Managerial Accounting Case Essay Example for Free

Managerial Accounting Case Essay In the Seligram case, the existing cost accounting system measured two components of cost: direct labor and burden. All burden cost, which is the overhead, was grouped into a single cost pool and was calculated only by using a burden rate per direct labor dollar. This may cause problems since direct labor and overhead are not consumed by the products in the same proportion. Simply using the same burden rate is obsolescent. First of all, direct labor hours per lot tested had been steadily declining, especially with the increase of dependence on vendor certification. This will result in the change of the burden rate. Besides, this system distorts the price to some extent, making the price for complex parts cheaper while price for elementary testing higher compared with price for outside services. What is more, the consequences brought from the introduction of high -technology components would decrease the direct labor hour. All of this was trending to higher burden rates and overall higher rates. Cost allocation based on current burden rate of 145% is calculated within the Exhibit1. Having noticed of the problems of the existing system, the accounting manager proposed a two-burden-pool method to allocate the burden cost. Under the two-burden-pool method, burden cost has been divided into two pools: one is the burden cost related to the administrative and technical functions and the other is test related burden. The former is calculated based on direct labor dollar, the latter one is calculated by using machine hours. This method takes other factors that cause the burden into account, which makes the cost allocation more accurate than the existing method. The result of two-burden-pool is as the follows. The consultant proposed a more detailed cost allocation method, i.e. separate burden centers from each of each test room and common technical and administrative pool so that a three-burden-pool is formed. Under this method, burden cost in test rooms would be allocated on a machine-hour basis, and technical and administrative costs would continue to be charged on a rate per direct labor dollar. This method is more accurate in allocating the burden cost by providing a cost of each product or job. Through this way, ETO could differentiate client and product and calculate the cost more accurately from direct data such as the machine hour to product a certain product, so that they need not to guess the real cost of that product by allocating cost according to estimation. Besides, due the process of automatic, direct labor dollar amount alone could not reflect the real picture of burden cost as before. So it is necessary to take other related factor into account when allocating burden cost and more detailed analysis of the allocation basis is needed. The allocation result of three-burden-pool is listed below: Since the three-burden-pool system is most accurate in allocating burden cost among those three methods, it is preferable. However, it does not mean the three-burden-pool system is perfect. Because this system provides more accurate and detailed information of the production process, it will cost more than the other two methods. In addition, the redesign of the three-burden-pool system could be expensive too due to the complexity of the system. In order to improve this system, ETO needs to pay attention of the relationship of cost and benefit. Besides, ETO could set up a system that is easy and effective to perform to save the cost of implicating three-burden-pool. Besides the consideration of proposed cost allocation methods, Seligram should also arrange the new equipment into an appropriate cost pool which indicates a more reliable estimation. Assuming that new equipment has a separate cost center, all variable cost, fixed cost and depreciation will be reported separately. The burden rate is only based on the machine hours of new equipment which are 400hr (Year1) and 2400hr (Year2-8). Additionally, we use Double-decline method for depreciation. Balance is shown in Exhibit4. The separate burden rate for Year 1 would be much higher than those in the following years due to set up costs (Exhibit 5). Burden rates combined with main testing room are calculated in Exhibit 6. All combined burden rates are much lower than the separate costing rates. We recommend choosing a separate cost center for new equipment, even though the rates are much higher. Due to the current situation that lower costs for more complex components, which is abnormal, separate method would reflect more accurate and reliable costs of new imported machines. Obviously, combined method would influence the presentation of true costs. The costs are reduced by other factors in main testing room. Higher burden rates are more reasonable that these new machines have higher cost in essence and also they are just for testing components from several specific clients. Higher burden rates are more accurate.

Racial Discrimination from Police Essay Example for Free

Racial Discrimination from Police Essay Racial discrimination in the United States is as old as America itself. The United States motto deduces that, although America is a single country, it is made up of people of all walks from all the corners of the world, but some as slaves, especially from Africa. The American population is diverse both culturally and racially thus the name Melting Point. Racial discrimination is the act of subordinating an individual due to the color of the skin or race. Discrimination against people of color began long ago while slavery still existed, and it took a Civil War between the Northern and Southern states to end slavery. In history, racist violence, police brutality, has been used to suppress the racial blacks and to preserve power and privileges for the white race. This was done for five primary purposes. First, it has forced black people into slavery or low wage situations. Secondly, to steal land and other resources. A third was to maintain social control. A fourth purpose was to eliminate conflict in politics, social life, and employment. Lastly, the fifth purpose was to unite white people across the ethnic, class, and gender boundaries. It is not really different of what we see nowadays through every day in the street. It is just getting a little bit smoother , cover up by law that a certain category of people make to protect themselves and the ones who as the privilege to use it. Most of the times, they do not been treated as the minority whenever they do the same mistakes by the justice in this country. The following grounds for suspicion of criminality are among the many reasons that African American motorists are pulled over: Driving a luxury automobile (e. . , Lexus, Mercedes, BMW, etc. ), driving in a car with other black men, driving early in the morning or late at night, driving in a low-income neighborhood, known for its drug traffic, driving in a neighborhood where there have been recent burglaries,†¦ Although the above list may in fact be the reason that a prejudice officers attention is obtained, none of the reasons listed can be filed as a probable cause in the police report. I have so many bad exp eriences with the police that I think, it is just getting worst. We all know, minority people, that they use theses bunch of †laws† to still keep us down because they still, and for more of the â€Å"white people† ,think that they are a â€Å"superior race†. One day, I was with my dad driving around a nice neighborhood with some friend to go pick up one our friend to go at the club. It was late around 11 pm that night. From nowhere the police pull us over and start actin really at their defensive. They asked us to get out of the car, after checking if the car has the proper paper (insurance driver license). They asked us what we were doing there and we answered without stress that we are going to pick up a friend of us to go at the club. One of us asked us, straight up on our face, if we were not here for other illegal purpose in the neighborhood. We were still acting cool, at the same moment two others police cars pulled over. We were surprise by the number of units just for 3 people. They start searching us with some brutality and still asking stupid questions. The car also has been check. They brought a K-9 dog to search the car. We did not know what they were looking for and even if they have a warrant on us. After some so long minutes, they let us go. The think that really made us feel that we were inferior was the fact that one of the cars was following us through the neighborhood until we got out. That experience was the most shameful one I ever been into. I really hate cops since this experience. Being a minority and particularly black is not a crime. I totally presume that most of the police are like that. Racial bias and discrimination are existent in the minds of many individuals, some of whom may have, if it is at all possible, a justification for such thoughts. But when it comes to the protection and justice of a society, race should not even be an issue. The criminal justice system of today fuels its flame of democracy with decisions influenced by a certain individuals race and stature in society, and allows these preconceptions to be the basis of such decisions. Whether it is the African American motorist being pulled over with no probable cause, or the racially spurred brutalizing by the police, racism prevails in the world of criminal justice. Most communities that suffer police discrimination and violence have little control of the economy, or political overseers of the police. Typically the people who do have these powers are the richer communities, with primarily white citizens. I do not think the community or even education can do something about it, it is already in their manners and nothing will change it, The only think that could make a minority person close to their tight circle is â€Å"money†.

Music Essays English Music Hall

Music Essays English Music Hall A Short History of the English Music Hall. The term ‘Music Hall’ is used to refer to a venue, or to a form of entertainment taking place at that venue, typically featuring a number of miscellaneous acts, possibly including musical turns, comedy and acrobatics, in a relatively formalised programme. It is also often termed ‘variety’. This essay considers the early roots of Music Hall, its growth in the late 19th century, and its subsequent loss of popularity in the face of competition from other media in the 20th century. Taken into account are the socio-economic environment and also the development of musical styles within the Music Hall context. It will be shown that the influence of Music Hall is still widespread in popular culture today. Background Music Hall developed from a range of entertainments, some of which had been part of English culture for centuries. Broadsides first appeared in the 1500s (Gammond 1991: 82): they were an early equivalent of the newspaper. News stories and satire were printed in verse form with the instructions ‘To the tune of†¦Ã¢â‚¬â„¢, with the intention that the text should be sung to a well-known musical theme, typically a folk-ballad. The music itself was rarely printed, and so broadsides relied on the tradition of passing tunes on orally. In later broadsides, tunes were often popular songs from plays, with the intention of promoting shows in return for sponsorship – an early form of advertising revenue. The ballad was engrained in culture, but the demand and resources of the populus were not yet sufficient to support the growth of a performance industry. Also influential were the many fairs which were trading and entertainment events. In his diary, Samuel Pepys mentions attending Bartholomew Fair in 1661 and â€Å"seeing the monkeys dance† (Pepys 1661), and a number of Music Halls in the late 19th century featured animal acts (Gillies 1999: 31). One-man shows, such as those offered by Charles Dibdin (1745-1814), show elements of entertainment that were later developed in Music Halls. Dibdin can be seen as a key link between earlier folk-art traditions and the increasingly commercialised musical world of the 19th century (Gammond 1991: 153-5). He was a prolific song-writer, who had considerable success with light operas and by selling rights to his songs. These were the early days of copyright law, which developed in the late 19th century firstly to grant exclusivity of performance rights to singers and subsequently to effect a royalties system for composers. Two types of venue preceded Music Halls and had a particular influence on them: taverns and song-and-supper rooms. In taverns, a working-class clientele participated in singing along with their drinking. In song-and-supper rooms, the middle-class man-about-town (no women were admitted) could enjoy a meal while singers entertained. Song-and-supper rooms typically opened around midnight, and entertainment could be bawdy. Some of the early stars of Music Hall began their careers in taverns and song-and-supper rooms. Sam Cowell (1820-1864) is an example, and can be considered one of the first professional singer-songwriters. By 1850, he was earning a good living from the song-and-supper rooms, but had begun his career as an actor and had also performed in opera. In ‘Villikins and his Dinah’, regularly performed by Cowell, we see characteristics that were to become widespread in Music Hall songs, in particular the use of ‘commentary’ between sections of the song to increase its drama. Thus prior to verse 8, where the ghosts of Villikins and Dinah appear to Dinah’s father, the performer sets the scene: â€Å"Now this is the superlatively supernatural wisitation [sic] which appeared to the parient [sic] at midnight after the disease of his only progeny.† (Davison 1971: 23) The affectations in the language and pronunciation suggest the creation of the narrator as a character in his own right, and characterisation is another important element of the Music Hall song, as will be seen shortly. The growth of Music Hall was dependent on an audience able to pay for it, and with an interest in what it had to offer. The growth of a potential market is evident by the mid-19th century, when a number of Music Halls were opened (Sadie 1980: XII/832). In the mid-1840s, Evans’, a former song-and-supper room was reopened as a Music Hall. In 1849, Charles Morton, a pioneer of Music Hall, took over the Canterbury Arms in Lambeth and developed it as a venue. He enlarged it in 1856, and in 1861 opened the Oxford Music Hall in Oxford Street (Sadie 1980: XII/832). This idea of having a chain of venues gained ground in the latter part of the century. Early Developments 1850-1870 The 1850s and 60s can be considered as a first phase of Music Hall. Programmes were varied, with classical and popular music appearing on the same bill. Extracts from Gounod’s opera Faust (1859) performed in Music Halls provided the first hearings of the work for English audiences. A number of early Music Hall songs use old musical themes with new texts: for example, ‘Sam Hall’ can be traced back to a ballad about Captain Kidd. Harry Clifton’s ‘Polly Perkins of Paddington Green’ (1863) uses what appears to be a folk-tune (possibly ‘Nightingales Sing’), but its lyrics possess a humour not seen in folk music: Polly doesn’t marry a ‘Wicount’ or a ‘Nearl’, but in the punchline of the song, weds a â€Å"bow-legged Conductor of a twopenny bus† (Gammond 1991: 411). The same tune is used for another well-known Music Hall song, ‘Cushie Butterfield’, which was particularly popular in the Newcastle area. Tyneside had its own strong Music Hall tradition, giving rise to songs such as ‘The Blaydon Races’ and ‘Keep Your Feet Still Geordie Hinney’ and all three songs display a similar humour to ‘Polly Perkins’. The lyrics draw on local diale ct – Cushie is â€Å"a young lass in Gyetsid [Gateshead]† who â€Å"likes hor beor [her beer]† (Davison 1971: 31). With ‘Champagne Charlie’ (1868), the development of the character song is evident. Performed and co-written by George Leybourne, the Champagne Charlie character is described as a ‘swell’: a well-to-do man-about-town with a taste for Moà «t. Unlike ‘Villikins’, the text is in the first person, Leybourne becoming the Champagne Charlie character in performance. The song is perhaps the first advertising jingle, and was used to promote Moà «t, with Leybourne rumoured to partial to the drink (he died prematurely of alcoholism). His salary at this time was around  £30 a week – certainly adequate to indulge in the Champagne Charlie lifestyle. However, the character was an act: Leybourne was not a ‘toff’, but a former mechanic who remained illiterate and spoke with a strong Black Country accent (Gammond 1991: 334) Concern was growing over the activities in Music Halls. Articles in The Tomahawk focus on the quality of the entertainment: it had been suggested that the Music Hall would â€Å"exercise a beneficial influence over the progress of music amongst the lower classes† but â€Å"Music Hall†¦is mischievous to the art which it pretends to uphold† (Anon 1867).   At the time, improvement of the working classes through access to the arts was promoted among some thinkers. Two years later, Music Halls are criticised for being dens of vice: â€Å"I am positively assured†¦that on certain recognised nights loose women are admitted to these places without payment.† (Greenwood 1869). The often poor reputation of the Music Halls contributed to later attempts by the authorities to regulate their activities. Heyday 1870-1900 The development of Music Halls should be seen in context of wider developments in the social and economic environment of Victorian England. Following the Industrial Revolution, workers migrated from rural communities to cities, and this pattern accelerated in the 1870s. By the mid-1880s, around half the population of London had been born elsewhere (Harris 1994: 42-3). Simultaneously, leisure time increased. In the late 1860s, a half-day holiday was introduced on a Saturday, and in the 1870s, the 9-hour working day was introduced (Harris 1994: 139). Leisure time became a larger part of life for the working classes, and Music Hall was one activity that benefited from this. Drinking had always formed an element of the Music Hall entertainment, but the ruling classes had sought to control this. In 1878, London County Council restricted the consumption of liquor to the back of the halls (Sadie 1980: XII/833), also demanding that a proscenium arch and fire curtain be installed at all venues (there had been a number of fires at Music Halls). A number of smaller operators were forced to shut down, while the larger operators built up chains of venues, with Music Halls growing in size and number. In June 1888, a House of Lords debate quoted a figure of 473 Music Halls in London alone (Gillies 1999: 23). Larger halls meant that some of the intimacy of earlier venues was lost. Instead of a Chairman introducing acts and enjoying banter with the audience, venues identified performers by use of an indicator board, with each act having a number. In this environment of larger audiences, the most successful performers were able to command substantial fees, and some became internationally famous. Up to this point, Music Hall stars had been almost exclusively male, but from around 1880, women appeared regularly at Music Halls and were among the most successful Music Hall stars. Marie Lloyd is probably the best known: by 1891, she was appearing at several venues each night and earning  £100 a week. At this time, a 2-up, 2-down house in Oldham cost  £150-180 (Harris 1994: 113). In 1911, twenty years later,   only just over 2% of the population earned over  £160 in a year (Harris 1994: 107). In comparative terms, therefore, Lloyd’s earnings were on a par with a Premiership footballer today. In her early career, she infamously fell foul of performing rights by adopting ‘The Boy I Love Is Up In The Gallery’ as a key song in her repertoire, and she is still strongly associated with it. However, Nelly Power, another singer of the day, had exclusive performance rights for the song, and Lloyd was forced to stop singing it (Gillies 1999: 18 et al). At this time, exclusive association with a particular song enabled a performer to generate bookings, as nobody else was allowed to perform it. Songwriters sold a song with performing rights to a singer, and were thereafter not entitled to any further income. They relied on writing more songs on the same basis, but campaigned for further payments and the royalties system of today developed.   Pantomime was also an outlet for Music Hall stars, who would appear singing the songs for which they were most famous. This had a profound influence on the development of pantomime, with traditional characters such as Harlequin and Columbine dropped in favour of interpretations of fairy tales built around the Music Hall personalities and their repertoires. The music publishing industry had grown alongside the development of Music Halls. By the 1830s, songs such as ‘He was such a nice young man’ and ‘All round my hat’ (a folk tune) were produced for sale at Pleasure Gardens or song-and-supper rooms. The music catalogues of publishers typically included a range of material including songs, operatic arias, hymns and dances. Charles Sheard was publishing Music Hall material from around 1852 as part of its Musical Bouquet series (Gammond 1991: 410). From 1850-1900, the price of a piano dropped and some manufacturers introduced monthly payment schemes, making the instrument more accessible (Gillies 1991: 66). This helped the Music Hall songs become firmly engrained in the popular musical culture of the time. Songs had an air of respectability about them until around 1860, after which many started to display more vulgarity. This was still subtle by modern standards: Dan Leno’s trademark song ‘The Swimming Master’ (by Herbert Darnley) makes much of the need for bodily contact with the ladies being taught to swim – if they feel they’re sinking, then â€Å"To my manly chest they cling† (Davison 1971:69) – but goes no further than suggestion. Some venues decreased the classical element of their music programmes. Dickens (1879) comments that â€Å"the operatic selections which were at one time the distinguishing feature of the Oxford have of late years been discontinued†, and evidence from Music Hall programmes from this time onwards shows a focus on popular idioms. However, other Music Halls continued to offer what might be considered as more ‘highbrow’ entertainment. The Alhambra in Leicester Square specialised in ballet, and Evans’ in Covent Garden offered â€Å"songs, glees, and part songs, executed by a well-trained choir† (Anon 1867). The ballets at the Alhambra continued to at least the turn of the century and it also staged a number of operettas. Decline 1900-1920 In its early days, Music Hall had been seen as a largely lower-class entertainment. In the early 1900s, it gained respectability, with knighthoods for some of its key personalities and the first Royal Command Performance, featuring Music Hall acts, taking place in 1912 (Sadie 1980: XII/833). A number of developments led to the decline of Music Halls. In 1914, eating and drinking in the auditorium was banned (Gammond 1991: 409 et al) and Music Halls in effect became theatres. Many continued to offer seasons of variety performances, and there was still great interest in the entertainment, but it was now required to compete with new media: first the cinema, then radio. New music styles such as jazz were also gaining in popularity. Its influence is evident in some later Music Hall songs: ‘Lily of Laguna’ (1898) uses syncopation and describes an idealised world of African Americans living in the Southern States of the US. Its use of language such as ‘nigger’ and ‘coon’ would be considered offensive today, but reflects the very different attitude to race at the time (Davison 1971: 95). The song was written by the English songwriter Leslie Stuart for Eugene Stratton, an American performer who appeared regularly ‘blacked up’ : this practice was widespread within the Music Hall, and continued for many years with The Black and White Minstrels a popular TV show as late as the 1970s. By the 1940s, Music Hall had largely disappeared. Gramophones provided musical entertainment in the home. The stars of variety diversified: Gracie Fields developed firstly a film career then focused on radio broadcasts in addition to appearances in variety (Gammond 1991: 189), and George Formby appeared in a number of films as well as continuing the work of his father (also George Formby, a popular variety singer at the turn of the century) in Royal Command performances and other revues (Gammond 1991: 203). The Legacy of the Music Hall The influence of the Music Hall is still very much evident in British culture. It played a major part in the development of stand-up comedy, and the Comedy Club, which has seen a revival in recent years with chains such as Jongleurs, owes an obvious debt to the Music Hall tradition. The variety show featured regularly on TV well into the 1970s on shows such as ‘The Good Old Days’, and the annual Royal Command Performance, with a range of acts, is still televised. Pantomimes too feature many characteristics of those in the late 19th century, with TV personalities taking the roles that Music Hall celebrities enjoyed a hundred years ago. The musical styles seen in Music Hall continue to influence artists. ‘Obladi, Oblada’ (Lennon and McCartney, recorded by the Beatles 1968) features a fourline verse with sequence-based melodies and a simple refrain, with a line repeated, reminiscent of the choruses inviting audience participation in Music Hall. More recently, Blur’s ‘Parklife’ (1994) uses the concept of performer taking on a personality, with club- and concert-goers joining in with the ‘Parklife’ motif at the end of each line, much like a Music Hall audience would have joined in with choruses. Music Hall should therefore be seen not just as a cultural phenomenon in its own right, but as a development in a long history of popular song and entertainment. Bibliography Clarke, Donald (Ed) (1989) Penguin Encyclopaedia of Popular Music (Viking, London) Davison, Peter (1971) Songs of the British Music Hall (Oak Publications, New York) Dickens, Charles Jnr (1879) Dickens Dictionary of London ‘Music Halls’, reproduced on www.arthurlloyd.co.uk Frith, Simon and Marshall, Lee (2004) Music and Copyright (2nd Edition, Edinburgh University Press, Edinburgh) Frow, Gerald (1985) Oh Yes It Is! A History of Pantomime (BBC, London) Gillies, Midge (1999) Marie Lloyd: The One and Only (Gollancz, London) Gammond, Peter (1991) The Oxford Companion to Popular Music (Oxford University Press, Oxford) Harding, James (1990) George Robey and the Music Hall (Hodder and Stoughton, London) Harris, Jose (1994) Private Lives, Public Spirit: Britain 1870-1914 (Penguin, London) Kilgariff, Michael (Compiler) (1998) Sing us One of the Old Songs: A Guide to Popular Song 1860-1920 (Oxford University Press, Oxford) Middleton, Richard (1990) Studying Popular M usic (Open University, Milton Keynes) Price, Richard (1999) British Society, 1680-1880 (Cambridge University Press, Cambridge) Sadie, Stanley (1980) New Grove Dictionary of Music and Musicians Vol. 12 pp831-834 (McMillan, London) Thompson, F M L (1988) The Rise of Respectable Society: A Social History of Traubner, Richard (1984) Operetta: A Theatrical History (Gollancz, London) Victorian Britain 1830-1900 (Fontana, London) Waites, Bernard, Bennett, Tony and Martin, Graham (Eds.) (1982) Popular Culture: Past and Present (Croom Helm, London, in Association with the Open University) Weightman, Gavin (2003) What the Industrial Revolution Did for Us (BBC, London) Websites www.arthurlloyd.co.uk Anon (1867) Extracts from ‘The Tomahawk, 14th and 21st September 1867   Dickens, Charles Jnr (1879) ‘Music Halls’ from Dickens’s Dictionary of London Greenwood, James (1869) The Seven Curses of London www.pepysdiary.com Pepys, Samuel (1661) Diary extract from 31st August 1661 Recordings Blur ‘Parklife’ (From the album ‘Parklife’, 1994, Food Records) The Beatles ‘Obladi, Oblada’ (From the White Album, 1968, Parlophone)

Remember The Titans Essay -- Movies, Film, Coach Herman Boone

In 1971 Coach Herman Boone replaced a popular, successful white coach at T.C. Williams High School in Alexandria, Virginia, in that community's effort to finally integrate its schools. The school and community were angrily divided by the federal integration order, and the volatility of the situation was heightened by the abrupt demotion of Coach Yoast and Boone's promotion to Head Coach. In this movie Coach Boone is on a mission to try to get the white and black players to unite and play together as a team. He wanted the two races to become a team. Around that time, there was a lot of racism and a lot of schools were segregated, so the players obviously didn't get along with each other at first. A lot changed when Boone replaced Yoast for the head-coaching job for the Titans. The city had a hard time accepting the fact that the Titans now had a Black man as head coach. Coach Yoast agreed to be assistant coach and convince the white players to play with the black players. Now it was t ime for them to go to camp to see what they were really made of. They were ready for camp and ready to get on the bus. At first the busses were separated by Blacks and Whites, but Coach Boone didn't want that he wanted them to sit together. So one bus had the offensive players only and the other had defensive players only. He wanted the players to get along, so he sat one black player with one white player on each set of seats and told them that the player they sit with would be their roommate. It still didn't work out when they got to the camp. They still had their differences and wouldn't get along. When practices began they wouldn't have each other's back. The white player would miss a block just because the person he was blocking for was Whi... ...al speech about being a perfect team, and that got the team ready for the second half. He said "We aren't perfect but this team is perfect, because we haven't lost a game until now." Coach Yoast said, "I don't want the other team to gain another yard." He said that before the second half started. The Titans ended up winning the championship and it was a great success story. In this movie I learned that you can never be quick to judge people based on their color, or the way they look, because their look doesn't tell you if they are nice or good people. This movie teaches you great lessons about life and shows that it takes hard work to succeed and to make a good team. Chemistry is one of the key things. Everyone should get along, and there should be no conflict between teammates. I have also learned that you shouldn't judge someone based on the color of their skin.

The Odyssey Essay examples -- essays research papers

Throughout vast journeys of many heroes, no other hero had a more complex journey than Odysseus. This journey is called The Odyssey, written by Homer. It is an epic poem or story told of a hero name Odysseus on a 20-year voyage trying to get back home from the Trojan War. The great epic poem known as The Odyssey and attributed to Homer was probably first written down around the eighth century BC, but the origins of the ancient story in myth, legend, and folklore and art appear to be much older. Greek Epic Hero When you think about Greek Epic heroes, Odysseus will most likely come to mind. Odysseus is the main character in Homer's poem "The Odyssey." "The Odyssey" is a narrative poem that describes Odysseus' adventures and obstacles in his quest to return home to Ithaca, where he is king, from the Trojan War. Odysseus has been gone for two decades. All the other chieftains have returned home. However, Odysseus' whereabouts are unknown. One of the things that make Odysseus a Greek hero is that the gods favor him. In the Odyssey the gods help Odysseus many times. When Poseidon struck Odysseus' ship with lightning, Odysseus was able to survive because a goddess named Ino gave him a magical cloak. The cloak prevents Odysseus from drowning. When Circe turns Odysseus’ men into swine, Hermes the messenger god gives Odysseus a magical herb that prevents Circe from using her spells on him. Due to this Odysseus was able to gain favor in Circe's eyes and he convinced her to turn his men back to normal. Towards the end of the book, when Odysseus returns to Ithaca, Athena disguises him as a beggar. The disguise was to fool the suitors, who are eating Odysseus out of his home and are harassing his wife Penelope, and to get Odysseus access to the palace. The ancient Greeks used to say that a true hero must show respect to the gods by giving them sacrifices and praying to them. Odysseus gives sacrifices to the gods in many instances in â€Å"The Ody ssey." When Odysseus goes to Hades, the underworld, he sacrifices a ram and an ewe to the gods. When Odysseus defeats Polyphemus the Cyclops who is the son of Poseidon the god of the sea, Odysseus gives sacrifices to the gods. Lastly when Odysseus defeats those horrible suitors that outnumbered him by so much Odysseus realizes that it was the gods who helped him do this. A mere mortal could not perform the fea... ...d wars are true. Let’s take Ithaca for instances, is a real landmass in the Ionians Islands of the western part of Greece. Through the Trojan War, there is some truth to that because researches have found some parts and signs that deal with a war that took place a great time ago. They found that Troy is in what we call present-day Turkey. It is very hard to understand the book because of the depth it goes into. The translator E. V. Rieu said that â€Å"The Odyssey† was one the hardest books to translate mainly because Homer writes with emphasis on his works. But in the movie, the director Andrei Kanchalovsky said â€Å"the movie was hard to make because it was to many books that translated The Odyssey in many different ways.† In actuality, the article was the best summary of the book and half as good as the movie. Fayetteville State University By: Adrian Williams History 110 11-16-00 Book: Homer. The Odyssey. 375 Hudson Street, New York, New York 10014, USA. Penguin Books Inc, 1946. Movie: â€Å"The Odyssey†. Directed by Andrei Kanchalovsky. Starring Armand Assante, Vanessa L. Williams, and Eric Roberts. 1997. Article: http://members.nbci.com/blademaster/myths/odyssey.html

Greek And Roman Arches :: History, Art, Architecture

Greek and Roman Arches and Architecture Architectural designs changed greatly since the ancient times. Most famous architectures and sculptures today originated from the Greek and Roman civilizations. Moreover, some of the inventions from those civilizations are also being used today, such as the arch, which originated from Roman architecture, and the columns, which originated from the Greek architecture. Throughout history, these architectures and inventions have become the foundations for our buildings, churches, and much more.   Ã‚  Ã‚  Ã‚  Ã‚  The Greek architecture used mainly columns in most of their temples. The shape of the column was the most significant architectural factor. There were three types of columns, which were Doric, Ionic, and Corinthian. On these columns would lay a magnificent centerpiece, which displayed Greek gods or any sort of decorations. On the other hand, the Romans’ architecture used mainly arches, which could hold much more pressure than a column. Romans also used columns in their buildings, but only in a decorative form. Arches were made of stones or bricks and placed on top of each other in a way that it can form an arch and hold weight upon itself. In most Roman architectures, such as the Colosseum, there would be a dome over the top to protect from rain, sun, or any other weather. The dome has a massive weight, so there has to be something to support it up, and this is where the job of the arch takes place. In these Greek and Roman buildings or temples, there would be sculptures of famous gods and warriors. The Greek sculptures were also different than the Romans’.

Propoor Tourism in Iran

1. Background of Study Tourism is clearly of large importance for developing countries. Islamic Republic of Iran, by having great natural resources and historical back ground and heritages should be able to make a great use of these potentials to create a healthy and on growing economy. Recently, government of Iran has started to invest more on tourism sector of the country, but it is not easy for government to implement all the strategies they need for growth in the industry.There are many issues which should be taken into consideration before applying those strategies. One of these issues is the population of poor people in the country, which is a great quantity from the overall population, doesn’t have any important role in this implementation and strategies or benefits. Poor in Iran can’t afford to travel and also can’t afford to invest and be dynamic part of industry. Travelling is considered as a luxury facts which not everyone can afford to do it and more over invest on it.There is a need for setting up a new type of tourism in country which everyone can travel and invest and get the benefits of it and more people can participate. However, according to Dilys R (2001), analysis of tourism data in developing a country shows that in most countries with high levels of poverty, tourism is significant and increasing. The poor can participate in the tourism industry in many ways – as workers, entrepreneurs, and neighbors. They gain new opportunities but also face limitation. They earn incomes, but also suffer costs of tourism.These impacts vary enormously from destination to destination. Enhancing the opportunities and impacts for the poor is the concern of this research. Pro-Poor Tourism (PPT) is about how the business of tourism is done. The impacts of tourism on the poor depend very much on the behavior of private companies and individual tourists. At the same time, these are strongly influenced by Government, through its policies , regulations, public investment, expectations, and actions, not only in tourism but in other sectors too (Caroline A, 2006).As mentioned by Dilys R (2001) â€Å"Achieving poverty reduction requires actions on a variety of balancing fronts and scales, but for such to happen it is required a significant progress is pro-poor growth – (growth which benefits the poor)†. Together with that Dilys R (2001) also questioned, â€Å"As an industry that is clearly important in many poor countries, can tourism be one source of such growth? † 1. Country profile: Islamic Republic of Iran Iran, a country slightly larger than Alaska, is located in the Middle East, bordering the Gulf of Oman and the Persian Gulf in the south and the Caspian Sea in the north.It covers an area of 1. 648 million square kilometers (636,296 square miles) and is edged between Iraq, with which it shares a border of 1,458 kilometers (906 miles), and Pakistan and Afghanistan in the east, with which Iran h as 909 kilometers (565 miles) and 936 kilometers (582 miles), respectively, of common borderline. Iran also shares 499 kilometers (310 miles) of borderline with Turkey, 992 kilometers (616 miles) with Turkmenistan, 432 kilometers (268 miles) with Azerbaijan, and some 35 kilometers (22 miles) with Armenia, the latter 3 states formerly being part of the USSR (Encyclopedia of the Nations, Iran, 2009).Most of the 2,440 kilometers (1516 miles) of coastline are on the Persian Gulf and the Gulf of Oman. The two gulfs are connected by the strategic Strait of Hormuz. Iran has dozens of islands in the Persian Gulf, many of which are uninhabited but used as bases for oil exploration. Those that are inhabited—notably Qeshm and Kish—are being developed, attracting investors and tourists. The Iranian coast of the Caspian Sea is some 740 kilometers (460 miles) long.Apart from being home to the sturgeon that provides for the world's best caviar, the Caspian Sea is the world's largest lake, with an area of some 370,000 square kilometers, and is co-owned by Azerbaijan, Russia, Kazakhstan, and Turkmenistan (Encyclopedia of the Nations, Iran, 2009). In general, Iran consists of an interior plateau, 1,000 meters to 1,500 meters (3,000 feet to 3,500 feet) above sea level, ringed on almost all sides by mountain zones. The Elburz range with the Iranian capital, Tehran, at its feet, features the country's highest peak, the snowcapped volcanic cone of Mt. Damavand, at 5,604 meters (18,386 feet).To the north of the range there is a sudden drop to a flat plain occupied by the Caspian Sea, which lies about 27 meters (89 feet) below sea-level and is shrinking alarmingly in size. The larger Zagros mountain range runs from north-west Iran down to the eastern shores of the Persian Gulf, and then eastward, fronting the Arabian Sea, and continuing into Pakistan (Encyclopedia of the Nations, Iran, 2009). Iran has a relatively young population, with 34 percent of the population unde r the age of 14 and 61 percent between 15 and 64 years of age. Thanks to a family planning program, population growth decreased from 3. percent in 1984 to 1. 7 percent in 1998 and further to 0. 83 percent in 2000. Of the population, an estimated 38 million Iranians (or 60 percent) live in urban areas, while approximately 27 million live in rural areas (Encyclopedia of the Nations, Iran, 2009). The population density was 37. 6 inhabitants per square kilometer (97 per square mile) in 1998, though many people are concentrated in the Tehran region, and other parts of the country (especially deserts) are basically uninhabited. Basic literacy rates are above the regional average, although uncertain reporting standards give a wide margin for error.In 1997-98 the central bank estimated literacy at 80. 5 percent in those over 6 years old, with 75. 6 percent of women and 85. 3 percent of men judged to be functionally literate, i. e. they were taught to read and write at some point (Encycloped ia of the Nations, Iran, 2009). Iran's infrastructure is relatively poor and inadequate. Part of this stems from the fact that the vast country was never fully developed, but it also experienced considerable setbacks during the Iran-Iraq war of the 1980s, and restoration since then has been slow (Encyclopedia of the Nations, Iran, 2009)Iran has a network of 140,200 kilometers (87,120 miles) of roads, of which 49,440 kilometers (30,722 miles) are paved. The 2,500-kilometer (1,553-mile) A1 highway runs from Bazargan on the Turkish border across Iran to the Afghan border in the east. The A2 runs from the Iraqi border to Mirjaveh on the Pakistani frontier. Tehran is linked to major cities in the vicinity by 470 kilometers (292 miles) of express-ways. A heavy expansion of car use has led to increased demand for fuel, severe overcrowding of roads in metropolitan areas, and mounting pollution problems.Government estimates put the average annual increase in domestic fuel consumption at 5. 5 percent, well above the real economic growth rate. The government has sought to limit motor use by raising domestic fuel prices, but petroleum products in Iran remain heavily subsidized and among the cheapest in the world (Encyclopedia of the Nations, Iran, 2009) Before the revolution Iran had begun to build a reputation as an exotic holiday destination; its ski resorts at Shemshak and Dizin, north of Tehran, attracted international celebrities.After 1979, the Islamic government discouraged tourism, leaving many renowned archaeological and historical sites, including Persepolis, Pasargard, and Esfahan, barely visited by foreigners (Encyclopedia of the Nations, Iran, 2009). Although hardly a booming sector, visitor rates are beginning to rise. The government has begun to issue visas more freely to non-Muslim individuals and groups, and the country is appearing with greater frequency in tourism brochures, but still only around 320,000 foreign tourists actually visit, bringing in reve nue of US$170 million.The bulk of tourism remains to be founded on Shia pilgrimage centers such as Mashhad and Qom. The Bonyad-e Mostazafan (Foundation of the Oppressed), which owns most of Iran's large hotels, plans to increase the number of hotel beds from the current 34,500 to 59,500 by 2002 (Encyclopedia of the Nations, Iran, 2009). 2. Tourism in Iran Currently, Iran is a country covered in political, religious, cultural, social and economic controversy.It is a country that magistrate’s extreme emotional and ideological debate and faces challenges as a tourism destination both because of this controversial context and as a result of its association with conflicts in neighboring countries like Afghanistan and Iraq. Distinction of tourism in Iran is complicated by its position at a cultural crossroads, the time-span over which invasions and migrations have taken place and the present day situation where a large population of recent refugees exists from wars and political un rest in neighboring countries.Iran has enormous cultural diversity on the one hand and a homogeneous religious authority on the other but it is the latter that currently dominates. Furthermore, government which protects and promotes its own brand of Islamic indigenous culture and heritage with a fierce pride and an international image epitomized by US President Bush’s reference to the ‘axis-of-evil’ and you have a situation where indigenous tourism in the normal sense of the phrase is suppressed. Even when used in a conventional sense, the term indigenous tourism is much contested but certain key concerns and debates emerge from the literature.These include: multifaceted host, guest and intermediary relationships; lack of industry knowledge and incorporation of local cultures; lack of local awareness of tourism and ownership of tourism related businesses; and a need for carefully considered policies to avoid degradation of culture and ensure development is sustai nable (Kevin O. G, McLellan L. R & Tom B, 2007). Many of these concerns are relevant in Iran to some extent although it is argued in this chapter that indigenous tourism has been suppressed in Iran. Nevertheless, there are indications that a unique form of local tourism infused with indigenous character has begun to emerge.This local variation of indigenous tourism is taking shape despite the striking homogeneous national image portrayed in the international mass media. The early stage in the tourism development life cycle means that tourism is generally considered as a national phenomenon, at a national scale rather than local. Growing links between tourism and the protection of Iran’s national cultural heritage were reinforced in 2005 with the merger of Iran Touring and Tourism Organization (ITTO) and Iran Cultural Heritage Organization (ICHO) to form the Iran Cultural Heritage and Tourism Organization (ICHTO) (Kevin O. G, McLellan L. R & Tom B, 2007).Although the strong in fluence of the central government is clear with direct authority for the new organization resting with the Vice President of the Islamic Republic of Iran (WTO, 2006), the link between culture heritage and tourism allows vestiges of indigenous tourism to survive but not flourish. 2. Problem Statement How much pro-poor tourism is known by tourism policy makers of Iran? Since, there is no record or papers found about pro-poor tourism in internet or media, According to the research in the internet , there is no evidence to prove Iran’s government are aware of the opportunities and benefits of pro-poor tourism in general.Moreover base on the research, there isn’t any specific actions or strategies done by government to implement pro-poor tourism in Iran. There is a big gap between opportunities and potentials of tourism in Iran and plans and strategies done by the government to make use of these opportunities. As a result there is not much attention to pro-poor tourism in I ran as well as other types of tourism like eco-tourism and medical tourism and etc. But what are the issues of implementing pro-poor tourism strategies in Iran’s society?First problem is lake of knowledge and awareness on this type of tourism. There is no evidence shown that, there are groups or people in government or private sector who think or plan for Po-poor tourism in Iran and it as a big squander for tourism sectors of Iran. Following by first issue, the second will be the lake of planning and strategizing the steps and creating visions and working on that plans. Third is to implement the plans and start educating the poor to use the benefits of it. 3. Research questionsBased on the statement and significance of study presented, the research question will be: 1: Is pro-poor tourism adoptable in Iran’s society? 2: How political and religious issues can effect pro-poor strategies? 3: What are the ways to plan effectively for pro-poor tourism in Iran? 4: What are t he stages of implementing pro-poor tourism in Iran? 5: What will be the issues and problems of implementing the pro-poor tourism strategies? 6: How to monitor and review for performance of pro-poor tourism strategies? 4. Research objectives : To find the best understanding of pro-poor tourism The research first objective is to introduce the pro-poor tourism to Iranians Government as well as private tourism organizations, and create an excellent understanding of this type of tourism in Iran. 2: To create a goal and mission One of the requirement for this progress will be creating goals and missions to understand better how to reach our goals and whether we reach the goal of the strategies or not and also to evaluate the progress better. 3: To structure and plan for putting our strategies into actionOnly understanding of Po-poor tourism in not enough to benefit the society, there should be a plan to implement and follow to gain our goals and missions. 4: To implement the strategies co rrect and accurate and controlling the action constantly There should be a way to controlling the progress even during implementing it to find whether strategies are correct or to make sure that there are putting in to action correctly. 5. Theoretical Frame Work In this research, the researcher wishes to find how pro-poor tourism can help Iran’s tourism for further developments and improvements.To gain this goal first need to find out opportunities, challenges and issues related to the research and analyze it. Second step is to create the right strategies and to find how these strategies can help development of tourism in Iran. 6. Conceptual Framework 7. Significances of research 1: How pro-poor tourism can helps in rising economy. 2: How pro-poor tourism’s income can be distributed to the poverty in the society. 3: How pro-poor tourism can help society in other aspect, such as creating more jobs, motivates poor, educate people and etc.This paper will also discuss abou t the economical potentials of pro-poor tourism in Iran. This study believes that Iran have many potentials in tourism industry which never used or discovered by the government and people who works in tourism industry. One of the potentials are implementing pro-poor tourism and developing the tourism in poor or not very developed areas. By developing tourism specifically pro-poor tourism industry, government can decrease unemployment and help poor, by teaching them fishing rather than giving them fish.Poor which most of them don’t have chance to study or build a new business for themselves can be educate by government or by NGOs and social committees and be able to become a part of tourism sector and help themselves and family and also subsequently help the society and government as well. 1. Importance of Tourism Industry Tourism is a leading industry in the service sector at the global level as well as a major provider of jobs and a significant generator of foreign exchange at the national level.Tourism has become one of the largest and fastest growing industries in the global economy. During the period between 1996 and 2006, international tourist arrivals worldwide grew at an average annual rate of about 4. 0 per cent (United Nations Report, 2007, p. 10). According to the report by United Nations in (2007, page 12) about Role of Tourism in Socio-Economic Development, â€Å"The strong growth in tourism arrivals in Asia, particularly the sub regions of North-East Asia, South Asia and South-East Asia is one indicator of the increased significance of tourism for developing countries.Visitors worldwide have clearly recognized the attractiveness of tourism experiences in Asian and Pacific developing countries in terms of the rich cultural heritage and natural environment. Many officials in these countries have seen that tourism can be part of their development strategies, especially in economic terms. † Tourism is considered based on its contribution in the form of receipts; share of gross domestic product (GDP) and exports; and growth rate patterns for the tourism industry, tourism economy, government expenditures and capital investment.The economic impact of the tourism industry is usually assessed at the macroeconomic level and can be measured in several different ways. The most general measurement focuses on tourism receipts and the contribution of tourism to a country’s GDP (United Nations Report, 2007, p. 26). The United Nations Statistics Division and the World Tourism Organization (now UNWTO) developed the tourism satellite account in 2001 as one of the most systematic measurement of the economic impact and contribution of tourism at the national level (United Nations Report, 2007).According to the World Travel & Tourism Council (WTTC), the TSA is â€Å"based on a demand-side concept of economic activity, because the tourism industry does not produce or supply a homogeneous product or service like many tradition al industries. Instead, the travel and tourism industry is defined by a diverse collection of products (durables and non-durables) and services (transportation, accommodation, food and beverage, entertainment, government services, etc) that are delivered to visitors†. It is important for policy-makers at national and local levels to see that this diversity has many complex links to all parts of the economy.This is what makes the economic impact of tourism so significant for development. There are various definitions of social development, and most of them converge around the concepts of improving the well-being of a country’s citizens, promoting higher standards of living, increasing employment and creating conditions of economic and social progress. Employment is one of the most readily available indicators to begin measuring the social impact of tourism, since job creation generally helps create the opportunities for better standards of living and related conditions o f socio-economic progress (United Nations Report, 2007, p. 8). In socioeconomic terms, linkages refer to the connections between the tourism industry and local suppliers of goods and services through both the formal and informal economy. Leakages refer to payments or financial flows made outside the economy of the destination country. For companies in various sectors of the tourism industry, linkages are seen in business terms as the supply chain. Linkages can stimulate increased economic activity and have a positive effect on balance of payments as local products replace imported ones.The positive impact of linkages also relates to the capabilities and competitiveness of domestic firms. Among the direct benefits from effective linkages are increased output of the linked enterprises, increased employment, improved market access, increased knowledge and a broader skill base. In addition this could improve efficiencies in productivity, managerial capabilities and market penetration (U nited Nations Report, 2007, p. 54). 2. Historical evidence of tourism in Iran Iran is a country that is rich in diversity in cultural and historic terms, representing a recorded human history that stretches back some 10,000 years.The people who inhabit this country have a long history of involvement in tourism. There is considerable evidence for hostels that dates back to at least 2000 BC. These hostels supplied drinks, sex and accommodation for travelers. Drinks included date palm wine and barley beer, and there were strict regulations against diluting them (Gorman O. K & McLellan L. R, 2007, p. 303). â€Å"The application of strict Islamic law and a consequent political ambivalence to international tourism is not universal in predominantly Muslim countries† (Gorman O. K & McLellan L. R, 2007, p. 03). Today, Iran’s heritage draws both on native histories and cultures as well as the impact of waves of raider, notably the Greeks of Alexander the Great, the Arabs who int roduced Islam to the country, the Mongols from the east and in the twentieth century, the influence of the oil hungry west (Britain, France and the US). Iran’s solid cultural assets include seven ancient locations recognized by United Nations Educational, Scientific and Cultural Organization (UNESCO) as World Heritage Sites as well as a range of renowned Islamic shrines and cultural sites.Iran’s natural heritage is also diverse, including desert, mountains and coasts across climatic zones from temperate to sub-tropical (Gorman O. K & McLellan L. R, 2007, p. 303). In actual fact, what have generated particular interest in Iran as a host country for domestic and international tourism are the â€Å"effect of religious interpretation by the country’s brand of contemporary Islam on the political, religious, cultural, social and economic environment and the everyday lives of citizens and visitors alike†.Iran adheres to strict standards of observance and the app lication of stringent penalties for non-compliance with respect to social and cultural behavior impacting upon personal association, dress and the consumption of alcohol and other recreational drugs. Certainly, these rules impact upon Iran’s image, market potential as a destination for international tourism and the role of indigenous people in tourism. 3. Definition of Pro-poor tourism What is Pro-poor Tourism (PPT)? Pro-poor tourism is about increasing the positive impacts of tourism on poor people. PPT is not a specific product but an approach to the industry.It is an approach that seeks to increase participation of poor people at many points in the sector, and that aims to increase their economic and social benefits from tourism while reducing the negative impacts on the poor. (www. propoortourism. org. uk) PPT is the kind of tourism that contributes to the reduction of poverty. It is neither a specific product nor a niche market. It is multi-level, multi-dimensional and a ny tourism can be made pro-poor. There are many NGOs and government organizations involved in PPT but the driving force for change will be the private sector.There is an increasing realization that to be sustainable, PPT initiatives must involve the private sector in reducing poverty through business activity, rather than alleviating it through philanthropy. PPT initiatives work well when access to natural resources is maintained and exposure to risk is minimized. PPT can also bring important benefits such as more jobs, business opportunities, and improved access to infrastructure and services (Pro poor Brochure FINAL, 2006). 2. 3. 1 Why Pro-Poor Tourism? Tourism is a major economic sector worldwide and especially in developing countries.According to the World Bank’s World Development Indicators Report (2002), more than 70% of the world’s poorest countries rely on tourism as a key engine of economic growth. Poorer countries have the most to gain from PPT initiatives. B ut they are also the most vulnerable to the negative effects of mass tourism, in terms of social, environmental and cultural degradation. Furthermore, the distribution of benefits and income from tourism is often not equal. Financial benefits usually end up at the big hotels, tour companies and airlines.Poorer people too often suffer the negative costs of tourism. PPT engages poorer people and seeks to empower them so that they too share in the benefits from tourism (Pro poor Brochure FINAL, 2006). 4. Challenges of Pro-poor tourism in the World According to the World Trade Organization, international tourist arrivals in 2005 reached an all-time high of over 800 million. By 2020, arrivals are expected to reach 1. 6 billion, generating US$2 trillion. While global tourism numbers increase, this does not necessarily translate into increased revenue for citizens of many developing countries.A few factors typically prevent the disadvantaged from sharing in the tourism dollar. (Pro poor Br ochure FINAL, 2006). Most tourism dollars end up off-shore. Typically, only US$10-20 of every US$100 spent by the tourist remains in the developing country. According to United Nations Environment Program, of each US$100 spent on a package tour, only around US$5 actually stays in a developing country’s economy (Pro-poor Brochure FINAL, 2006). The Pro-Poor Tourism Partnership says, â€Å"One of the critical issues for poor producers is often access to the market – access to the established industry and to tourists. Smaller hotels and guest houses and local NGOs have little or no opportunity to market to tourists via the Internet, thus they gain little share of the dollars tourists spend. Some would question the very starting point – engagement with companies to promote pro-poor change. Tourism companies, after all, are profit-seekers, whose business is commercial tourism, not development. But the assumption reinforced to the work presented here is that ‘we ’ (as society) should seek to reduce the impact of tourism business (Caroline A and Gareth H 2004). . 4. 1 The argument goes as follows: †¢ Poverty is widespread and direct approaches to poverty reduction are making insufficient progress – thus ‘pro-poor growth’ is also needed, i. e. growth which is inclusive of the poor. †¢ Tourism is a major economic sector worldwide, with particularly rapid relative growth in poor countries, thus is potentially very important for pro-poor growth. †¢ (Limited) evidence shows tourism can be developed in ways that increase net benefits for the poor.Furthermore, one approach to this is for companies to do business differently, and evidence indicates that doing business in pro-poor ways can make commercial sense. This should, therefore be promoted (Caroline A and Gareth H 2004). 5. Pro-poor tourism practice’s in the world Nowadays, as world is emerging into globalization, Tourism Industry has become one of the main income resources of many developed and some developing countries. As Tourism booming, they are several practices done to gain exposure, especially in the context of this research.One example is in Nepal where the Ministry of Culture, Tourism and Civil Aviation initiated the Tourism for Rural Poverty Alleviation Program (TRPAP) from 2001 to 2005. The immediate objectives were to demonstrate sustainable tourism development models, review and improve policy formulation and strategic planning, adapt institutional mechanisms, including decentralization, in order to achieve sustainable tourism development that would be pro-poor, pro-environment, pro-rural communities and pro-women (New York: United Nations, 2005).Another example is; The Mekong Tourism Development Project of the Lao National Tourism Authority and Asian Development Bank focuses on improving tourism related infrastructure, promoting pro-poor, community-based sustainable tourism in rural areas, and strengthening sub-regional cooperation. The project provides training to local people on guiding, hospitality, cooking, tourism management, and marketing. Technical and financial assistance is also provided to help communities build tourism infrastructure such as guest houses, toilets, rest areas and nature trails Steven S, 2007). To monitor socio-economic impacts, a community-based tourism monitoring protocol has been established and implemented over the past 3 years. Project outputs include several community-based tourism related training manuals in the Lao and English languages, dozens of marketing and promotion publications, seminars, workshops and training course materials for tourism service providers and regulatory agencies, and some 40 small-scale infrastructure projects ranging from handicraft markets to information centers and village tourism lodges (Steven S, 2007).The project is producing direct financial benefits for over 600 families in 16 villages and indirect benefits for a much w ider population. To date, sales of community-based tours developed by the project and sold by local inbound tour operators have generated over US$175,000 in foreign exchange. Tour companies that partner with the project and tourist attractions where the project is active report that revenues of two million dollars have been generated over the past three years (Steven S, 2007).Also in Bhutan; The Nabji-Korphu Trail in Jigme Singye Wangchuck National Park in central Bhutan, the first pro-poor tourism pilot project of the national tourism strategy, was officially opened in November 2006 (Pelden D, 2007). The development of the trail, a 6-day, low altitude winter trek, enabled each village along the route to participate in revenue raising activities, such as provision of community camping sites, cultural programs, village guiding and provision of meals. Tour operators were compelled to use these local providers (Pelden D, 2007).One year on, socio-economic tourism impact analysis has sho wn that 84% of households received additional cash income from the 62 trekkers in the first season, contributing over US$38, 000 directly to the communities. Ninety eight percent of local respondents felt that tourism had brought tangible economic benefits and a range of other indirect benefits were also identified by respondents (Pelden D, 2007). The project involved the Department of Tourism (DOT), the Nature Conservation Division (NCD) and the Association of Bhutanese Tour Operators nd links with Bhutan’s national tourism strategy and 9th Five Year Plan. SNV delivered technical assistance in support to development and implementation of the project (Pelden D, 2007). 6. Traveling Potentials of Iran In 2006 the Iranian Cultural Heritage and Tourism Organization entered into a memorandum of understanding with the raveling’s Issues Organization to establish the traveling Cooperative Association, which was entrusted with the task of attracting foreign tourists to nomadic regions of the country. Persian society was formerly a traveling one. United Nations Report, 2007, p. 100). Thus, travelers are considered to be a cultural treasure which needs to be preserved. The Department of Tourism Development in traveling Regions was thus established to provide economic development for the nomads by carrying out technical and infrastructural studies. Along with the Department, the traveling Tourism Institute undertakes measures in marketing, advertising and attracting foreign tourists by organizing tours in traveling areas, providing posters, catalogues, pictures and other advertising instruments.In addition, a special centre will be established in Tehran to provide an outlet for the sale of traveling products (United Nations Report, 2007, p. 100). The authorities hope that devising appropriate tourism programs for traveling regions will lead to an increase in the incomes of the traveling tribes, which would, in turn, raise their standard of living without har ming their social systems and traditional lifestyles (United Nations Report, 2007, p. 100). 7. Poverty in Iran Before analyzing about poverty line in Iran, this research provides some useful information about labor force, unemployment rate and inflation rates.Then only can start analyzing the figures and how pro-poor tourism as a new type of tourism can helps to reduce economic problems. [pic] Figure 2. 1: Sources: CIA World Fact book – September 17, 2009 Figure 2. 2: Sources: CIA World Fact book -September 17, 2009 Figure 2. 3: Sources: CIA World Fact book -September 17, 2009 In this season of presidential elections in Iran, a scenario much in demand is that poverty has increased under Ahmadinejad government. There are newspaper reports of research that offer evidence for just such a scenario, that seem influential but have not gone through the usual academic scrutiny (Javad D, 2009).A few months ago Salehi D, commented  on another high profile poverty report that appeared last year in a journal  published by  the Central Bank of the Islamic Republic of Iran, using faulty methodology to show that poverty has increased. A study by researcher,  Professor Davoud S, of Sharif University of Technology in Iran states, the prominent Persian website  Ã¢â‚¬Å"Rastak†Ã‚  which is dedicated to â€Å"free market economics†, is  a mark above the rest in academic rigor and therefore worth a closer look (Javad D, 2009).He  estimates that more than  one-third  of urban Iranians were in poverty in 2007 and, more shockingly, that this rate has increased  during 2004-2007, the first three years of Ahmadinjad’s administration. Salehi D, shockingly not because Mr. Ahmadinejad had promised to eradicate poverty–that was hardly in the cards–but because in these four years Iran received about $200 billion from the rest of the world, some of them poor countries, from oil generated revenues. To learn that this inflow of money (nature’s gift) not only did not lift anyone out of poverty, it actually made the poor poorer is indeed shocking (Javad D, 2009).Professor Souri, who is a knowledgeable econometrician and knows his data well, but there are reasons why his study of poverty in Iran, like many others, should not be taken at face value. Let us look  a closer look at how he arrives at his conclusions (Javad D, 2009). According to Professor Souri, first conclusion that he drafted explains about high incidence of poverty is really not much of a finding because of his assumption defines, everyone under $10 per day ($4. 40 in rural areas) as poor. This is a superior standard to which no developing country has been held as far as I know.It  is 2/3 the poverty line in the United States and more than three times the threshold international agencies use to compare countries  (the so-called $2 per day) (Javad D, 2009). Another widely reported study uses a poverty line of nearly 8 million â€Å"rials † (Iraninan Currency) for a family of five, which translates into $16 per person per day, which is higher than the US poverty line! â€Å"The problem with these studies is not their very high poverty thresholds, it is that they fail to warn their readers about how their poverty lines compares with those used in other countries.Publishing poverty results that use poverty thresholds that are not comparable across countries can confuse international readers and convince unsuspecting journalists in the west, as well as some with an ax to grind, that Iran’s economy is a basket case (Javad D, 2009). A recent case  in point  of the latter group appears in the â€Å"Nowruz† newspaper (Iran’s daily newspaper), address by Israeli president Shimon Perez to Iranian people, in which he said:  Ã¢â‚¬Å"I see the suffering of the children [in Iran] and I ask myself, why? This is a country that is so rich† You can’t invest the money in enriched uranium w hile telling the kids to stay a little hungry and a little ignorant†. Where he sees the suffering of Iran’s children he does not explain; perhaps he is deducing it from studies that show poverty in Iran on a grand scale. The stronger point in Souri’s study is that poverty has increased during 2004-07. This finding should disappoint anyone who voted for Ahmadijead as a leader who would do something for the poor.It should anger people in oil importing nations who paid through the nose for Iran’s oil in recent years, that the country took $200 billion from other (sometimes poorer) countries only to impoverish its own poor. Is the economic system in Iran so broken that its richer citizens are not satisfied with the $200 billion they generate from oil revenues and have to rob their own poor? 8. Challenges and issues of Tourism in Iran Economically and politically, tourism is always likely to be a minor industry relative to the oil and other sectors with the res ult that politicians have little interest in it.This lack of interest is even greater in relation to niches such as indigenous tourism. A counter argument to this reality, which does not receive widespread attention in Iran, is the employment creation potential of tourism (Kevin O. G, Mc Lellan L. R & Tom B, 2007, pg 312). Oil and gas, notwithstanding their value to the country, generate relatively few benefits in employment terms. At the same time, the country’s major social and economic challenge is unemployment and under-employment among the youth.The under 25s constitute 75% of the total population and in some urban areas up to 50% of these young people do not have gainful employment. Tourism, despite its labor intense characteristics and geographical dispersion, is overlooked as a sector that can provide opportunity to this group. (Kevin O. G, Mc Lellan L. R & Tom B, 2007, p312). Tourism in Iran is characterized by huge opportunity in terms of natural and cultural assets . At the same time, such opportunity is countered by what can be described as political ambivalence at best and antipathy at worst. Encouraging tourism in Iran is a highly contested issue between two main section in the government, one that views tourism as means to achieve economic benefits and modernize, the other that sees tourism as leading to globalization and thus threatening Islamic values and norms† (Kevin O. G, Mc Lellan L. R & Tom B, 2007, pg313). The current political belief is highly apprehensive of foreign, non-faith influences and this situation acts contrary to interests seeking to develop tourism as a respectable and respected sector of the economy, particularly in rural and remote areas where indigenous tourism is likely to emerge.Rather than protect and support locally based tourism, the prevailing national ideology stifles local businesses from benefiting from cultural assets. The current environment is not, however, as overtly hostile to tourism as that whi ch existed in the immediate post-revolutionary era (Kevin O. G, Mc Lellan L. R & Tom B, 2007). During the period of the Khomeini led government, the state destroyed some historical monuments in the manner of the Taliban in Afghanistan but, more recently, a degree of restraint has prevailed.However, the image of Iran in the international tourist market is almost unique in terms of negative media attention over a sustained period. Only Libya and perhaps Cuba have suffered similar long periods of extremely negative western media coverage. As an outcome, the core perception of Iran in the eyes of the world and in particular, in the eyes of potential tourists from North America and Europe has been of a troubled, strife torn country that should be avoided (Kevin O. G, Mc Lellan L. R & Tom B, 2007).The Government in Iran does not help counter this image as tourism still tends to be subjugated to the ‘big project’ of promoting a religious – political agenda. For example, the August 2004 public execution of a 16-year old girl in the main street of a Caspian seaside resort, during the height of the tourist season received widespread national and international press coverage and blighted local tourism. Throughout the 1990s negative international media exposure was tempered by the hope that tourism development would be encouraged as part of an attempt to create an image of greater openness under President Khatami.But a constant barrage of damaging news items in the western media reinforced the old negative image (Kevin O. G, Mc Lellan L. R & Tom B, 2007). After encouraging foreign tourists to watch the solar eclipse in Iran in 1999, a relatively isolated incident led to the usual western headlines: ‘Tourists kidnapped in Iran’. ‘Three Spaniards and one Italian were abducted by an armed gang’ (BBC, 1999a) and ‘Official inquiry into Iran eclipse harassment’ as a result of foreign tourists visiting to view the eclips e, particularly women, being subjected to hostile slogans and harassment by Islamic hardliners (BBC, 1999b) (Kevin O.G, Mc Lellan L. R & Tom B, 2007). While this seemed to be the case in five of the countries (Iraq, North Korea, Cuba, Syria and Libya), in Iran the journalist was ‘detained and intimidated’ as the cameras, tapes and tourist visa were viewed as the instruments of spies. The lack of foreign investment in tourism can also be seen as a major mainstream tourism challenge, especially in the hotel sector, in that both product and service are woefully inadequate for the contemporary international leisure and business market (Kevin O. G, Mc Lellan L. R & Tom B, 2007, pg 314). Service standards in the major state hospitality businesses are among the poorest in the world, contrasting with the warmth and natural hospitality of service in small, private, indigenous businesses throughout the country† (Kevin O. G, Mc Lellan L. R & Tom B, 2007, p. 314). In marketin g perspective, international tourism to Iran is severely challenged by problems with respect to national image, relating to regional political concerns and also national social and cultural matters, notably the hijab requirement for women and the ban on alcohol.For example, there is evidence that some Chinese tour operators are unwilling to promote Iran because of the hijab requirement. Wider concerns about human rights issues are also a barrier to visitation and are further complicated by the challenges facing minority indigenous groups in Iran (Kevin O. G, Mc Lellan L. R & Tom B, 2007). 9. Strategies relate to pro-poor tourism development According to one report, regular monitoring and evaluation to assess the benefits was difficult at the field level due to lack of communication, limits on transportation and on-going armed conflict in some districts.Similarly, frequent transfer of the government officers from the program districts presented a challenge to monitoring implementatio n of pro-poor tourism policies and strategies of TRPAP. Monitoring activities from the rural community level to the central level in order to sustain the pilot rural tourism models required a different evaluation strategy. (Kayastha Y, 2006) An evaluation tool known as the â€Å"Development Wheel† was designed for communities to self-monitor their progress through discussions about changes in the community structure, development of enterprises and natural and cultural resources.The â€Å"Development Wheel† is one of several evaluation tools that are part of an evaluation methodology known as the Appreciative Participatory Planning and Action (APPA). The APPA methodology focuses on having local people identify plans and activities that are positive, successful and strong so they can serve as a means to empower communities. When people used the â€Å"Development Wheel†, it proved to be the most effective participatory way to evaluate progress of TRPAP at the progr am sites (Kayastha Y, 2006). On the other hand, WHL (World Hotel Links Corporation) make travelling easier for independent travelers.To find small local accommodation providers Independent travel is the fastest growing segment of the travel industry. A 2004 International Finance Corporation study on eco-lodges put the global independent traveler market at 50%. Many travelers use guidebooks and the Internet to select destinations and accommodation and rarely use tour packages. Thus they spend and leave more money locally. By serving smaller accommodation providers, WHL is making it easier for independent travelers to find interesting travel experiences, which in turn translates into more bookings for local SMEs (www. worldhotel-link. com).The researcher believes that such strategy analysis can be an important tool in furthering the research on pro poor tourism sustainability in Iran. 3. 1 Research Philosophy and General Method This chapter explains the methodology of the study which means the ways have been used for gathering the information and data and consequently how this study will analyze the data to find the best answer for the mentioned research questions. There is two methods of analyzing the data which are qualitative data analysis and quantitative data analysis . qualitative data typically involves words and quantitative data involves numbers.In this research, only Qualitative analysis is used by researcher to measure and analyze the data of the study. Specifically researcher attempt to use Discourse Analysis as types of qualitative analysis for this study, and that is why there will be definition of Qualitative Analysis and Discourse Analysis stated in this study. 3. 1. 1 Qualitative analysis Quantitative approaches are those where you make measurements using some relatively well-defined measurement tool. Assuming that the theory behind doing the measurement is valid, and then a well developed quantitative tool should give you information in which y ou can have confidence (www. sse. monash. edu. au). On the other hand, qualitative research methodologies are designed to provide the researcher with the perspective of target audience members through immersion in a culture or situation and direct interaction with the people under study. A qualitative â€Å"approach† is a general way of thinking about conducting qualitative research. It describes, either clearly or totally, the purpose of the qualitative research, the role of the researchers, the stages of research, and the method of data analysis (Trochim, 2006). „Qualitative methods allow us to stay close to the experimental world.They are designed to ensure a close fit between the data and what people actually say and do. By observing people in their everyday lives, listening them talk about what is on their minds, and looking at the documents they produce, the qualitative researcher obtains first-hand knowledge of social life unfiltered through concepts, operational definitions, and rating scales? (Taylor & Bogdan,1984). According Marketing dictionary, â€Å"qualitative research is a research that deals with the quality, type, or components of a group, substance, or mixture, whose methods are applied to advertising audience research in order o determine the quality of audience responses to advertising† (www. answers. com). Along with the above reference, according to the article published by DJS Research Ltd (2009), Qualitative research is used to help us understand how people feel and why they feel as they do. It is concerned with collecting information in detail and asking questions such as why do you say that? Depth interviews or group discussions are two common methods used for collecting qualitative information. http://www. marketresearchworld. net 3. 2 Discourse AnalysisThe focus of discourse analysis is any form of written or spoken language, such as a conversation or a newspaper article. The main topic of interest is the underly ing social structures, which may be assumed or played out within the conversation or text. It concerns the sorts of tools and strategies people use when engaged in communication, such as slowing one's speech for emphasis, use of metaphors, and choice of particular words to display affect, and so on. The investigator attempts to identify categories, themes, ideas, views, roles, and so on, within the text itself.The aim is to identify commonly shared discursive resources (shared patterns of talking). The investigator tries to answer questins such as how the discourse helps us understand the issue under study, how people construct their own version of an event, and how people use discourse to maintain or construct their own identity (Fulcher E, 2005). This research has been done to expose weaknesses and problems of Tourism development and planning specifically focus on pro-poor tourism and discuss about challenges and issues as well as opportunities for this industry.Moreover find out the reasons why tourism industry in Iran is not enough developed as compare to other developing countries with less attractions, facilities and potentials. The studies aim is to help to understanding the meaning and usage of pro-poor tourism and finding the challenges and analyze them and finding the reasons and issues which make this problems and by recommending and suggesting some action plans help to improve tourism policy and establishing new type of tourism industry which is not very new in the world and it is pro-poor tourism in Iran. . Process of Study Since this research is about pro-poor tourism in, Iran the study will focus more on Explanation of benefits of pro-poor tourism in Iran and the ways it will benefit the society and economy of the country. The research will be descriptive and then method of the study will be qualitative . after gathering the data will be analyzed on the content to find and recognize the issues and challenges of implementing the strategies and pl ans to find out the best effective strategies. Diagram 3. : Data Analysis process 3. 3. 1 Data collection (Notice and Bring Together) Study will began with collecting necessary information from reliable resources and identify the related data and bring those data together. Researchers collected some parts of the data which has from internet and from KDU College Library. Since this research have been doing in Malaysia, and there is no other possible ways for collecting the data from Iran, Internet played a very important role for finding the data very and necessary information.Beside internet and journals, interviews with professionals of the industry and also papers of pro-poor tourism researches which have been done by professors and lectures of KDU College and was presented in a pro-poor tourism conference in Malaysia (KDU College, 2009) will be used to help the study to analyze and strategies the plans which will be recommended by this study to improve tourism industry for the be tter future of the country. 3. 3. 2 AnalysisBase on the above studies research start to analyze the data and information which have been founded in the last stage to finding the correct answers for the research questions, and then planning for an action plan which will be use in next stage of study. The method of analyze which is using for analysis the data in this research, is qualitative method of analysis, and it is going to be evaluate by discourse analysis. 3. 3. 3 Action plan (Make Decision)In this part of study, according to the data we analyze and after finding challenges and issues in tourism industry, some recommendation and action plans will suggest to improve the tourism development and establishing pro-poor tourism in Iran. This study believes that the result of this research will be useful and helpful for building sustainable tourism policy in Iran for near future. 4. References Ashley. C and Haysom G, 2004, From Philanthropy to Different way of doing business: â€Å" Strategies and Challenges in Integrating Pro-Poor Approaches into Tourism Business†. Also available http://www. ropoortourism. org. uk/Publications%20by%20 partnership/propoor_business_ATLASpaper. pdf. Viewed 28/11/2009 Answer. com, Marketing Dictionary: Qualitative Research [Online] available http://www. answers. com/topic/qualitative-research-1. Viewed 14/12/2009 Caroline . A, 2006, For SNV East and Southern Africa, â€Å"How Can Governments Boost the Local Economic Impacts of Tourism†. Viewed 29/11/2009 Dilys. R, 2001, Pro-Poor Tourism: â€Å"Harnessing the World’s Largest Industry for the World’s Poor†, UK and Penny Urquhart Khanya, South Africa, International Institute for Environment and Development (IIED). Viewed 1/11/2009 DJS Research Ltd: â€Å"What is Qualitative Research† [Online] available http://www. marketresearchworld. net/index. php? Itemid=64&id=10&option=com_content. Viewed 14/12/2009 Dorji. P, 2007, Pro-Poor Community-based Nature Tourism in Bhutan [Online] available http://www. propoortourism. org. uk/pptpar2007. pdf Viewed 12/12/2009 Encyclopedia of the Nations 2009 (Iran) Country over view; â€Å"Location and size, Population, Infrastructure, power, and communications, Transportation, Power, Telecommunications, Industry† Also available: http://www. nationsencyclopedia. com/economies/Asia-and-the Pacific/Iran. tml. Viewed 3/12/2009 Fulcher. E, 2005, What is Discourse Analysis? [Online] available http://eamonfulcher. com/discourse_analysis. html. Viewed 14/12/2009 Gorman, O. K. D, McLellan, & L. R Baum, T. 2007, Tourism in Iran: â€Å"Central Control and Indignity†. In Tourism and Indigenous Peoples: â€Å"Issues and Implications†. Butterworth Heinemann, Oxford, p. 297-317 Viewed 8/11/2009 Iran Labor force (2009) [Online], available http://www. indexmundi. com/iran/labor_force. html Viewed 5/11/2009 Inflation rate in Iran (2009) [Online], available http://www. indexmundi. com/ira n/inflation_rate_(consumer_prices). tml Viewed 5/11/2009 Iran unemployment rate (2009) [Online], available http://www. indexmundi. com/iran/unemployment_rate. html Viewed 5/11/2009 Javad. D & Salehi. I, 2006. Revolution and redistribution in Iran: â€Å"Poverty and inequality, 25 years later, Department of Economics, Virginia Tech† Viewed 4/11/2009 Javad. D, 2009, â€Å"Tyranny of numbers Claims of rising poverty in  Iran† [Online] available http://djavad. wordpress. com/2009/03/30/playing-with-poverty-numbers Kevin O. G, McLellan L. R & Tom B, 2007, Tourism in Iran: â€Å"Central control and indignity† Viewed 3/12/2009Kayastha, Y, 2006 â€Å"Monitoring and Evaluation of a Pro-Poor Tourism Project in a Conflict Situation†, Conference Monitoring and Evaluation of Pro-Poor Tourism Policies for Sustainable Development, Saarbrucken, Germany, Also available: www. wuwien. ac. at/inst/iuw/fsnu/saarbruecken/papers/abstracts/Kayastha. pdf. Viewed 6/11/2009 Monas h University (2007): Qualitative and Quantitative Thinking [Online] available http://www. csse. monash. edu. au/~smarkham/resources/qual. htm Viewed 14/12/2009 Pro-poor tourism, UK, 2009 [Online] available www. propoortourism. org. uk Viewed 8/12/2009Pro-poor Brochure FINAL, 2006 [Online] available http://www. ifc. org/ifcext/mekongpsdf. nsf/AttachmentsByTitle/Propoor_Tourism/$FILE/Propoor_Tourism. pdf Viewed 9/11/2009 Pro-poor tourism; Annual register 2007, [Online] available http://www. propoortourism. org. uk/pptpar2007. pdf Viewed 9/11/2009 Steven S, 2007, The Mekong Tourism Development Project in the Lao PDR [Online] available www. ecotourismlaos. com and http://www. propoortourism. org. uk/pptpar2007. pdf Viewed 10/12/2009 Taylor, S & Bogdan, R 1984, â€Å"Introduction to Qualitative Research Method†s, JohnWiley & sons, New York Viewed 30 April 2009 United Nations Report, 2007, New York, â€Å"Study on the Role of Tourism in Socio-Economic Development† Viewed 3/1 2/2009 United Nations ESCAP, â€Å"The Contribution of Tourism to Poverty Alleviation†, Tourism Review number 25 (New York: United Nations, 2005), p. 68-70. Viewed 5/11/2009 World hotel-link, 2009 [Online] available http://www. ifc. org/ifcext/mekongpsdf. nsf/AttachmentsByTitle/Propoor_Tourism/$FILE/Propoor_Tourism. pdf Viewed 12/12/2009 ———————– Chapter One: Introduction Chapter Two: Literature Review Chapter three: Methodology