Category: Uncategorized

Logistics and Operations Management

Name:

Institution:

Course:

Instructor:

Date:

Horsemeat Consumption in Europe

Over the recent years, horse meat has been a major problem in the United Kingdom. One major source originates from Northern America in places like Canada as well as Southern America in Mexico, Argentina and Brazil. The European horsemeat problem began when meat testing within Ireland proved that some beef products contained the equine DNA. This menace has spread across the European continent and in the process, entangling many distinguished brands, which result to timely product abandonment and therefore poor customer concerns by the relevant authorities as well as poor government investigations into the continent’s complex food dispensation chains.

Findings

Due to the ongoing European horsemeat contamination scandal, a good number of the beef supplies company executives are considering looking at their risks and uncertainties and on a regular basis. The horsemeat contamination in the beef lasagne is one example of the unexpected interference that occurs when the company executives ought to prepare themselves to handle. Economic pressures contribute to a larger percentage of the risks, which contribute to contaminations in the supply chains (Doeg, 2005 166). According to Humane Society International (2012), every year about one hundred thousand tonnes of horsemeat become imported to the European Union states and the origin of this meat is from the above countries. In addition to the large amounts of meat supplied to the European Union nations, about tens of thousands of this meat is slaughtered for human consumptions within the European Union itself. The Humane Society International (2012) has carried out studies over the issue of horsemeat in the European meat consumption market especially in three member states, which include France, Netherlands and Belgium where meat consumption is a normal phenomenon.

Sampling studies carried on beef lasagne in France, Belgium and Netherlands.

Beef Lasagne is an Italian flat dish, which is made by incorporating several ingredients and sauces into several layers and then baking the dish in an oven. This dish is an olden Italian meal, which is very delicious. The ingredients are made from pork and beef mixed with fresh pasta, creamy béchamel and Italian mozzarella. According to a sampling food survey conducted by the European Food Standards Agency over the wide spread of horsemeat in beef products, one of the products found to contain traces of more than one percent pig meat include Apetito Beef Lasagne (FSA, 2013). The Apetito Company in their defence state that they produce majority of beef lasagne just like any other company however, their beef products in most cases, are imported in large chunks or as whole muscles from their approved suppliers. They inspect their meat but do not carry out comprehensive analysis of the Bute found in the imported meat so as to detect traces of harmful substances (FSA, 2013). The sampling done of the beef lasagne was carried out in two phases and the results obtained proved that out of the 224 Apetito Beef Lasagne sampled in phase one, 214 contained more than one percent pig DNA or contain both pig and horse DNA (FSA, 2013). As for the second phase, the Apetito Beef Lasagne tested contained a threshold of more than one percent pig DNA but did not contain any horse DNA above the one percent threshold.

Also, a report by the Department for Environment, Food and Rural Affairs (2013) proved that there were undeclared traces of horse as well as pork DNA were found in meat products especially lasagne, beef burgers and Bolognaise, which are already readymade meat products that have been contaminated by horse meat as well as pork DNA. The European government and the related meat industries are conducting a large scale and nationwide meat testing to determine the problem. Each and every year, beef lasagne, which contains traces of horsemeat, is being delivered to France, Netherlands and Belgium in large numbers, which are more than ten thousand tones. In most cases, most of the livestock slaughtered are not bred in France, Netherlands and Belgium. According to Humane Society International (2012 1), not all the livestock slaughtered for beef lasagne are raised in these countries however, they are transported across the European Union borders and then slaughtered in the states for meat consumption. Live animals in the past years have been transported across the three nations partly due to the close proximity of slaughterhouse in either country (Humane Society International, 2012). In France, exportation of beef for making lasagne has extended to the neighbouring states of France like Spain as well as Poland (Humane Society International, 2012).

The governments within the European Union and especially in the United Kingdom have begun efforts to ensure the coordinated response towards the establishment and investigations of the menace across Europe. The European Union on its part agreed that the tests for the imported beef products in foreign countries should be tested for the presence of horsemeat and more so throughout the entire meat food chain. The report also indicated that the major people responsible for the distribution and sale of horsemeat are the food retailers and manufacturers as well as the food suppliers who are legally responsible for making sure that the beef products are labelled correctly. The British Food Standards Agency, who are responsible for ensuring food safety, and the Food Authenticity Programme, which develops the required testing methods that check whether the beef lasagne products have been properly labelled or have contaminations, are responsible for the illegal distribution of horsemeat (Humane Society International, 2012).

Processed beef lasagne in Ireland and Spain

Taco Bell, which is an American Based food retail company was involved in the horsemeat scandal and in recent times, has withdrawn the sale of its taco beef product in the European nations and the reason was the fact that some of the sols beef lasagne were found to contain more than ten percent horse DNA (Humane Society International, 2012). These products include beef skewers, made by Brakes catering company, beef lasagne and spaghetti Bolognese, which are ready Birds Eye meals. In Europe, Taco Bell has various outlets in Europe, one in Essex, the other in Manchester and about three in Spain. The companies in recent times said that after testing their beef lasagne, the presence of horsemeat became evident in the products. The Taco Bell Company revealed that some of the beef products, which they bought from their suppliers in Europe contained traces of horsemeat. Immediately the company realized this mistake, they withdrew their sale of beef and also discontinued their purchase of meat products, and later contacted the Food Standards Agency (Humane Society International, 2012).

The presence of low level horse DNA in beef products prompted the Birds Eye to go ahead and remove their readymade beef meals from supermarket shelves based on the fact that they were made from Belgian Companies (Meikle, 2013). The products include the traditional 340g spaghetti Bolognese, the 400g Shepherd’s Pie and the 400g beef lasagne. Further tests that have been conducted on the Birds Eye product, and in particular on the beef lasagne and spaghetti Bolognese, show that these products contain traces of Horse DNA. This has prompted beef manufacturers and traders to introduce a new DNA testing program, which will make sure that no pulverized beef product will be distributed to the retail stores without undergoing thorough screening and DNA testing (Meikle, 2013).

Beef testing in Europe

The local authorities in European countries as well as the Food Standards Agency carry out close to one hundred thousand tests annually, as part of their routine, to detect the numerous food safety issues and fraud issues encompassing the food industry by using the risk based approach system (Department for Environment, Food and Rural Affairs, 2013). The Food Standards Agency requires a more vigorous response from the food industry so as to demonstrate their campaign in fighting the horsemeat scare across Europe. The Food Standards Agency aims at ensuring that every food industry prepares food, sells their products and deserves their product with the quality it has advertised on its cover paper. Food operating businesses are required to carry out authenticity tests on every processed beef products, for example lasagne, beef burgers and meatballs, and then provide the tested results to the Food Standards Agency (Department for Environment, Food and Rural Affairs, 2013). The tests results, which have been submitted to the Food Standards Agency, ought to be published by the specific retail company that was responsible for carrying out the tests. This ensures there is maximum transparency in the food testing and authenticity system for the benefit of the beef product consumers. Additionally, the Food Standards Agency is conducting a nationwide inspection incorporating the various beef products, which are available for consumption to UK consumers. The companies responsible for supplying public institutions like schools and even hospitals are part of the Food Standards Agency sampling programme. 

The various countries’ local authorities aim at identifying and understanding the various factors that lead to the presence of meat products, which have not been labelled as ingredients so as to eliminate, explain and correctly label such products. The local authorities have undertaken numerous activities including carrying out surveying in order to come up with relevant information regarding the possible presence of pig DNA or possible traces of horse DNA in the wide range of beef products, which are available to the UK consumers (Department for Environment, Food and Rural Affairs, 2013). According to the Department for Environment, Food and Rural Affairs (2013), the survey will take samples from pre-packed beef products at retail stores, which claim the products are beef or either beef combined with other labelled meat species. These include meat balls, burgers, sausages and minced beef. The other samples that will be sampled include frozen beef products, imported beef products from the third world countries and fresh beef products. This survey will aim at selecting a percentage of the beef products, which represent the goods that are available on the consumer market and the samples are taken in such a way that enforcement actions ought to be taken, if necessary, in order to protect the well being of the consumers.

Conclusion

Even though the horse meat scandal has proved to be detrimental especially to the well being of the European citizens, the realization of this vice by the relevant agencies as well as the local authorities has proven successful in the fight against the consumption of such products. In Europe, chilled horsemeat, fresh horsemeat as well as processed horsemeat products are readily available for the consumption of the population. According to the report by the Humane Society International (2012 14), horsemeat is commonly sold in the form of smoked meat slices or can either be incorporated as a cheap convenience ingredient to the meat products rather than selling it as meat steaks with such products including beef lasagne, which is a common delicacy in Europe. The low levels of occasional consumptions that have been reported indicate that horsemeat is a readily available commodity in most European countries. The high levels of horsemeat importations especially from the third world countries is not accounted for and therefore; not reflected in the labelling packages as beef products that come from a reliable country of origin (Humane Society International, 2012 15).

Recommendations

The survey carried out shows that about ninety percent of the companies involved in the study together with the local authorities have been involved in the uncertain economic growth and the impact on supply chains management (Doeg, 2005 169). On a risk management perspective, numerous European beef processing and supply company executives ought to try and understand how their suppliers operate. It is their right to be part of the supply and logistics by carrying out their own independent inspections and analysis of the specific beef product and in so doing, the companies would comply with the standards required by their clients (Doeg, 2005 24). As soon as a company determines that the beef products obtained from the supplier contains traces of horsemeat, then the company ought to introduce a benchmark system, which will be responsible for testing fully all the products bought so as to ensure there is no other trace of pig DNA or horse DNA within the purchased products. In so doing, it would create a system whereby the suppliers and retailers have a disclosure agreement concerning the presence of horse DNA in the food products (Doeg, 2005 25).

Safety is the key factor to consider when managing the movement of beef products from the source to the retail store. However, due to mistrust issues on terms of correct labelling of the beef products, horsemeat contamination has become a major problem in European countries (De Leon, Meacham & Claudio, 2003 68). An example is the Taco Bell food retail chain, where apart from horse DNA being found on their beef products, the supplier on the other hand had agreed to supply only Irish beef since they had Polish meat in their preservation chambers for supply during harsh economic times (Sullivan, Barthorpe & Robbins, 2011 18).

The truth aspect has not entirely been lost on the clients. A UK based Consumer Intelligence company conducted research and suggests that about twenty percent of British grown patrons have confessed to buying of less meat due to the horse-meat scandal (Donald & Waters, 2007 118). About two thirds of the adult population surveyed confessed that they have trust issues with food labels, at the same time, more than sixty percent alleged to having plans of buying meat from their neighbourhood butchers due to the horse-meat contamination (Meyer, 2013). This means that the retailer companies such as Taco Bell ought to become accustomed to the risks involved and act accordingly because the horsemeat contamination might become a menace and if not realized early, then the food processors might continue with their insufficient standards of manufacturing beef products, which turns out to be cost cutting more so to the suppliers of the beef products.

The control of food imports especially from countries, which are outside the European Union, ought to comply with the strict food safety standards and requirements so as to make sure the products are equivalent to the produced foods found in the European nations (Belasco & Horowitz, 2010 71-74). The imported foods become subject to constant food checks especially by the local authorities and health officers at the ports as it helps to ensure that they comply with the regulations (Department for Environment, Food and Rural Affairs, 2013). The other important factor to consider is having one entry point for the imported beef products. These border examination posts ensure that meat products are inspected and the health officers make sure there is no pig or horse DNA in the products (Department for Environment, Food and Rural Affairs, 2013). In case the imported products pose any threat to human consumption, then the present legislation permits the ban of such imports. The Trade in Animals and Related Products Regulations 2011 uplifts bans against contaminated meat since the products risks human health (De Leon, Meacham & Claudio, 2003 95).

Reference

Belasco, W. and Horowitz, R. 2010. Food Chains: From Farmyard to Shopping Cart. Pennsylvania: University of Pennsylvania Press.

Department for Environment, Food and Rural Affairs. 2013. Processed beef products and horse meat. Available at HYPERLINK “http://www.defra.gov.uk/food-farm/food/labelling/processed-beef-horse-meat/” http://www.defra.gov.uk/food-farm/food/labelling/processed-beef-horse-meat/. (Accessed March 24, 2013).

De Leon, S., Y., Meacham, S., L and Claudio, V., S. 2003. Global Handbook on Food and Water Safety: For the Education of Food Industry Management, Food Handlers, and Consumers. Springfield: Charles C Thomas Publisher.

Doeg, C. 2005. Crisis Management in the Food and Drinks Industry: A Practical Approach London: Springer.

Donald, C and Waters, J. 2007. Global Logistics: New Directions in Supply Chain Management. London: Kogan Page Publishers.

Food Standards Agency. (2013). Update on progress of FSA beef product surveys. Available at HYPERLINK “http://www.food.gov.uk/news-updates/news/2013/mar/surveys-update” http://www.food.gov.uk/news-updates/news/2013/mar/surveys-update. (Accessed March 24, 2013).

Humane Society International. 2012. An investigation into the availability of horsemeat in Belgium, France and the Netherlands. Available at HYPERLINK “https://docs.google.com/viewer?a=v&q=cache:MR41YaxWGXgJ:www.hsi.org/assets/pdfs/horses_EU_horsemeat_retail_investigation_Oct2012.pdf+&hl=en&gl=ke&pid=bl&srcid=ADGEESj_T5ZLfu-X8COua88hkijKlFMHagZOz8BGp630jfvK2LhWEIMWt6wdIvVjyEVIH_AZXWWAZQX1447GABO_-AipUwdRIH6QEH0K1eAXfQApZrn8ukVoF2BMDySkR3XRaatKc7s-&sig=AHIEtbTWp15xjE33Z3kv8PRaAfB9X9AyuQ” https://docs.google.com/viewer?a=v&q=cache:MR41YaxWGXgJ:www.hsi.org/assets/pdfs/horses_EU_horsemeat_retail_investigation_Oct2012.pdf+&hl=en&gl=ke&pid=bl&srcid=ADGEESj_T5ZLfu-X8COua88hkijKlFMHagZOz8BGp630jfvK2LhWEIMWt6wdIvVjyEVIH_AZXWWAZQX1447GABO_-AipUwdRIH6QEH0K1eAXfQApZrn8ukVoF2BMDySkR3XRaatKc7s-&sig=AHIEtbTWp15xjE33Z3kv8PRaAfB9X9AyuQ. (Accessed March 24, 2013).

Meikle, J. 2013. Horsemeat scandal: Taco Bell withdraws UK beef products. Available at HYPERLINK “http://www.guardian.co.uk/uk/2013/mar/01/horsemeat-taco-bell-withdraws-beef-uk” http://www.guardian.co.uk/uk/2013/mar/01/horsemeat-taco-bell-withdraws-beef-uk. (Accessed March 24, 2013).

Meyer, A. 2013. Horsemeat scandal points to growing task of risk management for CEOs. Available at HYPERLINK “http://www.retailleader.net/top-story-international_business-horse_meat_scandal_points_to_growing_task_of_risk_management_for_ceos-1799.html” http://www.retailleader.net/top-story-international_business-horse_meat_scandal_points_to_growing_task_of_risk_management_for_ceos-1799.html. (Accessed March 24, 2013).

Sullivan, G., Barthorpe, S. and Robbins, S. 2011. Managing Construction Logistics. New Jersey: John Wiley & Sons.

Homework five (temperature precipitation summary for the UK.

Introduction

Temperature is a characteristic of matter that is used to describe how hot or cold a place or organism is. It is measured in terms of degrees Celsius or degrees centigrade. Precipitation can occur in many forms that include: rain mist snow among others. (Chang Hasok, 2004).

Temperature is the hotness or coldness of an area it is affected by an array of factors that include, latitude, and distance from the sea among other. Areas that are near or closest to the equator always have higher temperatures than those away from the equator. The town from which we acquired the data might be close to the equator as the temperatures are generally high. This is because the sun is seen for almost twelve hours a day for the whole year round. Another factor is the distance from the sea. The areas that are closer to the sea are usually noticeably hotter than the areas away form the sea (The Weather World 2010 Project, 2010).

Additionally areas that are in mountainous areas are of low temperatures as they are always covered in snow throughout the year and generally tend to be colder than areas of lower altitude, more so if one applies the principle of clouds being made of moisture from evaporated moisture. It was also worth noting that similar to most parts of the world, winter usually comes around between April and August.

The precipitation profile of this city is generally high during the times when the temperatures are high as compared to the cooler months. Some of the factors that might be affecting this include; latitude, global and large scale currents that blow from the seas around. The precipitation is unevenly distributed throughout the year. (Michael Ritter, 2008).

The pattern of minimum and maximum temperatures in this city is fluctuating throughout the year with the highest in between June and august and lowest in lowest in September. The differences in the high and low temperatures are uneven throughout the year .they don’t follow the same trend. The factor that could be influencing the daily temperatures might be the currents that are often blowing over this city. The winds will carry the characteristics of the [place they originated from. The prevailing temperature may be cold if the winds around are from the arctic region. The winds from the north Atlantic makes the UK warmer during the cold seasons. (Michael Ritter, 2008). It is however perhaps worth noting that with time, also similar to other areas, the weather patterns of the area, are also becoming more and more unpredictable. This it could however be argued, is not really surprising, withissues,such as global warming having taken a front seat when it comes climatic,

Min/max temp in degrees Celsius

Temperature/precipitation (Hydrometeor) graph

The hydrometer provided it could be said high contributed towards helping in the reducing the guess work involved in determining dilemmas. More so when it comes to matters of agriculture, as temperatures do help towards determining the best farming inputs or approaches to be used.

References.

Chang, Hasok (2004). Inventing Temperature: Measurement and Scientific Progress.

Oxford: Oxford University Press.

HYPERLINK “http://www7.ncdc.noaa.gov/CDO/GSOD_DESC.txt” http://www7.ncdc.noaa.gov/CDO/GSOD_DESC.txt

http://lwf.ncdc.noaa.gov/oa/climate/climatedata.html#daily

Michael Ritter (2008).

HYPERLINK “http://www.uwsp.edu/geo/faculty/ritter/geog101/textbook/climate_systems/humid_subtropical.html” “Humid Subtropical Climate”. HYPERLINK “http://en.wikipedia.org/wiki/University_of_Wisconsin%E2%80%93Stevens_Point” o “University of Wisconsin–Stevens Point” University of Wisconsin–Stevens Point.

The Weather World 2010 Project (2010).

HYPERLINK “http://ww2010.atmos.uiuc.edu/%28Gh%29/guides/mtr/cld/prcp/home.rxml” “Precipitation: hail, rain, freezing rain, sleet and snow”. HYPERLINK “http://en.wikipedia.org/wiki/University_of_Illinois” o “University of Illinois” University of Illinois

Name

Institution

Course

Date

Horticulture in Taiwan

Taiwan, over the past few years has achieved world recognition in terms of horticultural production. The country has vastly specialized in fruit, vegetable, and floriculture crop production in the horticultural sector. In turn, it has earned recognition in the world market that directly deals with horticultural crops. As far as fruit crop is of concern, pineapple is a leading horticultural commodity that Taiwan keenly specializes in producing. The Taiwan Pineapple Corporation is a significant part in making the pineapple production a worthwhile venture that has been causing worldwide competitors to raise eyebrows.

The production area of pineapple in Taiwan is 12068 hectares. The island has a geographic advantage over other regions, which highly encourages the successful growth and harvest of fruits. The eastern coast of the island forms an extensively suitable area for the growth of pineapples where temperatures and rainfall are quite favorable.

Over the years, the production volume of pineapples in Taiwan has exceedingly increased surpassing even major exporters such as Japan. The production volume of pineapples in Taiwan has been on an increasing trend. The major reason behind the increased volume within the many years of production is the introduction and exploitation of the canning industry. Since pineapples are easily perishable, their exportation was highly limited by this fact. However, introduction of canning increased the longevity of the fruit crops after harvesting. The production volume number stands at 145,881 metric tons within a year. The amount of pineapple volume produced can be categorized into three leading pineapples. They include the Cayenne, Golden, and the Spain pineapples. Each pineapple has its unique features, which makes them unique and quite desirable by countries such as China.

Pineapples in Taiwan have value in terms of exports from the country. In terms of monetary value, pineapples from Taiwan grown for exportation are highly valued by China and Japan. Recent records indicate that the pineapples exported from Taiwan are valued at approximately $1000 for every ton. This value has highly increased since Taiwan recognized its potential of producing quality pineapples that are worth exporting. In turn, this has made pineapples the third highest earners in Taiwan; this is after rice and sugar.

Rice is the leading vegetable crop in Taiwan, and serves a major export in the country atop its significant use domestically. The south and western plains of the island form the key areas of planting the crop. In 2004, rice ranked as the most crucial crop within Taiwan and covered several hectares of land. Additionally, in 2005, the crop still stood as quite vital to the country with the increased hectares of land used to plant it. Paddy and brown rice make up the types of the crop planted within the island in large-scale proportions. Since early 2000s, rice production areas have ranged between 200000 hectares to 300000 hectares. However, the demand for rice from Taiwan has reached a level where it has passed the supply level. Nonetheless, various strategies are being implemented to increase the production, such as increased fertilizer supply.

Volume production of rice has sharply changed since it became a major export in Taiwan. Volume production by 1951 was around 1.5 million tons, but by 1976, it had increased by almost half. However, over the years, its production has fluctuated and does not have a constant increase or decrease in volume. The following table is a self-explanatory display of the rice production in Taiwan since 1960.

Market Year Production Unit of Measure Growth Rate

1960 1778 (1000 MT) NA

1961 1875 (1000 MT) 5.46 %

1962 1965 (1000 MT) 4.80 %

1963 1961 (1000 MT) -0.20 %

1964 2089 (1000 MT) 6.53 %

1965 2184 (1000 MT) 4.55 %

1966 2213 (1000 MT) 1.33 %

1967 2245 (1000 MT) 1.45 %

1968 2342 (1000 MT) 4.32 %

1969 2159 (1000 MT) -7.81 %

1970 2291 (1000 MT) 6.11 %

1971 2152 (1000 MT) -6.07 %

1972 2270 (1000 MT) 5.48 %

1973 2097 (1000 MT) -7.62 %

1974 2280 (1000 MT) 8.73 %

1975 2319 (1000 MT) 1.71 %

1976 2253 (1000 MT) -2.85 %

1977 2384 (1000 MT) 5.81 %

1978 2249 (1000 MT) -5.66 %

1979 2254 (1000 MT) 0.22 %

1980 2166 (1000 MT) -3.90 %

1981 2185 (1000 MT) 0.88 %

1982 2284 (1000 MT) 4.53 %

1983 2286 (1000 MT) 0.09 %

1984 2065 (1000 MT) -9.67 %

1985 2000 (1000 MT) -3.15 %

1986 1815 (1000 MT) -9.25 %

1987 1748 (1000 MT) -3.69 %

1988 1697 (1000 MT) -2.92 %

1989 1716 (1000 MT) 1.12 %

1990 1662 (1000 MT) -3.15 %

1991 1673 (1000 MT) 0.66 %

1992 1498 (1000 MT) -10.46 %

1993 1636 (1000 MT) 9.21 %

1994 1511 (1000 MT) -7.64 %

1995 1517 (1000 MT) 0.40 %

1996 1420 (1000 MT) -6.39 %

1997 1463 (1000 MT) 3.03 %

1998 1311 (1000 MT) -10.39 %

1999 1349 (1000 MT) 2.90 %

2000 1342 (1000 MT) -0.52 %

2001 1245 (1000 MT) -7.23 %

2002 1271 (1000 MT) 2.09 %

2003 1164 (1000 MT) -8.42 %

2004 1011 (1000 MT) -13.14 %

2005 1033 (1000 MT) 2.18 %

2006 1100 (1000 MT) 6.49 %

2007 955 (1000 MT) -13.18 %

2008 1025 (1000 MT) 7.33 %

2009 1111 (1000 MT) 8.39 %

2010 1186 (1000 MT) 6.75 %

2011 1175 (1000 MT) -0.93 %

2012 1161 (1000 MT) -1.19 %

Drawing from the table above, it is clear that the rice production volume has been on an unsteady trend. Nonetheless, rice production still remains an important sector within Taiwan and is still the leading food crop product for both domestic and international use.

Research shows that agriculture is not a lucrative venture in Taiwan for people seeking business opportunities. However, floriculture crop industry is a sector that speaks volumes of the means businesspersons in Taiwan can make huge profits from agriculture. Floriculture, which involves the propagation of ornamental plants such as orchids, is paving ways for businesses oriented persons to make money. The leading flowers that constitute Taiwan’s major products are orchids, foliage plants, and anthurium. This is atop other key flowers that the country specializes in their growth and exportation. The major target countries for Taiwan include Europe, Japan, Hong Kong, and the United States. Taiwan, having such a vast market target for their floriculture crops, is a vivid indication that they are successful in maintaining this business venture. In addition, increasing the area of the floriculture crops is also an indicator of success in the industry. In 1978, for example, the area dedicated to planting floriculture crops was about 1200 hectares. Surprisingly, by 2006 this land area had widely increased with an area covering over 13000 hectares.

The value of floriculture crops in Taiwan has also been on a rising trend. Growing the products within high tech greenhouses other than open fields is a factor that has contributed extensively to the increase of the crop’s value. Moreover, entrepreneurs have aggressively involved themselves with the floriculture business with many exploiting the highly productive areas of Taiwan. During the development of the floriculture business, research has made immense contributions towards improving the aspects of the venture. Taiwan has been ranked as the number one exporter of phalaenopsis. The reason behind this is its capability to deliver these flowers whilst they are still in their growth medium. This is a major contribution research has provided to the floriculture business in Taiwan, making it a lead exporter in such products to major countries such as the United States. Such impressive techniques have earned the country high value products, for instance, having phalaenopsis sell as high as $151000 in a hectare within one year.

Taiwan discovered the potential behind the floriculture business, and put up measures to ensure their success in the venture remains intact. The Floriculture Research Center, for example, is an establishment that the country put up to support its floriculture crops’ production. In addition, the center deals with problems farmers may face during planting, growth and harvesting of floriculture crops. The center is also keen at developing new cultivars of floral products such as orchids to increase their value and volumes. The center also explores the potential of developing new hybrids that have the capability of doing well within other countries such as in Japan. The center, for example, has developed flowers that have attractive values that help in increasing the prices of such products. In turn, all these add value to the exports from Taiwan’s floriculture business.

Import volume, and value of fruits

The key fruit imports that Taiwan specializes in are apples that they get from United States and other countries such as Chile. Taiwan’s fruit importation has been fueled by various factors. One of the leading reasons behind Taiwan’s huge importation of apples in the country is unfavorable environmental conditions to support their growth. The import volume of apples in Taiwan is over 140000 MT per year valued at over US$163 million. Taiwan’s geographical position is also a key factor that contributes to its massive importation of apples. Its location on the globe exposes the country to natural disasters such as tropical storms, which are unsuitable conditions for growth and sustainability of apples. The country also possess an extremely high level of apple consumption; thus, making the demand overwhelming for the supply to meet. Subsequently, the country ends up making huge importations to satisfy the high consumption of apples. Taiwan has posed as a ready market for fresh apples and countries such as Chile have become their regular suppliers. Other than apples, oranges form another fruit crop that is of high value within Taiwan. In Taiwan, these two fruits, apples and oranges, are highly consumed among the citizens. However, the country does not import humongous amounts of oranges since 95% of the total products are homegrown.

Import volume, and value of vegetable crops

Taiwan has a greater amount of agricultural imports than its exports. One of the major contributors of increased imports in vegetables is the low production within the country. China is a major exporter to Taiwan in vegetable supplies. China supplies Taiwan abundantly with peas, tomatoes and, cauliflower. Over the last ten years, the supply of these products in Taiwan has heightened, but at the same time, their production within Taiwan’s nation has decreased. The consumption rate of these products is quite high within Taiwan, and there is a dire need to meet the demand. String beans are also highly valued in Taiwan and China has been on the forefront to ensure their supply remains intact. Taiwan imports over 5000 tons of string beans per year from China. Other than cereals, Taiwan is an active importer of tea, which is also from China. Although Taiwan is an active grower of tea, it also imports the same product from China crossing over the 5000 tons mark per annum.

Export volume, and value of floriculture crops

Taiwan’s climate is the major reason behind its great success in establishing a great market in floriculture crops. The climate allows a vast spectrum of flowers to grow in the country. In turn, this has allowed the government to use this to their advantage by exploring this opportunity. Over the years, research has tremendously increased the volume of flowers exported out of Taiwan with special concentration on orchids. The orchids, as mentioned earlier, are the major export products that Taiwan delivers to various countries such as Japan. Taiwan takes over 81% of the total world’s floral exports with orchids taking the lead. Projected value of the floral supply within the end of 2014 is about US$ 237million. This depicts that the floral venture is something that Taiwan highly upholds and depends upon for the sustainability of the country’s economy.

Export volume, and value of vegetable crops

Vegetable exports within Taiwan are an integral part of the income earners within the country. In 2009, it was recorded that 149000 hectares of farmland were used for the plantation, growth, and harvest of vegetable crops within the island. In addition, the country could produce a total of 2.9 million tons worth of vegetable exports from the vast pieces of farmland. Taiwan participates actively in the export business of various vegetable crops such as green soybeans. Green soybeans prove to contain more nutrients than peas. Lujing and Luxiang are two of the major categories of soybeans involved in the exportation venture. Head lettuces are also part of the vegetable crop export from Taiwan. The lettuces are exported under strict regulations to preserve their hygiene and nutrients. Such rules include correct application of pesticides to avoid spoilage of the head lettuces. Carrots also form a major part of Taiwan’s vegetable crop exports, and is performed under strict government supervision to ensure that the procedures aimed at observing hygiene are followed. Though a seasonal crop, from December to April, carrots still constitute a paramount section of Taiwan’s vegetable exports. Mushrooms are also important plant products exported from Taiwan to several destinations in the world. Taiwan’s button mushroom is a leading export product that the country vigorously supplies both at the local and international levels. However, it is in addition to other mushroom varieties. Just like in the floral business venture, Taiwan also involves itself in heightened research methods to improve on the quality of the mushroom produces. In addition, the country has involved itself in automated production of mushrooms. In turn, this has turned mushrooms into a popular vegetable both locally and in the international markets. Mushroom production has risen to over 85% of the total fresh produce worth more than 250 million Taiwan dollars per annum.

Production Practices of Pineapples in Taiwan

Pineapple is the leading fruit produced in Taiwan, and various production practices have seen its rise to be a major export product. The Taiwan government has taken a special interest to see to it that the lucrative business venture of pineapple production is sustained well in the world market. One of the key practices that the government introduced in the pineapple fruit production is reducing the use of pesticides. The international sanitary and safety standards are used to measure the amount of pesticides applied on planted pineapples. The other practice that the government is keen on implementing in the growth of pineapples is the use of stalk cracking formulation. A problem that persists while growing pineapples is the stalk cracking disorder where the fruits grow almost horizontally without bulging. In turn, such fruits are disregarded as far as fresh market is of concern. Crossbreeding pineapples is also a common production practice highly exploited in Taiwan. Extensive pineapple production is tasking, but Taiwan has engaged itself in the production of a variety of the fruits via processes such as crossbreeding.

Harvesting Methods of Pineapple in Taiwan

Pineapple growing in Taiwan is a leading industry in the country, and it requires a huge taskforce especially during harvesting periods. Records show that during the harvesting period, more than 10000 people are included in the process. The taskforce includes skilled and unskilled laborers that help see to it that harvesting is complete and within the expected period. Sickle-harvest and hand-harvest methods are highly applicable in Taiwan’s pineapple farmlands. However, the hand-harvest method is highly utilized than the sickle-harvest methodology. Though it may be a more popular means of harvesting the pineapple fruits, it is not a recommended one since it produces uneven breaks on the stems. Additionally, the hand-harvested fruits proved, via experiments, that they develop browning tissues due to contamination. The chemical balance is also adversely affected upon harvesting the pineapples by hand. Thus, it is crucial for farmers to harvest the fruits via sickle-harvest method as a means of increasing the longevity of the fruits.

Postharvest Care Given to Pineapples in Taiwan

Upon harvesting the pineapple fruits, it is a crucial requirement to have transport ready and proper roads to make the transition smooth. Thus, the fruits are transported to the packing location via trucks that have thermal insulation, sliding curtains and special double roofing that helps keep them fresh. Disinfection and high levels of hygiene are mandatory requirements that help maintain the fruits in proper conditions and void of any infections. During transportation of the fruits, it is advisable to lay the vegetable parts of the plant on the floor. This helps regulate temperatures within the vehicle used to transport the fruits, and act as a shock absorber to help preserve the physical state of the fruits. On reaching the packing plants, the pineapples undergo pre-gradation process followed by washing them, waxing, and application of fungicides. Next, the fruits are dried and packed in accordance to grade and size. The next step is placing the pineapples in cooling systems and in controlled atmospheres. This is done until the produce is released into the market.

Processing of Pineapples in Taiwan

The two traditional means of consumption of pineapples in Taiwan is via direct eating the fruit or eating it from a can. The processing of the pineapples in cans is carried out by leading industries in the country where it is sliced and placed mechanically in clean cans. The fruits are then supplied in cans for people’s consumption. Other than such products, Taiwan has also diversified in terms of the products that they can produce from pineapples. Concentrated pineapple juice is an example of a product that Taiwan produces from these fruits. The process of juice production is a successful one considering the amount of juice it is able to produce of the harvested fruits. Dried pineapple chips, isotonic mixtures, wines, and cubes are also some of the products that Taiwan processes from pineapples. All these products have diversified the Taiwan pineapple market vastly and increased their sales, both domestically and on international platforms.

Marketing of pineapples in Taiwan

The Council of Agriculture (COA) is an active body involved in marketing of pineapple products in Taiwan. COA, for quite a while, has been campaigning that Taiwan is a reliable source of nutritious and healthy pineapple products. Since 2011, COA has helped in rolling out export production areas within Taiwan. These areas have helped in exporting pineapples and marketing their products since they are able to yield huge amounts of fruits that qualify for exportation. In addition, COA has established systems that help track the products and promote marketing of the pineapples worldwide. Pineapple marketing is a crucial undertaking that the Taiwan government is really exploiting. Marketing of pineapples ranges from virtual to physical means. Virtual means of marketing pineapple products is mainly via the internet, which is a worldwide access. This gives Taiwan a better mode of communicating with the rest of the world and increasing their sales.

Production Practices of Rice in Taiwan

Rice is a leading product in Taiwan, and it is a high earner in the country. Production of rice in Taiwan is on a large-scale basis with vast farmlands ranging over 250 thousand hectares. Rice production in Taiwan relies on heavy mechanization and irrigation. The government subsidies and inceptives are also a big part of the rice production in Taiwan. They assist in covering the expenses incurred in the production process of rice. Growing rice in Taiwan is based on paddy fields where reservoir ponds create suitable grounds for planting the rice. The planting process is automated to make it an easy endeavor and cover extensive land. Cultivation is mandatory during the growing season and by October, harvesting commences.

Harvesting of Rice in Taiwan

Rice is a crop grown almost everywhere in Taiwan and this calls for automated harvesting. Combined harvesters are the main equipment utilized in the harvesting processes. The harvesting processes commence in October following the drying of the crops in the fields. The rice harvesters mainly chop the relatively long crops into rows. The harvester chops the rice, at the same time collects the grains, and dispenses the stalks behind it. The harvester collects rice up to a certain level and offloads its contents into a waiting truck. The harvester then goes back to the field and circles again for more grain. The awaiting truck then transports the grains to the processing plant.

Postharvest Care Given to Rice in Taiwan

It is crucial for the drying and milling processes of rice to be effective to avoid spoilage. Poor and old methods of removing moisture from rice mostly lead to the destruction of the rice grains. Timely harvest is also an important measure to look out for when harvesting rice. This is to ensure that the rice moisture content is at the right level. Additionally, it is important for the drying process to be regulated to avoid overdoing it. This may be damaging to the rice grains since they may lose excessive water. It is also vital for postharvest process to ensure that the drying process is uniform. This helps to avoid brown spots on the rice grains, which may result from ununiformed drying process. Cleaning and application of proper amounts of insecticides is a crucial postharvest process aimed at protecting the grains from infestation by pests. Moreover, this aids in getting rid of diseases already that have already infected the grains.

Processing of Rice in Taiwan

Grading is the initial step taken during the processing of rice. The sorting process when it comes to rice grading involves classification of grains according to various factors. The grains can be sorted in terms of their thickness, for example. Rotating graders are best suited for differentiating and classifying the grains by their thickness. Trieurs are the most appropriate graders used in separating grains that have the same thickness size but varying heights. The preceding steps after the rice is graded include aromatic improvement of the rice by use of biotechnological process. Parboiling and milling of the grains include the preceding steps to follow during the processing stage of the rice. Packaging is reserved as the final step to follow in the processing stage of rice as a product on sale in Taiwan.

Marketing of Rice in Taiwan

One of the key marketing strategies that Taiwan has introduced in the country is packaging the products in exquisite packs. The packaging has been improved to capture the customer’s attention, which has in turn increased the sales. Additionally, the quality of the rice produced has been highly increased to ensure that inferior grains have been removed from the market. Packaging rice in attractive packs has led to a common culture that helps in marketing it. The culture involves handing out rice as a gift, given that the rice packages are attractive enough to stand out as presents. In turn, this is increasing making rice a popular crop in Taiwan. On the other hand, Taiwan is actively involved in virtual marketing of rice over the internet. This marketing results to global identification of the country’s high quality rice. Consequently, this increases the international orders directed to Taiwan.

Production practices of Orchids in Taiwan

Taiwan, over time, has developed unique means of producing orchids since they are a vital part of the floriculture business venture. The practice starts with aseptic seed culture, which takes a span of between ten to fifteen months. The next step involves placing the germinating plants in flasks then in a pot after three to five months. The plants mature for about seventeen months then they are cultured. The forced culture takes place between two and three months where the plant starts flowering afterwards, which at this point, it is ready for harvesting.

Postharvest Care of Orchids in Taiwan

Orchids are delicate and extremely valuable in Taiwan. Therefore, their growth and successful exportation from the country whilst they are still intact is very crucial. This makes postharvest care of floral plants a necessary step to undertake in preparation of the orchids for sale. The common steps followed under the postharvest care of orchids include cutting stems whilst still under water and transferring them into a new solution of flower food. This is done under high humidity. Care is also taken to prevent damaging of the pollen cap through the addition of calcium chloride into the flower food. Indeed this is a necessary step since pollinated flowers cannot last for over 48 hours without their pollen cap being damaged.

Processing and Marketing of Orchids in Taiwan

Taiwan is a key player when it comes to exporting floricultural crops. Thus, the country takes extensive measures to ensure that the flowers reach their destination intact and have a prolonged life. Taiwan processes its flowers by application of standardized chemical additives to the flowers to ensure that they stay fresh. In addition, the cut flowers are subjected to high humidity that keeps them from becoming flaccid. The flowers are also kept in a refrigerated environment to reduce water loss through the petals. In turn, this ensures that the flowers are intact upon reaching their destination, and remain in that state for a while.

Constraints Facing the Horticulture Sector in Taiwan

Horticulture is a major industry in Taiwan, but faces various challenges that affect it adversely. One key problem that Taiwan is currently facing in the horticulture industry is heightened competition from fellow exporters. Other than floriculture crops, Taiwan is also an aggressive participant in producing and exporting other horticultural crop products. These products include tea, fruits, and sugar. Within all these sectors, it faces high competition from countries such as Japan and United States. In this case, their products demand worldwide drops making the horticulture industry strain to keep up with the economic changes. Though competition is inevitable, Taiwan tries to make changes that make it stand out in areas that it is leading. The floral sector is a successful venture that provides the country with huge profit margins. Thus, Taiwan is always making advances aimed at heightening the quality level of the floral products. Nonetheless, it is always making improvements within other sectors that constitute various areas of production. This is aimed at keeping up with the high competition from other countries in the world.

Natural constraints also affect the horticulture industry in Taiwan. Global warming, for instance, is an effect that has become inevitable all over the world and its effects are experienced in Taiwan. Droughts, which are a product of global warming, occur occasionally in Taiwan. They are notorious for destroying crops such as rice, which require a lot of water. However, during such times, Taiwan government takes measures to reduce the negative effects. For instance, Taiwan has introduced water reservoirs as an initiative to help reduce the adverse effects brought forth by nature.

Opportunities in the Horticulture Sector in Taiwan

Taiwan is an island that has favorable environmental conditions despite the global warming effect. These conditions contribute to the high yield production of several horticulture crops in the country. The whole area in the island, for example, is suitable for plantation and growth of rice. Rice is a leading earner in Taiwan, and the country exploits this to the maximum with high exports in the same. On the other hand, the floral business venture is doing extremely well because of favorable environmental conditions. Having noted this, Taiwan has grabbed this opportunity and exploited it to the maximum. The Taiwan government, via several bodies, vigorously exploits the various possible flower types that they can produce. In turn, this leads to production of floral products bearing different traits, and having higher quality value in the world market.

Taiwan also actively contributes to the required resources that serve as means of making things better and more lucrative. Entrepreneurs have also indulged into active investment upon discovering the potential Taiwan is displaying as far as horticulture industry is of concern. Subsequently, this has improved this industry since the entrepreneurs are in a position to provide sumptuous amounts of funds to help catapult the projects to greater heights of success. Additionally, such entrepreneurs are able to give ideas that are ready to help the horticulture sector grow. These ideas may be highly linked to the business venture that caters for the development of horticulture industry in Taiwan. They may range from means of reducing costs experienced in the industry. Taiwan is a land of opportunities, and as much as it is perceived by fellow countries as a weak nation, it has potential to produce excellent products. In addition, the country has proved to exploit this potential to its maximum, which is evidenced by the high production of horticulture products. Taiwan’s agriculture production potential has also caught the attention of leading countries in the world. Countries such as United States and Japan have made Taiwan their major suppliers in various products. United States, for example, highly depends on Taiwan for their high demand of floriculture crop products such as orchids.

Author

Tutor

Course

Date

2.

Senator J. William Fulbright essay named on the Arrogance of Power was aimed at convincing the American people to rethink their strategies in dealing with other countries. The writer acknowledges that the United States is considerably more powerful than any other country in which case it could play an incredible role in the global space. The key thesis or position of this essay is that it is no longer viable for powerful nations to equate key responsibilities with universal missions and power with virtue. This is a position paper that tends to be organized and incorporates a logical flow. It starts with the position of the author and continues to draw various examples relating to the position and explaining them appropriately. The organization method comes in handy in creating a vivid picture in the minds of the learners and convincing them as to the appropriateness of the position that the author has taken. This method allows the reader to stay on course with the position of the author, while bombarding them with examples and reasons why it is the best option.

3.

The essay “Arrogance of Power” draws support from ethos, pathos and logos. It draws upon the credibility or character of the speaker while maintaining an emotional connection with the audience and making a logical argument. The credibility of the author cannot be doubted as he was a senator at the time of writing this essay. In this case, he was privy to the dynamics of the political world and had an incredible capacity to analyze this issue. In addition, he uses an emotional connection with the audience where he draws the example of Saigon demonstrators burning American jeeps and assaulting American soldiers. This is bound to elicit feelings of betrayal among the American readers, so that they can rethink the way in which they deal with other countries. In addition, the author draws on the readers’ logical thinking by giving an analogy of what may have resulted to that assault. He states that, as much as the Vietnamese are dependent on Americans the strength of America is a rebuke to their weakness. He states that the Vietnamese people resent the disruptive effect of the American culture on their fragile one.

4.

The essay “Finding a Middle Ground” claims that the unaddressed flaws pertaining to the American exercise approach lie in its inability to reconcile an individual’s way of life with the discipline necessary for proper health. The author supports the claim by drawing on the high incidence of yo-yo dieting and the exercise drop-off that typifies the standard fitness experience. In addition, the author warrant’s this statement by drawing from his experience as a personal trainer where he states that clients find their biggest challenge in trying not to fall in self-sabotaging behavior rather than in exercising once they are committed to a standard exercise program. The author qualifies the claim by stating that the troubling reality is that the pleasure that comes with newfound health can easily be channeled into distinctly nonhealthy activities. While the author agrees with fitness professionals that such habits are simply foolish, he rebuts the statement by stating that there is no point in having one’s life being controlled by health to an extent that one does not live his life.

5.

My choice of this essay was informed by the prime position that oil occupies in the economy, as well as the conflict that exists between it and the environment. Finding a way of ensuring environmental sustainability while reaping the benefits of oil is, evidently, a herculean task. This is especially considering that the drilling of oil, its handling and its usage pose incredible risks to the environment. While oil companies have been looking for a middle ground on environmental sustainability, this would be impossible without sacrificing its profitability. This essay is not peer reviewed. It is not an evaluation of any creative performance or works by other writers in the same field. It does not aim at enhancing or maintaining the quality of the performance or work in that field. The main claim of the essay is that the oil industry cannot have a middle ground as far as environmental issues are concerned. The author uses Toulmin method as he incorporates a claim, data, warrants, backing, rebuttals and qualifiers in the essay.

6.

This is a persuasive essay that was written in an effort to garner the support of the parties involved to a certain course. In this case, the speaker (Patrick Henry) aimed at convincing the house to allow the soldiers to take up arms against their oppressors rather than submit and be under the command of their enemies. It is evident that the speaker applies ethos, logos and pathos in pushing his point. In ethos, it is worth noting that Patrick Henry was a Virginia military colonel at this time. In essence, it goes without saying that he had tremendous experience as far as matters concerning war were concerned. This meant that he could be trusted to give sound advice on such issues. In addition, he creates an emotional attachment with his audience especially when he states his deep belief in patriotism. This is bound to create the impression that he would do anything for his country. In addition, he drives the point home by equating it with a choice between slavery and freedom. He invites his audience to make a logical deduction of the occurrences and asks whether armies and fleets are necessary for reconciliation and love. This points to his main point that the enemies were for war and not peace and reconciliation. Patrick Henry used both Rogerian and Toulmin methods of argument to make the persuasive speech.

7.

Smoking is known to result in lung problems. It is worth noting that cigarette smoke affects both second-hand and first-hand smoke. Scientific research and findings indicate that, apart from the smoke, cigarette smoke may cause health problems including lung cancer. While many may not agree with this position, I believe cigarette smoking in public places should be banned. Smoking in public places exposes more people to the harmful effects of smoke emanating from cigarettes. My position is different from that of individuals who opine that smoking should be banned altogether. Banning smoking altogether is tantamount to an infringement of fundamental rights of human beings, in which case it is not acceptable. I hold the position that smoking should be restricted to private places, in which case people would be free to smoke in the privacy of their homes. Smoking in public not only posses health risks to people who smoke but also the nonsmokers who have nothing to do with the cigarettes. In essence, it should be banned so as to protect the nonsmokers who have no business inhaling the fumes from the cigarettes.

8.

I must admit that the lessons learnt here would go a long way in complementing my career and education. It is expected that, on numerous occasions, I will be required to make a choice or decisions, some of which will be involving considerations about other people. In essence, it is always imperative that I learn how to argue my case so as to ensure especially when decisions have to be made. This would ensure that the best decision is made, whether or not it is exactly the one that I had propagated. However, I have learnt that the arrangement and presentation of an argument would work towards or against its incorporation in any setting. I must admit that I have learnt quite a lot about making my case. My writing skills have, with no doubt improved tremendously as to allow me to express myself appropriately, both in writing and speech. This is obviously a positive change that has resulted from the analysis of various works, especially real-life speeches or works of literature.

Name:

Professor:

Course:

Date:

Hospitality Accounting

Hilton Hotels & Resorts pride themselves in being the second largest hotel chain in the world. The measure is based on the bed capacities of the hotels across the globe. Started in 1919 by Conrad Hilton, the business has expanded to major cities in the 93 years of existence. To offer services all over the world, Hilton Worldwide, which owns the brand name Hilton Hotels & Resorts, franchises some of its branches to independent operators. However most Hilton branded hotels are managed by Hilton Worldwide.

Hilton Hotel’s marketing strategy aims to attract clients on business and leisure travel. Most of its hotel chains are found in major city centers, near airports. The company has also established resorts and leisure hotels in popular destinations for holiday lovers around the world (Hilton.com). To boost customer loyalty, Hilton has established a loyalty program that seeks to reward customers to its various hotels. The program, which is one of the largest in the world, offer discounts to Gold and Diamond members. This study aims to analyze operation at one of the Hilton hotels; Washington Hilton.

The Washington Hilton started operations in 1965 and now boasts of 1,070 rooms with 47 suites. The arch designed hotel has 12 floors and offers restaurant services and bar services to customers. The hotel is privately owned; therefore explicit details about its revenues are scanty. Experts however estimate that annual revenues range from 20-50 million dollars (manta.com). The hotel’s staff is estimated to be 100-249. The competitive advantage of this hotel is the location. Washington is one of the most visited states in the US given that most central government offices are located there.

Hospitality accounting refers to the accounting practices undertaken by hotels and restaurants. Accounting communicates to both external and internal users about the entity’s operation. In managing daily operation at a hotel, management relies on management accounts. These are different from the annual accounts prepared for external users. Hotel managers use two types of internal financial and management reports; one of the report presents summarized operating results for the previous day or week. The second report forecasts operations and activities for the next day or week. Such measures are important in hotel business owing to its sensitivity.

Hotel operations are expensive and mistakes in operations need to be identified as early as possible so that corrective actions are implemented immediately. An internal management report contains detailed operating information covering a specific time for a specific product, customer, department, or for the entire hotel or restaurant. It can contain the operational results for activities of the previous day or week, or it can contain the information required to plan the next day or week.

Daily and weekly reports are used internally as management tools, whereas monthly reports are used both as a management tool and to report the monthly financial results for the three formal financial statements: the P&L, the Balance Sheet, and the Statement of Cash Flow. The reports provide the basis of management in a hotel; the more a manager comprehends the reports; the better his/her management quality. Reports generated contain daily, weekly monthly, quarterly and annual information. The reports also include operating and financial information from previous periods which provides a basis for comparison. Future information is also part of the reports so as to provide an avenue of growth.

Daily Reports

They provide information on revenues and labour costs. They focus on providing the actual operating results for the previous day and comparing those results with forecasts, budget, the previous month, and last year’s information.

Daily Weekly Monthly Quarterly Annually

Performance Reports—The Past Amounts in $

Daily revenue report 79,700 Daily labor report 23,000 Weekly financial report 396,900 Monthly P&L 1,587,600 Profitability measurement 1,587,600 4,762,800 19,051,200

Planning Reports—The Future The daily room count 600 The daily banquet schedule 400 Weekly revenue forecast 560,000 Weekly labor forecast 161,000 Monthly revenue forecast 1,596,000 Quarterly revenue forecast 4,788,000 End-of-year revenue forecast 19,152,000

Assumptions made in the report include;

Past daily revenue was $79,700.

Labour force costs are $23,000; the hotel has 3 managers for its three departments, each earns $70,000 per month. Daily costs are $7,000. Other employees earn $10 per hour. The hotel has 200 other employees each working 8 hours per day.

Future trends indicate that on average, only 600 rooms will be occupied every night. Room charges per night are $100. The hotel expects to sell 400 meals daily at an average cost of $50 per meal. Daily revenue is expected to be $80,000.

Daily Revenue Report.

It is more of an audit report prepared to communicate the previous day operating information. Depending on the organization it can be referred to as; Sales and Occupancy Report, Daily Revenue Report or Gross Revenue Report. For purposes of this study, it will be referred to as the Daily Revenue Report. The report is organized into sections; departmental revenue report, hotel daily room statistics and Restaurants & Banquets Summary and hotel market segment information. The report is organized in a similar format as the Profit and Loss statement.

Labor Productivity Reports.

The Report includes daily labor productivity and wage information. Labor costs account for a significant portion of hotel’s total costs. Owing to the fluctuating nature hotel visits by clients, it is important that management constantly review the demand for labor. In instances of low customer numbers, the management should reduce the number of casuals in the hotel. Information provided by labor productivity reports indicate whether established labor guidelines have been met. In measuring productivity, the units of labor are compared to the units of output. Prior analysis indicates the amount of labor hours required to support a certain business. In the case of Hilton Washington, 200 employees each working 10 hours a day can support operation that will take care of 600-900 clients visiting the hotel. To fully support operations during full capacity, the hotel will be required to hire an extra 100 employees. Ratios and percentages are used to enhance understanding of labor costs.

Labor hours per room sold. Total labor hours divided by total rooms sold. Hilton Washington ratio is 2000/600. The interpretation is that three clients require 10 hours, which are the hours every employee other than management works daily. The ratio is important as it indicates shortage or excess of labor hours. By following established guidelines, management uses the ratio to hire or dismiss casuals.

Rooms cleaned or credits cleaned per shift. The formula is total rooms cleaned divided by one eight-hour shift. This ratio is mostly used by housekeeping department to determine the efficiency of employees in that department. Washington Hilton guest rooms are cleaned daily in two shifts. The first shift is expected to clean 300 rooms.

Labor hours per customer. Calculated by dividing the total number of customers served in the restaurant by the total number of labor hours. Washington Hilton expects to serve 400 guests daily at the restaurant. Therefore, labor hours per customer equals 2000/400; 5hrs.

The formulas are based on forecasted rooms sold or expected customers. They are a true measure of labor productivities since they relate labor input in labor hours to products and services produced.

Wage Cost Percentage.

This measure compares wage cost in dollars to revenue produced in dollars. It measures the dollar cost in wages incurred with respect to revenue level resulting from rooms sold or meals served. Wage cost percentages include;

Front office wage cost. Total front office wage cost in dollars divided by total room revenue in dollars. Washington Hilton has 20 employees working at the front office. Expected room revenue per day is $60,000. Total front office wages are 20*8*10=1600. Percentage equals; (1600/60,000) %= 26.67%. This is within the acceptable level as the hotel’s guidelines stipulate that this percentage should not exceed 30%

Wage cost per occupied room. The formula entails two steps. First, labor hours used is multiplied by hourly wage rate to give the wage cost in dollars. Second, the amount calculated is divided by the rooms occupied. In the case of Washington Hilton, labor hours used are 1,600 (200*8), the hourly wage rate is $10. The rooms occupied are 600. The wage cost per occupied room will therefore be $26.67.

Housekeeping wage cost. Calculated by dividing total housekeeping wages cost by total rooms revenue. Washington Hilton wages are $6,400 while the revenue is $60,000. (6400/60,000)=10.67%

Restaurant wage cost. Calculated by dividing total restaurant wage cost in dollars by total restaurant revenue in dollars. Washington Hilton has 100 employees working at the restaurant. Their total wage cost is $8,000(100*8*10), while the restaurant revenue is $20,000(400*50).

The percentage equals (8,000/20,000) is 40%. Thought the percentage appears high, it is within acceptable limits as most of the meals are sold to customers, who are staying in the hotel. The cost of food for such customers is subsidized to ensure they utilize the hotel’s restaurant.

Labor productivities are best measured with the above probabilities as they just measure labor input with labor output. They indicate how well labor wages are managed.

Weekly Internal Management Reports.

Information from these reports reviews and criticizes previous week’s performance. They are also used to forecast for the following week. Operations in hotels are planned for on weekly basis and therefore these reports are the primary documents of control by managers in the various departments.

Weekly Revenue Forecast-It is a detailed day by day forecast for the upcoming week expected revenue.

Weekly Wage and Cost Scheduling- Expected revenue determines the labor force required. Washington Hilton determines the labor requirement for the coming week on all Wednesdays. By correctly using the ratios above, management is able to accurately plan for the labor requirements in future.

Profitability forecasting- Profit are calculated by subtracting total expenditure from total revenue. Forecasted profits are calculated by subtracting forecasted expenses from forecasted income.

Monthly Internal Management Reports.

Having collected daily and weekly reports, the information content is enough to prepare monthly profit and loss statements.

Monthly P&L Statement-It’s a useful management tool since it shows the financial results of the operational performance for the month. The P&L attracts the greatest scrutiny among all financial statements. Management must therefore take great care to ensure that they report acceptable, fair and accurate P&Ls. The monthly consolidated P&L provides a detailed summary of every department’s revenues and expenses. The P&L presents the big picture of the hotel’s performance. P&Ls are required to enable the user to compare the present period with the past. As accountants prepare the statement, they have to include past period performance. The P&L also identifies departments that are performing and those underperforming. This is an important indicator to top level management as it identifies managers who are effective and efficient.

Sample Departmental P&L for Washington Hilton.

Washington Hilton,

Monthly Profit and Loss Statement,

For the Month of December 2013.

Forecast Actual Difference/Variation

Dollars Percentage Dollars Percentage Dollars Percentage

Room Revenue 1,860,000 1,900,000 40,000 2.1505

Management Wages (fixed expense) 140,000 7.5269 140,000 7.3684 – –

Hourly Wages (variable expense) 192,000 10.3226 200,000 10.5263 8,000 4.1667

Contract Cleaning (fixed expense) 250,000 13.4409 245,000 12.8947 (5,000) (2.0000)

Guest Supplies (variable expense) 80,000 4.3011 85,000 4.4737 5,000 6.2500

Reservation Cost (variable expense) 220,000 11.8280 210,000 11.0526 (10,000) (4.5455)

Total Fixed Expense 390,000 20.9677 385,000 20.2632 (5,000) (1.2821)

Total Variable Expense 492,000 26.4516 495,000 26.0526 3,000 0.6098

Total Expenses 882,000 47.4194 880,000 46.3158 (2,000) (0.2268)

Total Profit 978,000 52.5806 1,020,000 53.6842 42,000 4.2945

Retention or Flow Thru 42,000

The forecasted revenue for the Rooms Department was $1,860,000.Expected departmental profits were at $978,000. The forecasted profit percentage is 52.58%, which means that 0.526 cents out of every revenue dollar will be profit. Actual Room Revenue was $1,900,000 which is $40,000 more than the forecasted revenue. The percentage increase of the $40,000 incremental revenue is 2.15% ($40,000/$1,860,000). In other words, revenues were 2.15% higher than forecast.

P&L Statement; up to November 30th 2013.

Washington Hilton Consolidated Profit & Loss Statement for the period Jan-Nov 30th 201 Jan-Nov 30th 2013 2012 Annual Report Actual Budget Last Year Actual Budget Last Year

Room Revenues 20,795,500 20,357,700 18,377,172 20,088,000 20,000,000 18,000,000

Restaurant Revenues 7,114,250 6,785,900 6,125,724 6,696,000 6,600,000 5,940,000

Total Hotel Revenues 27,909,750 27,143,600 24,502,896 26,784,000 26,600,000 23,940,000

Rooms Profit 11,163,900 10,704,210 9,662,836 10,562,400 10,500,000 9,450,000

Restaurant Profit 437,800 354,618 320,118 349,920 325,000 292,500

Total Hotel Department Profit 11,601,700 11,058,828 9,982,954 10,912,320 10,825,000 9,742,500

General and Administrative 1,641,750 1,641,750 1,482,030 1,620,000 1,620,000 1,458,000

Heat, Light, and Power 87,560 65,670 59,281 64,800 60,000 54,000

Repairs and Maintenance 54,725 49,253 44,461 48,600 48,000 43,200

Accident Expense 27,363 27,363 24,701 27,000 25,000 22,500

Training Expense 32,835 30,646 27,665 30,240 30,000 27,000

Sales and Marketing 32,835 32,835 29,641 32,400 32,000 28,800

National Sales and Marketing 16,418 16,418 14,820 16,200 16,000 14,400

Total Expense Centers 1,893,485 1,863,934 1,682,598 1,839,240 1,831,000 1,647,900

House Profit 9,270,415 8,840,277 7,980,238 8,723,160 8,994,000 8,094,600

Fixed Expenses 2,189,000 2,189,000 1,976,040 2,160,000 2,200,000 1,980,000

Net House Profit 7,081,415 6,651,277 6,004,198 6,563,160 6,794,000 6,114,600

In the month of December 2013, Washington Hilton recorded an average of 600clients daily who spent the night at their rooms. The charge per night is $100. The restaurant registered a daily average sale of 400 meals. Each meal was sold at $50. During the month, the number of employee/casuals was 200, each working 8 hours a day at a rate of $10 per hour. The consolidated monthly profit and loss statement was as follows;

Washington Hilton

Consolidated Profit & Loss Statement for the Month of Dec 2013

Current Period 2012 Annual Report

Actual Budget Last Year Actual Budget Last Year

Room Revenues 1,900,000 1,860,000 1,674,000 20,088,000 20,000,000 18,000,000

Restaurant Revenues 650,000 620,000 558,000 6,696,000 6,600,000 5,940,000

Total Hotel Revenues 2,550,000 2,480,000 2,232,000 26,784,000 26,600,000 23,940,000

Rooms Profit 1,020,000 978,000 880,200 10,562,400 10,500,000 9,450,000

Restaurant Profit 40,000 32,400 29,160 349,920 325,000 292,500

Total Hotel Department Profit 1,060,000 1,010,400 909,360 10,912,320 10,825,000 9,742,500

General and Administrative 150,000 150,000 135,000 1,620,000 1,620,000 1,458,000

Heat, Light, and Power 8,000 6,000 5,400 64,800 60,000 54,000

Repairs and Maintenance 5,000 4,500 4,050 48,600 48,000 43,200

Accident Expense 2,500 2,500 2,250 27,000 25,000 22,500

Training Expense 3,000 2,800 2,520 30,240 30,000 27,000

Sales and Marketing 3,000 3,000 2,700 32,400 32,000 28,800

National Sales and Marketing 1,500 1,500 1,350 16,200 16,000 14,400

Total Expense Centers 173,000 170,300 153,270 1,839,240 1,831,000 1,647,900

House Profit 847,000 807,700 726,930 8,723,160 8,994,000 8,094,600

Fixed Expenses 200,000 200,000 180,000 2,160,000 2,200,000 1,980,000

Net House Profit 647,000 607,700 546,930 6,563,160 6,794,000 6,114,600

General and administrative expenses include system maintenance costs, commissions and travel allowances of top level managers. They actual cost and the budgeted cost are the same as Washington Hilton has adopted a policy to check on the variance of these costs.

Heat, Light &Power- The actual cost was higher than the budgeted cost owing to increased room and restaurant revenue. This cost is determined by the government as it provides electricity which powers Washington Hilton. The December bill was determined by the power supplier.

Repairs and maintenance. The cost is determined by past trends. In the month of December the cost was slightly higher than the budget. As from June 2013, Washington Hilton adopted outsourcing of repair and maintenance services to enhance efficiency. The company has seen great improvements since Smart Repairs undertook the responsibility of repairs and maintenance in the hotel. The actual amount indicated is the bill received from Smart Repairs.

Accident Expense. Minor accidents are common in hotels; however, the hotel loses money if the accidents are rampant. In the month of December, accidents reported, treated and billed to Hilton cost the hotel $2,500. Individuals who are involved in accidents in the hotel are treated at Washington Hospital, which is a five minute drive from the hotel. The hospital sends a monthly bill for payment by 15th of the following month.

Training Expense. Hotel business depends highly on economic conditions. Washington Hilton therefore hires and dismisses casuals depending on the number of clients visiting the hotel. This attracts training costs which must be incurred every time the hotel hires new employees. The hotel employed an additional 50 employees in anticipation of the Christmas period. The cost of training these new personnel was $3,000. This was $200 more than management expected.

Sales and Marketing. To ensure that the hotel remains competitive, management sets aside some amount for promotion. In the month of December, the hotel paid $2,000 for a TV advert on CNN. The $1,000 was spent on online marketing.

General Ledger Transactions for the above Revenues and Expenses.

To record Room Revenue Earned in Dec;

DRBank A/c1,900,000

CR Room revenue Income A/c1,900,000

To record Restaurant Revenue Earned in Dec;

DRBank A/c650,000

CR Restaurant Revenue Income A/c650,000

To record General and Admin Expenses in Dec.

DRGeneral&Admin Expenses A/c150,000

CR Bank A/c150,000

To record Heat Light & Power Expense incurred in Dec.

DRHeat, Light & Power8,000

CR Bank A/c8,000.

To record Repairs & Maintenance Expense incurred in Dec

DRRepairs & Maintenance A/c5,000

CR Bank A/c5,000

To record Accident Expense incurred in Dec

DRAccident A/c2,500

CR Bank A/c2,500

To record Training Expense incurred in Dec

DRTraining A/c3,000

CR Bank A/c3,000

To record sales & marketing Expense incurred in Dec

DR Sales & Marketing A/c3,000

CR Bank3,000

To record National sales &marketing Expense in Dec

DRNational Sales & Marketing A/c1,500

CR Bank1,500

Cash Ledger; Dual Format.

Date Particulars V.N L.F Amount Date Particulars V.N L.F Amount

Bank 20,795,500 General and Administrative 1,641,750

Bank 7,114,250 Heat, Light, and Power 87,560

Repairs and Maintenance 54,725

Accident Expense 27,363

Training Expense 32,835

Sales and Marketing 32,835

National Sales and Marketing 16,418

1,893,485

Bal c/d 26,016,265

Closing Profit and Loss statement.

Washington Hilton Consolidated Profit & Loss Statement for the year ended 31st Dec 2013 2013 2012 Annual Report Actual Budget Last Year Actual Budget Last Year

Room Revenues 22,695,500 22,217,700 18,377,172 20,088,000 20,000,000 18,000,000

Restaurant Revenues 7,764,250 7,405,900 6,125,724 6,696,000 6,600,000 5,940,000

Total Hotel Revenues 30,459,750 29,623,600 24,502,896 26,784,000 26,600,000 23,940,000

Rooms Profit 12,183,900 11,682,210 9,662,836 10,562,400 10,500,000 9,450,000

Restaurant Profit 477,800 387,018 320,118 349,920 325,000 292,500

Total Hotel Department Profit 12,661,700 12,069,228 9,982,954 10,912,320 10,825,000 9,742,500

General and Administrative 1,791,750 1,791,750 1,482,030 1,620,000 1,620,000 1,458,000

Heat, Light, and Power 95,560 71,670 59,281 64,800 60,000 54,000

Repairs and Maintenance 59,725 53,753 44,461 48,600 48,000 43,200

Accident Expense 29,863 29,863 24,701 27,000 25,000 22,500

Training Expense 35,835 33,446 27,665 30,240 30,000 27,000

Sales and Marketing 35,835 35,835 29,641 32,400 32,000 28,800

National Sales and Marketing 17,918 17,918 14,820 16,200 16,000 14,400

Total Expense Centers 2,066,485 2,034,234 1,682,598 1,839,240 1,831,000 1,647,900

House Profit 10,117,415 9,647,977 7,980,238 8,723,160 8,994,000 8,094,600

Fixed Expenses 2,389,000 2,389,000 1,976,040 2,160,000 2,200,000 1,980,000

Net House Profit 7,728,415 7,258,977 6,004,198 6,563,160 6,794,000 6,114,600

Works Cited

Hilton.com, Washington Hilton. 2013. Web. December 5 2013. http://www3.hilton.com/en/hotels/district-of-columbia/washington-hilton-DCAWHHH/index.html

Manta.com, Hilton-Washington. 2013. Web. December 5 2013. http://www.manta.com/c/mmjc3tl/hilton-washington

Homo Faber Analysis

Introduction

The importance of literary works cannot be gainsaid as far as shaping the views and ways of life of individuals in the contemporary human society is concerned. Indeed, literary works have been widely used by their composers to outline the ills that plague the societies within which they live, as well as plant the seeds or ideas of ideal societies that can be created through making some changes in the ways of living. It is, therefore, no wonder that literary works have influenced or triggered some of the most radical social changes in varied societies (Belasco, 2008). It goes without saying that different artists, poets, playwrights and even writers have varying degrees of success and popularity depending on the extent to which individuals can identify with the works. Of particular note is the fact that the works may have numerous themes, some of which can be controlled while others cannot. This is the case for the theme of death in Max Frisch’s novel, “Homo Faber”. The theme of death, in this story, is aimed at outlining the fact that death is always present and that individuals should weigh the things that they have and determine the things about which they should care about.

Homo Faber revolves around the life of a technologist and engineer named Walter Faber, who works with UNESCO in New York. However, Walter travels widely across South America and Europe in the course of his work, a situation that essentially drives the plot of the story as he never manages to get married. Indeed, the girl with whom he has been in love (and who is pregnant for him) is hesitant to get married to him. He leaves for work in Baghdad after which they split up with the girlfriend Hanna, who has agreed to abort the baby (Frisch, 1959). Some years later after returning to New York, Walter takes an unplanned cruise to Europe, and meets a young woman named Sabeth. His proposal to her at the end of the journey does not materialize as she is traveling with a male friend. Later on, Walter and Sabeth meet in Paris, upon which they take a road trip across Europe. When he asks her what her mother’s name was, she says its Hanna, upon which he hopes that Hanna aborted their child. It soon turns out, however, that Sabeth was indeed his daughter (Frisch, 1959). Unfortunately, Sabeth goes visiting her mother and is bitten by a poisonous snake and dies. Eventually, Walter ends up with Hanna after realizing the varied opportunities that he missed.

Indeed, death underlines the helpless nature of human beings to it and the fact that human beings have no option but to surrender to it. For instance, Walter Faber, when in a plane heading to Mexico is faced with the option of going to see his long lost friend Joachim, with whose brother they were sitting together in the plane (Frisch, 1959). Initially, Walter had feigned ignorance and did not want anything to do with the brother (Herbert). However, when the plane makes a forced landing in the desert, Faber decides to accompany Herbert who is going to visit his brother. Unfortunately, they find that Joachim had hanged himself, an incidence to which they cannot do anything other than resign themselves to it. The only thing that they could do was film the body, which had been preserved, and bury it. Indeed, Faber goes back to New York (rather than heading to Mexico), while Joachim stays behind to manage the plantation left behind by his brother.

On the same note, death is seen as present in almost every situation that man encounters. This fact is underlined by the numerous incidences with which Walter Faber grapples. First, there is the death of Walter’s long lost friend months before Walter and Herbert could go checking on him (Belasco, 2008). In addition, Walter becomes friends with his own daughter (unknowingly) and while on an adventure, she is bitten by a snake, in which case he really struggles to get her to hospital. While she does not die from the snake bite, she succumbs to a fracture she obtained when she fell down a cliff after being bitten by the snake. Underlining the ever-present nature of death is the symbolism of Hanna’s bathtub, which takes the shape of a coffin. This underlines the fact that human beings are faced by death in almost every circumstance and may have nothing to do other than surrender to it.

As much as human beings are wired to fear death, it also teaches them the things that they should value and the importance of maintaining connections with the important people around them. Of particular note is the reconnection that Walter made with Hanna after the death of Sabeth (Belasco, 2008). The grief and devastation that both of them shared after the death of Sabeth leads to their reconnection and causes them to forget all the things that they have done that could have hurt the other person. This is compounded by the prospects of death of Walter after the discovery of the stomach cancer from which he is suffering.

References

Frisch, M (1959). Homo Faber. London: Abelard-Schuman.

Belasco, J (2008), The Bedford Anthology of American Literature, Volume II: 1865-Present, Bedford-St.Martin’s Press, Boston

Topic:

Name of Student:

Name of Institution:

Homosexual Bill in Uganda

Introduction

Homosexuality has become a global controversial issue of the years. The term sexual orientation has been particularly favored to denote a non-chosen condition that cannot be harmful in any direct sense. Critics of homosexuality in which religious, political and conservative groups are represented term it as a detrimental issue in the well being of society, in which it occurs and a threat to the social fabric. Those in favor of homosexuality present arguments on the basis of need to strengthen and protect the millennia of traditional family.

Many countries have presented legislation bills that are meant to present homosexuality as a sexual offence punishable by imprisonment and in some extreme cases, by the death penalty; while others have presented bills in favor of the protection of citizens with a homosexual orientation or preference. It is against this background that this paper seeks to analyze the homosexual bill in Uganda and critically evaluate the basic arguments in the bill. Further, the paper shall in essence outline the extent to which society believes in punishment for homosexuals. It shall evaluate the factors that influence such decisions in society.

Literature Review

The Practice of homosexuality has been illegal in Uganda and is listed in the penal code, but a proposed Homosexual Bill has expands on it. By criminalizing homosexuality, the Uganda penal code already violates the International Human Rights Obligations. The lesbian, gay, bisexual, and transgender (LGBT) individuals in Uganda endure harassment which ranges from verbal insults, physical and sexual harassment, arbitrary arrests and torture and public humiliation. On account of one’s sexual orientation, many victims of correctional rape, blackmail and arbitrary detention have denied health care, housing and even education. The introduction of this Homosexual bill has seen reports of death threats against LGBT citizens and police raids and arbitrary arrests on some human rights activists.

Jeffrey Gettleman in an October 15th 2009 The New York Times Issue laid out the details of the Uganda Homosexual Bill as presented by David Bahati, a Member of Parliament for Ndorwa County, West Kabale, in April 2009. The objective of the bill is the establishment of a comprehensive consolidated legislation that protects traditional family. The bill will execute this mandate by one, prohibiting any form of sexual relations between same sex persons among Ugandan citizens and two, promoting or recognizing such relations in public institutions by the government or non-government organization either inside or outside of Uganda.

Gettleman observes that like in earlier drafts, the bill reiterates a lifetime imprisonment in the event of a conviction of homosexuality. The offence is defined in a new category referred to as “aggravated homosexuality” and presents provisions of a death penalty upon conviction. One partner being HIV positive is another factor apart from homosexuality which as the bill postulates, can lead to aggravated homosexuality.

Further, the bill imposes a complete ban on all LGBT activities which as such could be construed as “promoting homosexuality”. There is also an infringement on free speech, assembly and redress of grievances for LGBT Ugandans. This is an elimination of fundamental human rights (Amnesty International October 15, 2009).. The ban also covers all organizations advocating on behalf of LGBT citizens whose violation could lead to fine or imprisonment for up to seven years.

There are provisions in the bill that require citizens to report any persons they are aware that is engaging in homosexuality. They are required to report to the police within a twenty four hours period. Failure to give such information could lead to up to three year imprisonment or fines.

The bill also extends jurisdiction to gay relationships outside the country by either one or both parties being Ugandan citizens. Upon return to their country, such persons will risk imprisonment and if HIV positive, death penalty. International treaties and obligations which violate “the spirit and provisions enshrined in this Act” are viewed as null and void in the bill.

This bill has some new provisions over the earlier draft. A penalty of seven years imprisonment is provided by the new category referred to as “attempted homosexuality”. A case of “attempted aggravated homosexuality” attracts a life sentence penalty. There are provisions for the compensation of homosexuality victims. Julius Kaggwa, a director of the Support Initiative for People with a Typical Sex Development observes that this law if passed will inevitably result in partners turning against their partners as a safe resort to avoiding these draconian legal penalties. The law also seems attractive in these “victims” seeking compensation.

The bill also imposes a ban on same- sex marriage. A life sentence in prison is the penalty for any Uganda either in his country or abroad who enters into a homosexual marriage. There are also charges of any citizen who aids and abets homosexuality or conspires to engage in homosexuality. Operating a brothel carries a prison sentence of up to seven years. Critics however assert that the definition presented in the bill is too broad as to include any hotel owner.

Provisions of the proposed Homosexual Bill are compared by many critics to the Idi Amin’s rule where he called for the expulsion Asians from Uganda with regard to their colour. Jacqueline Kasha a lesbian human rights activist seems to represent many of human rights activists’ views in Uganda when she asserts that close to about half a million LGBT Ugandans are likely to flee their country for fear of prosecution. She is especially aggravated that the official figure of LGBT Ugandans is unknown since one’s sexual orientation is not part of the national census questionnaire (BBC, 2009). The extraterritorial jurisdiction clause if enacted, gives the government an upper hand since it can call for extradition from another country in order to face prosecution in Uganda.

These sentiments are shared by Solome Nakawesi of the Akina Mama Wa Afrika (AMWA) organization, with regard to prosecution of citizens who fail to report homosexual acts by other citizens. She dismisses this as a creation of a fascist-style society where family members, service providers and colleagues are made to spy on each other. She terms the Bill as inhuman if passed into law since it assumes that family members and the society as a whole is readily aware of their fellow members’ sexuality which is not a fact. It will be definitely a promotion of blackmail, false accusation and intimidation in the society.

Rubaramira Ruranga an executive director in a HIV/AIDs guidance and empowerment organization views homosexuality as practice not acceptable by society but explains that prosecution and imprisonment is not the right path in the correction of this practice. She goes further to suggest that homosexuals need to be treated and educated on prevention strategies because criminalization of the practice will only cause stigma, discrimination and denied knowledge on HIV/AIDS and its treatment.

Religious conservatives are in favor of this Bill and reject very strongly to genetics being the cause of homosexuality. They view it as an abnormal, unnatural, chosen and changeable disorder, condemned by God, which has serious negative moral implications and therefore ought to be criminalized and punished.

Discussion

The Uganda Homosexual Bill is a perfect example of opinions, attitudes and ideals of societies who strongly oppose and even criminalize homosexuality. The factors that cause people to view homosexuality as a crime punishable by law are varied and range from religious conservatism, need to protect traditional family, invalid criticism to change in society and the fear of taking a minority standpoint.

Many of those who criticize homosexuality do so, on a moral standpoint. They are not ready to accept all sexual orientations as equal (Pattison & Pattison, 1560).

. They regard heterosexuality with superior and supreme status and therefore condemn homosexuality.

The fear of breaking the social fabric is very real among anti homosexuality societies. They feel that there is a need to protect the traditional family constituting the marriage of a female and a male. Marriage, in their view is a special privilege only for opposite sex couples. They believe that encouragement of homosexual lifestyle will only make marriage meaningless since they cannot produce and therefore threaten survival of a society (Pattison et. al, 1559).

Conservative Christians oppose homosexuals’ adoption of children on grounds of risk of “abnormal” upbringing. They fear that the parent(s) will train their children to accept homosexuality as a normal “lifestyle” and may even influence them to choose homosexuality later in life.

A society fictitious belief that homosexuality causes AIDS makes members of that society fear the practice. They are socialized to believe that “abnormal” sexual relations rather than high-risk behavior cause HIV infection.

When homosexuals present their grievances to governments, the larger society may view this as a demand for different things in the political realm. They do not view it as a call for equality on the basis of marriage laws and government equal treatment.

Conclusion

Homosexuality has become a global controversial issue of the years. Many countries have presented legislation bills that are meant to present homosexuality as a sexual offence punishable by imprisonment and in some extreme cases, by the death penalty; while others have presented bills in favor of the protection of citizens with a homosexual orientation or preference.

The objective of the Ugandan Homosexual Bill is the establishment of a comprehensive consolidated legislation that protects traditional family. Many critics view this bill as a violation of International Human rights, on the basis, of discrimination, harassment and equality.

The factors that cause people to view homosexuality as a crime punishable by law are varied and range from religious conservatism, need to protect traditional family, invalid criticism to change in society and the fear of taking a minority standpoint.

References

Amnesty International (October 15, 2009). “ HYPERLINK “http://www.amnesty.org/en/for-media/press-releases/uganda-%E2%80%98anti-homosexuality%E2%80%99-bill-threatens-liberties-and-human-rights-de” Uganda: ‘Anti-Homosexuality’ Bill Threatens Liberties and Human Rights Defenders” Retrieved on January 7, 2010.

BBC (October 15, 2009). “ HYPERLINK “http://news.bbc.co.uk/2/hi/africa/8308912.stm” Uganda MP urges death for gay sex”, Retrieved on January 7, 2010

E.M. Pattison and M.L. Pattison, “Ex-Gays’: Religiously Mediated Change in Homosexuals,” American Journal of Psychiatry, Vol. 137, pp. 1553-1562, 1980

Jeffrey Gettleman (January 7, 2010) “The Anti Homosexuality Bill, 2009”The New York Times Retrieved on January 7 and 10, 2010

Olukya, Godfrey (January 8, 2010). “ HYPERLINK “http://www.washingtonpost.com/wp-dyn/content/article/2010/01/08/AR2010010800560.html” Uganda lawmaker refuses to withdraw anti-gay bill”, The Washington Post. Retrieved on January 8, 2010

The Times (December 18, 2009) “ HYPERLINK “http://www.timesonline.co.uk/tol/comment/leading_article/article6960894.ece” Uganda’s Inhumane Bill”, Retrieved on January 8, 2010

Author

Institution

Date

Homosexuality has been a highly controversial subject since time immemorial. In essence, quite a lot of data and information has been written pertaining to the subject with each and every person expressing his or her opinion. In this case, there has been a wide variation of the opinions expressed by different individuals. One opinion that captured my attention was in the New York Times newspaper on January 28 2012 by Frank Bruni.

In the article titled, “Genetics or Not, Gay Won’t Go Away”, Frank acknowledges that, for decades, homosexuality has been widely ostracized, undergone moments of patchwork acceptance before experiencing a heady triumph in the recent times. He acknowledges that homosexuals have invoked homosexuality as a way of explaining why discrimination is senseless and homophobia unwarranted. The main theme in his article is that homosexuality is wound in an individual’s genetic make up rather than a matter of choice. Frank goes on to quote scholars like Clinton Anderson, who says that the dynamics via which an individual becomes gay are not yet known. He builds a thesis that substantial evidence indicates that there are connections between hormones, sexual identity, brains and genes. In addition, he borrows from the study which shows that 52% of identical twins are gay compared to only 22% of fraternal twins or 11% of adoptive brothers who turned out to be gay. This, he posits, shows that heredity and not the environment, called the shots as far as determining an individual’s sexual orientation.

In addition, more research has identified common chromosomal and anatomical traits among homosexuals in which case, homosexuality is a result of a set of genes. In this case, he likens sexual orientation with skin color and therefore, an unchallengeable biological matter.

While he may be having quite valid arguments and invoking the opinions of scholars on the issue, I find his opinions quite warped. Homosexuality is not a genetic issue but rather a matter of choice, which is mostly influenced by the environment in which one lives. In making up his thesis, Frank mainly focuses on the high number of identical twin brothers who have turned out to be homosexuals as compared to the fewer number of fraternal twins and adopted brothers who have gay sexual tendencies. While he may take this as an indication that genes play a pivotal role in determining an individual’s sexual orientation, it is ironical that adopted brothers would have gay tendencies having in mind that their genetic make-up is not similar. Is it not more logical to explain this percentage as having been influenced by their socialization (Paul, 1986)?

Socialization refers to the process by which animals (or more aptly human beings) learn how to recognize other species, which it cohabits with. In learning the interaction process, the human beings would learn communication techniques and how to communicate but also how to recognize as well as respond to other people’s intentions (Kenneth, 1988). This is exactly the same thing that happens as far as homosexuality is concerned (Jeffrey et al., 2001). As research has shown, the number of people who ascribe to homosexuality has risen in the recent times. Is this truly an indication as to changing genetics or hereditary composition (Paul, 1986)? That is definitely not the case. Many people have come up in support of homosexuality thereby triggering curiosity amongst the young people, who have gone ahead and become inducted into homosexuality. This is definitely not a case where homosexuality genes were present but suppressed. It is a case of straight individuals socialized into a particular habit thanks to their curiosity.

In essence, many people will acknowledge that technological advancement has contributed immensely to the rise in homosexuality. While internet has marked a giant technological leap, it has also created avenues where homosexuality can be nurtured. Pornographic sites have cropped up stirring and shaping these feelings, with many young people experimenting on them and eventually getting hooked into homosexuality. If it was actually a matter of biology, does it not beat logic why and how people were more capable of suppressing such a thing in the past (Paul, 1986)? This is a clear indication that most people who have come up as homosexuals or gay have had these feelings shaped or awaken by their socialization and especially by the influence of the media and other contemporary forms of socialization (Erik, 2004).

Homosexuality has also been explained as emanating from sexual abuse in the childhood of an individual (Jeffrey et al., 2001). Research has shown that young boys who were sexually abused by adult males may grow to doubt their own sexuality and conclude that they were actually homosexual. In essence, such confusion about one’s sexuality in male children who underwent sexual abuse in their childhood would lead to homosexuality (Jeffrey et al., 2001).

In addition, homosexuality has been shown to be more likely to occur in children who had absentee or distant fathers (Erik, 2004). In essence, many kids who did not enjoy the presence of their fathers in their childhood would yearn to be close to their fellow men in order to compensate for the fatherly love that they lacked in their childhood (Kenneth, 1988). Quite a lot of evidence points out that a high percentage of homosexuals or gays had distant, less loving and attentive fathers compared to heterosexuals (Erik, 2004).

Conclusion

Homosexuality as a subject has been quite controversial since time immemorial. There are divergent views as to what is the root of homosexual tendencies. It has been believed that homosexuality is rooted in individuals’ genetic make-up. However, quite a substantial number of people have come up and stated that they are homosexuals by choice and not by chance. In addition, research shows that many homosexuals developed the tendencies from their childhood either due to socialization or as an effort to compensate for the affection of distant fathers (Jeffrey et al, 2001). Alternatively, they could be influenced by abuse in their childhood to believe that they are homosexuals. Either way, the insinuation by Frank Bruni that, homosexuality is a wound in an individual’s genetic make-up is not only warped but also ignorant of the fact that there is no conclusive and comprehensive explanation as to what causes homosexuality.

References

Bruni, F. (2012). Genetic or Not, Gay Won’t Go Away. Retrieved from http://www.nytimes.com/2012/01/29/opinion/sunday/bruni-gay-wont-go-away-genetic-or-not.html?ref=opinion

Holland, E. (2004). The Nature of Homosexuality: Vindication for Homosexual Activists and the Religious Right. New York: Universe.

Weeks, J., Heaphy, B., & Donovan, C. (2001). Same sex intimacies: families of choice and other life experiments. New York: Routledge.

Rosenfels, P. (1986). Homosexuality: the psychology of the creative process. New York: Ninth Street Center.

Lewes, K. (1988). The Psychoanalytic Theory of Male Homosexuality. New York: Simon and Schuster.

Lewontin, R. C., Rose, S., & Kamin, L. (1984). Not in Our Genes New York: Pantheon

Witt, K. (1992). Quayle Contends Homosexuality Is a Matter of Choice, Not Biology. The New York Times, September 14, 1992, p. A17

Name

Course

Prof

Date

Homosexuality in Films, The Velvet Vampire and American Psycho

The two films are different; however, they convey the same message. They have brought up how homosexuality and lesbianism have taken root in our society today. The main characters in the film portray lesbianism. The characters are ready to do what they can do to ensure that they fulfill their sexual desires. “American Psycho” related homosexuality to madness. Homosexuality was depicted as unattractive and as a fetish for crazy people. On the other hand, “The Velvet Vampire” depicted homosexuality as aesthetically pleasing but morally wrong. The essay brings out acts of homosexuality and how it is perceived by different communities and how it shocked the audience.

The Velvet Vampire was acted in 1970’s at that time Americans had started to have an open mind about sex. That is why some of the people started to venture in having sex with the same sex. This movie clearly portrays this. A new culture came in and became the lives of some of the people in America. Pornographic materials started coming in, that is why Suzy shows off her body even though it is not necessarily. This cleared showed how people had submerged in sexual matters at that period. Many of the actresses have acted nude. This showed how sex was not a sin anymore. In 1960’s, carrying out an abortion or using control pills was seen as abnormal one could even be expelled when found with a control pill at school. However, in 1970’s these things had become so common to many.

Everything in “The Velvet Vampire” movie starts to depict an aspect of homosexuality. The movie emphasizes on dysfunction, sexual anxiety and topless actresses. Lee and Suzy characters in the film are invited by Diane Le Fanu for a weekend at her desert home. Lee and Suzy car breaks down Diane arrives on time and gives them a ride to her house. Their car is taken to a nearby garage.

She decides to take Suzy for a walk in the ghost town. In the middle of the street Suzy is bitten by a snake. Diane takes this opportunity and sucks out the poison. By sucking the poison Diane, raises Suzy’s emotions. Although she is not ready to engage in the action, the action warms her up. Diane notices that Suzy has been moved by the action. When they go in the room Diane, and Juan start to make move Suzy notices which shows a lesbianism action. Diane starts to influence Suzy by her sweet word. She tries to tell Suzy that men envy them, and it is the time that they must take action. She tells her that there is a secret pleasure that they can have before her husband Lee joins them. This showed how sex had encroached people at that time. Suzy and Diane have sex although they are all females.

The conversations in the film focus on homosexuality actions. Ladies are hunger for sex that is why Diane tries to invite Suzy to be on the move. She does this by inviting her in her house and viewing them in the mirror in order to come up with a strategy to influence them. Diane uses a strategy to ensure that he captures Suzy attention. Although at first Suzy does not show concern on sexual matters, Diane makes sure that she captures her attention. In this film, Diane tries to satisfy her sexual hunger by influencing Lee and Suzy. This is clearly portrayed by how she invites both of them in the house and ensures that they do what she is aimed at.

Notably, Diane uses psychological strategies to ensure that he captures the attention of Suzy. She takes her into the bedroom and influences her to be on the move. Although she discharges Juan with extreme prejudice, she uses her as a tool to ensure that she influences Suzy into bed. On the bed, she tries to show her the secret pleasure that they can have as ladies.

In 1970’s we would say that there was great sexual revolution. That is why Lee and Suzy were seduced by Diane and they did not take this as a big matter. That is why there is a lot of sex nudity in this film. The movie tries to bring out that sex is dangerous when performed in sinful manner. This is clearly shown at the end of the movie when each person who committed the sexual sin dies differently. Diane starts to seduce both Suzy and Lee for sex which is not common in the society.

On the other hand, “American Psycho” is a film that also depicts aspects of lesbianism. The main character Patrick has a girlfriend of whom they constantly make wedding plans. However, his lifestyle does not show that he is ready for marriage. He has hunger for sex. He seems to live a good life, but this does not happen at all. He kills people to satisfy his sexual desires. Although he has a girlfriend, he is not satisfied at all. This portrays his hunger for sex. He does not even have moral values. He approaches a homeless man and kills him.

In the film, Patrick invites prostitutes in his house. He makes sure that, these prostitutes carry on the sexual act together. While they are having sex, he records them and comes up with a wild sex video. Before they live, he goes to the drawer and picks some tools. In the film, the two girls come out of the house crying. The producer of the film does not bring out what happened in the inside the house we only see the two girls crying. This portrays the inhuman character that Patrick has. He is concerned about fulfilling his desires and does not care about other people.

The movie was acted in 2000’s in America to show how people reacted towards some of the actions such as lesbianism. The society sees this as insanity because they do not expect a man to act in such a manner. Patrick the main character goes around killing people. He does not live a normal life that is why he is portrayed as being mad. This is because of the activities that he carries out. He does not care about the welfare of the other people but focuses on hurting them for his personal gain. Inviting prostitutes to have sex together is an act of madness

Patrick invites an old friend in Paul’s apartment. Patrick and the prostitute get into bed. The prostitute decides to get out of the bed before she gets hurt. However, Patrick is focused on fulfilling his mission. His old friend starts screaming and blood flows all over the sheets. When she tries to run, she finds corpse and blood all over the place. She finally escapes but Patrick strategies a way to ensure that she dies. She runs in all apartments screaming Patrick drops the chain store killing the girl. Patrick only focuses on killing the girl. He does not want anybody to bring out what he does.

Patrick later tells her girlfriend that, he is a psycho thus he is not ready for marriage. This happens in a restaurant where he causes riots and leaves silently. Hurting her girlfriend as a result of lesbianism is wrong. That is why there are riots in the restaurant when he confesses that he is a psycho. In the 2000’s, some of the actions are regarded as barbaric and being out of control.

There are clear differences between American Psycho and The Velvet Vampire. In American Psycho Patrick who is a 27 years old finds pleasure in killing people for his personal benefit. He even goes ahead and betrays his girlfriend. On the other hand, in The Velvet Vampire the main character in the film Diane does not kill his friends but fulfills his desires wisely. She makes sure that she traps his friends in order to fulfill his sexual desires. She makes sure that she commits herself into the lesbianism act.

Patrick does not involve himself in the act, but he enjoys seeing ladies performing the act. That is why he invites prostitutes in Paul’s house and records them as they perform the act. All his items even in his office show an aspect of lesbianism. He kills people who find him performing the act because he does not want the society to find out that he commits that act. There is a lot of shedding of blood in this film only to satisfy sexual desire. That is why lesbianism is related to madness. The madness comes up because Patrick focuses on killing people because of his desire to fulfill his sexual desires. He even goes ahead and kills his friend Paul. There is a lot of shedding blood on this film.

On the other hand, Diane in “The Velvet Vampire” tries to serve lives. She sucks the poison when Suzy is bitten by a snake. She cares about his friend’s life although she focuses on fulfilling her desires. In the film, there is no act where Diane kills her friends. She gives them priority and cares for them. That is why when her friend’s car broke down she went ahead and helped them although she was focusing on something negative. In “The Velvet Vampire” film, Diane involves herself in the lesbianism act. This is clearly portrayed in the film where he makes Suzy get involved in the act. She even does the act with Juana to make sure that Suzy easily gets involved in the act.

In a nutshell, the two films portray the perception of sexual matters in different centuries. In 1970’s, sex had greatly evolved. Sexual matters started being taken for granted. People did not have respect for sex. That is why there is a lot of nudity in the film. Women start to seduce both men and women in order to fulfill their sexual hunger. However in the Velvet Vampire the main character in the film is a Vampire to show the evil aspect of sex. On the other hand in American Psycho homosexuality is clearly seen as madness. That is not what is expected in the society. Patrick the main character seems to live his own life and does not want to relate with anyone.

Work cited

Williams & Tony, Feminism, fantasy and violence: an interview with Stephanie Rothman {Velvet vampire; Student nurses; Terminal Island}. 2011. Vol. 9 Issue 2, p84-90, 7p

HYPERLINK “http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=082d7159-eeb1-4087-81b4-d98aea397f0b%40sessionmgr4004&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d” l “db=asu&AN=513785562” http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=082d7159-eeb1-4087-81b4-d98aea397f0b%40sessionmgr4004&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=asu&AN=513785562

Porton & Richard. American Psycho. 2000, Vol. 25 Issue 3, p43-45, 3p

HYPERLINK “http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=7067bd94-4269-4f49-a7a7-172dcd90d186%40sessionmgr4005&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d” l “db=asu&AN=505852060” http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=7067bd94-4269-4f49-a7a7-172dcd90d186%40sessionmgr4005&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=asu&AN=505852060

Rogers & Martin. Video Nasties and the Monstrous Bodies of American Psycho. July 2011, Vol. 39 Issue 3, p231-244, 14p

HYPERLINK “http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=c3eb3968-1fdd-4314-a34d-0adc979e5e2f%40sessionmgr4005&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d” l “db=ofs&AN=510083869” http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=c3eb3968-1fdd-4314-a34d-0adc979e5e2f%40sessionmgr4005&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=ofs&AN=510083869

Chaudhuri & Shohini. Visit of the Body Snatchers: Alien Invasion Themes in Vampire Narratives. 1997, Vol. 14 Issue 40/41, p181, 20p

HYPERLINK “http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=f9c899ce-786b-4a64-be43-e79493abcb2e%40sessionmgr4001&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d” l “db=asu&AN=10158122” http://web.a.ebscohost.com.proxyserver.otis.edu/ehost/detail?sid=f9c899ce-786b-4a64-be43-e79493abcb2e%40sessionmgr4001&vid=1&hid=4112&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=asu&AN=10158122

Name:

Professor’s name:

Class name:

Date:

Honesty

Honesty is a virtue adored all over the world. The term honesty refers to the quality of being upright, sincere frank, and truthful. An honest person is courageous and fearless. Additionally, he or she does not bow his or her head before others. Living an honest life means that a person exposes one true self to others (Pryor 14). Therefore, the aim of this paper is to describe how people commonly understand the word honesty. This paper will also describe the problems hidden inside the word and also show what the term misses explaining. Honesty as people understand it is important since it acts as the stick holding people together. Notably, honesty helps people to conquer most of their problems.

Honesty as people understand it is the foundation upon which people build their relationships in. the relationship may be with their friends, their family, or their society at large. When a person is honest with his or her friends, family or loved ones, there is the creation of a feeling of trustworthy (Thoennes 17). However, a man is basically born with the qualities of honesty, but these qualities will present themselves based on how h or she was brought up. Basically, if the parents are honest, even though it cannot be said that their children will be honest, a higher percentage of people turn out to be like their parents.

Conversely, there are problems hidden behind the term honesty. There are some situations in which by being honest, one may inflict lots of stress and pain to other people. A good example is the situation where a doctor may decide not to his or her patient directly that he or she is suffering from a fatal disease such as cancer. Even though it is the obligation of the doctor to tell the patient the truth, the doctor has to keep quite so as to avoid causing lots of pain to the patient. This shows that it is not all-inclusive that a person be honest all the time. This however, contradicts what the term and how people perceive the meaning of the term honesty. This builds an assumption that there are sometimes people need to justify what is the best resolution since not telling the truth in some cases is the best way a person can protect other people from getting hurt.

The term honesty overlooks many issues. As said in the above paragraph, there are some situations whereby people have to be dishonest in order to protect other people. However, according to the definition of honesty, this is wrong. According to how people understand the term, everyone should tell the truth no matter the consequences of the truth. Therefore, as per my views, the term morality should be used in the place of honesty. The reason for this is that the term morality does describe honesty but in a way different level. Morality refers to the differentiation between what is wrong and what is right. In the case of the doctor, this would apply since the doctor has to choose what is right and what is wrong as per the health and wellbeing of the patient. The doctor can choose not to tell the patient that he or she has few days to live due to the cancer. This would be right as per morality since it protects the patient but is wrong when it comes to the term honesty.

Work cited

Pryor, Kimberley J. Honesty. Tarrytown, NY: Marshall Cavendish Benchmark, 2009. Print.

Thoennes, Keller K. Honesty. Mankato, Minn: Capstone Press, 2005. Print.