Tuesday, January 14, 2020
Both texts, William ShakespeareÃ¢â¬â¢s Macbeth and Shakespeare retold: Macbeth directed by Mark Brozel contains parallel themes and subtle differences in concerning matters like purpose, context and language. Both texts thoroughly explore Macbeths unlawful rise to power and his inevitable downfall. With power he becomes corrupt, a bloodthirsty tyrant and a victim of his own success and the use of imagery, language and stagecraft in the play infuse to create malevolent and malicious image of Macbeth. With the ideas of manipulation and ambition, he becomes ruthless, and his vision is fogged with ambition. This idea of ambition ultimately determines the fate of the texts characters. The statement Ã¢â¬Å"power is the catalyst for corruptionÃ¢â¬ is clearly suitable for ShakespeareÃ¢â¬â¢s Macbeth. In act one scene 3, Macbeth meets the three witches; from this moment in the play onwards, Macbeth has an insatiable lust for power. The supernatural element of the use of witches to expose the Macbeth and BanquoÃ¢â¬â¢s prophecies builds on the idea of darkness and supernatural both representing the imagery of evil. The witches reveal to Macbeth he will become Ã¢â¬Å"thane of glamisÃ¢â¬ , Ã¢â¬Å"thane of CawdorÃ¢â¬ and the last shocks him the most Ã¢â¬Å"all hail Macbeth, that shalt be king hereafterÃ¢â¬ . Banquo was also revealed a prophecy that he will be Ã¢â¬Å"not so happy, yet much happierÃ¢â¬ and Ã¢â¬Å"thou shalt get kings, though thou be noneÃ¢â¬ . Banquo continues to warn Macbeth Ã¢â¬Å"oftentimes to win us to our harm, the instruments of darkness tell us truths.Ã¢â¬ This demonstrating BanquoÃ¢â¬â¢s lack of ambition as he takes no more thought about the prophecies revealed. Although for Macbeth, develop an indecisive mind, conflicting against his conscience. Macbeth reveals Ã¢â¬Å"I have no spur to prick the sides of my intent, but only vaulting ambitionÃ¢â¬ revealing that he cannot spur himself into action, but his only motive for murdering the king is hisÃ¢â¬Ë vaulting ambitionÃ¢â¬â¢ to have the prophecy true. MacbethÃ¢â¬â¢s ambition fuels his thirst for power. Similarly in the Shakespeare Macbeth Retold, the exploration of supernatural themes is revealed through the three garbage collectors who reveal similar prophecyÃ¢â¬â¢s to Joe that the restaurant will have 3 michellen stars and that the restaurant will become his. The supernatural and imagery of evil are portrayed through the film through the use of low lighting and mysteriousÃ sound effects foreshadowing evil and mysterious elements. Like the play the garbage menÃ¢â¬â¢s prophecies ignite JoeÃ¢â¬â¢s ambition to take over the restaurant and have him recognized as head chef. Although Billy, resembling the character of Banquo, explains to Joe Ã¢â¬Å"it doesnÃ¢â¬â¢t matter that no one knows itÃ¢â¬â¢s us, we no, thatÃ¢â¬â¢s all that mattersÃ¢â¬ this revealing billy to be a much more simple, honest and harmless character, who unlike Macbeth and his wife did not challenge his own fate, therefore did not corrupt himself. He did not allow other forces to interrupt his ambition s, leaving the characters of Billy and Banquo to determine their own fate. Therefore proving that the ambitions of these characters throughout both texts, has an effect of whether they become corrupt or not. Furthermore another theme thoroughly explored hand in hand with ambition is that of manipulation causing the possibility of corruption. Throughout the play, Lady MacbethÃ¢â¬â¢s manipulation is demonstrated through ShakespeareÃ¢â¬â¢s use of antithesis, where something such as Lady MacbethÃ¢â¬â¢s innocent baby is compared to a murderous deed. The use of antithesis highlights the extremities and persuades Macbeth into the foolish act of murdering the King. Although in the Shakespeare Retold, although Ella is seen manipulating Joe into the crime claiming, Ã¢â¬Å"you do this and we win everythingÃ¢â¬ , her demise is clearly represented through the use of symbolism in the film. EllaÃ¢â¬â¢s earlier acts of manipulation were fuelled by her ambition for Joe to run the restaurant. Although after the crime has been perpetrated, she begins a slow slide into madness. In various scenes she is seen to be vigorously scrubbing her hands clean. Symbolic of her regret as she tries to escape t he reality of her actions. Her sensitivity becomes a weakness, and she is unable to cope. Signaling her total inability to deal with the legacy of their crimes, and the film shows her jumping from the restaurant rooftop, proving her corruption. Another example of manipulation also comes from theme of the supernatural in the garbage collectors who assured Joe a sense of security proclaiming, Ã¢â¬Å"Pigs will fly before anything happens to youÃ¢â¬ , eluding Joe to the belief that he was untouchable. His first signs of corruption are represented in the kitchen where he becomes angry and demonstrates qualities of insanity,Ã yelling at fellow chefs reminding them Ã¢â¬Å"whose the head chef here?Ã¢â¬ Ã¢â¬Å"I run this kitchen, mine is the only voiceÃ¢â¬ . This demonstrating JoeÃ¢â¬â¢s new use of power. Similarly in the play the three witches return to Macbeth, with three apparitions. The first warning him of Macduff, the second, reassures his power, and the third explains he shall never be vanquished until Birham wood comes upon Dunsinane. The witches for a second time had manipulated Macbeth into believing he to be invincible and that no body can harm him. Thus causing Macbeth to view people merely as removable objects in his ultimate conquest for victory, as he continues to murder his best friend Banquo and MacduffÃ¢â¬â¢s family. This proving that Macbeth being crowned king, has caused him to become even more bloodthirsty and is able to dispose of people without consulting lady Macbeth, proving his corruption leading to his eventual death. In conclusion, throughout both texts, the characters ambitions ignite there crave for power. For the characters of Macbeth and Lady Macbeth, it is obvious by their actions that they became blinded by their ambition for power and authority, leaving them corrupt. Therefore proving power to be a catalyst for corruption.
Monday, January 6, 2020
University of New South Wales School of Accounting Auditing and Assurance Services 2013 LECTURE 1 Introduction to the Audit Function Assurance Framework Australian Corporate Audits Auditing Standards Lecture Overview Ã¢â¬ ¢ Announcements Ã¢â¬ ¢ Overview course requirements Ã¢â¬ ¢ Introduction to the course Ã¢â¬â Assurance Ã¢â¬â Auditing Ã¢â¬â Legal requirements Ã¢â¬â Auditing standards Announcements Ã¢â¬ ¢ 1. Tutorial Allocation Ã¢â¬â Once classes are full no more will be admitted Ã¢â¬â No new classes will be scheduled Ã¢â¬â Staff-assisted changes Ã¢â¬ ¢ Will be allowed for exceptional circumstances only; and only where the class is not already at maximum size Ã¢â¬ ¢ 2. Student email address Ã¢â¬ ¢ used for course announcements including offer of supplementary finalÃ¢â¬ ¦show more contentÃ¢â¬ ¦Ã¢â¬ ¢ (Framework for Assurance Engagements para 21) Absolute Assurance Ã¢â¬ ¢ Absolute assurance can never be provided because of: Ã¢â¬â The nature of accounting: Ã¢â¬ ¢ Valuation issues, Ã¢â¬ ¢ Accounting policy choice and judgments, Ã¢â¬ ¢ Contingent items, Ã¢â¬â Time and cost of evidence collection and evaluation. Reasonable Assurance Ã¢â¬ ¢ Reasonable assurance is a high but not absolute level of assurance Ã¢â¬ ¢ The conclusion is expressed in a positive form Ã¢â¬â The financial statements are true and fair. Ã¢â¬ ¢ An audit engagement provides a reasonable level of assurance. Ã¢â¬ ¢ The opinion is expressed in an audit report. Limited Assurance Ã¢â¬ ¢ Limited assurance is a lower level of assurance than reasonable assurance. Ã¢â¬â The actual level of assurance depends upon the nature of the procedures that are carried out. Ã¢â¬ ¢ The conclusion is expressed in a negative form Ã¢â¬â Nothing has come to our attention to suggest that the financial statements are not true and fair. Ã¢â¬ ¢ A review engagement provides a limited level of assurance. Auditing Ã¢â¬ ¢ The American Accounting Association (AAA) has defined auditing as: Ã¢â¬â A systematic process of objectively
Sunday, December 29, 2019
Sample details Pages: 3 Words: 970 Downloads: 9 Date added: 2019/05/17 Category History Essay Level High school Tags: Iraq War Essay War Essay Did you like this example? The Iran-Iraq war, also known as the Gulf War lasting from 1980 until 1988 caused a lot of devastation for all countries involved. There were over 500,000 causalities combined. It was the beginning of chemical weapons being used in the middle east. This war embraced western intervention and encouraged foreign policy change. The conflict began when Iraq was greedy for more oil, and wanted to take over the oil industry in the middle east. Iraq wanted to conquer more territory in order to have easier access to the gulf. Therefore, they decided to attempt to neutralize Iran, their neighbor. Iraqs president at this time was Sadaam hussein . He lacked military experience, he did not use strong sustainable military tactics, executed many generals, and over estimated the power and strength of his army. Iraq invaded Iran in seven different areas, all areas strategically decided. The tacts that Iraq used were successful in smaller areas, but proved to be not as successful in large citifies. Iraq invaded Iran with a five to one military power ratio and used very advanced weapons at first. After just 48 hours, Iran began to fight back. DonÃ¢â¬â¢t waste time! Our writers will create an original "A Devastative Gulf War" essay for you Create order This attack was shortly after the Iranian revolution. This is one reason that Iraq decided to attack Iran. Unfortunately for Iraq, Iran was stronger than ever after the revolution, and people came together to fight against their countrys enemy. Iran used local civilian resistance at first, and did not rely on advanced weaponry. Iranians began a self sacrifice war. Citizens of all ages joined the military, and although they lacked training, their love for the country proved to be enough. Irans president was Hewhemi Rafsajani. This man was recruited from the military and had gained a lot of respect during and after the revolution. Rafsanjani could n to only simplify complex military tactics, but he was also thought to be a genius. In 1985, the war of cities began. The war of cities consisted on both Iran and Iraq firing missiles into each others population, and on August 12, 1986, Iraq bombed Irans oil-loading facilities. After only a short period of time Iraq realized that Iran was begging to win. In order for Iraq to retain its pride it voluntarily backed out of the territories it had conquered on January 6, 1987. This was not carried through, and Iraqs president was proven guilty for the same thing that he executed many generals for. Fake claims and lies. After this, the war only got more bloody. Iraq became desperate and started using chemical weapons. This was not only a shock to Iran, but also to the rest of the entire World. No-one could comprehend the amount of devastation these weapons could bring, and were scared of the future with them. The chemicals that were used in this deadly attack were soon after found to be made in Iraq, being overseen by the president himself. These chemical weapons were extremely deadly, the most devastating was the skull missile that was brought from Russia, this one devastated over 350 miles after being fired, along with over 5,000 people in some instances from a singular bombing. Many people all over the World were shocked at the use of these deadly weapons. Iraq not only used them against their enemies ruthlessly, but these weapons also killed Iraqs own people in the process. This war began affecting civilians areas and land almost more than just warfare areas. Civilians fled from all over to find safe places for their families. Thousands of civilians on both sides were killed and injured. Towards the middle of the war is when Kurdistan got involved. Kurdistan is a place in Northern Iran. Iran supplied the Kurdish with supplies to fight against Iraq, also their long time enemy. Iran used the Guerrilla groups to fight against Iraq, and this was very impactful for Iran against Iraq . The war in the North against the Kurds was solely about Oil for Iraq. Iraq wanted complete control of the industry, and to take over any competitors. The United States got involved as soon as they saw the industry being put in jeopardy. Not only does the United States rely heavily on the Middle Eastern Oil Industry, but so does Russia. Both the United States and the Soviet Union have strong militaries and a reason to step in to the War. Ronald Reagan, the United States President at the time announced action to protect the oil shipping through the gulf. The United States did not want the soviets to have control of the Oil Industry, and therefore stepped in to help Iraq. The United States rena med and rebranded the Kuratt ships. This signaled to Iran that their previous advantage in the war was soon to be over. The Americans made effort to sink Iranian ships, and the war soon began to be solely in the Gulf. A mass casualty occurred when Iran accidentally fired a missile at a passenger jet carrying over 290 civilians. There were no survivors. Sadam Hussein announced victory to his people using over 100 billion dollars in weaponry and parading it through streets. On July 20th, 2988, the UN Security Council unanimously voted for a cease-fire, known as Resolution 598. After nearly two years of continuing conflicts, on August 15, Hussein offered a peace settlement to Iran. This ended the devastation that had lasted eight years. In conclusion, long lasting war between many different powerful countries did not end with victory, but with loss. With civilian and military deaths on all sides involved, all countries were left worse off than they were before the fighting began. The world was shocked not only from the use of chemical weapons and mass casualties, but also from the amount of carelessness and lack of respect for human life. At the end of the war, the United States prepared for the unknown unexpected, and for the dreaded continuation of the gulf war.
Friday, December 20, 2019
5 Paragraph Argument Essay Outline Based on the Constitution, is it possible for individuals in society to achieve quality? Introduction paragraph a. Hook: Creative Opening (quote, rhetorical question, historical event) There has been a lot talk on equality,How can we achieve equality as society together? b. Overview of your issue: What is your stance (give a brief summary) I believe that we can achieve equality as a society. Equality is something we should all have, equality is the state of being equal,especially is status,rights and opportunities. c. Explain how there is convincing evidence that equality is possible- use historical video Literature readings andÃ¢â¬ ¦show more contentÃ¢â¬ ¦Yes we can achieve equality because we are advancing in every way, for example in schools we are giving children the right to express themselves, and other people are standing up for them. Women can vote now and our president has given them the right to get paid more. We are advancing in equality. Body Paragraph #1: Argue your claim using the first area of evidence. a. Topic Sentence: relates to your thesis For a very long time, women were not allowed to vote because they were just women, they were not Ã¢â¬Å"capableÃ¢â¬ for the things men could do. b. Concrete Detail #1: from a source to back you up Amendment 19th gives the right to women to vote. Before women could not vote just because they were women. It is not equality! Now that the 19th amendment is established it gives rights to women so they have some sort of equality. c. Commentary/Explanation #1: How did the detail prove your point? Think about how if no women could the population of men voting. We probably wouldnÃ¢â¬â¢t even have the presidents we do now (after the amendment was established) . Women give a whole new meaning, we also have the right to do what most men do. We would most likely not get the paid th same we do, we would be less than everyone else as least as the men. d. Commentary/Explanation #2: How did the detail prove your point? It proved my point by the world/ the untied states wouldnÃ¢â¬â¢t be the same. Everything would change that would have to do with equality and women
Thursday, December 12, 2019
Question: Discuss about theTaxation,Theory,Practice Lawfor Capital Gain. Answer: Introduction The report centers on the detail analysis of Freds overall net capital gain covering the various related transactions, noted after his involvement in the purchase of his holiday house. The study basically denotes the importance of learning the required laws of calculation in order to understand the concepts of overall net gain and net loss. Fred, the example of study in this report, demands the understanding of law as the home functions, development, and renovation comes under the Australians law of government strategies which even includes other taxation laws as per the Income Tax Assessment Act of 1977. This is done to make computation (Mertens, 1942). Concerning with the net capital gain or loss of Fred, the report personally evaluates and analyses the various facts and figures relating to the explanation to set the capital loss/gain method. Here it is important to note that, there are transactions that do not follow the computational method of capital research. The term computati on is imperative to understand as the concepts of net capital gain/loss and superannuation adopts the computation functionality (Graetz Schenk, 2009). Every layout is basically based on the computation tool. Computation definition hence is described by various tax and law scholars with each definition carrying specific application for different purposes and situation. Superannuation is the process of accumulating or gathering funds from the people to give them at the time retirement (Cronin et al., 2013). Calculation of Capital Gain for Fred Computation Of Capital Gain For FRED For The Year Ended On 30 June Particulars Amount (in$) Total Amount (in $) Add: #Proceeds of selling holiday home in the current year 800,000.00 Less: Cost Base of holiday home in 1987 100,000.00 700,000.00 Less: Total legal fees 2100.00 697900.00 Add: Cost base of garage 20,000 717900.00 Less: Cost of garage after indexation 20000*123.4/71.3 34,614.30 683,285.70 Less: Agent commission 9900.00) 673,385.70 Less: Stamp duty payable on acquisition (2000.00) 671,385.70 Less: Previous Year Capital Loss Deduction (10,000.00) Total capital gain 661,385.70 Less: 50% discount for using property for more than 12 months (330692.85) Net capital gain 330692.85 Exceptions and Exemptions: As mentioned above, there are certain values or transactions that do not obey the capital gain or capital loss concept. So, here various examples are quoted in order to the get a clear idea of what are these values. Examples like reimbursement requested for any specific illness or injury, assets that are required before 20 September 1985, people having personal asset of $ 10,000. These examples are the values or the asset that are considered disdain if implemented. Cars, vehicles or motorcycle, again cannot be included in the capital profit/loss category and is disdained if owned for 10,000 or less (Bittker Rahdert, 1976). Other examples like the collection of items like painting worth $500 or less is not counted under the computation, various items like family homes that are detached from the original housing. What will be the answer if there is a sale of an antique vase? What about the answer if the loss is resulted from the sale of an antique vase. Well, if my analysis is concerned, Fred faces an utter loss because of his selling of the antique vase (Musgrave, 1969). This conclusion is deriving from the subtraction of the loss received by the sale of shares, which Fred intended for his personal or private use and hence his net capital is more than $ 10,000. An Overall Analysis on the Fringe Benefits and Fringe Benefits Tax It is now a known fact that the tax is a resultant of fringe benefit which indeed sets the introduction and importance of fringe benefit analysis. This report gives a detail account of the fringe benefit and fringe benefit tax including various context and discussions by different scholars. Fringe benefits cover the additional benefit that increases the employees salary. Subsidized meal, company car, health insurance and more are the distinct examples. Fringe Benefit anyway is described with various point of analysis (Vickrey, 1947). As per the employer point of view, Fringe benefit is considered as a free partner and contractor resting between two employees where in certain cases the tax is let off. These are few examples of fringe benefit under the taxation sanction (Bittker Rahdert, 1976). The fair market cost is included for all those receive fringe benefit tax, in that year. Fringe Benefit also gives advantage to the employee, their family and the acquaintances (Rowley, Tolliso n Tullock, 2013). This extra amount is added to the wage package or salary. Fringe benefit, unlike the income tax, is assessed every year from 1st April to 31st March. The fringe benefits tax (FBT), in Australia, is regulated by the Australian Fringe Benefit Tax Act, 1988. The FBT anyways, in the recent few years is classified into different sections, mentioned below: Expense payment fringe benefits Debt waiver fringe benefits Housing fringe benefits Loan fringe benefits Car parking fringe benefits Board fringe benefits Living away from home allowance fringe benefits Residual fringe benefits Property fringe benefits including the goods, property or shares Living Away From Home Fringe Benefits Living away from home, shortly addressed as LAFTA, is the allowances provided for living away from the original residence. The employer, in this case, gives the employee some benefit for staying away from the home for his personal duties. But the strategy sometime encounters disadvantages (Musgrave, 1969). Property Fringe Benefits In this type of benefit, the employee receives a discounted property from the employer, which is clearly seen in the case of Emma. Emma purchases a bathtub of cost $1300 whose actual market value is $2600. By this, she gets a discount of 50% from the company (Willis, Pennell Postlewaite, 2006). Board Fringe Benefits In Board Fringe Benefit, the employees are given with the permission relating to the two required meal of the day and accommodation (Blum Kalven, 1978). Housing Fringe Benefits In this type of benefit, the employee is provided with the right over the accommodation and rents or even license. The employee attains the residential rights, as the strategy grants the unit as a whole (Blum Kalven, 1978). Debt Waiver Fringe Benefits In this type of benefit, the employer lets off the employee from paying the debt. Car Parking Fringe Benefit Well, the application and utility of this benefit can arise in different situations like: if a car is parked in the area of the employer or if car parking exceeds the time frame like 7am to 7pm, in case if the car is parked in the employees place of work, if employment considered for granting a parking, is there is a commercial area available within 1 km radius of the employee work area or if the employee manages the car (Bittker Rahdert, 1976). Car Fringe Benefit In case of car fringe benefit, the employee receives a car either he has rented for his personal use or of his own asset. Expense Fringe Benefit In this type of benefit, the employer gives a certain amount to the employee to pay it to the third party and if not made, this will make the employee answerable or else the employee will recompense the expanses met in the end. Emma receives the advantage from the fringe benefit from the compensation for the vehicle and hence qualifies the expenses from it Loan Fringe Benefits Here the employee gets a loan that is at less interest rate that that of existing banks. For Emma, she got a loan of $500000 at 4.5% interest which is not like that accrued by existing banks. As FBT is taken, this is 47% rate (Friedman et al, 2000). FBT Consequences for the Company Car receives the fringe benefit and is given to Emma for her personal use according to the provision of FBTA, s 7. Depending on the cost basis strategies and other additional information, the constitutional methods are used here: Taxable value = (0.2 * $33,000 x 330/365) = $5,967 Base value = cost of the car Number of days car provided as fringe benefit = 330 (car listed for annual repairs and the car is unavailable for personal use. Accessibility of the car until Emma gives it to her employee, parked at airport. Emma receives no recipient for the reimbursement for the expenses. Repayment of Emmas motor vehicle expenses This is excused under FTBA, s 53 but is adapted for the expense payment fringe. Loan of $500,000 Provision of the loan is a loan fringe benefit: FBTAA, Div 4 Taxable value = $500,000 x (5.95% - 4.45%) x (212/365) = $4,356 NB: As Emma does not use loan for earning assessable income, no reduction is attained for tax under deductible rule. Purchase of bathtub for $1,300 Bathtubs are sold under the ordinary business plan of Periwinkle: FBTA, Division 11 as bathtub are considered as house fringe property. The taxable value of the bathtub is reduced by $1, 3000 for recipients payment of $650. Bathtubs are manufactured and distributed by Periwinkle to the public in the ordinary course business, hence the taxable cost= 75% x $2,600, which is in fact the lowest price sold to the public which equal to $1,950. Since the bathtub belongs to the house fringe benefit, the taxable value is decreased below s 62 FTBA considering as no other in-house advantage to the Emma in that year. After subtracting the taxable value from each fringe benefit, it is important to find out the Type/Type2 declaration of the fringe benefit. Car = Type 1 fringe benefit (as the amount is GST comprehensive and supposition is done about Periwinkle being unrestricted to input tax credits) Loan = Type 2 fringe benefit (it is a financial supply; therefore no GST is applicable) Assume that taxable value of bathtub is reduced to 0. Fringe benefits taxable amount = ($5,967x 2.0802) + ($4,356x 1.8868) = $12,413+ $8,219 = $20,632. Fringe benefits tax liability = 47% x $20,632 = $9,697 Therefore, Periwinkle must pay FBT of $9,697 in relation to the above items. What will be the Answer if Emma Purchases the Shares by Herself? The variation in the answer is expected. If Emma buys all the shares by herself by the means of $50,000 loan amount, then the cost will be used to produce income. It is because they take the dividends from the organization that is profitable and gets the amount of deduction from the equivalent interest rate. Loan fringe benefit, in this case gets lower by 10% ($50,000/$ 50,000) according to the deductible rule proposed under s 19 of the FBT Act. Conclusion and Suggestions After reading the study, it must be clear by now that the analysis of the case of the Periwinkle Company and Emma, the benefits received by Emma comes from the company. It has to pay under benefit tax which is directly exposed according to this advantage. Well, it quite evident that Fringe benefit has offered standard jobs to the employer. But it is matter of fact that the workers will certainly perform well if motivated properly, thoroughly, and continually (Bittker Rahdert, 1976). This why FBT must not anyway discourage the employees as it has a direct effect on their psychology and performance. FBT stress results in the discouragement of the employee affecting the work and leading to quitting of job and absenteeism. This will have a greater affect on the overall countrys economic condition and low income availability over the tax. As productivity encouragement persuades productivity, fringe benefit is given in order to motivate and encourage the employees to carefully allow the e mployee to keep good price at hand (Bittker Rahdert, 1976). This conceptual analysis on the case has resulted in the clear conclusion of the understanding of the term of capital gain/loss. The examples quoted are an attempt to make the basics apt and clear. The readers must correlate with the set examples and situations, to perform and adopt the meaning of the terms productively. References Areeda, P., Kaplow, L. and Edlin, A.S., 1988.Antitrust Analysis: problems, text, cases(p. 160). Boston: Little, Brown. Bittker, B.I. and Rahdert, G.K., 1976. The exemption of nonprofit organizations from federal income taxation.The Yale Law Journal,85(3), pp.299-358. Blum, W.J. and Kalven, H., 1978.The uneasy case for progressive taxation. University of Chicago Press. Friedman, E., Johnson, S., Kaufmann, D. and Zoido-Lobaton, P., 2000. Dodging the grabbing hand: the determinants of unofficial activity in 69 countries.Journal of public economics,76(3), pp.459-493. Graetz, M.J. and Schenk, D.H., 2009.Federal Income Taxation: Principles and Policies. Foundation Press. Handler, J., 1978. Social movements and the legal system.New York: Academic. Hogg, P.W., 2007.Constitutional law of Canada. Thomson Carswell. Kerwin, C.M. and Furlong, S.R., 1994.Rulemaking: How government agencies write law and make policy(Vol. 999). CQ Press. Mertens, J., 1942.Law of Federal Income Taxation(Vol. 10). Callaghan. Musgrave, P.B., 1969.United States taxation of foreign investment income: Issues and arguments. Harvard Univ Harvard Law School. Paul, R.E., 1954.Taxation in the United States. Rowley, C., Tollison, R.D. and Tullock, G. eds., 2013.The political economy of rent-seeking(Vol. 1). Springer Science Business Media. Surrey, S.S. ed., 1972.Federal income taxation: cases and materials(Vol. 1). Foundation Press. Vickrey, W.S., 1947.Agenda for progressive taxation. The Ronald Press Company. Willis, A.B., Pennell, J.S. and Postlewaite, P.F., 2006.Partnership taxation. Wright, C.A., 1970.Handbook of the Law of Federal Courts. West Pub. Co..
Thursday, December 5, 2019
Question: Discuss about theTAROM Romanian Air Transport. Answer: Process for Online Booking Summary Specifications There are seven steps involved in the booking of the TAROM airline ticket. The first step includes the selection of the various attributes such as departure date, departure and arrival destinations which may be single or multiple, return date, type of trip, mode of payment, number of passengers, flight type and service class. Once these selections are made, next step includes the selection of flight and pricing method with an option to check the price. The matching details are then retrieved and displayed followed by the requirement to fill in the traveler details which include demographic and contact details. There is an option to select the seats as well followed by final purchase of the tickets. The tickets can be purchases instantly or within a period of 48 hours (in case of cash payments) and the reservation is required to be confirmed through the email sent on the registered email id. In case of instant payment, mode of payment is required to be selected such as debit card or c redit card and the details are required to be filled out. Once the booking is completed, a unique reservation number is generated to manage and modify the bookings later. The process exists to allow the users to book their flight tickets from any location and at any point of time. There are various options that are provided to the users in terms of their mode of payment, time of payment, choice of seats, choice of flight type and likewise. The automated process has been incorporated to ensure that the users can avail the services offered by TAROM with complete ease and avoid the repercussions of long queues at the ticket counters. The Business Process Modeling Notation (BPMN) of the entire process depicts the entire online booking process in the form of a map which is similar to the flowchart. BPMN map represents the various paths that can be followed to achieve the final goal that is the booking of an airline ticket . For instance, there may be one user who may want to book a flight ticket in the economy class with mode of payment as debit card. On the other hand, there may be user who may want to book a return ticket through credit card. The BPMN map shows the various options and paths that are available for the users as per their preferences. Also, it brings out the usability of the entire process to ensure that maximum customer satisfaction is attained through the same . Key Performance Indicators (KPIs) There are a number of KPIs that shall provide a clear picture of effectiveness of the entire process to achieve the business objectives. Hourly, Daily, Weekly, Quarterly, Monthly and Annual Bookings: The number of bookings that are done by the users through the online booking system will provide a picture of the ability to achieve the business objectives of the booking process. The primary objective of the online booking system would be to ensure that there is maximum number of sales that is maximum number of bookings done through the entire process; therefore a higher number will reflect better results. The same can be easily calculated with the automated online booking process that will reflect the orders completed at the required interval of time. There can also be partial and complete orders that can be retrieved from the system . Site Traffic: There may be users who may not book the tickets online but check the flight frequency or price through the system. The higher the site traffic, the better will be the results in terms of the business objectives. The site traffic will be an essential KPI and can be calculated through a number of automated website analysis tools. These tools will also provide customized and automated reports on the type of site traffic and frequency of the same . New Customer Order versus returning customers: There will be two types of customers on the site viz. new customers and returning customers. Every customer will be identified by a unique email id and the same shall be used to identify the number of new and returning customers over a period of time. This KPI will provide the picture on the customer engagement and popularity of the site in the market which are the two prime business objectives. The same can be calculated easily through the sales data of the automated online booking system. IT Based Process The example of online booking of airline tickets is an IT based process as it involved the use of Information Technology and Information Systems in the entire process and sub-processes that are associated with the same. There is an automated system that has been deployed that includes the automated code for various activities that are involved in the booking of an online ticket. For instance, the system sends an automated email to the registered email id of the customer as soon as the purchase is made. Also, the system retrieves the customer details in case of a returning customer and provides an option to modify the bookings through a unique reservation number . Automated sub-processes like these have been deployed and implemented in the booking system which makes the entire process as an example of an IT based process. There is a front end and a back end that is present in the system wherein the front end of the system provides a graphical interface to the users to perform vario us activities involved in the booking of the ticket. On the other hand, the back end of the system is a database in which the entire information is stored and can be retrieved as and when required by the system. The presence of the front end and back end along with various interfaces to integrate them results in the overall functioning of the system. It is with the use of IT tools and equipment that automated system has been designed, developed and deployed to allow the users to make use of the same . References Kazemzadeh Y, Milton S, Johnson L. Process Chain Network (PCN) and Business Process Modeling Notation (BPMN): A Comparison of Concepts. 2015.https://www.sciedu.ca/journal/index.php/jms/article/view/6494 (accessed 3 Mar 2017). Russo V. A Business Process Model for Integrated Home Care. 2015.https://www.sciencedirect.com/science/article/pii/S1877050915024825 (accessed 3 Mar 2017). MUNTEAN M, TARNAVEANU D, ION A. E-Commerce Performance. Shopping Cart Key Performance Indicators. Informatica Economica 2016;20:62-71. doi:10.12948/issn14531305/20.1.2016.06 Tsai YCheng Y. Analyzing key performance indicators (KPIs) for E-commerce and Internet marketing of elderly products: A review. 2012.https://www.sciencedirect.com/science/article/pii/S0167494311001464 (accessed 3 Mar 2017). Bermdez G, Rojas L, Bustelo C et al. Model Innovation of Process Based on the Standard e-commerce International GS1. Ijimai.org. 2012.https://www.ijimai.org/journal/node/372 (accessed 3 Mar 2017). Aldin N. Business development with electronic commerce: refinement and repositioning: Business Process Management Journal: Vol 10, No 1. Emeraldinsight.com. 2017.https://www.emeraldinsight.com/doi/abs/10.1108/14637150410518329 (accessed 3 Mar 2017).
Thursday, November 28, 2019
External Environmental Factors Paper In the past, the relation of total quality management (TTS), market orientation, and performance are equivocal. These mixed results may be due to some factors or not to include the environmental factors. This study adopts the Unprepossessing-Output (PIP) concept model to construct all variables research model. The research surveyed samples of 588 and used Structural Equation Model and discriminate analysis for analysis and testing. The results show that TTS positively affects hotel performance. Market orientation positively affects hotel performance. Market orientation has the mediating effect between TTS and hotel performance. External environment factors truly play a moderator between TTS, market orientation and hotel performance, especially when external environment factors greater changes are going to help to build relationship with customer, to enhance hotel performance and further to gain chance of hotels survival. Crown Copyright 0 2011 Published by Elsevier Ltd. All rights reserved. Keywords: Total quality management Market orientation Hotel performance External environmental factors Structural Equation Model 1 . Introduction Total quality management (TTS) is a widely recognized management philosophy, and has become the key slogan as organizations strive for competitive advantage in markets (Surcharged et al. , 2001 TTS focuses on continuous process improvement within organizations to provide superior customer value and meet customer needs. Meeting customer needs involves company operations focused on understanding, sharing, and responding to customers through marketing concept. Firms adopting and implementing the marketing concept are said to display a market orientation Lamb et al. , 2005). We will write a custom essay sample on External Environmental Factors specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on External Environmental Factors specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on External Environmental Factors specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Market-oriented firms have been demonstrated to be successful at maintaining a strong competitive position (Walker et al. , 2006). Therefore, TTS and market orientation can constitute a valuable firm strategy and provide a competitive advantage to respond to the competitive business environment. Studies have claimed that marketing and TTS are complementary business philosophies (Longboat et al. , 2000; Mohr Jackson, 1 AAA,b). However, departments responsible for implementing T KM policy may consider increasing sales through higher quality products or service needs rather than marketing. Poor coordination among departments, or even rivalries and distrust, are not * Corresponding author at: 396 Changing Rd. , Sec. 1, Sway Jean, Taiwan 71101, Taiwan, ROCCO. Tell. : +886 8 7338241. E-mail address: [emailprotected] Path. Gob. Two (S. -C. Chin). Unusual. Moreover, partial enterprises that have conducted TTS have not considered their attributes or properly used them in marketing, preventing top managers from understanding marketing topics. Therefore one-third of TTS-adopting enterprises continue to exhibit prejudice (Hitcher, 1 995), or have failed in TTS implementation. These factors cause many organizations o have little or no to complement to TTS and market orientation together. However, even when both are linked in hotel performance effect, the empirical findings are mixed, and homogeneous results regarding their relationships are lacking. Furthermore, scholars have also argued that relationships among TTS, market orientation and organization performance often vary considerably in terms of magnitude, or when improving performance, generating mixed and controversial results. Additionally, the hotel industry suffers a lack of information regarding TTS or barriers to developing market orientation (Gray et al. 2000; Harris and Watkins, 1998; Lazars and Counterproposal, 2007); few studies have addressed this lack of information or the existence of such barriers in the Taiwanese hotel industry. In the competitive market environment, quality is considered the basic consuming condition. Hotels seeking to improve their performance cannot simply rely on quality, but must also design inducements to attract customers. Long and Cox (1997) and House et al. 1996) addressed the PIP (Input-processing-output) model of TTS, which displays the relationships between the TTS system and participants. This model defines input to enlarge the process and involve both internal and external environments. Process improvement and products are designed to focus on present 0278-4319/$ -? see front matter. Crown Copyright C) 2011 published by Elsevier Ltd. All rights reserved. Doily. 1 016/j. Jim. 2011. 03. 013 120 C. -H. Wang et al. / International Journal of Hospitality Management 31 (2012) 119-129 and future customer needs. Output describes the way in which participant quality is enhanced to ensure profitability and custom satisfaction. To gain competence of hotels faster than competitors and create superior customer alee strategically within conflicts and interest of inter-departments are critical for hotel survival. This study adopted the PIP concept model of TTS to develop a research model and further probed the relationship between TTS and market orientation to understand its influence on hotel performance. Environmental uncertainty arises from organizational ability to make environmental forecasts (Milliken, 1987). As a result, organizational decision making is influenced by environmental complexity and volatility (May et al. , 2000). Organization attempting to ignore environmental factors or that effuses to respond to such factors create trouble for themselves and placing themselves at a competitive disadvantage. On the contrary, understanding and responsiveness can contribute to hotel effectiveness and benefits. Several studies have argued that market and technological turbulence and competitive intensity may moderate the relationship between market orientation and performance (Circa et al. 2005; Qua and New, 2003; Rose and Shame, 2002; Subliminal et al. , 2009), or that this relationship does not moderate effects (Aziza and Haskins, 201 0; Gasworks and Kohl, 1993; Slater and Nearer, 1994; Subliminal and Espaliering, 2001). TTS is an open system that interacts with the surrounding environment (Steel and Jennings, 1992). However, scholars have argued that TTS does not adapt to dynamic situations (Dooley and Floor, 1998). Business environment is complicated by the dynamics of change and competition producing a degree of uncertainty such that the results after TTS implementing are unclear (Months et al. 2003). Moreover, prior scholars have studied the influence of external environmental factors on the hotel performance effect; most studies have probed legal, political, social, economic, cultural, and technological dimensions. New advanced technologies and a changing market environment have provided quality and marketing concepts with a new dimension. Empirical studies have largely overlooked external environmental factors (for example, market and technological turbulence, and competitive intensity) related to hotel performance. This study incorporates these factors to examine and fill the gaps in the literature. The maturing of the hotel industry has seen competition gradually intensify and customers become increasingly sophisticated. To compete, hotels require a breadth of resources to transform them into more flexible forms to meet the needs of the changing toll industry marketplace. This study simplifies the complex reality of the hotel industry, in which hotels examine their performance using TTS, market orientation, and the moderating effects of external environmental factors. This study tested the research model using data gathered from hotels using a questionnaire survey method, and used the Structural Equation Model and discriminate analysis for analysis and testing. This paper is organized as follows. A literature review discusses four variables and establishes the study hypotheses. Subsequent sections then describe the methodology, results, ND analysis. Finally, the last section discusses conclusions and presents limitations and recommendations. Literature review 2. 1 Total quality management From Seraph et al. 1 989), many studies have attempted to develop an appropriate set of critical quality management constructs to represent an integrated approach to TTS implementation in a business unit (Rehire et al. , AAA,b; Anderson et al. , 1995; Flynn et al. , 1995; Grandson and Greenhorns, 1998; Rah et al. , 1999). Months et al. (2003) synthesized and induced their works to classify five generic constructs: (1) managerial leadership and Mom- mitten; (2) human resources management; (3) the relationship between customers and suppliers; (4) internal organizational culture; and (5) process management. Subsequent studies have relied on these works to assess TTS program effectiveness. TTS is widely recognized as a management philosophy. Numerous controversies exist regarding the elements proposed by different researchers and professionals in relation to TTS. These elements do not fully coincide, and not all such fundamentals that compose the TTS theoretical framework can be called TTS without management factors being implemented in the organizations where they are based (Months et al. , 2003). TTS is largely not applied because executives have not contended with it or consider it unnecessary in the hotel industry (Lazar I and Counterproposal, 2007). The TTS system accords to the PIP (Input-processing-output) concept model to display the relationships between the TTS system and participants (Long and Cox, 1 997; House et al. , 1996). Input is defined as that which enlarges the process and involves both internal and external environments. Processing is focused on both present and future customer needs until top management just combine input with organizational ability to achieve desired goals. Output is defined as all participants (that is, organization members and departments, suppliers and customers) delivering designed services as reliably and economically as possible to ensure profitability and customer satisfaction. Hotels thus satisfy customer needs not only through contain souse improvement (Dale and Plunked, 1990), but also through process management in preventing problems from recurring. Cooperation between internal and external elements is critical for successful TTS implementation. Such successful implementation enhances the morale of employee lifetime, increasing hotel efficiency (Lazars and Counterproposal, 2007). Leadership and guest focus are the principles most commonly incorporated into TTS programs of hotels (Beerier and Balloonist, 1998; Lie et al. , 2007). Learning involves company-wide training that acquires a strategic value for hotels (Boudoirs et al. , 2001 ; Claver et al. , 2006; Thinly et al. , 2000) and enhances both staff skill level and service commitment (Costa, 2004; Haynes and Fryer, 2000). This study finds that TTS-adopting hotels focus on customer focus, continuous improvement, leadership, internal/external operation, employee fulfillment, learning and process management. This study adopted the constructs of TTS stated by Grandson and Greenhorns (1998). Studies have assessed hotel performance using the lodging index (Wassermann and Stafford, 1991), revenue growth rates (Van Doreen and Gusset, 1982), both objective and perceptual (Huber and Richer, 2005), or financial and non- financial performance (Banker et al. , 2000, 2005). Objective is measured by occupancy rate per room, gross operating profit, and gross operating profit per available room per day. Perceptual contains competitive performance and stakeholder satisfaction. Any organization needs finance support. To maximize long-term performance businesses must build and maintain mutually beneficial relationships with buyers (Nearer and Slater, 1990). Therefore, this paper adopts that Norman and Rust (1999) and Nervier and Slater (1990) developed measures Of hotel performance that included financial and customer-based performance. Some studies have suggested that TTS-adopting firms enjoy a competitive advantage over non-TTS (Brash et 2002; Powell, 1995). Furthermore, studies have variously reported that TTS and organizational performance are positively related (Demurrage et al. AAA; Fen et al. 2006), or no effect of T KM on various performance measures (Hair, 1993; Selenga and Faze, 1995), or that TTS is negatively related with organizational performance (McCabe and Wilkinson, 1998; Young and Chain, 1998), which may result from different measures of TTS, ineffective implementation, or a lack of management support, among other reasons (Atari et al. , 121 2010). However, hotel industry has identified outperforming in TTS committed hotels (Claver-Courts et al. , 2008; Lange, 1997) and T KM is likely to improve customer satisfaction, and ultimately financial performance (Gags t al. 2000; Claver-Courts et al. , 2008). This study proposes that hotel adoption of TTS may improve hotel performance. Therefore: Hypothesis 1 . TTS positively affects hotel performance. 2. 2. Market orientation T KM stresses viewing employees as internal clients who deserve special attention (Skilled and Dullard, 2000), aiming to achieve organizations objectives. Satisfaction of external clients is central to the marketing concept (Santos-Vaginal and ?leaver-Gong;leg, 2009). Firms that adopt and implement marketing concepts are said to be market oriented (Lamb et al. , 2005). Market orientation is defined differently within different parts of the research community (Deckhands et al. , 1993; Kohl and Gasworks, 1990; Nearer and Slater, 1990). However, the basic concept still involves generating disseminating, sharing information, and responding appropriately to changing market needs to achieve organizational goals and satisfy customer needs and wants whilst simultaneously considering the interests of all company stakeholders. Several scales exist for measuring market orientation. Kohl et al. (1993) developed a valid measure that includes intelligence generation, dissemination and responsiveness. Furthermore, Gray et al. (1998) proposed a parsimonious model of market orientation based on the work of Eden and Dart (1 994), Gasworks and Kohl (1993), and Nearer and Slater (1990) comprising five dimensions: customer orientation, competitor orientation, inter-functional coordination, responsiveness, and profit emphasis. Additionally, Onward (2008) determined that market orientation should include customer focus, competitive focus, environmental scanning, strategy implementation, and new service development. Different firms may adopt different strategies. This study believes that market orientation is better suited to data collection, including information generation and dissemination, shared interpretation, and organization responsiveness. Previous studies have investigated the antecedents and consequences of market orientation. Viral (2010) used Brazilian Meta- Analysis and International Mega-Analysis to determine that interdepartmental connectedness, interdepartmental environment, and rules for job execution significantly and positively influence market orientation, displaying consequences in improved performance, organization commitment, innovation, and learning. Market orientation is positively related to firm reference (Kara et al. , 2005; Lie et al. , 2008; Chou et al. , 2005). Similarly, Han et al. (1998), Harris (2001), Unhook (2008), and Perry and Shah (2002) failed to find a direct relationship between market orientation and firm performance, even hotel performance (Sergeant and Mohammad, 1999). However, Sin et al. (2005) found market orientation to be critical to hotel performance. These references show that empirical findings related to market orientation have yielded complex and mixed results (Voss and Voss, 2000). Effective information acquisition and dissemination produced high market orientation hat is essential for creating and managing closer customer relationships and requires a solid understanding of customer wants (Rehire et al. , 1 AAA). A market-oriented hotel can afford enhanced product or service quality based on consumer data to boost customer satisfaction. Satisfied customers increase sales and market share through more frequent purchases. This study thus hypothesizes that: Hypothesis 2. Menace. Market orientation positively affects hotel perform- Numerous similarities exist between the concepts of TTS and market orientation (Morgan, 1992). However, partial researchers have thought that TTS implementation is an important mediator helping strengthen the association between market orientation and performance (Demurrage et al. , Bibb); market orientation is statistically significantly associated with quality orientation (Alai, 2003; Mozart and Hyssop, 2009); TTS directly and positively affects market orientation (Santos-Vaginal and ?Aviary-Gong;leg, 2009; Yam et 2005). TTS also benefits market orientation (Maraschino, Bibb). Despite the clear relationship between TTS and market orientation, the empirical findings are mixed and has failed to obtain homogeneous results about their relationship. Marketing practices are important in improving firm performance (Santos-Vaginal et al. , 2005). Market orientation means the implementation of marketing concepts (Kohl and Gasworks, 1990), borrows from the management and strategy domains to avoid an isolationist perspective (Dobbin and Alfalfa, 2003; Storehouse and Van Iraqi, 2004), and depends on other constructs to strengthen its relationship with performance (Menage and AAU, 2006). These constructs may arise in relation to where the influences that may determine market orientation originate (Balloonist and Signoras, 1997). TTS is considered fundamental to the successful application f the marketing concept and is considered a means of increasing marketing preponderance (Santos-Vaginal and Olivarez-Gong;leg, 2009). These show mutual need for TTS and market orientation. TTS involves ongoing monitoring of market forces by implementing organizational processes, and engages all departments of a firm to develop the right market response, all of which are also hallmarks of operative market orientation (Kohl and Gasworks, 1990). Restated, TTS promotes the generation and dissemination of market information to enable firms to consistently and rapidly respond to changing market conditions (Rehire et al. AAA). TTS thus positively affects market orientation. Hypothesis 3 thus is proposed. TTS linked activities to help the development of distinctive competencies which is a mediating variable in the relationship between TTS and performance (Tenant et al. , 2001). Thus, TTS and market orientation are complementary. TTS encourages competencies of adept at generating and sharing market knowledge to enhance customer value and satisfaction, a prerequisite for longtime success (Kerri et al. , 2006). Market orientation positively impacts firm effectiveness and boost market share in TTS (Wang and Wee, 2005). Market orientation mediates the effect of quality orientation on competitive superiority, and competitive superiority drives business performance (Raja and Leonia, 2002; Strangulation and Hart, 2004). Quality orientation originates from TTS (Mozart and Hyssop, 2009). Based on the above literature, this study proposes that hotels link TTS and market orientation. TTS will be help for effective and efficient of implementing market orientation, in turn enhancing performance. TTS- adopting hotels on performance might be channeled through market orientation. Hypothesis 4 thus is proposed. Hypothesis 3. TTS positively effects market orientation. Hypothesis 4. Market orientation has the mediating effect on the relationship between TTS and hotel performance. . 3. Moderating effect of external environmental factors Different organizations are affected by different numbers of environmental factors. External environmental factors change rapidly, are uncertain, and complex, and also create problems for organizations. Any organization ignoring or being unresponsive environmental factors is creating trouble for inviting trouble. Hotel external environment affects the relationship between strategic planning and performance (Phillips, 1999). Competition is a key characteristic of the external environment. Within their com- 122 petition environment hoteliers tend to understand the strengths, weaknesses, and performance associated with providing specific products or services when seeking information about customers and modifying their offerings based on customer data. Market turbulence describes the rate of change in customer composition and customer preferences (Kohl and Gasworks, 1990; Slater and Nearer, 1 994; Subliminal and Espaliering, 2001). As the pace of change accelerates, the need for managers to change their products and services grows. Technological turbulence describes technological change (Kohl and Gasworks, 1990). Technologically advanced organizations can Stay ahead through continuing product and service improvement or advanced process management. When market and technological turbulence and competitive intensity are low, organizations can concentrate on competitive advantage by focusing on customer satisfaction (Subliminal et al. , 2009). Nevertheless, as market turbulence, competitive intensity, and technological turbulence increase, firms must move away from existing customer needs and seek to satisfy latent needs to maintain a nominative advantage (Slater and Nearer, 1998). Several researchers have argued that links between market orientation and performance depend on organizational environment Auroras and Kohl, 1993); for example, the relationship between market orientation and performance may be moderated by market and technological turbulence and competitive intensity (Circa et al. , 2005; Qua and New, 2003; Rose and Shame, 2002; Subliminal et al. 2009), or such a relationship has not moderating effects (Aziza and Haskins, 2010; Gasworks and Kohl, 1993; Slater and Nearer, 1994; Subliminal and Espaliering, 2001). TTS is based on the system respective as a method of managing change in situations involving organizations that are open systems interacting with the environment (Steel and Jennings, 1992). For example, managers should relate changes in consumer perception and competitor activity to management commitment by inspiring and motivating staff and obtaining feedback to improve hotel performance (Aziza and Haskins, 2010). Changes in technology, such as computerizing and e-commerce, can create a quantum leap in work communication, process management, and product and service innovation. Therefore, TTS can flexibly create an environment where organizations are omitted to customer satisfaction through continuous improvement (Barrater et al. , 2008) and external impacts customer satisfaction through the market (Atari et al. , 2010). However, scholars have argued that TTS is not adaptable to dynamic situations (Dooley and Floor, 1998). Business environment is complicated by dynamics of change and competitive, producing a degree of uncertainty such that the nature Of the improvement of results after TTS implementation is unclear (Months et al. , 2003). TTS stresses systematic angles to solve management problems, and stresses external environmental changes in organizational operations. Market orientation depends on changes in external demand to respond to customer needs. External environmental factors significantly impact business strategies in the hospitality industry (Operand et al. 2009). Environmental variables can moderate the effect of management strategies (Attenuate-Gimp, 1995). This study adopts external environmental factors based on the concept of Gasworks and Kohl (1 993), including market and technological turbulence and competitive intensity. External environmental factors are inferred to exert moderating efforts on TTS, market orientation, and hotel performance. This study thus hypothesizes: Hypothesis 5. The effect of TTS on hotel performance is moderated through external environmental factors. Hypothesis 6. The effect of market orientation on hotel performance is moderated through external environmental factors. Fig. 1. Research model. 3. Methodology 3. 1 . Questionnaire development and pilot test Fig. 1 depicts a path diagram for the research model, and is based on a literature review. The main method used in this study was a survey research. To do so, a questionnaire was designed. First, the authors met several times with the managing directors of three hotels to determine which questions should be included in the survey. This process obtained three main conclusions. First, the questions had to reflect features necessary for hotels and which respondents can feel. Second, the questions had to help hotels outperform their competitors in the changing marketplace. Third, the survey had to be concise. Based on the above conclusions, all the focal constructs of the model were measured using multiple items based on validated scales derived from Grandson and Greenhorns (1998), Huber (1991 Gasworks and Kohl (1 993), Kohl t al. (1993), Norman and Rust (1 999), and Nearer and Slater (1990). Table 1 lists the constructs, definitions and sources of scales. The questionnaire was first developed in English, but as the survey was conducted in Chinese, hotel management directors and academics helped with the translation. The wording and interpretation of items, and the extent to which respondents felt they possessed the knowledge required to respond appropriately were considered until a final draft of the questionnaire was obtained. Following the development of the draft questionnaire, used respondent anonymity, meaning anonymity of the measurement items and pilot-tested by 60 hotels managing directors to correct possible defects and doubts.