Laughter & Nutrition ( Creating Healing Environments) Assignment

Laughter & Nutrition ( Creating Healing Environments) - Assignment Example This video was relevant because it presented a soothing and comical approach to handling troubles of a person. It showed that the things that the individuals not in the video thought were so sad or wrong could not be so bad. They eventually found relief after thinking that they had been experiencing a horrible time. It shows that everything doesn’t have to be so gloomy even in places where gloom is prevalent. The context of the funny video resonated with the stressful experiences of the individuals I was helping to deal with stress. Eventually, they could identify with it and laugh and things unfolded. The video presented an example of coping humor. It has therapeutic capabilities of making people release their tensions and face situations more bravely and relaxed (Dossey and Keegan, 2012). The grass-fed beef is a food that is rich in antioxidants, Vitamins C, E and beta carotene. This is a better alternative from grain-fed beef because it is lower in fat and richer in Omega-3. Dossey and Keegan (2012) assert that foods rich in essential fatty acids, antioxidants and vitamins reduce the stress responses. Grass-fed beef contains these components and thus appropriate for consumption in the case. It can be prepared by frying. Preparation and cooking involves making small cuts of the beef, heating a pan containing a small amount of oil, seasoning with ingredients such as garlic and finally heating until the beef pieces are brown and cooked. The use of humor to relieve the embarrassment and tension that the recovery nurse faced shows the significant potential of handling of dealing with panic and confusion. The nurse finally recovered and did everything as required. This shows that a stressed person can cope well when he receives relief from his/her troubles. Pressure and increased demands to act in a certain way without errors can cause a person to fail. When this pressure is eliminates, as in the case of using a spoof of Justin Timberlakes

Taxation Assignment Example | Topics and Well Written Essays - 1500 words

Taxation - Assignment Example Whether someone is employed or self employed depends upon the terms and conditions of relevant engagement. The tax and National Insurance contributions (NICs) rules do, however have special rules that apply to certain special categories of workers in certain circumstances. If you work for someone else it is important to know whether you are working for that person in employed capacity or in a self- employed capacity as an independent contractor.† (HMRC)ii Self employed taxpayers have the advantage of claiming wide range of expenses against the receipts of self employment services. â€Å"The decision to become self employed can also be affected by tax system.†(David G Blanch flower and Chris Shad forth)iii There is also an advantage of payment of income tax by instalments as against taxes being withheld by the employer under the PAYE scheme. It becomes extremely difficult in many cases to distinguish between self employment status and employee status of a tax payer. Whene ver any taxpayer is working on part time basis with more than one entity it is always the desire of HMRC to consider the tax payer under the employee status. This is because of easy and quick collection of taxes and NI under PAYE scheme on an income where only limited range of expenses can be claimed and thus providing higher amount of taxes. In fact these are the nature of activities of the taxpayer that decide the status of the tax payer. If there exists a contract of services then it is easy to consider taxpayer as an employee of the entity with whom the contract has been executed to render the services. But when such contracts exist for more than one entity the taxpayer would be treated as self employed rendering services to a number of entities. What will happen when there is no such contract? Under such conditions the issue is decided on basis of certain criteria. The main criteria are control over the performance of activities, fixidity of payment of remuneration even when th e entity is not earning, ownership of equipments used by the taxpayer during the performance of the duties, and exclusivity of providing services to one entity among other considerations. In our case Sam is now providing services exclusively to West London Company, and that is why HMRC wants tax him under the status of an employee and not under the status of as a self employed person. When you are not your own master and control of your activities and the performance is guided by the person providing you the remuneration, the status of the taxpayer is treated as an employee of the person providing him/ her the remuneration. â€Å"You are responsible for your own taxes and NI contributions† (Directgov)iv In the case of Sam his activities are now completely controlled by West London Company. Company is providing a fixed monthly remuneration of ?7500 even though he is operating from home. At the same time company is also providing him access to a desk, telephone, computer, and a lso stationery in the office. No reimbursement of expenses is allowed under the arrangement as the remuneration is fixed at ?7500 per month. There is exclusivity as Sam is also not providing services to any other entity or client. It should be noted that employment income is taxed on the basis of receipt of remuneration and not on accrual or earned basis which is applied when the taxpayer’

Laughter & Nutrition ( Creating Healing Environments) Assignment

Laughter & Nutrition ( Creating Healing Environments) - Assignment Example This video was relevant because it presented a soothing and comical approach to handling troubles of a person. It showed that the things that the individuals not in the video thought were so sad or wrong could not be so bad. They eventually found relief after thinking that they had been experiencing a horrible time. It shows that everything doesn’t have to be so gloomy even in places where gloom is prevalent. The context of the funny video resonated with the stressful experiences of the individuals I was helping to deal with stress. Eventually, they could identify with it and laugh and things unfolded. The video presented an example of coping humor. It has therapeutic capabilities of making people release their tensions and face situations more bravely and relaxed (Dossey and Keegan, 2012). The grass-fed beef is a food that is rich in antioxidants, Vitamins C, E and beta carotene. This is a better alternative from grain-fed beef because it is lower in fat and richer in Omega-3. Dossey and Keegan (2012) assert that foods rich in essential fatty acids, antioxidants and vitamins reduce the stress responses. Grass-fed beef contains these components and thus appropriate for consumption in the case. It can be prepared by frying. Preparation and cooking involves making small cuts of the beef, heating a pan containing a small amount of oil, seasoning with ingredients such as garlic and finally heating until the beef pieces are brown and cooked. The use of humor to relieve the embarrassment and tension that the recovery nurse faced shows the significant potential of handling of dealing with panic and confusion. The nurse finally recovered and did everything as required. This shows that a stressed person can cope well when he receives relief from his/her troubles. Pressure and increased demands to act in a certain way without errors can cause a person to fail. When this pressure is eliminates, as in the case of using a spoof of Justin Timberlakes

Sapporo beer Essay Example for Free

Sapporo beer Essay Japan’s Sapporo Holdings said on Thursday it would enter the Vietnamese market by taking a 65 percent stake in a beer joint venture with Vietnam National Tobacco Corp to tap its fast-growing market. It marks the first major overseas expansion in three years by Sapporo, the smallest of Japan’s four major brewers, as bigger rivals Kirin and Suntory have been aggressively snapping up overseas businesses to grow beyond a shrinking domestic market. â€Å"Vietnam is Asia’s third-largest beer market after China and Japan and this is a fast-growing market,† said Tatsuya Komatsu, a Sapporo spokesman. The company will acquire a 50 percent stake in the venture from Danish brewer Carlsberg and 15 percent from Vietnam National Tobacco for a total of $25. 4 million. The joint venture will build a beer factory in Vietnam and is scheduled to startselling Sapporo brand beer in early 2012, it said in a statement. The venture aims for sales in 2019 of 150,000 kilolitres or $128 million. Sapporo said it will actively seek further acquisition opportunities to enlarge itsoverseas business, which now accounts for less than 10 percent of its revenues. Sapporo, the maker of Yebisu brand beer, acquired Canadian brewer Sleeman in 2006 for 30 billion yen ($340 million), but has been overshadowed by Kirin and Suntory in overseas expansion. Kirin has spent $1. 5 billion in the past two years to buy Australia’s National Foods and Dairy Farmers and $2. 8 billion to take full ownership of Australia’s No. 2 beer maker Lion Nathan. It also acquired a 49 percent stake in the Philippines’ San Miguel Brewery for $1. 4 billion. Asahi Breweries, locked in a fierce battle with Kirin for No. 1 slot in Japan’s beer market, said recently it could spend up to 400 billion yen ($4. 6 billion) on acquisitions over the next few years, with an eye on Asian markets. The Japanese brewers have been scrambling to diversify their products and geographic reach to reduce their reliance on the domestic beer market, which has lost 15 percent in volume in the past decade as the economy sputters and the population shrinks. HA NOI — The Japanese beer maker Sapporo Holdings plans to enter the domestic market from early 2012 through the purchase of a majority stake in Kronenbourg Viet Nam Ltd. Sapporo Holdings said it would buy a 65 per cent stake for about US$23 million in Kronenbourg Viet Nam, which is equally owned by Carlsberg Brewery A/S and the Viet Nam National Tobacco Corp (Vinataba). After the deal closes, which is due in January next year, a joint venture betweenSapporo Holdings and Vinataba will be set up with the latter holding 35 per cent of the joint venture’s stake. At that time, Kronenbourg Viet Nam will change its name into Sapporo Viet Nam Ltd. Sapporo said the joint venture would begin construction on a new plant on the outskirts of HCM City. The plant is scheduled to begin operations from 2012. Sapporo expects to earn a turnover of roughly $115 million within a decade from the Vietnamese market, with a predicted annual growth rate of more than 10 per cent for years to come. The joint venture has targeted a market share of roughly 3 per cent in Viet Nam by 2019. Sapporo also has plans to export beer produced in Japan to Viet Nam. The Japanese beer maker decided to expand its business in other Asian countries in a move to offset declining beer sales in Japan due to a shrinking population and a gloomy economic outlook. — VNS In 2010 , Sapporo has arrived in Vietnam and established Sapporo Vietnam Co. ( a joint venture between Tobacco Corporation Vietnam ( VINATABA ) and JSC Sapporo Holdings Ltd. for a total contribution from Japan 71 % ) . 11/ 2011, the Sapporo Factory in Long An Vietnam was officially put into operation . The plant has production capacity of 40 million liters / year , but to meet the goal of becoming a major production base for Southeast Asian beer market capacity will be increased gradually over the period 2015 to reach 100 million liters / year and in 2019 will reach 150 million liters / year . 4/2012 , Sapporo official launch sales activities . Sapporo time in more than 4,000 retail stores , restaurants , hotels, mainly in Vietnam . Sapporo has now launched 4 product lines premium beer : Sapporo Premium Beer Bottle 330 ml , 330 ml cans of beer Sapporo Premium , Sapporo Premium Beer 650 ml silver cans and beer Sapporo Premium 20L . In particular , products Can Silver ( silver cans ) is a typical representative of elegance and luxury of Sapporo Premium Beer . This product has a higher alcohol content than other types a bit , with a large capacity and a unique design that Sapporo beer can only be Sapporo is the only beer company in the world combined study of barley and hops to produce a formula to create the most perfect beer . Based on these studies , the Sapporo today have developed a new barley varieties better and Vietnam Sapporo Factory is also used . When the Vietnam market , to be able to produce beers with similar quality beers produced in Japan and in accordance with consumer tastes here , Sapporo choose the most appropriate type of yeast in 1000 different yeast species from the research Center of Sapporo in Japan . After Japan and Canada , Vietnam is the place where Sapporo beer factory and expect this will become the manufacturing center of the Southeast Asian market . Because Vietnam is the third largest beer market in Asia , the turnover of 3 billion liters of beer in 2020 and expected to double . Sapporo Vietnam not only passionate creative challenges overcome and the framework of the usual practice , but also to share the moments of happiness and joy winning hand. Thats why Sapporo Premium market presence in Vietnam as a premium beer brand .

The Negative Impacts Of Cruise Tourism Tourism Essay

The Negative Impacts Of Cruise Tourism Tourism Essay 1. Introduction Nowadays, cruise tourism plays an important role in the tourism industry. Cruise ships become newer, larger and more comfortable so that nearly every need of the customers can be satisfied on the high seas. Capabilities like theaters, cinemas, fitness clubs, discotheques, casinos, tennis courts and many others are common on most modern cruise ships. Moreover, that most of the named activities are already included in the price. Thereby the ships beat about all the seven oceans to the most beautiful places on earth like for instance the Caribbean. But all these glorious sounding features involve several negative environmental problems. Cruise ships contaminate the seas with tons of waste and sewage which causes decreases of biodiversity, coral reefs and of course the water quality. Mass tourism harms and destroys ecological systems like beaches and reefs. This examination is about the impacts of cruise tourism to the environment and contingencies how to make cruise tourism more sustain able. 2. Utilization of resources Cruise tourism requires an abundance of resources and produces quantities of waste. A typical Caribbean cruise ship produces about 50tons of waste, 7.5 million liter potable water, 800.000 liter wastewater and 130.000 liter oleiferous water. Approximately 75% of all produced wastewater are caused by cruise ships. Between 1993 and 1998 over 100 cases of marine pollutions were investigated in the Caribbean. The estimate number of unknown cases might exceed this number many times over because the disposal of wastewater takes place in aquatic environments where environmental pollution is permitted on payment of a fee. Furthermore the cruise industry requires a convenient super- and infrastructure at their destinations which often overwhelms the financial capability of the regions and causes a dependency to the cruise tourism. 3. General information about the impact of the cruise tourism industry The entire tourism industry has positive as well as negative impacts on the economy, the culture and the environment. Thereby the cruise industry is no exception. Being an in Niche market the cruise industrys impact is higher-than average. By establishing more than 450,000 employments with salaries of 15 billion US-Dollars in the whole and a turnover of some billion dollars above all the cruise industry in the USA has a great impact on the economy. Furthermore a big impact on the governments revenues and expenditures is notable. The revenues of local governments consist like following: Taxes paid on turnovers by cruise passenger, the crew and the cruise line Temporarily taxes on accommodations that are paid by passengers Revenues in fees paid by passengers as well as by the cruise line, including fees for calling at a port, cleaning and other expenditures on a harbor Fees for recycling and the use of water Fees for passengers, including admission charge and payments for medical provision Tax payment of companies which distribute products and services to cruise lines passengers taxes paid by enterprises Operational costs on- site Secondary or indirect tax revenues like payment of property tax by employees of the cruise lines and their families 4. Possibilities to create sustainable cruise tourism The Cruise tourism encompasses different segments and sub segments. Aspects of sustainability in the sense of ecological sustainability play in most of the sub-segments of cruise tourism a more or less important role. All indications are that the cruise industry, in its own interest, tries to eliminate these negative impacts as fast as possible. Potential Reasons, as the fact that one of the most important subareas of cruise industry, the Caribbean, cannot comply the conception of sustainable tourism in the sense of the definition of sustainability mentioned in the Bruntland Report, have to be searched on the academic and socio-cultural level. To find concrete evidence on these levels seems to be difficult. Although the cruise tourism initiate doubtless economical impulses on the destinations, the essentially effects on the long term local development remain to be unrealized. The relation between costs and benefits on the environmental level as well as on the socio- cultural level seems to be unbalanced what a disadvantage of the destinations is. A quantification of this context owes. With the undersigning of a pioneering nature protection agreement on January 15th 2008, re-experienced the 12-month collaboration of Conservation International, the tourism agency of Cozumel, and the Florida-Caribbean Cruise Association its climax. Cruise industry representatives from the government, private enterprise association and cruise ship association were part of this contract. With the undersigning of this arrangement the contractual partners originated a significant nature conservancy initiative which should help to protect the vulnerable biodiversity of the most popular cruise destination on earth Cozumel, Mexico. In the year 2006 the island employed about 1000 workers for cruise ships, which brought an estimate number of 2.6 million cruise passengers to Cozumel. During peak times up to nine cruise ships with over 10.000 tourists reach the islands harbor daily. The rapid growing of the cruise tourism industry led to a heavy burden for the environment. The agreement composes the fundament for sustainable cruise tourism which will be achieved with the following projects: The creation of more awareness for environmental problems among the cruise tourists, tour operators and within the local community Improvement of the infrastructure of the island (especially the transportation- and waste-management) Increased security for the coral reef Indemnity of the strict observance of current laws These projects were developed during a range of workshops by groups of different stakeholders. Hereby over 80 leading representatives of the cruise tourism were brought together in order to pinpoint important environmental aspects and to achieve a common accomplishment for these projects. This common planning process is worldwide the first of its kind in the cruise tourism. Therefore Cozumel is the only cruise ship destination which helps to prevent its nature and biodiversity. Leading representatives of the cruise tourism established the so-called Stewardship Working Group which is supposed to implement objectives mentioned in the environment protection agreement. Following objectives are on the agenda: Every cruise ship passenger will see a 30 second information-movie in which he will appealed to handle sustainable in order to protect the nature In a photo exhibition, nearby the landing stage, the passengers will see the unspoilt districts of the island All tour-boats on the island have their own recycling system In the next step the representatives will evolve awareness campaigns which involve not only the cruise tourists but also the tour operator and hosts. Approximately over 500.000 cruise tourists will be involved in such campaigns. 5. Particular sensitive sea area The cruise industry will be confronted with several challenges related to environmental issues in the future. These challenges relate to the activities in the oceans, especially in and around important nature protection areas. The international Maritime Organization (IMO) recognized that issue and initiated counteractions, the so called Particular Sensitive Sea Areas (PSSA). At present there exist 11 PSSAs. The effective guidelines of these areas commit all the governments of the IMO member- states to ensure that cruise lines which drive under their flag have to keep the methods of protection. The following 11 PSSAs were arranged: The Great Barrier Reef, Australia (1990) The Sabana-Camagà ¼ey Archipelago, Cuba (1996) The Malpelo Island, Colombia (2002) The Sea around the Florida Keys (2002) The Wadden Sea, Denmark, Norway, Germanys (2002) The Paracas National Reserve, Peru (2003) The western European Waters (2004) Enlargement of the existing PSSA of the Great Barrier Reef including the Torres Strait Islands (2005) The Canary Islands, Spain (2005) The Galapagos Archipelago, Ecuador (2005) The Baltic Sea, Denmark, Estonia, Finland, Germany, Latvia, Lithuania, Poland and Sweden (2005) The MARPOL Convention arranges three complementary methods for the contamination management: Reduction of waste products, Recycling and disposal of waste. With the agreement of the MARPOL Convention a cruise ship can convert its waste and dispose it on its own as well as leave the waste on a harbor for disposal either by store it, burn it or recycle it. 6. Studies and scientific literature In the more recent past only a small number of studies concerning the environmental impact of the cruise industry existed. For a considerable time a wide range of articles, reports, books, campaigns and websites occurred. The most informative subscription are scientific works (Cruise Ship Tourism, 2006, CABI), which interpret the concrete impacts of the cruise industry to the environment. The most considered researches were published by Ross Dowling and Ross Klein (Cruise Ship Blues The Underside of the Cruise Industry, 2002, and Cruise Ship Squeeze The New Pirates of the Seven Seas, 2005, New Society Publishers). Furthermore, Klein also operates to websites (www.cruisejunkie.com and www.cruiseresearch.org) where the visitor can find a varies number of resources like detailed lists of diseases, cancellations, suicides, passengers who fell overboard, powertrain problems, environmental incidents, health issues and many more. Between 2002 and 2006 over one thousand facts were collected. 7. Conclusion Although the cruise tourism has a huge negative impact on the environment there are still no homogenous regulations or laws to protect the ecological system. Even if some regions established such laws, regulations and awareness campaigns there are still huge areas of freedom to act in an environmentally harmful way. Due to the magnitude of the seas the direct environmental impacts are not clearly recognizable in a short time but they cause long-term damages. The new cruise ships which are bigger than ever before and the increasing demand in this tourism branch wont help to come to grips with this problem. In terms of achieving sustainable tourism it is, therefore, a sub-sector within which socio-economic, cultural and environmental considerations need to be continually analyzed, addressed and monitored. However, decision-makers in cruise tourism destinations, particularly those outside North America, need to work closely with operators to facilitate both integrated waste management and intergenerational and intra-societal equity rather than merely accept the prospect of short-term economic gain.

Jane Eyre vs House of Mirth Lily Essays -- essays papers

Jane Eyre vs House of Mirth Lily The novels, Jane Eyre, by Charlotte Bronte, and House of Mirth, by Edith Wharton, contain many similarities and differences of which I will discuss in this essay. The focus will be on the main characters of each book, Jane Eyre, and Lily Bart and will include important points and ideas demonstrated in these novels. To begin, Jane, from Charlotte Bronte’s novel, Jane Eyre, was an orphan who was raised by an upper-class family who resented her and did not want her, therefore torturing, abusing, and treating her as someone at a status even lower than the servants. As a child, she knows that her status is awkward and even later on, as a grown woman, she is considered a second class citizen simply because of her sex. Further into the novel, once she has become the governess at Thornfield, the social status put upon her is inferior to Rochester and others of high class. She is forced into this social standing despite the fact that she is expected to display the manners and education of an upper-class woman. In comparison, Lily, of Wharton’s novel, House of Mirth, was raised in a very prestigious, well-to-do family and grows up to be one of New York’s most eligible socialites. As an irresponsible, uncontrollable gambler, Lily tends not to worry, nor give her bad habit a second thought because she is under the impression that her â€Å"out of reach† way of life and her elite circle of friends will be her protection from the consequences that her actions may bring. However, the novel takes a turn and Lily’s compulsive gambling is discovered, resulting in being cut off financially by her family and being cast out by her peers. For the first time in her life, now poor and alone, she must... ...from one another and as a result, grew up with different values and senses for what was truly important in life and what was truly necessary to survive. Jane emerged from a strict, abusive upbringing, into a well-rounded, strong-minded, responsible, and dedicated adult who triumphed in the end. Lily suffered a fate that she almost seemed destined for. Lily shares her name with a common flower. This fact may contain an aspect of symbolism in that like a dying flower, Lily’s character gradually begins to â€Å"wilt† as the novel goes on. Even her last name, Bart, shows symbolism in that it contains the word â€Å"art† which may imply something about the materialistic world that she tries to be a part of. Interestingly, and perhaps most symbolic, is the fact that the lily is the â€Å"flower of death†, an outcome that her whirlwind, uptight, unrealistic life inevitably led her to.

The Glass Menagerie - Amanda Wingfield Essay -- English Literature

The Glass Menagerie - Amanda Wingfield If there is a signature character type that marks Tennessee -Williams’s dramatic work, it is undeniably that of the faded Southern belle. Amanda is a clear representative of this type. In general, a Tennessee Williams faded belle is from a prominent Southern family, has received a traditional upbringing, and has suffered a reversal of economic and social fortune at some point in her life. Like Amanda, these women all have a hard time coming to terms with their new status in society—and indeed, with modern society in general, which disregards the social distinctions that they were taught to value. Their relationships with men and their families are turbulent, and they staunchly defend the values of their past. As with Amanda, their maintenance of genteel manners in very ungenteel surroundings can appear tragic, comic, or downright grotesque. Amanda is the play’s most extroverted and theatrical character, and one of modern American drama’s most coveted female roles (the acclaimed stage actress Laurette Taylor came out of semi-retirement to play the role in the original production, and a number of legendary actresses, including Jessica Tandy, have since taken on the role). Amanda’s constant nagging of Tom and her refusal to see Laura for who she really is are certainly reprehensible, but Amanda also reveals a willingness to sacrifice for her loved ones that is in many ways unparalleled in the play. She subjects herself to the humiliating drudgery of subscription sales in order to enhance Laura’s marriage prospects, without ever uttering so much as a word of complaint. The safest conclusion to draw is that Amanda is not evil but is deeply flawed. In fact, her flaws a... ...r we will see that she is afraid of what will happen to a young girl of Laura’s position who is not married. Thus, Amanda’s emotions are mixed at present but will become clearer as the play progresses. Note how Amanda plays the revelation scene for all its theatrical effect. This is also a part of her character and prepares us for her giddy actions when the gentleman caller comes. One of Amanda’s admirable qualities is her determination. Once she has set her mind to a task, she goes about it with a determination that neither of her children possesses. It would be impossible to imagine either Tom or Laura dedicating themselves to a task with such complete zeal as does Amanda. It is, however, this dedication which makes her appear hateful to her children. It is as though both, especially Tom, were still youths whose every action had to be supervised.