 412 Genre: Fiction; Fantasy Publish date: 1990 After trying- and failing- to read through a nonfiction book in March, I looked to my fellow book-loving colleagues to point me in the right direction and found myself speeding through Good Omens. The novel puts a spin on the classic â€Å"end of the world† scenario and asks, â€Å"What if no one knew what they were doing?† Heaven and hell behave akin to disgruntled colleagues or roommates, demons from hell don’t actually know how the world works, and an angel loves sushi too much to want Armageddon to occur. Gaiman’s and Pratchett’s writing styles perfectly complement one another, and I found myself laughing out loud while reading this book. I very much enjoyed Good Omens- it was the perfect novel to get me back in the swing of reading. - Kate, Marketing Coordinator The City in the Middle of the Night by Charlie Jane Anders Page count: 368 Genre: Science Fiction Publish date: 2019 Set on a tidally locked planet where humanity has settled in the distant future, Charlie Jane Anders’s second novel explores themes of colonialism, trauma, climate change, and social justice, and carries icy echoes of Ursula K. Le Guin’s classic The Left Hand of Darkness. Anders has a gift not only for wildly imaginative world-building but for revealing her characters’ (often troubled) interior states with vivid realism; there were moments when I had to put the book down and take a deep breath. There’s bleakness and brutality in the future Anders has imagined, but there’s beauty too, as well as dark humor. Most strikingly, The City in the Middle of the Night offers the possibility of a paradigm shift in the idea that â€Å"to join with others to shape a future is the holiest act. This is hard work, and it never stops being hard, but this collective dreaming/designing is the only way we get to keep surviving.† - Jules, Editor Witchmark by C. L. Polk Page count: 318 Genre: Fantasy; Romance Publish date: 2018 This April, I read C. L. Polk’s debut novel Witchmark. Set in a charming world that combines magic and modernity with the aesthetics of Edwardian England, it follows Dr. Miles Singer, a psychiatrist in an underfunded veteran’s hospital, as he tries to escape his past and conceal his magical abilities. However, when a dying patient- and fellow mage- reveals Miles’s true identity to a handsome and mysterious stranger named Tristan, he is forced to decide between maintaining his anonymity and learning to control his abilities. From there, Miles and Tristan become embroiled in an increasingly high-stakes conspiracy that reveals shocking truths about the corruption plaguing their society. Equal parts romance, murder-mystery, paranormal drama, and political thriller, Witchmark left me both satisfied and wanting more. I will definitely be picking up the sequel, Stormsong, when it is released in 2020.    - Marissa, Edorial Intern Wyrd Sisters by Terry Pratchett Page count: 265 Genre: Fiction; Fantasy Publish date: 1988 â€Å"Theres nothing wrong with cackling. In moderation.† - Esme Weatherwax I was given Wyrd Sisters for my birthday and now all I want to do is read Pratchetts Witches series over and over again. Wyrd Sisters features Esme â€Å"Granny† Weatherwax- now one of my favorite characters- and the two other members of the infamous Lancre coven, Gytha â€Å"Nanny† Ogg and Magrat Garlick. Its a fun take of a motley of Shakespeare plays, notably Macbeth and Hamlet: we get the three witches from the former and a play within a play for the latter. This book had me cackling out loud so frequently that I was side-eyed and shushed more than once. Ill never forget Granny Weatherwax and Nanny Oggs utter confusion watching a play for the first time (the concepts of acting and fourth walls and such are completely unknown to them), and young Magrat nervously informing Granny that, in theatre, â€Å"all the women are played by men†- because Granny Weatherwax has â€Å"Views.† Im so excited that I have four more â€Å"Witches† books to read, though Im struggling with whether to greedily gobble or relishingly savor the rest of the series. - Sam, Head of Marketing The Woman Warrior by Maxine Hong Kingston Page count: 204 Genre: Autobiography Publish date: 1975 This month, I read The Woman Warrior by Maxine Hong Kingston. The book is a series of stories based on Kingston’s experience as a Chinese-American woman and focuses in detail on her mother’s experience both in China and in the United States. While partially autobiographical, Kingston incorporates elements of fiction into the narrative, blurring the lines between fantasy and reality. It took me a little while to get into this book, but I ended up enjoying Kingston’s stories. I was especially interested in reading about the narrator’s mother, whose outlook on life is complicated and unconventional. The stories detail the difficulty of bridging traditional and contemporary values, illustrated by the narrator’s perception of her mother. The beautiful prose made it all the more readable. - Mary, Editorial Intern The House of Mirth by Edith Wharton Page count: 351 Genre: Fiction; Classic Publish date: 1905 This April, I read Edith Whartons The House of Mirth, which tells the story of Lily Bart, a self-possessed socialite looking for a comfortable life without compromising her values- which, lets be honest, sounds perfectly reasonable. However, we see Lilys desires contend time and again with the restrictions imposed on her class and, in particular, her gender in Gilded Age New York. Wharton’s novel is a heartbreaking tragedy and poignant indictment of a society whose debilitating limitations destroy a spirited woman. - Wes, Managing Editor

Reflecting imaging Essay Example | Topics and Well Written Essays - 2000 words

Reflecting imaging - Essay Example Cameras form the central part in understanding the image formation processes. The analogue forms the start of modern imagery with components remaining the same over the years. The principle of using reflected light from the object still forms the integral part in image formation. Some cameras such as those used at night in infrared radiation detection are one of the few types that do not use the same principle of reflection target object. Significant similarity between human eyes and digital cameras is very clear. Capturing, storage and display of the images has improved overtime with current images store in data form and displayed on the camera.in the article, an explanation of digitisation and the processes involved such as quantisation and sampling has remained elaborated. The article further explains terms and problems associated with this digitisation. Imaging is a form of visual representation of an object or reproduction of the same visual object. Reflection is the property of waves changing direction by bouncing off the surface of object as they cannot pass through or get absorbed. The bouncing of light is the most common and it is important in image formation even to human eyes. Reflected light imaging is the process of forming images when electro-optical waves bounce from the target to the camera or recording device. However, transmission imaging involves waves passing through the object before reaching the camera or recording device. In this imaging technique, the images produced depend on the absorption and reflective properties of the object at the specific wavelength of the incident light. Classification of images leads to an image being a digital or analogue image based their properties. Digital image relates to visual illustration of an object in an electronic form that can remains manipulated and stored by electronic devices, which are 2D image I[r, c]. These kinds of images are tangible but have

Answer below question 50 or more words Assignment

Answer below question 50 or more words - Assignment Example Almost all the agents of socialization have great impact on the political opinion of any person. At top of the list, family plays an important role in developing the basic mindset of any person. Usually people perceive anything in the same way as their family taught them. Therefore, we can say that the people may support any political party if all the family members are supporting them. After that, the role of colleagues and peers is also very important. In most of the situations, we have conversations with our colleagues and it is possible that at the end of the day we may think in a way as our friends was saying. At this point of time, we cannot ignore the role of unbiased media in developing the mindsets and perceptions of people. In my opinion, the identity proofs should be checked before the voting procedure just to make sure the validity of the elections. There can be variety of ways to check any persons’ identity. Many of the countries are following electronic devices to cast the votes against the candidates. These electronic devices are reliable and thus give valid results. Any country may have to face many of the problems after the elections therefore it is advisable to use any of the technique to clarify the election procedure. In today’s competitive and busy world, it is very important for an individual to have an association with different interest groups, i.e. political, social, economic, etc.†¦ because there is a famous saying â€Å"Unity is Strength†. Therefore, most of the individuals prefer to have a representation in a group, so that they can discuss and resolve their problems in an organized and united way. I have also joined an interest group known as SASE (Society for the Advancement of Socioeconomic) (https://www.sase.org) because I believe that social conditions and societal norms have a great impact over the economic progress of a country. This organization helps me to