1. A banana palm is a herb, not a tree.
2. The stem of a banana can reach 10 meters in height and almost half a meter in circumference.
3. One big banana plant can give three hundred kilograms of bananas per season.
4. There are thousand types of banana known. But only 5 varieties of bananas are considered suitable for human consumption.
5. For the first time in botany, the banana was described by Carl Linnaeus in 1753.
6. One banana contains up to 300 mg of potassium, which helps to fight with increased blood pressure and strengthens the heart muscle.
7. There are different colors of banana, yellow, red, golden, green and even black.
8. Most of the bananas grow in India and Brazil.
9. Bananas are 1.5 times more nutritious than potatoes, rich in vegetable protein and at the same time – no saturated fats.
10. In the 1930s, in Nazi Germany, bananas were declared “unpatriotic” fruit.
11. Banana is berries not a fruit.
12. Banana grows from bulbs not from seeds.
13. In Philippines, fruit sauce is made from banana.
14. In Uganda, where local people eat almost bananas, each person eats, on average, 220 kilograms of bananas a year.
15. Banana has 74% of water.
16. About 100billions of banana are consumed every year in the world.
17. Bananas contains an amazing amino acid – tryptophan, from which the human body synthesizes serotonin – a hormone of joy.
18. Banana is the fourth most popular and consumed agricultural product.
19. Two bananas may well replace dinner or breakfast for calorie and nutritional value.
20. Banana grows upside down, towards the sun that’s why banana is curved.
21. Banana fibers can be used to make ropes and tea bags.
22. Bananas can be used to make wine and beer, in some part of Africa people make it.
23. Due to potassium, banana is slightly radioactive but causes no harm.
24. Banana peels can be eaten if it is cooked.
25. Banana floats on water.
26. The unripe or green banana is cooked as vegetable.
27. Peel of banana can be used to whiten the teeth.
28. In India, once a man ate 81 bananas in just half hour.
29. In 1960, people tried to get high by smoking banana peels.
30. Human and banana have about 50%of identical genes.
31. The scientific name for banana is musa sapientum which means’ fruit of wise men”.
32. Bananas are very helpful for people who suffer from constipation problems.
33. Rubbing banana peel on the insect bite provides relief from itching.
34. Banana has property of lowering the high body temperature.
35. The most popular variety of bananas is Cavendish.
36. In India, the flower of a banana is sacred and symbolizes purity.
37. In California there is a Banana Club Museum. They have 17,000 different items made up of banana.
38. Bananas are used in cosmetology and not only at home, but also as ingredients of cosmetics.
39. Banana helps in weight loss.
40. Dried bananas contain 5 times more calories than fresh bananas.
41. Banana peel is used in making soap.
42. China had banned pictures and video of using banana in seductive way.
43. 51% of bananas are eaten in breakfast.
44. Mait Lepik from Estonia won in the world’s first banana eating competition for speed. He managed to eat 10 bananas in 3 minutes.
45. Once the most popular varieties of bananas were virtually extinct in the 20th century due to the spread of diseases that affect these plants.
46. Banana is the only fruit that even in infants does not give an allergic reaction.
47. The compositions of bananas include antioxidants and amino acids, and they are known to protect the body and improve immunity.
48. Bananas inhibit calcium in the body; it is not excreted with urine, but remains in the body and is used to strengthen bones.
49. Rubbing banana peel during headache reduces the pain.
50. When weaning from nicotine addiction, it is recommended to eat bananas – a large number of vitamins, potassium, and magnesium help to remove the remnants of nicotine from the body and adapt to life without cigarettes.

1. East Germany started constructing a wall on August 13th, 1961.
2. After the defeat of Germany in World War II, Germany was divided into 4 zones and it was controlled by 4 Allied powers.
3. West Germany was controlled by France, Great Britain, and America.
4. The Soviet Union controlled East Germany.
5. The capital of Germany, Berlin was also divided into East and West Berlin.
6. The main reason behind the construction of Berlin wall was to stop East Germans moving to West German
7. It took only four months to make the Berlin Wall.
8. After construction of Berlin wall, even the subways were divided.
9. Before construction of the wall, the West Germans were allowed to visit East with a permit in advance.
10. In 1961, Soviet leader Nikita Khrushchev approved the construction of the wall.
11. The east side of the wall was not covered in graffiti but West side was.
12. Despite the construction of the wall, there were several checkpoints that allowed people to visit another side.
13. The Berlin Wall was 155 kilometers long.
14. The wall was about 11 to 13 feet high.
15. At first, the wall was just a barbed wire fence. Then it turned into a concrete wall.
16. The Berlin Wall was thought as the cruelty of Soviets, they had control over the people of East Berlin and their willingness to shoot at people they thought were traitors.
17. The wall was known as ‘Iron Curtain’.
18. The wall literally divided Europe into democracy and communism.
19. Charlie Checkpoint was the most famous crossing point and is still famous for the museum.
20. After the construction of the wall, about 5,000 people tried to escape.
21. It is estimated that 138 people died trying to cross the Berlin Wall.
22. Before the construction of the wall, 3.5 million East Germans fled to West Germany.
23. Many segments of the wall are given in different institutions around the world.
24. East Germany adopted the currency of West Germany On July 1st, 1990.
25. The construction was started overnight. In the morning when people woke up there was wire fence dividing the Berlin.
26. In 1979, a Swedish woman married to the Berlin Wall.
27. For two years, starting in 2010, a memorial complex “Berlin Wall” was built.
28. About 28 million euros were invested in the creation of the memorial.
29. In 1963, West Germany tried to destroy the wall with a tank but failed.
30. Athlete Usain Bolt, who set his fantastic world record in Germany, received as a gift a piece of the Berlin Wall weighing.
31. There were 20 bunkers and 302 observatory towers on Berlin Wall.
32. The pieces of Berlin Wall were sold on eBay.
33. If West Berliners want to get rid of anything they used to throw it on the other side of the wall.
34. The wall divided the Berlin for 28 years and a day.
35. In 1989 the border of Hungary was opened which made the route of escape to Austria for East Germans.
36. The last person who died in process of crossing the wall was escaping in the hot air balloon.
37. November 9th, 1989, was the date known for the demolition of Berlin wall.
38. Actual demolition started on June 13th, 1990 and from 9th November 1989 and June 13th, 1990 the wall was guarded.
39. The Berlin Wall was actually two walls. There is an area of 160 yards between two walls and there were watchtowers, guard dog runs, tripwire machine gums and many more.
40. The Soviets added thousands of machine gun inside the Wall to control the people of East from escaping.
41. The demolition of wall started when East German Politburo member Guenther Schabowski, mistakenly announces that we will demolish the wall immediately.
42. David Bowie performed on the West Berlin wall and all the east side people were listening him through wall. He addressed them from the stage: “We convey our best wishes to all our friends on the other side of the Wall!
43. At the fall of the wall, travel restrictions were immediately lifted, sparking an instant mass migration of thousands of people.
44. In the year 1989, British Prime Minister Margaret Thatcher requested Soviet President to stop the demolition of Berlin wall.
45. An East German soldier drove the tank to escape the wall in 1963.
46. In the first two years of the wall’s existence, more than 1,300 desperate guards escaped their oppressed lives and duties by fleeing to the west.
47. 98 people were shot or killed when they were trying to escape through wall.
48. The demolition of the wall also ended Cold War.
49. East and West Germany were reunited On October 3, 1990.
50. Present time, two rows of cobblestones are set along the Berlin wall in the Berlin.


The idea that we can be influenced by some advertisements that we do not deliberately detect is one of the most interesting in consumer psychology and has attracted in a lot of attention throughout the years. Since the 1950’s, people have expected that words or pictures quickly flashed on a screen or concealed in an advertisement have the ability to make us purchase certain items or even vote for some certain political candidates. Do these feelings of trepidation establish, or is this just some other myth than reality? The appropriate response, believe it or not would be a simple yes and no.

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Subliminal advertising is that making use of words or picture that we do not consciously or deliberately detect. Those stimuli can be undetectable because they are hidden and covered up within some other picture or because it is presented on our flat screens so briefly we are unaware that we are seeing them. “Subliminal” advertising is a made-up concept that is better described by Kubrick’s A Clockwork Orange than any kind of advertising you see today. To think that advertisers are so devious that they can manipulate switches in your brain with mere words or phrases is paranoia. Strangely enough, talk of “subliminal advertising” is in itself an example of exactly what you seem to be trying to understand.

Subliminal messages in an advertising are design to engage people subconsciously. These ads are using various colors, shapes, and words that enable customers to make small but powerful associations between a brand and an intended meaning. In short to subtle, advertisements have a long history of being subtle. Regardless of whether they are hiding a double meaning in a logo or working some photoshopmagic, subliminal advertisement certainly meet the cunning criteria. The more cleaver an advertisement, the better we feel about getting it and the better we feel about that particular item.

Back in the 2016, one of the local product in Malaysia named “Gambir Emas” has been criticize by the netizen in peninsular Malaysia due to their billboard advertisement. The used of tagline for their product ads such as ‘No 1 ni maknanya is the Best,’ ‘Sekali sapu, subuh baru cabut, Sampai Pinggang Nak Tercabut’ has become a big issue because these tagline has a sexual meaning in this advertisement.


Subliminal messages are fundamentally visual or written and also a spoken statement is presented to you with a goal that your mind will unconsciously registers them and the manner in which you believe is modified one you see these visuals or hear these statements. Despite the fact that logical research later demonstrated that this does not affects individuals purchases and James Vicary even admitted to not apply them in his theatre. A scientific research has been demonstrated and has proved that subliminal messages tends to make customer more joyful about the product that they have purchased. Moreover, it increases customer’s feelings for a product regardless of whether consumers purchase the product is another different story. What the point here is, these messages can be used in advertisement in order to increase the consumers desire to have or purchase a product.

In recent decades, according to Kunst-Wilson ; Zajonc (1980) said that emerging research has shown and proved that subliminal messages are able to influence our thoughts and behaviour. This is very useful for those organizations who introduced new products in the market and in order for them to increase their sales, an organization just have to make a simple subliminal advertisement. Besides that, Murphy and Zajonc (1993) found that individuals built up a more positive opinions of images after they were flashed with smiling images on the advertisement. Truth be told, this impact is stronger when it is presented subliminally.

Initially, there are four types of subliminal advertising such as text, video, images and logo. It is possible to create a subliminal message because everything is visible however, you just need to work with a marketing professional to achieve this objective. Subliminal video can be worked on in an ads in video, plus the use of colour and sounds and suggestive conditions. Subliminal images generate a very good impact when used in banners. Images can bring easily bring information and our brain stores these data. Logos may contain subliminal messages and it is obvious that a logo reflects the value and beliefs of a brand. The logo is the philosophical indication of an organization and its intention. Thus, organization utilize this kind of techniques to send subliminal messages.

In some cases, the advertisers over overstate about the product’s advantages in such a prudent way, to the point that customers go mentally under the weight of publicizing enticement and deliberately chooses to purchase the promoted item (Smith et al., 2006). In the point of view of some people, now most of the consumers avoid or hates the advertisement, because they consider the advertisement, just annoying and misleading.

For example, when the ads using a filthy tagline or words in their advertising. Once the advertisement has been promoted through any platforms that the company choose, the ads does not only reach to the target market but also to the other audience that not in the list for the product. It is very difficult to control such a huge industry. But when the company only care about the profits, they did want to wasted their time on how their advertisement can affect the other people that are not suitable for the ads.

Unethical advertising does not tell lies, cause harms, or violate moral disapprovals and moral values. Promoting impacts people and society’s perception. When people think how the advertising itself can influence the people mind and they think it can give a bad influences to them and to the future generation, they will automatically disagree with the advertisement. Unethical advertising inserts wrong beliefs in people’s mind and make them do unnecessary consumption of products. (Phillips,1997)

In addition, disadvantages of using subliminal message in advertising also can be also economic, cultural, moral and religious issues. Unethical advertising uses rational motives when it should present differences in product quality and price. Economics issue are because of a utilization of unnecessary goods has been sale in the market. Consumption can harm the earth. Cultural harms are due to intense competition in the market which makes advertisers to violate moral rules in advertising. Advertisers look for approach to stun the group of people by exploiting inappropriate content, exploiting religion or using pornographic nature. (Devi et al,2010) All of these issue would affected the consumers mind if the companies does not follow with the ethics in the advertising.


People hates advertising. The customers are clever enough to understand when an organization promotes, it’s not incentivized to be completely honest about its product or service. No one wants to feels like they were tricked and being trick. This was happening to the customers through hidden advertising or subliminal advertising that some companied do to promoted their product.

Every companies knows that advertising is an unending battle between companies and customers. Nowadays, these companies having a smart approach to offer their product or services, while customers rely on ad blocking software and learn how to pick the wheat from the chaff. Thus, these company ought to dependably be one stage ahead and find better approaches for advertising and selling. Hidden, subliminal advertising is positively a valuable tool.

Subliminal messages are designed to target the customers mind, especially the subconscious section, because their mind controls their own actions. When companies utilize subliminal messages to influence their customers mind to a specific point, it can control their idea examples to a specific degree without you have been realize. Some of the customers think that the subliminal advertising does not work on them but that was wrong. This is because if in the event that subliminal messages did not work, the companies or the firm would not spend millions of dollars per year for the advertisement.

Companies and the firms are obsessed with subliminal messages because they are effective at manipulating your thought patterns at the subconscious level. Since subliminal messages are intended to focus on the customer subconscious mind, they are normally not mindful that they are being controlled. The best five subjects joined into subliminal messages are sex, drug, food, fear and violence.

The used of subliminal messaging in everyday activities to concentrate less on control and more on influence. To create a persuasive message, concentrate on your audience and their needs. This subsequently method can create a greater effect. Use a simple word, subtle messages that reinforce your basic message to successfully influence and persuade people in both personal and professional situations.

1. Islamic view on organ transplantation:

In Muslim life organ transplantation is one of the current medical issue. On this issue many Muslim scholars and researchers seek to conduct researches to arrive at a legal position in the life of Shari’ah; either at the institutional or at the individual levels. This was done in the light of the Islamic applications that guarantee and maintain the interest of the individual, as well as community. Due to this consideration, that organ transplant is subjected to ijtihad (excretion of mental energy in the search for legal opinion), there is no clear-cut text found to fall back on to. Among Muslim scholars and researchers, it is an issue with difference in opinions, which is divided in to two groups of opinions: those who sees it illegal and other group who throw legal support.

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2. First Opinion: Legality

This thought of school see the transplanting legality of a person’s organ to another. Following are the decision:
Islamic Fiqh Academy, the branch of the Muslim League Organization in its third session in 1405 AH, Islamic Fiqh Academy, which is a branch of the Organization of Islamic Conference (OIC) in its fourth session in 1408 AH and Committee of Grand Ulama of the Kingdom of Saudi Arabia. The Fatwa Committees in each of: The Hashimite Kingdom of Jordan, Arab Republic of Egypt, The Republic of Algeria, and the General Fatwa Committee of Kuwait. It was also sanctioned by the International Islamic Conference held in Malaysia in 1969 CE.
In this legality many modern researchers in Islamic jurisprudence have upheld.
Organ transplant proponents based the arguments on many justice evidences and religious evidences among others:
• Verses that permit one to eat carcasses when in need; verses such as the saying of Allah (SWT)
(He hath only forbidden you dead meat, and blood, and the flesh of swine, and that on which any other name hath been invoked besides that of Allah. But if one is forced by necessity, without will full disobedience, nor transgressing due limits, – then is he guiltless. for Allah is Oft-forgiving Most Merciful). And many other verses. These verses which allowed for a Muslim to consume carcass when in need agreed on the exception of “when in need” from the general prohibition in it. So a sick person who is in need of a transfer of any organ of his body will be like the person in need because his life is under the threat of death just as is the case in kidney failure.

1. Verses that indicate the purpose of God as making things easier for human beings not the opposite. Such verses as: (Allah intends for ease, and He does not want to make things difficult for you). And many similar verses. In legalizing transplant there is the seeking of ease for human beings, pity for the sick and sharing of pain. All these are in accordance with the purpose of the Shari’ah.
2. That organ transplant is a type of cure for an ailment which the Shari’ah encouraged. It has saved the lives of many. But for those who say the use of human organ in cure is prohibited in Shari’ah, kidney transplant will be permissible under the law of necessity. It is known that seeking cure in a prohibited thing is allowed in cases of utmost need.
3. The fact that human nature is regulated by the Sharia hence whenever welfare (of a man) is obtained, it is legal and permissible in Islamic law. It is held that the Islamic law is established particularly for welfare of humanity. It is on this note comes the belief that any action, which brings about human welfare is permissible in Sharia.
Other arguments adduce for supporting organ transplant includes the general principle of Islamic law which implies: “the more harmful detriment is removable by the less harmful one”, “when facing two evils, choose the less harmful one”, “when comparing between two ill deeds, consider which is the greater in harm and do the other”.

3. The Second Opinion: Prohibition

Minority scholars and researchers who represent this school of thought are: Sheikh Muhammad Mutwalli al-Sha’arawi, Sheikh Hassan al-Saqqaf and Dr. Hassan Ali al-Shadhili. They based the prohibition on a number of evidences from the Glorious Qur’an, Noble Hadith and Logical evidences, such as Where Allah reports the saying of Satan that:

“I will mislead them, and I will create in them false desires; I will order them to slit the ears of cattle, and to deface the (fair) nature created by Allah”).

This verse proved that defacing the “fair nature” created by Allah is prohibited and kidney transplant is a form of this. It is therefore, not permissible.

The saying of the Prophet (PBUH) on the authority of Buraidah b al-Hasib: “and do not maim”. This Hadith proved the prohibition of maiming the body and its relevance to a living body is as strong as it is in the dead. It does not specify the injunction to only making changes to the build of the human deliberately but it encompasses the cutting of any part of the human being. It, therefore, included the transplanting of the organ from a living being to another, therefore, is considered prohibited.

Financial analysis scandals has been disseminated as issued of public interest and has given impact that such fraudulent transaction have on society due especially to earnings manipulation. Look at the case of Enron, Xerox Corporation, Toshiba, Gowex or Pescanova which concerns and the implication for stakeholders and as well as firms. It’s negatively impacted public confidence such as stock markets, bankers, auditors, corporate managers, investors and even as governments. For example, Enron Corporation has been proved conducted earnings’ manipulation which was performed manipulation by using agency auditors to growth profits drawing near $1 billion, which in reality by no means existed. As well as Xerox Corporation, enterprise has been proved carried out accounting income manipulation via revenues with amount USD 6 billion. The variety isn’t always similar to the U.S. Securities and alternate fee estimated that the current fee of 1997 to 2000 with amount USD 3 billion on that day.
Issues of earning management has been broadly discussed for the past decade and its should be a step of ideas of proper guideline and new regulators especially IFRS, GAAP as well as MFRS to advocate the fraudulent cases earnings management. This remains for minimizing earnings management illegitimately and the corporate organization will be on the positive side of their financial analysis in the eyes of stakeholders, investors as well as firms.
Accounting requirements regulators are worried about the implications of earnings management cause to facts excellent (Jaggi ; solar, 2012). Therefore, the effects originated from earnings management practices have numerous implications for stakeholders and regulators. As such, the investors and auditors ought to analyze carefully the facts provided by using monetary statements which may also have been manipulated even as the top management and the traders must be privy to the opportunistic behavior that managers can adapt to beat the benchmarks. Consequently, this earning’s management issue term paper is to understand how is earnings management happens, type of earnings management, the techniques as well as that managers face and the implications of incurring in such manipulation.

1.1. Earnings Management Definitions
An organization’s primary aim is to make profits and the ultimate goals is to maximize the shareholders’ wealth. Not handiest do the company proprietors want to have a profit at the cease of every accounting length, however they also want the company financial statements to look as proper as they can. In any case, the monetary statements are what capacity investors and lenders look at when they make the decision whether or how not to lend the enterprise money or to become an investor. That is wherein the idea of earnings control comes into play. Profits control, in a nutshell, is the innovative use of different accounting strategies to make monetary statements look higher.
There are various definitions of earnings management observed within the present literature, it’s miles defined via Schipper (1989, p.92) because the “functional intervention in the external monetary reporting technique with the intent of acquiring some private advantage.”
Even as these definitions range, they’ve a few commonalities: they consciousness on the intervention within the monetary reporting process to gain some private benefit, that’s implicit of opportunistic practices. The definition of Schipper means that activities in which manager’s influence pronounced profits for non-public advantage are taken into consideration earnings management practices. This definition is alternatively broad and lacks deeper insights into the particular mechanisms and targets of profits management. However, Healy and Wahlen’s definition is targeted mainly at the judgment that managers can use in economic reporting and the structuring of transactions to modify monetary reports to lie to stakeholders. It indicates that manipulation is inherent inside the exercise of profits management by using stating that judgment is utilized in economic reporting misinforming stakeholders. The definition of Mulford and Comiskey emphases comparable manipulation however is greater unique regarding the motive in the back of earnings management, this is the need to fulfill predetermined goals or analyst forecasts. In addition, this definition makes smoother, greater sustainable profits a further goal of earnings management.
The phenomenon of earnings management is positioned beneath the umbrella of what has emerged as called innovative accounting. Mulford and Comiskey (2002) talk to creative accounting practices as any and all steps taken to engage in aggressive preference and application of accounting concepts, fraudulent monetary reporting, or earnings management. Although the definitions of income management may also imply that it’s far a fraudulent pastime, profits control differs from fraud due to the fact managers can engage in profits control within the barriers of the ability afforded via generally accepted accounting principles (GAAP) without violating these requirements, making it a legal exercise. Managers can also engage in profits smoothing. This is a form of income management that is described via Mulford and Comiskey (2002) as a method by using which managers take away peaks and troughs from an ordinary profits collection in an effort to provide earnings a greater strong outlook. This includes steps taken to reduce and keep profits at some point of suitable years to be used in destiny, less profitable years.

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1.2. What Earnings Management Issue
Earnings management occurs each time monetary selections are based totally on intentional judgment applied for transaction structuring and monetary reporting with the only reason of significant deceit, concealment or information spinning, it gives rise to earnings management. that is accomplished on the way to misinform the investors and stakeholders and impact favorable results from commercial enterprise contracts through manipulated accounting figures as stated by Healey and Wahlen (1999, p.368).
1.3 Type of earnings management
Depending on to its motives, earnings management may have numerous implications on company’s share price and it’s going difficulty. At the same time as some consequences are exact for the organization but now and then it’s bad to others and can end result to insolvent or winding-up petition. There’re a controversies for the business enterprise and the researchers as whether the earnings’ management is ideal or not. However, this may not constantly be the case because impossible nowadays dynamic and challenging business environment to find a corporation that doesn’t practice earnings management since it’s allowed via GAAP. Apparently, there are two key form of earnings management particularly: 1) Accrual earnings management (AEM), 2) Real earnings’ management (REM) and each has been supported by means of GAAP.
1.3.1 Accrual earnings management (AEM)
Accrual earnings management takes place whilst managers interfere within the economic reporting method with the aid of exercise discretion and judgment to trade pronounced income without any cash glide effects (Kothari et al., 2012). Firms may be aggressive with their accounting selections through bringing forward profits from a future length, through the acceleration of revenues or deceleration of fees, thereby growing profits within the cutting-edge duration. This creates what is known as discretionary accruals within the literature. Due to the fact that accruals opposite through the years, earnings will be diminished robotically with the aid of the amount of profits that become brought forward inside the preceding duration.

Conversely, a company can be conservative and save up earnings for a destiny duration. As an illustration, conservative revenue popularity practices can be used to defer sales and reduce present day length profits. Within the literature, that is known as ‘cookie jar reserves’ wherein a company is able to shop earnings for future years whilst profits may be below the goal rate of boom (Mulford and Comiskey, 2002). A discount in deferred sales can also be made to enhance sales and income inside the following intervals.
1.3.2 Real earnings’ management (REM)
Real earnings’ management happens when managers intentionally make running choices which have real cash drift results with the goal of altering reported income. As an example, a firm may also offer price discounts and provide extra flexible credit score terms to customers to enhance income revenues briefly. In addition, managers can also opportunistically lessen research and development expenses in order to lessen fees in the income assertion (Dechow and Skinner, 2000). Similarly, managers can put off protection fees to growth suggested income.
Zang (2012) explains this sort of earnings management behavior as functional movement taken so that you can modify said earnings in a positive course by means of changing the timing or structuring of a funding, operation, or financing transaction, which is consistent with the definition of earnings control supplied with the aid of Healy and Wahlen (1999). Cohen and Zarowin (2010) provide an explanation for real sports-primarily based profits control as the movements managers take that deviate from normal commercial enterprise practices, and that these movements are manipulations that affect cash flows. The commonality between those one of a kind causes is certainly the truth that real activities-primarily based earnings control is practical in nature and has real cash flow results.
1.4 Strategies of earnings management
Earning management is a totally popular term utilized by control to manage earnings. However, it does no longer mean any illegal sports by using management to manipulate earnings. Managers can achieve earnings from accounting choices or by using operating selections. Managers can manage earnings because they have got flexibility in making accounting or running alternatives. The maximum a hit and extensively used earnings control strategies can be categorized into the top five strategies.

1. The big bath
Strategies that used while a business enterprise had a few losses or prices due to operations restructuring, problem debt restructuring, asset impairment and written-off, discontinued operations of a section and subsidiaries, and they need to dispose of it in modern unique duration. This strategy is to make to be had for agency to file at the accounting evaluation in the event that they’ve bad news of losses, it is higher to record all of it once.
2. Operating Expenses
This profits management approach occurs whilst managers plan certain occasions to arise in sure intervals. Which means managers can also decide to purchase new equipment in a length wherein income has been moderately excessive. They want to make sure that the profits is leveled out with prior intervals in order that there might not be a spike in a few months and dramatic decline in others. Despite the fact that they are rearranging the timing of the purchase to fine gain the monetary reviews, they’re nevertheless as it should be reporting the rate.

3.Cookie jar reserve
The cookie-jar method deals with estimations of destiny occasions. GAAP states that control has to estimate and record responsibilities so that it will be paid within the destiny due to activities or transactions in the present day financial year primarily based on accrual foundation. However, there is usually uncertainty surrounding the estimation system because destiny is not continually sure. There’s no correct solution; there may be reasonably viable solutions. Management has to pick an unmarried quantity in step with GAAP so there may be a hazard of taking the advantage of earnings control. Beneath the cookie-jar technique, the organization will try to overestimate charges in the course of the current period to manage profits. If and while actual costs turn out lower than estimates, the distinction may be put into the “cookie jar” to be used later when the company desires a boost in earnings to meet predictions. Some examples of estimation to manipulate profits are: sales returns and allowances, estimates of terrible debt and write-downs; estimating stock write downs; estimating warranty prices; estimating pension rate; terminating pension plans and estimating percent of completion for long term contracts and many others.
4. Big Bet on the Future Technique
While an acquisition happens, the organization acquiring the alternative is stated to have made a large guess on the destiny. Under generally accepted Accounting principles (GAAP) rules, an acquisition should be pronounced as a buy. This leaves doorways open for profits control. Within the first instance, an employer can write off continuing R;D expenses in opposition to cutting-edge earnings in the purchase year, protecting destiny income from those prices. Which means that when the prices are sincerely incurred within the destiny, they’ll no longer need to be mentioned and for that reason future earnings will acquire a lift. The second one method is to say the earnings of the currently obtained corporation. When the obtained corporation consolidated with discern employer income, then straight away acquire a lift inside the cutting-edge 12 months’ earnings. Via acquiring some other agency, the parent corporation buys an assured increase in contemporary or destiny earnings through massive guess technique.
5. Changing the GAAP technique
This approach includes control judgement in volunteering for a new accounting preferred, converting revenue and different costs popularity rules. For instance changing depreciation approach from lowering balance to instantly line approach.

1. The graphic includes the Local Area Unemployment Statistics (LAUS) program, which is a federal-statewide cooperative effort in which all states report monthly estimates of total employment and unemployment in the United States. The LAUS county data are estimated using a BLS prescribed multi-step estimation process, which gathers a variety of different information from local areas around the state. The estimates of the state’s employment/unemployment are adjusted so that all areas add to the state-wide total. The data in the graphic reflects on the county where the person lives.

2. The reason why I chose this article is because according to the San Diego County’s data, the unemployment rate was 3.3 percent in October 2018, which is an increase from the 3.2 percent in September 2018. The California’s Employment Development Department (EDD), shows that some companies may simply be unable to fill jobs because qualified workers don’t want to move to San Diego with its tight housing market and lower wages than might be available elsewhere. The unemployment rate for California was 4.0 percent statewide in 2018, and 3.5 percent for the entire United States. The total jobs in construction, financial services (particularly insurance carriers), administrative support and health care employment decreased by roughly 2500 jobs. While on the other hand, there was increases in transportation, manufacturing, tourism and government employment, according to EDD data.

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3. This article relates to chapter 7 on Unemployment (“The natural rate of unemployment”, pg. 224) When unemployment rates are less than their natural rate, this can be an indication of an economy expanding beyond their capabilities. After the Gross Domestic Product, the unemployment rate is the second most important indicator of an economy. People pay attention to the unemployment rate because it can affect them personally, but Economists monitor the unemployment rate as an important macroeconomic indicator. They use the unemployment rate to assess the position of the economy relative to the business cycle.

1.0 Introduction
The United States of America is a country in the continent of north America, sharing borders with Canada to the north and another border with Mexico to the south, with the capital being Washington D.C.
Its made up of 50 states in the which 48 states are in the mainlands and Alaska to the north, and Hawaii in the mid pacific. The United States is a federal state with two legislative houses and a house of representatives, it uses the united states dollar as its currency and covers a land mass of 3,671,649 square miles and a population of 325,940,000(2017 Est.), with the official language being English.

Meanwhile, Mexico is the third largest country in latin america ,behind both Argentina and Brazil, the mexican society is extremely lively with different foods and the great festivals, which makes it a great tourist destination. It shares borders with the United States to the north and shares borders with Guatemala and Belize to the south east.
Mexico is a federal republic with two legislative houses and a house of Disputes,
with Spanish being the official language and Mexico city as it’s capital, and uses the mexican Peso as its currency and has a population of 123,169,000(2017 Est) with a land mass of 1,964,375 square Km.

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2.0 Gross Domestic Product (GDP)
3.0 Inflation
4.0 Unemployment
What is Unemployment- it Is a situation when people who don’t have a job, currently available for work and have actively looked for work in the past four weeks.

Unemployment Rate – is calculated as the percentage of labor force that is unemployment.

The labor force –is total number of workers. Labor Force Statistics is produced by Bureau of Labor Statistics (BLS) and it based on “adult population” (16 years or older). BLS divides population into 3 groups:
?Employed: paid employees, self-employed, and unpaid workers in a family business.
?Unemployed: people not working who have looked for work during previous four weeks.
?Not in the labor force: everyone else.

Types of unemployment:

?Frictional unemployment- occurs when workers take time to search for the right jobs that best suits their skills and tastes.
?Structural unemployment- occurs where there are fewer jobs than workers and usually it is longer-term.
?Cyclical unemployment – happens during recession, caused by a deficiency of aggregate spending.
?Seasonal unemployment – occurs when people become unemployed at particular times during the year when labor force is seasonally lower than usual.

Full Employment – the absence of demand deficient unemployment, so it is when the number of job vacancies equals the number of people actively seeking work.

COMPARISON OF UNEMPLOYEMENT RATE BETWEEN USA AND MEXICO: The chart above shows the unemployment rate of USA from the last five years. As in the start of 2013, the rate of jobless people was high as compared to the recent unemployed person’s ratio. It was 8 percent in the 2013 but slowly it reduced with the passage of time. It got decreased to 6.7 percent in the beginning of 2014. As persons of USA find a lot of opportunities in this year. Then, in 2015 it went the same way that the ratio gets down and people find a lot of works and jobs. In this time period, it get reduced to 4.9 percent in 2016. After 2016, Furthermore, it was slightly lessened, there was no major changes. The unemployment rate was less for a short time period than again increased but no more changed. It only decreased to 4.9 percent to 4.8 percent from 2016 to 2017. But it also changed to 3.9 percent in 2018.

This chart describes the unemployment rate of Mexico from the year 2013 to 2017. As in 2013, the average of unemployed was 5.3 percent. The rate decreased to 4.5 percent but again increased to 5.2 percent because of jobless people. Accordingly, it’s got downward but again went upward to 5.1 percent in 2014. After 2014, it slightly dropped but another time went higher up-to 5.5. Moreover, it lessened down with different changes and set off at 4.5 percent in 2015. Additionally it got changed, less for a few time but higher for most of the time. In 2016, the rate of unemployed became 4.2 percent. Besides all, in 2017, it was changed with the duration of time. It went down and upward with variations. In 2017, It settled down at 3.6 percent. In addition, in 2018, it is 3.5 percent nowadays.

5.0 Conclusion
6.0 References
Howard F.Cline,(2018),Mexico,Britannia.Inc.
Nationsonline staff, (2018),Mexico,nationsonline.org
K.R.Pole,(2018), United States,Britannia.Inc.
US.states Maps and stats,(2018),Infoplease.Inc.


1. Understand the importance of diversity, equality and inclusion.
It is important for children to be in a setting which demonstrates diversity, equality of opportunity and inclusion, this is so that it gives them the opportunity to make progress in all elements of development, in an emotionally secure and supportive environment. When working with children it is essential to practice these principles because without them children’s life decisions could be jeopardised.
1.1 Explain what is meant by:
Diversity means accepting and respecting that each individual is unique and understanding every individual’s differences. These differences can be gender, race sexual orientation, ethnicity, age, physical abilities and religious beliefs.
Equality means equal rights for everyone regardless of their differences and Identities. Equality represents the fact everyone should be treated the same.
Inclusion is when everyone has the equal right to access any services. In a child work force setting children of all physical emotional, and academic abilities are cared for in the same environment.
1.2 Describe the potential effects of discrimination
Discrimination is when someone is being treated unfairly based on their disability, gender, race or religion. It could also mean being treated less favourable than someone else in the same situation.
The potential effects of discrimination can be different for different people. The effects could be emotional, physical or a combination of both. For example if a child has ADHD, then a practitioner could feel inclined to exclude the child from the group activity because they feel the child is causing trouble. By doing this it could cause the child to feel left out and upset, this is also a form of bullying. This is why it important to beware of your actions when you are around children, you never know what affect you could have on them. Down below is a few more ways in which discrimination can affect children such as, they could feel:
• Depressed
• Isolated
• Withdrawn
• Angry
• Scared
• Worthless
• Unaccepted
All these elements of discrimination can affect the way a child perceives things in the future. No child well-being and learning opportunities should be limited due to the negative impact of prejudices and discrimination. This is why it is so crucial that you base your work on anti-discriminatory practice.
(Penny Tassoni, Kate Beith, Kath Bulman, Sue Griffin (2010) ”children & young people’s workforce, early learning ; children, pg. 22)
1.3 Explain how inclusive practice promotes equality and supports diversity
Inclusive is a practice which takes place to ensure that people are not excluded or isolated. It also helps support diversity by accepting and welcoming people’s differences and promoting equality by equal opportunities for all. Furthermore inclusive practice includes having an understanding of the impact that discrimination, inequality and social exclusion can have on an individual. By coming to terms with this it will allow you to ensure that the appropriate personalised care and support is exchanged. This can help the individual develop self-respect and self- worth and also to respect others around them and their unique differences. This is why it is so important that children are in an environment which promotes these types of practices so that when they grow up they won’t go around being judgemental towards others or prejudice.

2. Be able to work in an inclusive way
In order to work in an inclusive way, organisations must take into consideration that both the legal practices of the state and also the policy practices of a work setting. These practices help support the organisation in interacting with families in a will respectful way.
2.1 Explain how legislation and codes of practice relating to equality, diversity and discrimination apply to your own work role.
There are a number of legislations that are in place to help promote equality, diversity and to reduce discrimination such as:
• The disability discrimination act 2005
• The special educational needs and disability act 2001
• children act 1989 and 2004
• racial regulations 2000
• care act standards act 2000
• Equality act 2006
• Sexual discrimination act 1975
• Employment equality regulations 2003
The purpose of these legislations are to promote equality of opportunity for all regardless of their race, sexuality, age, gender or disabilities. Having these legislation in order shape the way in which a nursery provides and organises their services and the way a practitioner approaches their practices. If these legislations and standards are obeyed to then this ensures all the service users are treated with the same level of care and no special treatment is given to any individual. It is important to remember that although legislations are there to protect people, it doesn’t change people attitudes. This means that good practices should ensure that practitioners are regularly evaluated on their work ethic, they should also receive appropriate support and training in this area.
2.2 Show interaction with individuals that respects their beliefs, culture, values and preferences.
It is important that as a nursery practitioner that you respect each child and their families beliefs and life style. For example Christmas time is a holiday which is worldly celebrated but not everyone you come into contact will celebrate it, this could be due to religious beliefs. As practitioner you must do whatever you can to make children and their families feel comfortable and happy in a situation like this. If a child does not celebrate any public holiday then it is important that you don’t false them to participate with the holiday theme. In order to make sure that the child does not feel left out or excluded for the activity taking place then you should make it relevant to them, for example there are other holidays in which different religions celebrate such as Eid, Hanukkah etc. so it’s up to incorporate that into the lesson so that the child doesn’t feel left out. You could also speak to the child’s parent or carer to get a better understanding of their religion and beliefs this could give you more topics to discuss, it could also create a better relationship between the practitioner, the child and their families, by doing this it could lead to making them a lot more comfortable with the care their children will be receiving.

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3. Be able to promote diversity, equality and inclusion
Whilst working with children and families it is important that the practice in which you work at should be inclusive, promote equality and encourage positive attitudes towards diversity. Also a role of a practitioner is to inspire others to ensure children’s rights to have access to equality of opportunity in an inclusive environment in which diversity is seen in positive ways.
3.1 Demonstrate actions that model inclusive practice.
As a practitioner it is important that you help encourage children to have positive attitudes towards other children and people who may be different from them, this is so that children will be swayed from developing a negative and prejudiced views. In order to achieve this you can:
• Creating an environment, both physical and emotional, where everyone is invited to participate as much as they want to and everyone is treated with respect and kindness.
• Giving children the freedom to explore their ideas about disabilities through play and conversation, while guiding them to be aware and respectful of the feelings and perspective of child who have special needs. Practitioners should also encourage them to be respectful to people that came from different cultural backgrounds to them, that come from different families and people who look and sound different from them.
Research has shown that nurseries that demonstrate inclusiveness throughout their practices have an amazing opportunity to help shape children’s attitudes and behaviour towards people different to them e.g. disabled. Research has also shown that children who have repeated experiences with children with disabilities develop a much better understanding and acceptance that usually aren’t there in children who haven’t had that exposure. Shaping children’s attitudes while they are young is a tremendous responsibility and privilege that can have long-lasting effects.
3.2 Demonstrate how to support others to promote, equality and rights.
You could support others to promote equality and rights by keeping them informed about it, for example they could get information for a hand booklets. The hand booklets could be handed out to staff, clients, and client’s family members so that they could all work together to help promote equality. An organisation should provide training for their staff so that they can put into practices the knowledge they have learned into their daily work. Also most companies provide their staff with employee handbooks that include polices, code of conduct and code of practice, this could also help them understand equality more and promote it by the way they use it whilst working.
3.3 Describe how to challenge discrimination in a way that promotes change.
If a case of discrimination accrues whilst being at work it is important that the situation is reported to a senior member of staff properly. This is so that the insisted can be dealt with appropriately and quickly.
In other situations where discrimination could be challenged, is if you come across or over hear someone making discriminatory comment. Then they could possible challenged in calm and professionally way by explaining to them what they are saying is unacceptable and explain why others may be offended by their words. If an individual was speaking inappropriately, it could be dealt with by issuing a disciplinary. Further training on equality and diversity could be issued to educate them and widen their views on equality, diversity and inclusion.

1.0 Introduction
Greenway Hotels PLC is the owner of more than 60 hotels in United Kingdom. Greenway Hotels PLC bought over a small hotel chain headquartered in Germany. CEO of Greenway decided that half of the new hotels in Germany would be retained and rebranded as part of the company; the other half will be sold. This will support Greenway’s strategic objective of growing the organization slowly to make sure that new ventures are well supported and opened on time and on budget. The organization has decided to initially use an ethnocentric approach and send some of their existing UK-based managers to Germany to begin the operation in Germany with the ambition to own 150 hotels in the next five years. Their 10-year plan is to own 300 hotels across Europe. This is an ambitious target, so it is important that the organization finds an effective formula to operate successfully in other countries.

2.0 Problem
Greenway Hotels used ethnocentric approach which is a business approach whereby they bring UK managers into Germany. By using this approach Greenway There is also a missed out the opportunity to hire the best personnel from the host country. Each country, especially Germany have qualified and talented management who knows German Hotel industry from A to Z, but with ethnocentric approach Greenway is losing the opportunity to hire best valuable personnel to rebrand and operate in Germany. The supervisors of such key methodologies have a tendency to expect that what works at home will work abroad. Doesn’t take a c-level expert to perceive that is a way to disappointment today, or possibly stagnation, much of the time, especially with the availability of the Internet successfully letting consumers to learn from there.

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2.1 Problem
As it is well known, bringing expatriate managers is costly to the company, due to legal permits and so on. .When using ethnocentric approach the failure rate is very high. This approach is workable in a situation when a new business is set up in the host country and the managers of the parent company visit there and initializes its operations. Nearly 80% of midsize and large companies currently send professionals abroad and 45% plan to increase the number they have on assignment. On average, foreign managers cost a few times what they would in a same position back home. A completely stacked foreign manager package including benefits and typical cost for basic items costs somewhere in the range of $300,000 to $1 million every year, presumably the single biggest consumption most organizations make on any one individual with the exception of the CEO and 20 % of American supervisors returned again from remote nations because of disappointment and challenges in altering in outside nations.

3.0 Cause
Missing out to hire the best talents in Germany might cause failure in establishing and rebranding Greenway PLC. German managers are extremely qualified, well educated, strategic, German wold famous companies like BMW, Mercedes, PUMA, and Schwarzkopf have proven that. “Germany is most populous country and has the largest and most powerful national economy in the Eurozone. This, combined with the fact that Germany is the world`s third largest market for imported goods, makes it a particularly attractive market for UK companies with global aspirations.” (Marc Jarrett, 2013). No doubt Germans know how to grow and operate businesses so Greenway Hotels is losing a chance to hire potential German managers. UK managers might not know the needs and preferences of the host country for example Nissan’s initial global operations as being ethnocentric, in that they didn’t plan autos particularly for, say, the United States; they sent out autos that were intended for use in Japan. The creators give a diverting story, wherein the automaker conceded that they felt that since Japanese proprietors would put covers on their auto hoods in the winter to keep them sufficiently warm and that Americans would do a similar thing which is wrong because different countries have different preferences due to climate, culture, economy, pollution and so on.

3.1 Cause
As it is mentioned before, bringing foreign managers is extremely costly and is beneficial only in some circumstances. Working visa, tax regulations, accommodation, travelling expenses are all causes of high cost of bringing UK managers who will also spend time to research the German market, finding German staff for their new hotels. As it was mentioned previously it`s 3 times more expensive to bring expatriate managers than hiring local managers. Greenway has too limited time for rebranding and no staff to complete their goals. Greenway Hotel has put the goal to own 150 hotels in 5 years. Their 10-year plan is to own 300 hotels across Europe.

4.0 Recommendation

Polycentrism is the conviction that managers and representatives in an outside operation must to be from the host nation. The belief is that individuals local to the host nation won’t have issues with culture stunt , knowing the dialect, acknowledging and sticking to the nearby traditions, qualities, and dispositions, and being taking effect right now rather than after a learning procedure has occurred. Enter positions in the outside operation are filled with local managers. This spares cash related with enrolling, preparing, and exchanging ostracizes from different nations in which the organization likewise has operations. There are, nonetheless, negative parts of a polycentric approach is hiring. One of the most concerning issues identifies with parent organization control over with their own interests and ignoring the parent country`s interests. The inquiry emerges: “Will managers be faithful to the parent or to the host country operations?” A potential issue emerges with coordination of exercises, objectives, and goals among parent and host. However, polycentric staffing and operation of outside backups is effectively being connected by associations. The parent organization must know about potential issues and acquaint control frameworks with these issues before they are get out of control.

It is extremely fruitful to rebrand Greenway Hotel in Germany using polycentric approach because who knows better German market then Germans? Here is the good example is polycentric approach in action: In the UAE, foreign administration arrangement in HRM is on make sure foreign managers succeed in oversee country. In staffing, HR supervisors would be worried about how to bring expatriate managers to the UAE and how to guarantee that these managers will execute successfully as expected in the UAE.
The foreign administration arrangement in the UAE would likewise reduce and control the number of foreigner labourers in key positions in the association. The UAE government supports and allows permits for foreigners in top managing positions. The association of host country likewise has the advantage of hierarchical learning of new information from the parent country in the UAE. The staffing strategy approach appropriate for the UAE is either polycentric or ethnocentric. The last decision relies upon the particular needs of the association at the particular timing.

Lodging market in Germany is confronting some significant changes: inside the following five years the market structure will be recently composed. Particularly the extensions by universal inn networks and the altogether changed quality necessities of the objective and style of consumers and additionally the deals weight because of creative booking innovations through online that pressurize set up lodgings. Germany is home to tens of thousands of businesses ranging from small sole proprietorships to large conglomerates. The German government supports all types of businesses whether or not it is German or foreign business. “Tourist Arrivals in Germany increased to 35555 Thousand in 2016 from 34971 Thousand in 2015. Tourist Arrivals in Germany averaged 22276.96 Thousand from 1992 until 2016, reaching an all time high of 35555 Thousand in 2016 and a record low of 14347 Thousand in 1993.” (tradingeconomics.com, 2017) So with all that data it is clear that Germany is fruitful for hotel business as it has lard number of tourists visiting each year. Germany is 3rd most visited country in Europe which makes Greenway Hotels to consider expanding in Germany. I would recommend for Greenway to use polycentric approach which is an approach where managers of an organisation are from host country.

Nokia, previously the world’s second biggest maker of cell phones, is a decent case of an organization that viably utilizes worldwide assignments to produce learning. Not at all like most vast innovation organizations, Nokia does not depend on R&D work. Rather, it works 36 focuses in 11 nations—from Finland to China to the United States. Senior administrators examine their worldwide workforce for architects and originators who are probably going to produce new ideas when joined into a group. They unite these individuals in a R&D place for assignments of up to two years, with the express goal of creating new items. The approach functions admirably: Nokia keeps on snatching worldwide piece of the pie by quickly transforming new ideas into effective ad items. Nokia is a great example of polycentric approach which Greenway Hotels PLC can use. There are disadvantages of polycentric approach too as it disables the connections and the interests of UK company Greenway Hotels PLC. Germans may put their own interests above the Greenway Hotel`s interests that may result in failure. But that’s just some disadvantages, clearly polycentric approach has more advantages such as hiring German managers who knows the market and local need well, no expenses and time spent of relocating foreign managers,
The career opportunities and moral of local staff increases, government support and so on. Since Greenway Hotel PLC already decided to use ethnocentric approach and ready to send their managers to Germany, I recommend them to extend time of due dates because managers need time to adjust and learn German language and culture and consumer behaviour. Never the less they need time to find and hire local staff for their new hotels; their admission to open 150 hotels in 5 years is not going to be successful if they don’t consider risk factors doing business in Germany due to many regulations and permits. Just like every country it takes quite a long time to get all the legal documents, to hire, to research the market. I would recommend geocentric approach if they would initially establish and be successful in first few years because geocentric is suitable for a long run and it very costly.

5.0 Conclusion
There is no government guidance in business industry but there are many restrictions and prohibitions designed to protect business and non-business interests and to prevent abuses. Government policies encourage competitions so there are no monopoly firms. The German lodging market is on focus for a solid year in 2016. On both the survey side and the money related execution side most markets and sections in Germany are progressing. General most hoteliers we addressed are very hopeful about the market and advancements. As indicated by UNWTO in 2030 Germany’s inbound tourism industry could possibly achieve 121.5 million overnight stays so that positive thinking is advocated. Visitors consider the administration level of lodgings in Germany to be of elevated requirements. With that having said, hotel business is blooming in Germany as tourism popularity is high as well as business trip staying. Quality in Germany is the main aspect so Greenway Hotels PLC should consider it as their main focus in rebranding. Using polycentric approach will enable Greenway Hotel to expand and rebrand quicker and more efficient avoiding cultural misunderstandings. In most cases hotels represent the country which in this case is Germany so it would be wise to use polycentric approach.

“The German travel market is of special interest because this is a growing market in Europe. Therefore, the country is examined in greater detail. Tourism is a growing industry in Germany, accounting for 97 billion Euro of the country’s GDP (German Tourism Information, 2014). In 2010, 2.9 million people were directly employed by the tourism industry and an additional 2 million people are indirectly generating an income through the tourism industry. That accounts for about 12% of all employed people in Germany (BMWi, 2012). Furthermore, in 2013, there were 9.729 traditional travel agencies in Germany, which in relationship to Germany’s population is one of the densest networks worldwide. Overall, Germans prefer travel destination within their own country (30%), followed by the European coastlines (25%), Spain (12.6%) andlong distance destinations (7%) (German Tourism Information, 2014). The average length of a trip declined from an average of 13.8 days in 2000 to an average of 12.4 days in 2013. With the overall travel expenditures still on the rise, it seems as if trips are becoming more frequent but shorter (German Tourism Information, 2014). ” (Sandra Maria Correia, 2016) The statistics by German Tourism Information states that more and more tourists are visiting Germany, thus more hotel chains are opening. Greenway Hotels has a big opportunity to do well in Germany as long as their execution ability is strong.

6.0 References:
Brewster, C. (1997). International HRM: Beyond expatriation. Human Resource Management Journal, 7(3), 31.

Brewster, C., and Scullion, H. (1997). A review and agenda for expatriate HRM.
Human Resource Management Journal, 7(3), 32-41.


Bootsnall 2014. http://www.bootsnall.com/aboutus.shtml

BITKOM 2013 (2014). Trends in E-Commerce, in: http://www.bitkom.org/files/

BMWi 2012. Wirtschaftsfaktor Tourismus Deutschland, in: http://www.bmwi.de/

Chang, L. ; Chieng, H. (2006). Building Consumer-Brand Relationship: A CrossCultural
Experiential View. Psychology and Marketing, 23(11), 927-959.

Christopher, M., Payne, A. ; Ballantyne, D. (1991). Relationship marketing. London:
Butterworth Heinemann. Content Marketing Institute 2014. http://contentmarketinginstitute.com/what-is-contentmarketing/.

German Tourism Information 2014. Fakten und Zahlen 2013.

Ingemar Torbiörn, I. (1997). Staffing for international operations. Human Resource
Management Journal, 7(3), 42-51.

J. Steward Black. (1999). The Right Way To Manage Expats. Available: https://hbr.org/1999/03/the-right-way-to-manage-expats
Larry Elliott. (2016). The UK could learn a lot from Germany’s long-term industrial strategy. Available: https://www.theguardian.com/global/2016/mar/30/the-uk-could-learn-a-lot-from-germanys-long-term-industrial-strategy.

M. Menushar . (2009). International Staffing Decision. Available: http://courseblog-ib2208.blogspot.my/2009/03/international-staffing-decision.html. 

Marc Jarrett. (2013 ). Expanding into Germany. Available: http://www.ukbusinessforums.co.uk/threads/expanding-into-germany.299174/. 

Sandra Maria Correia, Eduardo Moraes. (2016). The online market and the consumer in the tourism activity.Available: https://repositorio.iscte iul.pt/bitstream/10071/12858/1/An_empiric_analysis_of_the_online_market_for_the_adventure_2016_2ecd37.pdf. 

Sylvia Schroll –Machl. (2016) Doing Business With Germans. 6th Edition, Publisher Gottingen

The core text (Brewster et al, 2011), in particular chapters 2, 3 and 14


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