Face It: the Impact of Gender on Social Media Images Essay

Social websites like Facebook enable users to upload self-created digital images; it is therefore of interest to see how gender is performed in this domain. A panel used a literature review of pictorial features associated with gender traits, and a sample of Facebook pictures to assess gender stereotypes present in Facebook images. Traits emerging in greater prominence in pictures of males included active, dominant, and independent. Those prominent with female users included attractive and dependent. These findings generally conform to gender stereotypes found in prior research and extend the research regarding stereotypical gender traits displayed in professional media depictions to self-selected social media displays. They also extend the research on gender differences in impression management generally, in both interpersonal communication and social media, to include gender-specific traits that are part of young mens and women’s impression management. Keywords: Facebook; Ge nder Display; Impression Management; Role Theory; Social Media Jessica Rose (B.A., Villanova University, 2011) is a marketing and communications professional in the Greater Philadelphia Area. Susan Mackey-Kallis (Ph.D., Penn State University, 1986) is an associate professor in the Department of Communication at Villanova University. Len Shyles (Ph.D., Ohio State University, 1981) is an associate professor in the Department of Communication at Villanova University. Kelly Barry (B.A., Villanova University, 2011) is a marketing and communications professional in the Greater New York area. Danielle Biagini (B.A., Villanova University, 2011) is a marketing and communications professional in the Greater San Diego area. Colleen Hart (B.A., Villanova University, 2011) is a student at the University of North Carolina School of Law. Lauren Jack (B.A., Villanova University, 2011) is a marketing and communications professional in the Greater New York area. The authors would like to thank Dr. Jesse Frey of the Mathematics Department of Villanova University f or his help in creating the tables presented in this article. Correspondence: Susan Mackey-Kallis, Department of Communication, 800 E. Lancaster Avenue, Villanova, PA 19085; E-mail: susan.mackey-kallis@villanova.edu ISSN 0146-3373 print/1746-4102 online # 2012 Eastern Communication Association DOI: 10.1080/01463373.2012.725005 The centrality of gender embodiment has animated recent debates in media studies about the relationship among gender representations in media, gendered bodies in virtual space, and gender as performance. With the emergence of social media websites, such as Twitter, Facebook, and MySpace, users have an online platform that allows them to communicate widely, to virtually manage others’ impressions of them, and to even express gendered identities in cyberspace. With over 500 million active users as of 2011 (http://www.facebook.com/press/info.php?statistics), Facebook dominates the social media market. Offering a highly interactive platform, Facebook users can leave comments on their friends’ walls, provide status updates and photos, and can even access one another wirelessly through Facebook Mobile. As of 2010, users spent over 700 billion minutes per month on Facebook (http://www.facebook.com/ press/info.php?statistics), often updating their Facebook profiles to add relat ionships to their friends lists. One well-known feature of Facebook is the user’s profile picture, displayed in the upper left-hand corner of each user’s homepage. Intended to be the first thing seen, it is arguably one of the most important features of the user’s Facebook page. The profile picture offers friends, acquaintances and even potential employers a firstimpression of the user’s appearance and, perhaps, their character. Therefore, the content of users’ Facebook profile pictures is an important object of study for researchers interested in how people practice impression management. According to role theory, people follow unwritten social and cultural rules and norms as they behave ‘‘in ways that are different and predictable depending on their respective social identities and the situations they find themselves in’’ (Biddle, 1986, p. 68). Gender identity and gender roles are a significant part of everyday life and, according to Goffman, are actually constituted through social interaction (1976). Gender shapes how people make sense of themselves and their social relationships. However, as Wood notes, ‘‘What gender means depends heavily on cultural values and practices; a culture’s definitions of masculinity and femininity shape expectations about how individual men and women should communicate; and how individuals communicate establishes gender that, in turn, influences cultural views’’ (Wood, 2009, p. 20). Gender display, as a continuous communication loop, is defined by society and expressed by individuals as they interact while shaping evolving societal expectations regarding gender. In contemporary media and culture, women’s and men’s social desirability and gender have often been defined in terms of their bodies. For women, this has often involved comparing themselves to and even replicating the ‘‘thin ideal’’ (presented in modern mass media despite the looming specter of anorexia and bulimia), altering their bodies to heighten perceived sexuality or youthfulness (through cosmetic surgery, exercise or eating), or conforming to traditional definitions of femininity including qualities such as submissiveness or sentimentality (through dress, cosmetics, style, etc.). For men, gender-based definitions of success frequently revolve around presenting or developing their bodies as strong, youthful, active, and physically dominant. The evolution of social media (such as Facebook) and online digital gaming environments (such as massive, multiple online games [MMOs]) now offer venues where individuals can consciously self-select an d present virtual versions of themselves that can either conform with, challenge, or defy societal expectations and media presentations. Digital formats, on the one hand, represent exciting possibilities for individuals who can explore the freedom of presenting a physical self that might differ from the one they present or perform in everyday life or from socially-defined expectations. As Rettberg argues, ‘‘our fascination with creating digital self-portraits is indicative of our collective coming of age where we as a culture are discovering that we have voices online and can express ourselves rather than simply accepting the mass media’s views of the world’’ (2009, p. 453). On the other hand, digital formats may simply offer a chance to replicate cultural and mass media normative versions of the individual, specifically as they relate to gender. Since how people present and perform their bodies in virtual spaces offer specific impressions, many of which relate to gender, one objective of the current study is to examine how gender portrayals manifest themselves in self-selected social media displays. Specifically, can social media website content help us understand more about gender roles and the way people present themselves in the virtual social world? Do the ways they manage their images reinforce existing gendered stereotypes? Because social networks such as Facebook are relatively recent phenomena, the content of self-presentation profile pictures has not been analyzed in great depth. Extant literature supports the idea of expected gender roles unique to males and females (Goffman, 1976; Lauzen, Dozier, & Horan, 2008; Wanta & Legett, 1989; Williams & Best, 1990) and the idea that society advocates these roles through various media (Bell & Milic, 2002; Hancock & Toma, 2009), with both males and females engaging in impression management in order to control their public image (Dominick, 1999; Jones, 1997; Leary, 1996). Witmer and Katzman (1997) argued that females may display more emotional graphics than males while communicating on the Internet. Extant literature, however, only reveals one study that has examined gender differences in self-selected portraits in self-posed photographs (Mills, 1984) and one study that has examined gender differences in Facebook profile pictures (Strano, 2008). Strano’s study, focusing exclusively on gender difference in impression management, found that women engage in management more than men (Strano, 2008). In a related area of literature, self-presentation in computer-mediated communication (CMC), some studies suggest a great deal of ‘‘gender-swapping’’ on the Internet (Bruckman, 1993; Roberts & Parks, 1999; Witmer & Katzman, 1997) with some estimates as high as 60% (Roberts & Parks, 1999), and with males ‘‘gender-swapping’’ more than females (Bruckman, 1993; Suler, 1999). The fantastical and fantasy-based nature of many gaming environments, however, and the anonymous nature of most CMC in general might suggest that the freedom to reinvent oneself not only in terms of gender but also race, ethnicity, and other variables is much broader than in Facebook profile pictures. Facebook friends, who may know the person in real life, recognize a photograph as a self-selected presentation but, researchers argue, most likely do not assume that the profile picture reflects extensive alteration or photo retouching. The current study, therefore, makes a unique contribution by investigating whether self-selected Facebook profile pictures exhibit stereotypical gender roles consistent with traits emerging from existing research. Literature Review Gender Roles Some researchers suggest that gender differences result from a variety of factors including socialization and biology; as such, gender roles are often manifested through communication and culture (Goffman, 1976; Lauzen et al., 2008; Wanta & Legett, 1989; Williams & Best, 1990; Wood, 2009). West and Zimmerman (1987) claim gendering is a routine interaction of everyday life. ‘‘Both gender role and gender display focus on behavioral aspects of being a man and a woman’’ (p. 127). They use Goffman’s (1976) account of ‘‘gender display’’ to suggest gender is also constituted through interaction. Says Goffman, ‘‘If gender [can] be defined as the culturally established correlates of sex (whether in consequence of biology or learning), then gender display refers to conventionalized portrayals of these correlates’’ (1976, p. 69). Goffman cites sports as a framework to explain masc uline tendencies, asserting that the male gender is categorically viewed as aggressive, strong, and competitive. In agreement, West and Zimmerman (1987) assert that ‘‘Doing gender is unavoidable . . . because of the social consequences of sex-category membership: [this includes] the allocation of power and resources not only in the domestic, economic, and political domains but also in the broad arena of interpersonal relations’’ (p. 145). As men and women tend to assume ‘‘proper’’ societal gender roles, associated behaviors are viewed as cultural markers that indicate norms of social interaction. Williams and Best (1990) searched for gender stereotypes among respondents from 25 nations worldwide. Participants were presented with a list of 300 character traits and instructed to indicate whether the trait was ‘‘more frequently associated with men than with women,’’ ‘‘more frequently associated with women than with men,’’ or ‘‘not differentially associated with the two sexes.’’ Table 1 presents results for the traits most commonly associated with men and women and indicates the traits isolated for this analysis. Gender Roles in the Media Society often promotes gender role markers as social norms through photographs and other visual displays used in advertising. Wanta and Legett (1989) studied the media images of male a nd female athletes of the 1987 Wimbledon Tennis Tournament, concluding that men and women were depicted differently in terms of emotion, dominance, and power. Goffman (1976) accounts for these traits in his research of magazine and newspaper photography, finding women to be pictured in more submissive positions while men are depicted in more elevated positions. Based on Goffman’s inquiries, Wanta and Legett (1989) hypothesized that female tennis players would be shown more often in positions implying helplessness than male tennis players. Goffman’s (1976) studies of power within photographs asserted that the more dominant a person’s face was (i.e., the more full-front, direct-to-camera orientation of the face, and the greater the percentage of photo space taken up by the face), the more power was held and=or portrayed by the person pictured. Wanta and Legett used these ideas to predict that the photographs of female tennis players would focus more on the players’ bodies, while male tennis players would have more concentrated images of their faces. However, the majority of Wanta and Legett’s (1989) hypothe ses remained unsubstantiated; their gender stereotypes were not confirmed. In fact, opposite portrayals often emerged. They concluded that the photographer was trying to break gender stereotypes. In contrast to the work of Wanta and Legett, the research conducted in the current study does not rely on images shot by professional photographers. Rather, the present analysis is based on self-selected and, almost exclusively, self-created Facebook profile pictures. Gender roles, present in everyday interaction, are also enacted on television. Lauzen and colleagues (2008) examined gender roles enacted by men and women on television. Using a stratified random sample of 124 prime-time television series airing on six broadcast networks during the 2005–06 seasons, they looked at the rates at which men and women fell into categorically different social roles. Taking a category scheme developed by earlier research, Lauzen and colleagues defined social roles as the things ‘‘people do in daily life’’ (see Eagly & Steffan, 1984, p. 735). These roles vary from childcare and household chores to workplace activities. Through a content analysis, they found male characters on prime-time television were more likely to inhabit work roles, including blue collar, white collar, and extracurricular activities, while women were portrayed in more interpersonal roles involving romance, friendship, and family. Similarly, in their content analysis of 827 Australian magazine advertisements from 1997–98 to determine the presence of stereotypical gender roles, Bell and Milic (2002) concluded that ‘‘Males were more frequently shown in ‘narrative’ ways (as actors) than females, and this is true of both groups and individuals. Women were more likely than men to ‘behave’ (or to express emotion)’’ (p. 215). Their findings suggest stereotypical gender traits of men and women consistent with those of Williams and Best (1990) and consistent with Goffman’s (1976) analysis of advertising which found that women were ‘‘more likely to be portrayed performing submissive or appeasing gestures such as head or body canting, bending one knee inward (‘bashful knee-bend’), smiling, clowning, and acting less seriously’’ and were ‘‘often portrayed as being under the physical care and protection of a man’’ (as cited in Bell and Milic, 2002, p. 205). Ragan (1982) analyzed gender differences in 1,296 portrait photos from high school and university yearbooks, concluding there are gender differences; females smiled more than males, smiled more expansively than males, tilted their heads at greater angles than males, faced the camera less directly than males, and wore glasses less frequently than males. While this research identifies gender differences, it was limited by an influential factor: Photographers posed the subjects (Ragan, 1982). In hopes of accounting for this limitation, Mills (1984) conducted a study in which 34 men and 34 women were asked to present themselves as typical college students in pictures. Mills’ findings reinforced the suggestion that females smile more, and smile more expansively, than males. Gender stereotypes also abound in video games. Female characters are represented as highly sexualized while male characters possess exaggerated strength, are hypermasculine, aggressive, and, with the exception of showing hostility, lack emotion. They are also less likely to display helping or nurturing qualities (Robinson, Callister, Clark, & Phillips, 2008). One study found that the central role for male characters was ‘‘competitor’’ while females’ central roles were ‘‘victim,’’ ‘‘damsel in distress,’’ or ‘‘evil obstacle’’ for the hero to overcome (Heintz-Knowles et al., 2001). The findings of these video game content analyses have remained fairly consistent over time and have also been shown to be perceived by audiences (Robinson et al., 2008). Based on the work from several decades of research on gender roles from the fields of advertising, television, photography, digital gaming studies, and cultural studies, it is apparent that masculinity often implies strength, ambition, and independence, whereas femininity implies physical attractiveness, reverence, and sentimentality (Wood, 2009). The rapid growth of digital media invites researchers interested in the cultural impact of gender to investigate this alternative outlet for self-presentation. This study provides a natural extension of such work in investigation of gender differences in self-selected Facebook profile pictures. Self-Presentation Goffman (1959) argued that individuals were concerned with self-presentation during all social encounters. This is because, among other reasons, impressions impact the opinions of others regardless of an individual’s intentions. Burr (2002) claims J. Rose et al. The other people making up our audience can, by their own conduct, either legitimate or reject our claim to be a certain kind of person, and Goffman (1959) argues that this is done by carefully monitoring the match or mismatch between what we ‘give’ (the things we say or do to create an impression) and what we ‘give off’ (the body language, our general demeanor—the communicative aspects of our conduct that are harder for us to control and manipulate). The creation and maintenance of impressions is therefore a two-way street (2002, p. 73). Hence, for Goffman (1959), the ‘‘presentation of self in everyday life’’ and the roles maintained are pertinent to everyday interaction. People constantly play characters to avoid embarrassment and to ‘‘fit-in’’ with social norms. Gender role, then, focuses on the collectivity of logical, behavioral, cognitive, and emotional responses to social situations (Burr, 2002). Most self-presentation studies have examined the concept only in face-to-face communication (Goffman, 1959; Leary 1996). Recent studies (Oh, 2004; Cho, 2006) about self-presentation in personal websites analyze only the styles and not gender display specifically. Similar to face-to-face contexts, individuals do make choices about gender-related impressions over the Internet. A number of studies, for example, have demonstrated extensive ‘‘gender-swapping’’ in ‘‘avatar’’ creation for online gaming and in text-based CMC (Bruckman, 1993; Roberts & Parks, 1999; Suler, 1999). In these virtual environments, physical identity markers are not apparent and, as a result, the self is more fluid and changeable (Gergen, 1991) and offers increased opportunities for strategic self-presentation (Walther, 1993; Walther, Anderson, & Park, 1994). Gender is often one of the variables that communicators can consciously shape in these mediated environments (Roberts & Parks, 1999; Bruckman, 1993; Wilbur, 1996). Some researchers have gone so far as to argue that the computer-mediated environment is a gender-bending world (Witmer & Katzman, 1997). Modern gaming environments, in particular, allow gamers to design or choose ‘‘avatars,’’ their virtual self in the gaming world, that possess a variety of differing characteristics such as height, weight, age, gender, dress, and profession. In these environments, the avatar becomes ‘‘inextricably linked to their performance of self and engagement in [a virtual] community’’ (Taylor , 1999, p. 438). Despite the above cited studies of ‘‘gender-swapping’’ and self-presentation in CMC, no researchers have examined the extent to which social media users ascribe to gender stereotypes in their presentation of self on the Internet. Samp, Wittenberg, and Gillett (2003) examined the extent to which ‘‘gender schematic’’ individuals (individuals with either strong masculine or feminine gender orientations versus androgynous orientations) and individuals who were high (versus low) self-monitoring engaged in gender-swapping on the Internet. The researchers in this study used self-report data from Internet users about their online gender-swapping behavior generally. The researchers in the current study, by contrast, provide a content analysis of actual Facebook profile pictures in terms of the presence or absence of gender stereotypes and do not focus on gender swapping. Hancock and Toma’s 2009 study of profile pictures on online dating websites created and posted with the intention of creating relationships comes closest to the focus of the current study. In line with Goffman’s (1959) suggestion that self-presentation is the process of packaging and editing the self in order to create a certain impression for an audience, Hancock and Toma (2009) examined the impact of gender on self-presentation and social desirability. They found that both women and men ‘‘edit’’ their profiles to create a better self-presentation through self-enhancement (Hancock & Toma, 2009). Some participate in ‘‘selective self-presentation,’’ an even more controlled act of impression management in which imag es are changed or distorted, often leading to further inaccuracy portrayed by the profile (Hancock & Toma, 2009). Having the ability to ‘‘select’’ or specifically change or display particular points of interest, the users can greatly affect the impression made of them (Hancock & Toma, 2009). Both men and women on the online dating social network use ‘‘selective self-presentation’’ to their advantage to give the impression of being more desirable to their audiences. Hancock and Toma (2009) suggest men and women can control their self-presentation through social networks (i.e., online dating sites). Such sites comprise one segment of social networks; Facebook is another. Realizing stereotypical gender roles are present in society, Dominick (1999) studied how men and women presented themselves on personal homepages. Dominick (1999) coded 500 randomly sampled personal homepages based on demographic and personal information, creative expressions, and photographs. He used Jones’ (1997) five strategies of image construction: ingratiation (state ments of modesty, familiarity, and humor); competence (statements of abilities and achievements); intimidation (statements of anger and unpleasantness); exemplification (acts of moral superiority); and supplication (images of helplessness, while acting self-deprecating; Dominick, 1999). He concluded that females released more information than males while both males and females were equally likely to have photographs on their pages. Women’s photographs tended to be more sentimental in nature, while men’s more often were ‘‘joke images’’ and images that made them seem more competent and capable. He concluded that ‘‘A personal web page can be viewed as a carefully constructed selfpresentation’’ (Dominick, 1999, p. 647). Dominick asserted that the concept of impression construction exposes the different strategies men and women use to present themselves through images and information to gain a higher level of likeability, respect, and power in society (1999). Jones (1997) noted that individuals strive to be liked and accepted, resulting in social rewards such as friendship, social support, companionship, romance, and social status. Because smiling is associated with being liked and competent, Jones (1997) correlates gestures with the ingratiation and competence strategies of image construction. As Facebook was not founded until 2004, Dominick’s (1999) study is expanded upon in this study (http://www.facebook.com/press/info.php?factsheet). Buffardi and Campbell (2008) studied whether photographs from a variety of social networks are self-promoting. They state, ‘‘Self-promoting connoted persuading others about one’s own positive traits’’ (p. 1307) and define physical attractiveness as the degree to which an individual appears self-promoting and vain in a photograph. While not examining gender differences in self-promotion per se, the researchers did examine ‘‘how sexy and modest . . . the individual in the main photo appeared to be’’ (Buffardi & Campbell, 2008, p. 1307).

The Battle of Vimy Ridge and Its Effect on Canadian Nationalism

Many historians believe that the success of the Canadian Corps in the Great War was a primary source in the development of Canadian nationalism and pride amongst citizens and soldiers. Canada’s identity and reputation evolved on an international scale as a result of Canada’s war efforts through memorable battles such as the Battle of Somme and the Battle of Vimy Ridge. These battles also helped Canada earn its sovereignty, making them less and less of an imperial dominion under the control of Britain, therefore allowing Canada to make more independent decisions in regards to world affairs.French-Canadians sought for independence as they were opposed to both British imperialism and Canada’s involvement in the War; this would help spark Canadian nationalism and help preserve French culture. The Canadian Corps was formed by the Canadian Expeditionary Force and consisted of four divisions by August 1916. It was made up of people from different provinces and different ethnicities; however they all fought representing their Country. It was noted by one veteran, â€Å"We went up as Albertans and Nova Scotians. We came down as Canadians†.When Canadian troops first arrived in England, Lord Kitchener, the British Minister of War, intended to split up the Canadian divisions amongst existing British battalions. However, Sam Hughes, the Canadian military commander ignored Lord Kitcheners intentions and kept the Canadian soldiers together. This showed that Canada could fight as an independent unit and was not just an extension of the British army. Distinguishing the Canadian Expeditionary force from the British force gave soldiers a sense of national identity and pride.While Canada joined the war based on the obligation to help Britain, they were now representing Canada by fighting for their patriotism. The Canadian Corps was regarded as one of the most effective fighting forces on the Western Front. Their effectiveness came from their ability to study the successes from other allied forces, which they used to implement doctrine and new tactics that were religiously practiced in training and eventually put to use on the battlefield. This was most noticeable during the Battle of Vimy Ridge in 1917, where Canadians achieved victory that no other allied force could achieve.The Canadian victory at Vimy Ridge was referred to by the media as â€Å"the birth of a nation† where they earned respect from the other allied nations and proved that they were a strong and independent nation. For the first time, all four Canadian divisions fought in the same battle as a cohesive unit where they â€Å"captured more arms and more prisoners (4,000) than any other Allied offensive since the start of the war†. This instilled national pride not only within the soldiers but within the nation itself.After the Battle of Vimy Ridge, Sir Arthur William Currie was appointed as the first Canadian commander of the Canadian Corps which was p reviously commanded by the British. This was a pivotal point in Canadian history as Canada earned the respect from the British to command their own units, signifying Canada’s independency from Britain. After the Great War, Canada continued to demonstrate its independency from Britain. At the 1919 Paris Peace Conference, all the countries involved in the war were gathered to sign the Treaty of Versailles; Canada demanded to sign the treaty without British permission.This gave Canada worldwide recognition of being a separate nation from Britain and allowed them to have a stronger position in regards to world affairs. The view of Canada being a separate identity from Britain was also amplified when they joined the League of Nations as an independent country. Both these events demonstrated that Canada has a voice and is able to make independent decisions in regards to world political affairs. On the opposite scope, French-Canadians were establishing nationalism within Canada.The majority of French-Canadians were highly against British imperialism and the fact that Canada joined the war based on this notion. French-Canadians wanted to be independent of Britain and felt that it was not their duty to support them in the war. Henri Bourassa with support from French Canada urged that Canada separate from Britain so that they would no longer be dragged into wars. By the influence of Bourassa, many French Canadians were opposed to volunteering to the Canadian Expeditionary Force.Bourassa believed that Canada’s commitment to help Britain win the war would eventually lead to conscription; this would then force many French-Canadians to participate in the war. Bourassa felt that the â€Å"war was merely serving British imperialist aims† as Canadian politics introduced Regulation 17 in 1912 which limited French language education. Regulation 17 was believed to be the main reason why French-Canadians did not participate in the war. English Canadians though t that French Canadians were not pulling their weight in the war effort as only 5% of volunteers came from French Canada.Despite Bourassa’s efforts to prevent conscription, Prime Minister Robert Borden implemented conscription in 1917. In the end, only 24,132 conscripts made it to France before the end of the war. The Great War was considered by many Canada’s war of independence. Through the progression of the war and after many victories, Canada earned worldwide recognition for their achievements. More specifically, their use of highly developed tactics enabled them to earn victory at Vimy Ridge where both the British and French forces had failed.Battles such as the one at Vimy Ridge provided a national identity for Canada, both on the international and domestic scales. This marked the start of Canada’s sovereignty, separating them from British Imperialism which would continue well up into the mid 20th century. ——————â €”———————– [ 1 ]. Weir, E. (Fall, 2004). Using the Legacy of World War I to Evaluate Canadian Military Leadership in World War II. Journal of Military and Strategic Studies. [ 2 ]. Maroney, Paul. (1998). ‘Lest We Forget’: War and Meaning in English Canada.Journal of Canadian Studies. pp. 108-124. [ 3 ]. Bindo, Kathryn (1979). More Than Patriotism. Toronto, ON: Personal Library Publishers. [ 4 ]. Nersessian, Mary (April 9, 2007). Vimy battle marks birth of Canadian nationalism. CTV. ca [ 5 ]. Baril, Lynda (2002). Ordeal by Fire. Canada: A people’s History. http://www. cbc. ca/history/EPISCONTENTSE1EP12CH1PA3LE. html, accessed 2012 Nov 3. [ 6 ]. Bourassa, Henri. The French Canadian in the British Empire. (London: John Murray, 1902), 26, 30-31. [ 7 ]. Brookl, Adriana.The Canada/Britain Relationship. The William Ready Division of Archives and Research Collections. http://library. mcmaster. ca/archives/exhibi ts/worldwar_canadabritain, accessed 2012 Nov 3. [ 8 ]. Murrow, Casey (1968). Henri Bourassa and French Canadian Nationalism. Montreal, QC: Harvest House. pp. 87-88. [ 9 ]. Ibid. p91. [ 10 ]. Bumstead, J. M. The Peoples of Canada, â€Å"A Post-Confederation History†. [ 11 ]. Ibid. [ 12 ]. English, J. (1991). The Canadian Army and the Normandy Campaign: A Study of Failure in High Command. Praeger Publishers.

American Weight Gain and the Primary Concern

American Weight Gain and the Primary Concern Introduction A primary concern for many Americans is undesirable weight gain, which relates to food choices made daily. But what if people are aware of their food choices, but not what is in the actual food itself? With obesity on a constant rise, as well as other major health issues, many individuals are searching for reasons and answers. As most humans are omnivores, we consume various amounts of carbohydrates, sugars, and other fatty substances. In particular, high fructose corn syrup which is found in many of the daily food choices we consume. Yet ask yourself do you know what high fructose corn syrup is, or where it is found? In a society where maintaining a healthy lifestyle is important people need to investigate what he or she is putting in their bodies, such as high fructose corn syrup. What is high fructose corn syrup? High-fructose corn syrup (HFCS) is a fructose-glucose liquid inducement substitute to sucrose (also known as table sugar) which was first presented to food and beverage manufacturing in the 1970s. It is not expressively diverse in structure or metabolism from other fructose-glucose sweeteners like honey, sucrose, and fruit juice concentrates. High fructose corn syrup was extensively incorporated by food formulators, and its consumption increased around the mid-1970s and mid-1990s, mainly as a spare for sucrose. This was primarily because of its sweetness similar to that of sucrose, better-quality constancy and functionality, and ease of use. High-fructose corn syrup (HFCS), also called isoglucose, is mainly a blend of two sugars, fructose and glucose. Soda and ice cream often merger 55 percent fructose and 45 percent glucose, while the HFCS used in canned fruits and condiments is generally a 42/48 percent mix (with other ingredients). White sugar is a 50/50 split. In the United State s, heavy corn supports and sugar-import barricades have made HFCS some 20 percent cheaper than sugar. The United States accounted for nearly 80 percent of global construction in 2004 and U.S. patrons accepted 58 pounds of the syrup per person last year in numerous harvests, conferring to the U.S. Department of Agriculture (USDA). Other producers include Japan, Argentina, the European Union, and China. Some claim that HFCSs global growth and the parallel rise in obesity are related. The troubled dietitians debate that, unlike glucose, which activates appetite-suppressing indications in the body, fructose does not tell its consumers to stop. The theory rests unconfirmed, but a growing body of literature has recommended the syrup may certainly respond the satiation-hormone leptin. Conflicting research, reinforced by the American Beverage Institute, claims HFCS is no dissimilar than other sweeteners and is safe in control. The food manufacturing began to substitute cane and beet sugar with HFCS after sugar prices quadrupled in the 1970s, and a few years later soft-drink businesses followed suit. The syrups affordability in the United States has aided soda businesses retail greater bottles and greatly expand ingesting of the calorie-rich drinks. You wont find it on the U.S.D.A. pyramid, but theres a food category that includes breakfast cereals, ice cream, granola bars, hot dog buns, baby food, soft drinks, yogurt, soup, ketchup and barbecue sauce. Those and countless other products found on the shelves of any grocery store are united by a common ingredient: high-fructose corn syrup. The increasing use of the sweetener over the past three decades roughly corresponds with a dramatic rise in obesity and related health problems among Americans, and some experts on nutrition say thats no coincidence. The question of whether high-fructose corn syrup presents a distinct health threat or is unfairly blamed for the effects of general overconsumption is a divisive one, spawning disagreement even among scientists with no financial stake in the answer. For decades, processed foods were usually sweetened with liquified sugar, also called sucrose. But food researchers in the 1970s found a way to modify cornstarch into a syrup with a higher level of fructose, or fruit sugar, in relation to glucose, another form of sugar. Because the corn product is cheaper, easier to use and more durable than sugar derived from cane or beets, food manufacturers quickly adopted the new ingredient. (Diet sodas and other products contain newer sugar substitutes, such as aspartame and sucralose th at carry few or no calories.) The increased use of HFCS in the United States mirrors the rapid increase in obesity. The digestion, absorption, and metabolism of fructose differ from those of glucose. Hepatic metabolism of fructose favors de novo lipogenesis. In addition, unlike glucose, fructose does not stimulate insulin secretion or enhance leptin production. Because insulin and leptin act as key afferent signals in the regulation of food intake and body weight, this suggests that dietary fructose may contribute to increased energy intake and weight gain. Furthermore, calorically sweetened beverages may enhance caloric overconsumption. Thus, the increase in consumption of HFCS has a temporal relation to the epidemic of obesity, and the overconsumption of HFCS in calorically sweetened beverages may play a role in the epidemic of obesity. The digestive and absorptive processes for glucose and fructose are different. When disaccharides such as sucrose or maltose enter the intestine, they are cleaved by disaccharides. A sodium-glucose cotransporter absorbs the glucose that is formed from cleavage of sucrose. Fructose, in contrast, is absorbed further down in the duodenum and jejunum by a non-sodium-dependent process. After absorption, glucose and fructose enter the portal circulation and either are transported to the liver, where the fructose can be taken up and converted to glucose, or pass into the general circulation. The addition of small, catalytic amounts of fructose to orally ingested glucose increases hepatic glycogen synthesis in human subjects and reduces glycemic responses in subjects with type 2 diabetes mellitus (12), which suggests the importance of fructose in modulating metabolism in the liver. However, when large amounts of fructose are ingested, they provide a relatively unregulated source of carbon pr ecursors for hepatic lipogenesis. The metabolism of fructose differs from that of glucose in several other ways as well (3). Glucose enters cells by a transport mechanism (Glut-4) that is insulin dependent in most tissues. Insulin activates the insulin receptor, which in turn increases the density of glucose transporters on the cell surface and thus facilitates the entry of glucose. Once inside the cell, glucose is phosphorylated by glucokinase to become glucose-6-phosphate, from which the intracellular metabolism of glucose begins. Intracellular enzymes can tightly control conversion of glucose-6-phosphate to the glycerol backbone of triacylglycerol’s through modulation by phosphofructokinase. In contrast with glucose, fructose enters cells via a Glut-5 transporter that does not depend on insulin. This transporter is absent from pancreatic ÃŽ ² cells and the brain, which indicates limited entry of fructose into these tissues. Glucose provides â€Å"satiety† signals to the brain that fructose cannot pro vide because it is not transported into the brain. Once inside the cell, fructose is phosphorylated to form fructose-1-phosphate (26). In this configuration, fructose is readily cleaved by aldolase to form trioses that are the backbone for phospholipid and triacyglycerol synthesis. Fructose also provides carbon atoms for synthesis of long-chain fatty acids, although in humans, the quantity of these carbon atoms is small. Thus, fructose facilitates the biochemical formation of triacylglycerols more efficiently than does glucose (3). For example, when a diet containing 17% fructose was provided to healthy men and women, the men, but not the women, showed a highly significant increase of 32% in plasma triacylglycerol concentrations (27). In the United States, HFCS is found in almost all foods containing caloric sweeteners. These include most soft drinks and fruit drinks, candied fruits and canned fruits, dairy desserts and flavored yogurts, most baked goods, many cereals, and jellies. Over 60% of the calories in apple juice, which is used as the base for many of the fruit drinks, come from fructose, and thus apple juice is another source of fructose in the diet. Lists of HFCS-containing foods can be obtained from organizations concerned with HFCS-related allergies (33). It is clear that almost all caloric sweeteners used by manufacturers of soft drinks and fruit drinks are HFCS (4, 34). In fact, about two-thirds of all HFCS consumed in the United States are in beverages. Aside from beverages, there is no definitive literature on the proportion of caloric sweeteners that is HFCS in other processed foods. HFCS is found in most processed foods; however, the exact compositions are not available from either the manufactur er or any publicly available food-composition table. What’s in the name of HFCS? Corn is high in starch, which is simply chains of glucose molecules held together. When chains are broken apart, individual glucose molecules are released and form glucose syrup. In the 1970s, scientist learned how to convert some of that glucose into fructose, and the resulting product was named high- fructose corn syrup. At the time, all other corn syrups were made of glucose. Although accurate relative to the term glucose syrup, the name high-fructose corn syrup has, over the years, been a source of confusion for consumers and scientists, alike. Commercially, various forms of HFCS are available with different percentages of fructose and glucose. The most commonly used are HFCS-42 and HFCS-55 which contain 42% and 55% fructose respectively. Thus, despite the name, HFCS is not particularly high in fructose compared to sucrose. In 1983, the FDA approved HFCS as Generally Recognized as safe (GRAS), and that decision was reaffirmed in 1996. To be included in the FDA’s GRAS list, evidence must exist that the ingredient is safe under the conditions of its intended use, and the approval process involves an extensive review of the science, including estimated dietary intake. The FDA decision to approve and subsequently reaffirm HFCS as GRAS was based in part on the substantial similarity between HFCS and table sugar. Diabetes and HFCS Research is clear that sugar do not cause diabetes. The American Association of Clinical Endocrinologists identifies the following as risk factors for diabetes: family history of diabetes, cardiovascular disease, over-weight or obese state, sedentary lifestyle, ethnicity previously identified impaired glucose tolerance or impaired fasting glucose, hypertension, increased levels of triglycerides and/or low levels of high-density lipoprotein cholesterol, history of gestational diabetes, history of delivery an infant weighing over nine pounds, polycystic ovary syndrome and psychiatric illness. Suffice it to say that diabetes is multifactorial. People who are old enough might remember that, Benefits of HFCS Compared with other sweeteners, HFCS has historically been relatively inexpensive. And while that HFCS is economical, HFCS is often the sweetener of choice because of its many positive attributes, which extend well beyond cost. HFCS sweetness and flavor profile is similar to table sugar. It also controls microbial growth more than sucrose and controls crystallization. High fructose helps retain texture in canned and baked goods. Another benefit of HFCS is that it reduces crystallization in canned, frozen and baked goods. It promotes ideal and controlled browning in baked goods and breakfast cereals. In the same way HFCS stables temperatures fluctuations and wide ranges of acidity. It blends easily with other ingredients. In the same way HFCS lowers freezing points which contribute to pourability of frozen beverage concentrates. High Fructose Conspiracy The use of high fructose corn syrup (HFCS) has increased over the past several decades in the United States while overweight and obesity rates have risen dramatically. Some scientists hypothesize that HFCS consumption has uniquely contributed to the increasing mean body mass index (BMI) of the U.S. population. The Center for Food, Nutrition, and Agriculture Policy convened an expert panel to discuss the published scientific literature examining the relationship between consumption of HFCS or soft drinks (proxy for HFCS) and weight gain. The authors conducted original analysis to address certain gaps in the literature. Evidence from ecological studies linking HFCS consumption with rising BMI rates is unreliable. Evidence from epidemiologic studies and randomized controlled trials is inconclusive. Studies analyzing the differences between HFCS and sucrose consumption and their contributions to weight gain do not exist. HFCS and sucrose have similar monosaccharide compositions and sweet ness values. The fructose: glucose (F:G) ratio in the U.S. food supply has not appreciably changed since the introduction of HFCS in the 1960s. It is unclear why HFCS would affect satiety or absorption and metabolism of fructose any differently than would sucrose. Based on the currently available evidence, the expert panel concluded that HFCS does not appear to contribute to overweight and obesity any differently than do other energy sources. Research recommendations were made to improve our understanding of the association of HFCS and weight gain. Overweight and obesity have become increasingly problematic in the United States from an individual and a population perspective. According to the body mass index (BMI) categories defined by the Centers for Disease Control and Prevention (CDC), about 65% of the U.S. adult population aged 20-74 years is currently overweight. In addition, 31% of all overweight adults are classified as obese. In 1976-80, only 47% and 15% of adults in the United States were considered overweight and obese, respectively (CDC, 2004). About 16% of American children and adolescents aged 6-19 years are also currently overweight. Two decades ago, about 6% of individuals in this age group were classified as overweight (CDC, 2004). Prior to 1976-80, such dramatic overweight and obesity rates were not observed in the United States. Overweight and obese individuals are subject to societal stigmatization and are at increased risk for deleterious health conditions, including type 2 diabetes, cardiovascular diseases, hypertension, osteoarthritis, and some cancers (CDC, 2004). Overweight and obesity increase health care costs (USDA, 2004) and mortality rates (Mokdad et al., 2004, 2005; Flegal et al., 2005). Overweight and obesity are influenced by many genetic and environmental contributors, including race/ethnicity, age, physical activity, sedentary behaviors, food consumption patterns, smoking, technological advancements, and psychological factors (CDC, 2004; Columbia Univ., 2000; Rashad and Grossman 2004). Researchers, government officials, politicians, and activist organizations are contributing significant resources in an attempt to understand and reduce the overweight and obesity epidemic in the United States. All sources of energy consumed in excess of energy needs can contribute to increased BMI and risk of overweight and obesity. However, several arguments suggest that, in addition to providing energy, high fructose corn syrup (HFCS) may contribute to the development of overweight and obesity via other mechanisms. In the United States, HFCS has increasingly replaced refined sugar (sucrose) in many foods and most sweetened beverages. Outside the United States, HFCS is not used extensively, and sucrose continues to be the primary caloric sweetener. Some evidence suggests that high consumption of fructose plays a role in the epidemics of obesity, hypertension, diabetes, and kidney disease. In the U.S., these epidemics have been paralleled by a rise in sugar consumption. High intake of free fructose (found in high-fructose corn syrup, but not in sucrose) is associated with hypertension and hyperlipidemia in animals and with dyslipidemia and insulin resistance in adults. Further, small particle size of low-density lipoprotein (LDL) is associated with obesity, the metabolic syndrome, and central adiposity in older children and adults. Investigators in Switzerland examined the relation between dietary fructose consumption and obesity, distribution of body fat, plasma lipids, and LDL particle size in a convenience sample of 74 children (age range, 6-14 years) recruited from schools and pediatric clinics; 43 children were overweight (mean BMI, 23.4), and 31 were normal weight (mean BMI, 15.9). Dietary intake was measured by two 24-hour dietary recalls and a 1-day weighed food record. LDL particle size, triglycerides, and serum cholesterol were measured after a 12-hour fast. Overweight children had significantly higher plasma triglyceride levels, lower high-density lipoprotein (HDL) levels, and smaller LDL particle size than normal-weight children. LDL particle size was associated with overall adiposity and central adiposity. The only dietary factors that correlated significantly with LDL particle size were total fructose intake and grams of fructose per 1000 kcal consumed; higher fructose consumption was inversely associated with LDL particle size, independent of adiposity. Fructose intake did not correlate with any other lipid variable. Some claim that HFCSs global expansion and the parallel increase in obesity are linked. The concerned dietitians argue that, unlike glucose, which triggers appetite-suppressing signals in the body, fructose does not tell its eaters to stop . The theory remains unproven, but a growing body of literature has suggested the syrup may indeed counteract the satiation-hormone leptin. Conflicting research, supported by the American Beverage Institute, insists HFCS is no different than other sweeteners and is safe in moderation. The latest health concern stems from a recent Environment Health study that found mercury in samples from two HFCS manufacturers. Chemicals mixed during production to stabilize pH may have contributed the toxic metal, the study said. The industry accuses the research of using scant data of questionable quality. The environmental impact of HFCS depends on how the corn is grown. Conventional farming practices use significant water resources, pesticides, and fertilizers, leading to widespread water pollution and nutrient-depleted soil. Corn production has also become a major contributor to climate change. In The Omnivores Dilemma, author Michael Pollan estimates that between one-quarter and one-third gallons (about 1.0 to 1.25 liters) of oil are needed per bushel of corn to create the pesticides, fertilizers, and tractor gasoline, and to harvest, dry, and transport the corn. The U.S. high-fructose corn syrup industry used about 490 million bushels of corn last year, according to USDA. Fructose is a sweet tasting sugar that is found naturally in fruits and some vegetables and has been part of the human dietin modest amountsfor eons. The increasing consumption of sugar has dramatically increased our exposure to fructose (1). Sugar consumption has risen more than 40-fold since the Declaration of Independence was signed 250 years ago, and more than 40% of the added sugars in our diet are in sugar-sweetened beverages and fruit drinks (2,3). Thus, the principal sources of fructose in our diet are now sugar and high-fructose corn syrup, each of which has about 50% fructose. The intake of soft drinks has risen fivefold since 1950 (4,5) (Fig. 1) and with it the intake of fructose. The rise in the consumption of high-fructose corn syrup in beverages has paralleled the rise in the prevalence of obesity and the metabolic syndrome and is associated with the appearance of nonalcoholic fatty liver disease (6-8). Although association does not prove causation, it has stimulated re search to understand whether current levels of fructose intake in beverages pose a health risk. Over the past decade fructose from either sucrose or high-fructose corn syrup has received growing attention as it has been associated with a widening group of health-related problems. Several meta-analyses have shown a relationship between the consumption of sugar-sweetened soft drinks and obesity (9-11). The relation of these beverages to obesity can be attributed to the increased caloric intake and to the fact that beverages do not suppress the intake of other foods to an appropriate degreethus beverage calories serve as add-on calories enhancing the risk of obesity (12) (Fig. 1). Meta-analyses have also suggested that the consumption of sugar-sweetened beverages is related to the risk of diabetes, the metabolic syndrome, and cardiovascular disease

Opportunity, direct and indirect costs Assignment

Opportunity, direct and indirect costs - Assignment Example Suppose I decided to watch the Brazil – Argentina match at the expense of watching England-Germany match. Using modern technologies, I can definitely record the England-Germany at the time of watching the Brazil – Argentina match. In this case, I am reducing the opportunity cost of losing the live telecast of England-Germany match. However, it is quite possible that the England-Germany match was more interesting and the Brazil – Argentina match was quite boring. In this case, the indirect costs (foregone opportunities) are greater than the direct (out-of-pocket) costs. Suppose I am going for a tour in a rented car. Imagine the rent for the car per day is $1000. If I go alone, I have to pay the whole amount myself. On the other hand, if I go along with three other colleagues, I have to pay only 250 dollars per day. In the first case, the marginal cost was $ 1000 whereas in the second case it was only $250. In short, the marginal cost of renting a car will be reduc ed considerably if the number of passengers increases. It should be noted that if I rent the car alone, $ 750 will be wasted as sunk cost. I am reducing the opportunity cost of losing the live telecast of England-Germany match. However, it is quite possible that the England-Germany match was more interesting and the Brazil – Argentina match was quite boring. In this case, the indirect costs (foregone opportunities) are greater than the direct (out-of-pocket) costs. Opportunity cost of an activity is usually calculated based on the next best alternative of that activity.

POLI0098 Research Paper Example | Topics and Well Written Essays - 750 words

POLI0098 - Research Paper Example Together with Inner Deep Bay, the Reserve was listed among the ‘Wetland of International Importance’ in 1995 under the Ramsar Convention. In the past years, WWF has seen a significant increase in the volume of work required to maintain the habitat. The habitat is very crucial for the future of the many migratory birds every year. The Reserve is currently a point where remedial work has to be carried out in order to maintain its ecological importance. Management costs for the reserve are increasing rapidly and the yearly contribution of HK1.4 million from the Agriculture, Fisheries and Conservation Department is insufficient. In the fiscal year 2010, the Reserve management cost was set at HK6.6 million and the funding from the government was only about 22 percent of the management cost. Government funding has been successful in the United Kingdom in particular where the NGO’s are managing the land within the environmentally sensitive sites such as the Ramsar Sites and Sites of Special Scientific Interests. These sites receive between 50 and 100 percent funding for capital investments and approximately 50 percent for management of the habitats. WWF seeks HK$6 million per year for the next two years and HK$3.5 million for the third year. The funds needed for the subsequent years will be adjusted according to the Construction Inflation Index. This amount in funding will go a long way in bringing Hong Kong to a level with other countries’ funding of internationally significant habitats. It would also reflect the government’s commitment to the conservation of the important wetland habitat. The Big Bird Race event manages the Reserve and so far it has raised HK$30 million, this year seeking to raise HK$1.2 million (WWF-Hong Kong). The present government policy according to WWF is based on the public perceptions rather than actual scientific facts. It has not yet been proven that a human contracted

The Free-Trade Area of the Americas Essay Example | Topics and Well Written Essays - 1000 words

The Free-Trade Area of the Americas - Essay Example For the past few years, diplomats from 34 nations have been working hard to push for the establishment of a free trade area. The following are reasons why governments across the Americas are pushing for the free trade area. First, a country will only specialize in selling goods and services which it can do be and trade with other nations for its wants. This is a representation of actual supply and demand of free trade market. This is because when a certain country concentrates the products that it can do best, such a country takes economy of scale advantage and manufactures their products at reduced production costs. Secondly, these governments argue that free trade area will lead to increased imports and exports, thus increasing the availability of products in the involved nations, therefore, bringing healthier competition. Another reason why governments across the Americas are pushing for a free trade area is that it will reduce living costs, thus increasing economic growth. This i s because it will do away with governmental interventions such as taxes and tariffs thus enabling consumers to purchase products at reduced costs. This will also bring good bond between the involved countries leading to healthier governance and diplomatic global ties. Anti-FTAA group claims that free trade agreement extends treaties that were already adopted (NAFTA and FTA) from the acute North of Tierra del Fuego, Canada, and NAFTA had noxious outcomes with Mexico and the impacts negatively workers in the United States and in Canada. Therefore, the protests argue that from this example, it is evident that the FTAA will bring disastrous effects on Latin America. From the protests point of view, the accords of Free Trade are Globalization masterpieces and thus they will allow deregulation as well as the opening of new markets through the elimination of trade barriers such as worker rights and environmental protection. Additionally, these accords will contribute to commodification and privatization of things such as education and healthcare services and due to globalization, Free Trade aims at enriching â€Å"world masters† called big capitalists and financiers.

Positives and Negatives of the UK Electoral System Term Paper

Positives and Negatives of the UK Electoral System - Term Paper Example The timing of general elections and the fact that a Prime Minister whose party has lost majority status might attempt to remain the national leader; the most positive aspects are the theoretical involvement of every citizen of voting age and the regularity in which elections must legally be held. The premise of the general electoral system is fully democratic and meant to benefit the voters over the ambitions of politicians.   There are many legal checks put in place to ensure that the will of the voters is carried out; the problem is that the interpretation of voter will is often ambiguous.   Perhaps the most controversial aspect of the electoral system is known as first-past-the-post voting (or the plurality system); this is where the candidate or party with more votes than anyone else is given the leadership position (Judge 185).   During a general election, Members of Parliament (MP) are elected from each established riding to occupy the House of Commons; the political part y with the most MPs elected will take control of the federal government and be responsible for all federal legislation.   What concerns many voters is that given the first-past-the-post method of voting, a very large percentage of voters can be misrepresented by the outcome of their local elections.   If a high percentage of voters vote for the losing party in their riding and this happens all over the country, the representation of political parties within the House of Commons can be very different than the actual percentage of votes that went to each party.   Other countries, like France, have tried to deal with this issue by using a two-step plurality system that takes the two highest vote receivers from the preliminary round of voting and holds another round with only these two.   In the UK, the concern that actual voting percentages are misrepresented in Parliament persists.   Where the existing government is concerned, one of the primary negative aspects of electoral process includes the fact that the government is allowed to call an election at a time that best suits the party (Ware 300).  

Presentation+finance Essay Example | Topics and Well Written Essays - 1000 words

Presentation+finance - Essay Example rder to get vital information since one of our objectives of our research was to report truly and fairly on the financial affairs and the performance of the business. Therefore out of all the possibilities we had, we landed an evergreen bar and restaurant a newly established and independently owned business in town. First we wanted to know how the business was financed and how it continues to be financed. But to get an answer to this, we asked for the balance sheet and our main aim was the financial structure in the capital structure of the firm. We found from the financial structure that most of the firm is owned by ‘owner’ unlike outsiders. By â€Å"owners† it means the ordinary shareholders formed 85% of the financial structure. The other 15% represented ownership from preference shareholders. Then on whether the firm uses bank facilities like bank overdraft, we found from the balance sheet that at one point in time the firm used the facility. But we had to obtain confirmation from the bank whether the overdraft was given. This was confirmed to know whether the restaurant sells its products and services at recommended prices. b) We compared this prices with what other similar restaurants are offering. We found out that the firms sells their products and services at slightly higher prices and enquiry were told that evergreen bar and restaurant enjoys and enviable goodwill in the area. But goodwill as an asset cannot be measured reliably and therefore we ha to compare the number of customer who visit the restaurant vis–a-vis other restaurants. They exceed the other restaurants and therefore enjoy relative goodwill. We also used the questionnaire method of collecting information to establish whether the customer were satisfied with both he services given whether the price they paid for the goods and services was worth. Our team also wanted to establish whether all daily sales were promptly and accurately recorded and also whether all purchases we

Resoures needed Essay Example | Topics and Well Written Essays - 750 words

Resoures needed - Essay Example The energy released is usually in heat form. After heat is emitted, the coolant lifts it out of the reactor. Coolant used in most instances is plain water. After the coolant has heated up, it proceeds to the turbine chamber where it drives a shaft. This makes nuclear reactors be exotic heat sources (Hargraves 45). The reactor core The reactor core generates heat and stores all nuclear fuel. It has uranium (low enriched, not less than 5% U-235). The coolant Material passing through the core is called the coolant. It also transfers heat usually from fuel to turbine. A coolant can be the normal water, liquid sodium, or heavy water. The turbine The turbine receives heat from the coolant then generates it to electricity. This takes the same method as it happens in fossil fuel plant. Containment This is the general high-density steel structure-separating reactor from environment. Most are dome shaped and usually reinforced in concrete. Cooling towers These are used in Plants to dump excess ive heat that have not been transformed to energy. They only emit vapor and clean water commonly referred to as hyperbolic icons. Different types of nuclear reactors There exists a variety of nuclear reactors usually of different pursposes, fuel cycles, coolants, and different fuels. Some of them include; Pressurized water reactor This is the most prevalent type of nuclear reactor. It uses the normal regular water as coolant. The cooling water is kept at very high pressures to keep it from boiling. It transfers heat to the secondary coolant loop after passing through heat exchanger. This then keeps turbine in motion. This type of reactor uses oxide fuel pellets compressed in zirconium tubes (Frog 40). This type of reactor has its pros and cons depending on circumstances. On the positive site, it has the void coefficient, which is strong and negative. Reactor easily cools down when water begins to bubble. Secondly, the secondary loop prevents radioactive materials from reaching the t urbines, which eases maintenance. Procedures have been optimized due to accumulated operating experiences. On the other side, coolants under heavy pressure have a high likely hood of escaping in the eventuality a pipe breaks. This reactor is not able to breed new fuel as result of it being susceptible concerning uranium shortage (Weston 56-58). Canada Deuterium-Uranium Reactors (CANDUs) First used in Canada, they usually contain heavy water with extra neutron in hydrogen. This therefore results to Deuterium taking place of pure hydrogen. Since Deuterium has limited capacity in absorbing neutrons compared to hydrogen, CANDUs operate strictly on natural uranium and not enriched. Its advantages are that it needs limited uranium enrichment .For this reason, it can usually be refueled when in operation which keeps capacity factors high. They possess the flexibility nature and uses different types of fuel. Its demerits are based on safety concerns since some variants posse’s positi ve coolant coefficients. Sodium Cooled Reactor Sodium metal, which is liquid in nature, cools down these types of reactors. Since sodium is heavier than hydrogen, it enables neutrons to move at higher speed. These types of reactors use oxide or metal fuels and have the potential to burn everything thrown at them (Uranium, higher actinides, plutonium and thorium). The advantage of these reactors is that they have the capability to breed their own

Effects of Standardized Testing on Teaching and Learning Research Paper

Effects of Standardized Testing on Teaching and Learning - Research Paper Example Phelps (2005) continues to argue that through standardized testing, school administrations are better placed to evaluate if what they assess is in line with the provisions of the policy makers of education. In this case, standardized tests can be described to be of benefit to schools in terms of setting what needs to be assessed and how the tests can be manipulated to improve education. Standardized tests have also been credited for their ability to set aside measures for assessing the standards of education being offered in the schools. According to Plank (2009) standardized tests are an interpretation of the standards in which schools operate within, with the results of these tests giving a clear indication of the concepts being taught in that particular educational setting. In essence standardized tests set the standards that educators should aspire to achieve in the quest to deliver effective teaching and learning among the learners. On another point of view, standardized tests a ssess the accountability of the entire school programs in terms of learning and teaching (Bussert-Webb, 2000).Through standardized tests, educators are very keen in terms of the kind of programs they offer, and if it adds a positive to learning in the classroom setting. The results of these tests have over the years been reshaped to instill change in the educational system. However, this aspect requires a lot of monitoring and inclusion of incentives, for instance rewards on teachers, to see to it that reforms are put in place in the educational system. On another point of view, other studies indicate that testing has very minimal effects on the teaching and learning. This, according to Plank... This research will begin with the statement that the educational system requires the incorporation of tests so as to visualize if the contents of the educational system are well understood by the beneficiaries of teaching and learning. It is evident that the educational system has been facing a myriad of changes that led to the demand for putting in place measures that would cater for all the demands of the educational system. One of the themes that have been faced with a lot of debates in the educational sector relates to testing and measurement of learners’ ability in the educational setting. As a result of this theme, the need to come up with methodologies that would allow for understanding and awareness regarding what aspects need to be evaluated and how the evaluation process should take place has been on the policy makers of the educational system. Indeed, various analysts and researchers of concern with the educational sector have shown a lot of interests on the efficie ncy of the strategies used to train students and assess their mastery of concepts taught in the classroom setting. In light to this argument, it is of great importance that educators deal with the challenge facing them regarding formulating a standardized approach of assessing learner ability and how they can get involved in dealing with the challenges that come along with the tests subjected to the learners. Conclusively, tests and assessment play a vital role in the teaching and learning process.

The Effects of Humor and Incongruence on Word Recall Essay Example for Free

The Effects of Humor and Incongruence on Word Recall Essay Fifteen undergraduates from the University of California, Los Angeles participated in this experiment. There were 8 men and 7 women, age ranging from 19 to 30 years old. All 15 participants were enrolled in a research method class and they participated in the experiment as a part of a course requirement. Design A 2 x 2 (Type of sentence x image) within-subjects factorial design was used. The two independent variables were the type of sentence and the type of image with the respective to the italicized word in the sentence. The two levels of the type of sentence were humorous and nonhumorous sentences. The two levels of the type of image were matching or nonmatching images respective to the italicized words in their sentences. Matching images depict the italicized word in their corresponding sentences. Nonmatching images did not depict the italicized words. The dependent variable was the number of italicized words correctly recalled. Materials Sentences. Two sets of 20 sentences obtained from Schidmt (1994) were used. At the humorous sentence level, the 20 sentences had the mean rate for humor ranging from 3. 08 to 4. 0. At the nonhumorous sentence level, 20 other sentences had the mean rate for humor ranging from 1. 25 to 2. 86. The intensity of humor was determined by participants using a 5-point Likert-type scale where 5. 0 was the highest humor rating. Using these two sets of sentences, four lists were created, each with 20 different sentences. Random assignment was used to determine the placement of the sentences on the lists so that the serial positions of the sentences across the four lists are different from one list to the other. The words that will be used for recall were always italicized across the four lists. Pictures. 20 Microsoft Word Clip Art images were used for the matching conditions. The images were obtained using the key words of the italicized words. For the nonmatching condition, 10 neutral key words (i. e. , sun, flower) were used to obtain the 10 images from Clip Art. The nonmatching images were randomly assigned to the sentences. Each of the four lists has the same type and number of nonmatching images. Within every list, an image only appeared once. All images were 261 pixel by 159 pixel. All images were presented centered and below its respective sentence. PowerPoint slides. Computers with Microsoft PowerPoint program were randomly assigned to show one of the four types of sentences to participants. Four different lists each with 20 sentences and 20 images were obtained. Each list has 5 humorous sentences with matching images, 5 humorous sentences with nonmatching images, 5 nonhumorous sentences with matching images, and 5 nonhumorous sentences with nonmatching images. I counterbalanced the lists to control for order effect so that the serial positions of the 20 sentences are random within each of the four lists. To control for specific item effect, I use a balance Latin square to ensure that each of the 20 italicized words from the two sets of sentences appear in each of the four experimental condition. PowerPoint slides were used to present all the instructions, lists of words and pictures, and the first five math problems. Response sheet. A 8 1/2 in. by 11 in. paper were used to write the italicized words that the participants recalled. Distractor test. 10 arithmetic math problems were used as a distractor test. The first five math problems were presented in a PowerPoint slide and the next five math problems were presented in a 8 1/2 in. by 11 in. piece of paper. The reason why the distractor task was divided into both a PowerPoint and regular written exercise was to reduce as much of the demand characteristics of the experiments as possible. Participants write the answer to all 10 math problems on the paper. Procedures Participants were randomly assigned to a computer with one of the four types of lists. The experimenter told the participants to follow the instructions on the packet of paper given to them on how to access the presentation lists and the instructions presented by the computer. The experimenters made sure that all participants got to their respective lists before telling them to begin. Participants all started together. The instructions on the computer directed the participants to look the following 20 slides and try to remember as much information as they can about the slide. Each slide was shown for 7 seconds, one after another, and a blank screen was shown for 2 seconds between each slide. After all 20 slides were shown, a new slide informed the participants that they now have five minutes to solve both the five math problems presented in the slide and five math problems on the sheet next to the computer. The experimenter announced that time was up and told the participants to stop what they were doing and were to look back at the computer for further instructions. The final slide appeared on the screen and instructed the participants to write down as many italicized words as they can remember on the recall sheet. The recall test was an unexpected recall test because the participants did not expect that they need to remember the italicized words of the sentences rather than images or the content of the sentences. In the process of counting the number of italicized word correctly recalled, I used a lenient scoring criteria. If the main meaning of the correct italicized word was written if not the exact word, it would still be counted as a correctly recalled word. For example if the correct word was cheap but cheaply was written, it would be counted as one correctly recalled word.

Budgeting in the Hotel Industry

Budgeting in the Hotel Industry Abstract This study focuses on the concept of budgeting in hotel industry particularly on the case of Marriott Hotel and Resorts. It primarily identifies the current issues, challenges and opportunities faced by Marriott Hotel. It also aims to find out various aspect of budgeting within hotel industry specifically on how to develop more positive implementation of budget in terms of the company’s financial performance. Using data gathered from interview and personal experience upon placement, the researcher should be able to provide explanation and practical solutions or recommendations related to the general findings or perhaps the aim of the study. Chapter 1 1.1 Main Aims and Objectives of The Study To provide a wide-ranging discussion on the concept of budgeting and their implementation within hotel industry is the main objective of this study. Through a case study approach, the following are the main specific objectives: To describe the process of budgeting employed by Marriott Hotel. To identify the current issues, challenges and opportunities faced by Marriott Hotel. To propose practical solutions and recommendations on the identified issues, challenges and opportunities. 1.2 Research Questions Budgeting is an essential element in any industry. In this case, the concept of budgeting is focused on the following problems: How Marriott Hotel employs the process of budgeting? What are the current issues, challenges and opportunities faced by Marriott Hotel? What are some practical solutions and recommendations on the identified issues, challenges and opportunities? 1.3 Background of The Study â€Å"Hoteliers use budgeting and forecasting for strategic planning and financial control, and as a standard against which to measure actual operating results. Financial forecasts and budgets can strengthen managements control of hotel operating expenses and help determine the profitability of the property†. â€Å"Budgeting is planning. In order to make meaningful decision about the future, a manager must look ahead. One way to look ahead is to prepare budgets or forecast† Coltman, Michael M. (1998). In past few years the enormous booming of the tourism industry, budgetary practices in hotel industry has become a significantly studied area of business research and activity. â€Å"Previous research into budgeting practice was undertaken by Schmidgall and Ninemeier (1987 and1989) within the USA†, â€Å"Collier and Gregory (1995) dealt on practices of management accounting of six (6) organizations including budgeting†. â€Å"The early and limited accounts o f management accounting particularly budgeting within hotel industry paved way for increased effort of few hospitality educators to the need of undertaking research into budgetary practices within the industry (Schimidgall et al., 1996)†. Now days, research work on management accounting and practice are growing unlike any other research field. The findings of this piece of individual work to carry out a research work in the area of management accounting specifically on budgeting aspect and also to look on the relevance and applicability on the case of Marriott Hotel. It also emphasize that the literatures to be used on this study increases until the conclusion of the entire research activity. Other management accounting principle will also be considered. 1.4 Significance of The Research At the end of the research project, the researcher should be able to provide a better way of planning budget as well as their proper use. After determining the important issues, challenges and opportunities on the budgeting approach or strategy of Marriott Hotel, this study will be beneficial to other hotel companies and related business in the hospitality industry especially those who are experiencing similarly related problems. This study will increase the consciousness and will provide a better understanding of the issues and problems concerning budgeting among most hotel companies and organizations. It will improve knowledge through the use of accounting principle as well as definition of important concept, interpretation and analysis of financial statement is the main priority. Also, this will contribute an effective approach in addressing budgetary problems and difficulties. This paper is clearly important for organization that follows appropriate accounting standard and use it for planning the budget and control the cost and expenditure to deploy effective budgetary management within the hotel industry. Chapter 2 2.1 Methodology This is a descriptive research in terms of its purpose, qualitative in terms of its process, case study in terms of methodology, and applicable in terms of its outcome. The researcher used the Descriptive research since â€Å"descriptive research is used to obtain information concerning the current status of the phenomena to describe what exists with respect to variables or conditions in a situation. The methods involved range from the survey which describes the status quo, the correlation study which investigates the relationship between variables, to developmental studies which seek to determine change over time† â€Å"Descriptive research, also known as statistical research, describes data and characteristics about the population or phenomenon being studied†. Further, â€Å"Qualitative research is all about exploring issues, understanding phenomena, and answering questions† It’s Mainly focuses on meaning of words and the research setting and in terms of designing the research is the main focal point. Similarly, case study is also used on this project â€Å"Case study research excels at bringing us to an understanding of a complex issue or object and can extend experience or add strength to what is already known through previous research†. It aims to develop complete understanding of the case as possible and is not linked with any particular research technique. This method involves the researcher to inquire more in depth analysis and examine thorough a real life experience of a person. It is also noted how these behaviors change as the individual adapts and reacts to that particular situation. The discovery and identification of all the important variables which have contributed to the history or development of the chosen subject is also feasible through this method. In this study, the researcher used applied research since it includes the analysis of a real life situation and explores the problem, issues associated with a real life scenario, which is happening at the moment, and establishes a strong connection with the real environment. 2.2 Data Collection and Analysis Data collection or requirement for the research covered both primary and secondary sources.   The sources of data are the following: primary data – interview and personal experience and secondary data – published literatures directly linked on the subject. Data gathered from the interviews will be analyzed by comparing the common theme from the respondent. The interview involved managers working on Marriott Hotel who exercise management accounting particularly on the budgeting aspect. Interview is an effective way to accumulate some inside information of one particular company and discover important facts that any individual came across and also share experiential knowledge. The information gathered from the interviewee were directly quoted or referenced to support the initial observations of the researcher. Analysis and discussion of findings were included to both literatures and the facts that obtained through investigation. Using the theories and principles of management accounting, the researcher came up with discussions, conclusion and recommendations as a par of the project and also to provide a clear understanding of the entire project. Chapter 3 Literature Review The literature studies in terms of research work in management accounting as well as various other related topics in budgeting are extensive. This chapter covers the related literatures conducted on the area of study. By undertaking such approach , the research may be lead accordingly by discovering the source of the research, what and how much have been done in the past and what is still yet to be tackle. Besides providing background of the study, this study will also provide the necessary theoretical and various other related aspects in order for the research to stand convincing. References are taken form many different resources specifically, in the area of budgeting in hotel industry and issues on budgeting. 3.1 Budgeting in Hotel Industry This section provides a fundamental understanding of budgeting concept in hospitality industry and their use in their daily operation. â€Å"The use of budgetary control is one of the key detective controls in many hotel businesses† Chin, J., Barney, W and O’Sullivan. The traditional idea on the concept of hotel is a sort of business establishment that offers paid temporary housing or simply lodging. Such services are provided in a short term basis and it concludes in a specified period of time. In the meantime, money is often referred as the income of the business and on the other hand budgets provides a guideline for any expenditure and increase the shareholders wealth and owners interest in terms of providing a standard service for the business to stand creditable. â€Å"The budget is like an airline Pilot’s flight plan; it sets out in figures where to steer in order to reach a given objective† Fenton, Lawrence, Fowler, Norman A., Parkinson, Geoff. Without a clear budget in mind, the business would not achieve the targeted return or perhaps maximised return required by the owner of the business since it cannot identify the risks and costs involved in its future trend. â€Å"The process of budgeting is considered to be a valuable control tool in the hospitality industry†. The primary concept and as stated before, hospitality industry is an operation establishment that offers short-term paid lodging to mostly travellers, tourists and other people. This is the traditional and main or common idea of people when they hear the term hotel. In the earlier days, hotels services were limited, such as a bed and its complete bedding, a locker, a small table – most of the time side table, and a washstand that includes bathroom and other comfort facilities. Additional features include telephone service, television (cable TV), and other necessary yet basic things like coffee or tea making accessories. In addition from the extended line of facilities and services, hotels also include some other special operations. At present time, the services provide by hotel has extended far more then their core business and presently hotels are offering events, banqueting and conference services. Most commonly hotels are said to be service-oriented. The identity of a hotel is based on the service particularly on the quality and overall operational standards. The presence of a hotel classification based on stars rating system. 3.2 Why Budgeting in Hospitality Industry? The use of budget and budgetary control is now a vital part of the Hospitality industry accounting and should then be use as a benchmark to measure their performance as well setting up their financial target. â€Å"The budgeting process is often used not only to plan ahead, but also for target setting and raising individual performance.† Adams, Debra. Hotel business alone is continuously growing in the 21st century. â€Å"The UK hotel market was valued at  £14bn in 2006, having an increased by 28.9% since 2002†. This industry comprises hotels and other accommodations, restaurants, fast food retail, bars, and catering. In order to sustain in this competitive market or to perform as a successful key player, any hotel industry must adopt budgeting; hence this will assist the management to plan ahead for their future target. â€Å"Budgeting is planning. In order to make meaningful decisions about the future a manager must look ahead. One way to look ahead is to prepare budget or forecast†. Gareth Owen (1998) has explained budgetary process in hotel business by drawing a budgetary cycle. Environmental Influences audit Internal resources audit Actual result Master Budget Departmental Budget Strategic Plan (3-7) years Annual Business plan Long term Strategic Gap Short term Operational gap (Accounting for Hospitality Tourism leisure Auth: Gereth Owen Second edition P: 297) The author has explained the overall planning cycle a top down process and for a long term objectives should determine any short term activity that has a significant impact in operational process. A strong hand in controlling their daily operation; for instance what is done from minute to minute, hour by hour and day to day will have a direct impact on long term plans. On the other hand controlling in any short term activities will directly influence in any long term objective. Therefore long terms aim or objective needs support from short term objective. There are several kinds of budgets are employed in hospitality establishment. For instance Capital Budget, Operating Budget, Master Budget, Departmental Budget, Fixed Budget, Flexible Budget. Each of these different kinds of budget comprise of many other type. 3.3 Budgetary process The process of budgetary practices in a hotel starts with the departmental budget, the consequence behind that is a departmental budget will give overall cost related to the many parts of the hotel for instance a house profit cannot be estimated without knowing the cost associated with department like housekeeping, valet, repairs and maintenance, room service reception etc. Also cash budget cannot be prepared without the knowledge of departmental revenue and expense hence the overall cost of the hotel. Departmental budget is probably the most difficult to prepare after the sales budget and involve a lot of manpower and moreover time consuming. The departmental budgeting process can be summarised in four steps. Assign a task for the department managers to gather information such as revenue, cost and expenditure. Analyse the past trend and estimate any revenue generated by the revenue centres like Brassiere, Banqueting, Restaurant, Front Office (reception), business centre, room service. Subtracts any expenditure from the estimated revenue related to the department. Finalise the information with the department managers before combining into one report At this point all the expenses and revenue should be combined with a detail report of explanation for the budgeted cost and revenue for that specific period, the department manager will have to decide whether this budget is feasible over that period or not, once this has been approved by the D.O.F it will then be combined in the Hotel Master Budget. Once the departmental budget has been established its time to prepare the cash budget, this will help the management to see the detail view of their cash inflows and outflows and will enable to plan a head for any expenditure. In today’s financial world almost every company adopt a cash budget as its help the management making decision about their future abilities for paying any debt as well as expenditure. Having discussed the budgetary process, many hotel industries uses more advanced, reliable techniques in addition to budgetary process to clarify any last minute adjustment prior to the budgetary period another word forecast is an updated version of the final budget. Forecasting is mainly use in budgeting and it also could be applicable to many other aspects in the industry. â€Å"A more accurate forecasting of room occupancy rates would facilitate strategic planning and enhance the decision-making procedures of hotel management companies† Forecasting is normally done in monthly basis prior to the beginning of the month, many company has more frequent forecasting policy. Two most commonly use forecasting method is the â€Å"moving average† and â€Å"multiple regressions† and this process is normally carried out by the finance department of any hotel. In Marriott, the hotel and its management start to prepare the budget in middle of the year for the upcoming next one year. The officers and members of the top level finance management are the ones responsible for the completion of the most appropriate and inclusive yearly budget. The hotel uses a bottom up approach budgeting system another word â€Å"participative budgeting method†. Participative budgeting involves employee’s participation in preparation of the budgeting at various level of organisational aspect, even though the final decision is made by the top level management. Participative budgeting gives employee an excellent opportunity to take the owner ship of their own budget document and motivation to meet the target. â€Å"A budgeting system in which all budget holders are given the opportunity to participate in setting their own budgets†. In this method all the managers are responsible for preparing their own departmental budget with the assistant of a finance manager. The departmental managers normally start preparing the budget in the month of July based on past trend, the managers will look ahead for the whole year projected expense like wages and salaries, any fixed and variable cost like labour cost and then calculate the required profit by the owner. The managers will then evaluate the budget inside-out to clarify is it practical? Is it reachable? The finance manager will then put forward their draft budget to upper level finance management for approval. Once this has been approved by the Director of Finance, general manager and the executive team it will then unite in their master budget and finally a copy of the Master budget will be sent to their regional office for approved by the Area director of finance. Marriott previously used a software package for helping the departmental manager preparing the budget which no longer supported and exchanged with the idea of using Excel spread shit Template. This template helps the manager whose are not very budget educated and has a limited understanding of budgeting concept. After end of each month the hotel publish an internal PL (Profit and Loss account) report for the departments to evaluate the performance. The department head will be asked to critique on their result to the director of finance (DOF) and DOF finally create a critique report which will be reviewed by the regional office. The following discussion is an example of Marriott Hotel Master Budget for a year. However, it is noted that specific figures are altered for the purposes of corporate confidentiality. Please refer to a copy of the Master budget in Appendix I Figure 1.1 is the detailed presentation of the hotel’s revenue target for the year 2006. As seen on the records, the room sales have a considerable portion in the total revenue because of the fact that this is the core of their entire business operations. This figure has been compared with the budget of the previous year 2005. Basing on the figures obtained from the comparison, the total room revenue significantly increased over12-month’s period. Depending on the upcoming business, the hotel management set this target for example, if any major function taking place in the month of August during the summer particularly this year, they then increase the target for the profit and revenue compared with the previous year. The total number of room sales revenue holds 25.44% share in the total sales. In this particular hotel, we can also see that they make the most revenue from the banqueting service although the room sales are their core business. The banqueting service has a share of 63.21% of the total sales. Meanwhile, the total Food and Beverage sales revenue has a significant impact in the hotel business. As a primary section of the entire hospitality industry, it plays a significant role in any hotel industry business. After determining the target for the total revenue of the hotel, the officers and members of the top level finance management who is in control of the overall budgeting process will start to look into the hotel’s expenses and wages. The department head will be asked to gather the needed information and come up with the numbers based on past business trends and experiences. The finance director will then discuss and undergo further clarifications with the department head before approving a unified master budget. In Figure 1.2, figures show the breakdown of all the expenses. The General Admin cost mainly consisted of the Directors’ remuneration and other hotel general expense including Directors’ Parks. From the data presented, it shows that this is one of their main expenses accounting to 32.42% of the total expense. Repairs Maintenance is also a major cost centre. This is due to the fact that it takes off a great amount of the hotel’s profit especially in the case of providing finances in fixing and repairing hotel equipment and facilities. Meanwhile, Sales marketing expenses are mainly accounted to finance hotel’s advertising campaign to promote their business and how to develop their services. On the case of Advertising, it is fixed over the whole year but could be changed depending on the business. Lastly, Figure 1.3 gives an itemized breakdown of the payroll expense including rooms, food and beverages, and other departments. The Food and beverage section employs the biggest number of people. As an important part of the hotel and its entire operations, it needs a great number of manpower to provide services to the hotel clients. The changes in the wages are brought about by trends affecting the whole hotel business operations. After determining all the expenses and the sales target, the officers and members of the top level finance management will then subtract the hotel expenses from the revenue figure to finalize the targeted profit figure. A monthly forecast takes place at the beginning of each month in addition to their quarterly forecast. For example in their 2008 budget they will have a monthly forecast for the month of January as well an advance forecast for the up coming next three month to see if there is any rapid movements in the current trend and perform any last minute adjustment. A forecast can be described as a latest update for the operating budget where a budget is a permanent financial planning for the year. A forecast is not expected to balance with their budget figures as they are flexible in terms of their use and can be changed to meet the demand of the business. 3.4 Issues on Budgeting It is argued that budgeting is considered as an â€Å"old system of control† (Malmi, 2001) or a â€Å"traditional† management accounting (MA) technique (Burns and Yazdifar, 2001). Moreover, it has weaknesses and pitfalls particularly in its entire process (Cruz, 2007). Budgets are prepared on the base of some known factor as well as unknown factor which really means making a future plan just by predicting the possible future business. Budgets preparation also requires disclosing company’s financial information which could be use by the competitor such as their financial performance result. Moreover any surplus in the budget could lead to unnecessary spending; for instance if an expenditure budgets is overvalued then there might be a possibility to find ways to spend those extra fund. There are so many limiting factors in budget and this has been criticised by many individual in the past. Following are the few criticism extracted from the â€Å"Management accounting-Performance evaluation book. Budgets are a commitment. They therefore act as a constraint on doing anything different. Traditional budget are seen as a mechanism for top down control by senior management. Traditional budget restrict flexibility Budget reinforces barriers between department† During the interview with a Finance manager from Marriott hotel, the researcher has found out some specific problem that a manager encounter when preparing the budget which conclude a bad performance in their actual outcome. It was explained that why a manager or hotel don’t meet their budget could be subject to preparing a budget that is realistically unsuitable. Following are the highlighted points that came up during the interview. Unrealistic / too optimistic: If the budget has been prepared by a senior level management based on their own assumption, might not be realistic or acceptable by a lower level manager and could even result a failure to meet the target. A departmental manager will have a better understanding of their target for the specified period rather then being too optimistic about the goal set by the senior managers. Over estimate/ under estimate: A manager tends to make the common mistake when preparing the budget by either over estimating or underestimating the budget. From a budgeting point of view the both issues are identified as a bad influence. Not much participation from the bottom level management: Sometime when preparing the budget becomes sort of an empowering issue and the senior level management ignore the fact of participation by a manager whom it will be assigned. On the other hand a lower level manager might not be interested to add any comment on their budget due to lack of understanding in this area. Poor planning: A poor planning could really effect any budgeting; therefore use of proper time management is very important when preparing the budget. Use of past trend: comparing the past trend result will give them more accurate information whether the set target will be achievable or not or anything particular they need to look at, compare to previous year result. Communication gap: lack of communication between top level management and bottom level management. Despite the first interview with a finance manager, the researcher has also interviewed a top level finance manager, who discussed the issues by putting them into two groups. This could be as follows. Two Groups: 1. External Issue 2. Internal Issue 3.4.1 External issues Unfortunate event (for instance natural disaster): A sudden natural disaster or any unfortunate tragic event could significantly affect the budget for any fiscal year. Changes in government rules and regulation: Any changes in government law for instance health and safety issue or maybe increase in taxation might cause a review of the budget and to carry out a review process will cost more time and money. 3.4.2 Internal issues Hotel renovation: This is a practical example even the researcher has came across during working for the Marriott hotel, the researcher has found out delays occurring through out the life time of the renovation could result to many changes in their budget and loss of revenue and as the hotel funds are limited it is very difficult for the management to tackle this kind of situation. In relation to the bottom level management following are the major concern Lack of understanding Not knowing the operation properly Communication across department ( Example CB) It was identified by the management that the most difficult part of a budget in any hotel establishment is the sales budget. Prior to conclude any figure in the sales budget a forecast should be done. Consequently the forecast number of room sales will give an idea of the cost related to the budget and the management will have a clear picture of different type of cost such as variable and semi fixed cost. One of the major facts that will influence in the forecast for the sales is called as limiting factor also known as â€Å"principal budget factor. This means an additional increase in the sales volume will almost be impossible; for instance the number of rooms available is fixed and therefore the management cannot sell any more then what is available. This has left them with no choice for any additional sale except an increase in the room price; as a consequence they must make sure that they are in line with a hundred percent occupancy rate during the festive season or if possible most of the time during the year. Same issues also influence their restaurant budget such as fixed number of seats available in their restaurant and not able to accommodate any extra guest and this may well result in loss of any potential sales as they cannot increase the seating capacity of the restaurant. There are several kinds of limiting factor can be found in the hospitality industry. According to â€Å"Richard Kotas and Michael Conlan† such limiting factors are like insufficient capital, shortage of efficient labour, management policy, consumer demand. 3.5 Budgetary behaviour and employee motivation It is found that different aspects of budget/ budgeting can affect motivation of employees. â€Å"Kenis (1979) believed that a â€Å"tight but attainable† budget approach is the most effective way to motivate managers to perform better†. â€Å"The budget may be set as a target that management are motivated to meet, a realistic forecast of the likely outcome, or some combination of these goals. Hofstede and other have suggested that the target must be accepted by the budget holder, and this would usually be achieved with a bottom up or interactive approach† Collier, p., Gregory. Chris Argyris (1952-1953) has indentified that â€Å"budgets and budgeting can be related to at least four human relation problems: First, budgets pressure tends to unite the employees against management, and tends to place factory supervisor under tension. Second, the finance staff can obtain feelings of success only by finding fault with factory people. Third, the use of budget as ‘needlers’ by top management tends to make the factory supervisor to see only the problems of their own department. Finally, supervisor use budget as a way of expressing their own patterns of leader ship† Further, to be able to understand the level of such effect, it is essential to include specific organizational or employee factors in the analysis. For example, not enough time to educate department manager’s on the subject of budget and without a clear understanding they are allowed to operate their own department by themselves even though there is substantial training for budget is necessary, Therefore, what is needed is a planned training schedule for managers and employee (where required) for budget rather then holding inspirational presentation or seminars. â€Å"Swieringa and Moncur (1975) found that greater participation in the budget-setting process increases the quality of budgets – in other words, that there is a direct benefit of budgetary participation on subordinates behavior†. The absence of the â€Å"right† environment is the root causes of many budgeting issue specially those one relate to employee motivation. In many companies unit managers are acting like Gods because what they say is what would employees are intended to do and Even though at the end of budget preparing process â€Å"Is there any reactions?†, â€Å"is there any question or suggestion?† in most cases its seems like a bit of an empowering issue like a teacher is giving out the homework to the student. Budget matters are worst. Managers are always allowed to contribute