Accounting theory practice Essay Example | Topics and Well Written Essays - 2000 words

Accounting theory practice - Essay Example This revised IAS 1 is applicable to all entities whether those are profit oriented or not- for profit entities. ‘Not- for profits entities in both the public and private sectors can apply this standard, however they may need to change the description used for particular line items within their financial statements and for the financial statements themselves. This standard applies to those entities that present consolidated financial statements and those that present financial statements as defined in IAS 27: Consolidated and Separate Financial Statements. It does not apply to the structure and contents of condensed interim financial statements prepared in accordance with IAS 34: Interim Financial Reporting.’ (Barry and Jermakowicz, page 22)2. In other words IAS 1 is applicable to all financial statements that cater general purpose needs. ‘General purpose financial statements are those intended to meet the needs of users who are not in a position to demand reports t ailored to meet their specific information needs. They include statements presented separately or those within another public document, such as annual report or prospectus.’(David Alexander and Simon Archer, 3.04)3 IAS 1 revised in September 2007, issued by International Accounting Standard Board (IASB), is the first of the series of expected revisions on the standard. While issuing the revised IAS 1, IASB (2007)4 stated in the press release that ‘the changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income. This will enable the readers to analyze changes in a company’s equity resulting from transactions with owners (such as dividend and share purchase) separately from non- owner changes (such as transactions with third parties)’. This indicates that the basic objective of changes is to present each financial

Milt Jackson Essay Example | Topics and Well Written Essays - 750 words

Milt Jackson - Essay Example As a member of a Gospel Quartet, Milt got the first chance to perform in public in which he sang tenor. Dizzy Gillespie was instrumental in bringing this great jazz artist to the forefront and Gillespie, hearing his performance at a Detroit night club, brought Milt to New York to perform with his sextet and later with his big band. Milt also had the opportunity to work with great artists such as Howard McGee, Thelonius Monk, Charlie Parker and Woody Herman in the late 1940s. Again he worked with Dizzy between 1950 and 1952, while also recording some Quartet sides with John Lewis, Percy Heath and Kenny Clarke. The big band, renamed as The Modern Jazz Quartet in 1952, played a major role in the next twenty-two years Milt's career and the quartet, which recorded over thirty albums and toured all over the world, also had a prominent place in his career. "By 1974 the MJQ disbanded, and Jackson started a career as a leader of his own groups, performing blues and gospel-oriented Jazz, away from the musical policy of the MJQ. He became associated with producer Norwman Granz, and recorded some twenty albums with some of the finest musicians associated with the producer's label, like Oscar Peterson, Count Basie, Ray Brown, Dizzy Gillespie, etc. In 1981 the MJQ was reunited to perform in Japan and since then Jackson has been combining his own projects with occasional touring with the MJQ." (Milt Jackson: Biography) Therefore, the career development as well as biography of the vibes player Milt Jackson centered on his accomplishments in jazz and this paper undertakes such a biographical account of this great vibraphonist, focusing on his achievements in jazz. As the first vibraphonist to use a slow vibrato, Milt Jackson revolutionized and extended the limits of the vibraharp. The use a slow vibrato helped him in the creation of impulsive outbursts of short notes as well as a better control of the dynamics. "He discovered new possibilities in his instrument, influencing every vibraphonist to follow. With his gift for melodic improvisation Jackson is a master of ballad interpretation, and remains one of the most soulful players in the history of Jazz." (Milt Jackson: Biography) Born in Detroit and Died as one of the most soulful players in the history of Jazz, Jackson had become a conspicuously importantmusician by the middle of his teen-age years and he started to learn guitar at the age of 7, piano lessons at11, and mastered drums, tympani, violin,guitar and xylophone by the time he reached his high school. Milt was such a talented young man that he also sang in the choir and picked up the vibraphone by the age of 16. Later he established himself as one of the most prominent figures of the jazz quartet called the Four Sharps. All through his career, Milt's came from Charlie Parker, rather thanHampton, his most prominent precursor on the instrument. He also attempted to attain a hornlike legato with his mallets, while he adopted many ofParker's rhythmic traits. Through his sheer quality as a vibraphonist, Milt became the first authentic bebopmusician on the vibraphone, and was one of the greatest musicians of Gillespie'sown band.His career with The Modern Jazz Quartet which began in 1952 had a prominent place in the development of Milt Jackson's achievements in jazz. "The group wore tailored suits and practiced every aspect of their publicpresentation, from walking on stage to making introductions to thepowerfully subdued arrangements in their playing. They wanted to bringback to jazz the

Goldilocks Zone Properties Research Paper Example | Topics and Well Written Essays - 1250 words

Goldilocks Zone Properties - Research Paper Example According to a NASA journal titled â€Å"The Goldilocks Zone†, the Goldilocks Zone is very big. The journal also talks about researchers who are trying to extend the regions of the Zone by looking for signs of life in distant planets. Research shows that there are certain organisms that prefer acidic conditions and some that swim in hot boiling water. The journal goes on to talk about ecosystems that have been discovered where the sun never reaches, and there is very hot water enough to melt metal. This means that the Goldilocks zone is very big, and covers areas that might be considered uninhabitable. The aim of this paper is to give a detailed account of the properties of the Goldilocks Zone. One of the Goldilocks zone properties is the presence of liquid water on the surface of the planets (Brian, 2011). The only planet known to contain large water bodies on its surface is the earth and this is where water exists in its liquid form rather than ice (Davies, pp 129-150). Ocea ns, lakes and rivers are surface water bodies which sustain lives of animals that live in water and also humans on earth. Water in the Goldilocks zone should not be too hot to evaporate or too cold to freeze, therefore, in case water evaporates or freezes, all life will vanish. Since earth is at the centre of the Zone, it has a constant water surface whereby the water does not become too hot or too cold to sustain life. Mars is considered to be on the cold side of the zone while Venus is on the hot side hence these two planets are not habitable since their water surface is irregular. Water is able to sustain life by: Transporting materials around the human and animal body and it can resist frequent changes in temperature therefore offering a favorable environment for aquatic animals. Planets with a hydrogen atmosphere such as earth can maintain water flowing no matter the distance from the sun. Once water freezes or boils and lost into space, all earthly life will be lost. Liquid wa ter is a vital property for a region to be classified under the Goldilocks Zone (Brian, 2011). Position to a star determines whether or not a planet has liquid water (Brian, 2011). According to Brian, a star’s energy output, gravitational pull, and size determine the location of the Goldilocks Zone. Compared to other liquids, water has unique properties which make it essential for life (Davies, pp85-103). Oceans and lakes do not freeze rock solid because water expands when it freezes. According to Davies, ice floats on liquid water, and aquatic animals are able to live on the water below. Water can dissolve many substances and it takes a lot of energy to change its temperature. This means that when a region experiences hot temperature, water remains moderately cool, hence sustaining life. Therefore, presence of water in the Goldilocks zone is a fundamental property, since it is able to sustain life during the cold and hot conditions (Davies, pp85-103). As earlier mentioned, E arth falls under the Goldilocks Zone, and the presence of water on Earth gives it its relatively moderate type of weather. Temperature is another property of the Goldilocks Zone and is chiefly affected by climate as the Earth rotates. The orbit of the Earth is circular so when it orbits around the zone, it enables the temperatures to remain steady. This is contrary to planets such as Venus which has an

Discuss the factory in connection with spaces and subjects of Essay

Discuss the factory in connection with spaces and subjects of modernity - Essay Example g the prices down to the point where the cottage industries could no longer afford to stay in business and individuals were forced to come into the cities to find work – namely, at the factories. The factories, in order to keep track of their employees to pay them appropriately, artificially divided the day into shifts, including the day shift, night shift and graveyard shift. Through the use of this convention, factory workers began identifying themselves as a part of a crowd rather than an individual being. In addition, they no longer had the power to order their day according to their individual biorhythmic schedules as they might have done in the small towns and farms, but were expected to conform to the rigorous routine espoused by the corporation. This objectification was further emphasized within the factory by the mechanistic work structures and the tendency to reward those individuals who â€Å"caught on† quickest to changes and adaptations. Georg Simmel (1903) wrote that this practice within the factory served to make each individual only a mere cog in the wheel, interchangeable at their work stations, yet indispensable in that perhaps only a few people knew how to operate that particular piece of machinery or that part of the production line. In this latter sense, each man was also dependent on the others to get their jobs completed. Within this mechanized world, money emerged as the common denominator of all values. The more you have, the more individuality you are afforded within this metropolitan system. This wasn’t a new concept, but was further emphasized within the factories with the designation of shirt colors, as in white collar worker for those individuals who were in the upper tiers of the workfloor and blue collar workers for those who were expected to get dirty in the performance of their work – in other words, the drones. Within this culture, the emphasis is placed on the objective worldview, in which everyone fits within a

Vintage International Essay Example for Free

Vintage International Essay I gazed at my reflection one more time. It was still serious-and what was surprising about that, since at that moment I was too? But at the same time, and for the first time in months, I distinctly heard the sound of my own voice. I recognized it as the same one that had been ringing in my ears for many long days, and I realized that all that time I had been talking to myself. 6 Before then, Meursault took everything as fate had predestinated for him. However, the moment he began talking to himself, he changed. He became active of his own life. In the isolated prison cell, he became aware of the power of his own mind, which was demonstrated by his rejection of the priest. For Gregor, he ate less and less, and began to drive more and more attention to his family. It was somehow giving him a pleasant feeling, despite of his starvation. For instance, when he listened to his sisters violin performance, it said, He felt as if the way were opening before him to the unknown nourishment he craved. 7 This scenario, which described Gregor getting nourishment from a feeling for his family rather than food, marked that he no longer sought happiness by satisfying physical needs. Being isolated from the society, he began to realize his feelings for his family. Summing up the three protagonists process of realization, their isolation had somehow granted them an opportunity to realize the power of their minds. It was only then that they began to see an alternative way in obtaining happiness. On their isolated islands, the protagonists gave up to achieve their happiness through physical body, but freed themselves from it instead. All three of them came to a realization that they could achieve true happiness through mind. As Ivan reviewed his day before he went to sleep, he accounted the satisfaction he had gained from the action decided by his own mind. Despite of the lack of food and physical discomfort in the morning, these feelings of physical discontent as the mental satisfaction became greater and greater as he gained essence of himself through living it. As he fell into sleep, he was very happy8. Ivans happiness was not from his physical state, but his mental state. It was his own decisions that brought him the satisfaction. His physical isolation had indeed deprived him many luxuries, yet it was the absence of these luxuries that led him to discover a happiness that could be achieved simply through mind. In the case of Meursault, he realized why he did not cry on his mother funeral. Isolated in his prison cell, he meditated and came to a conclusion that life was never predestined. The world was just there as it was. If he could put down the mind forgd manacles, forget the rules of the society; he was indeed a free person. Summing up his thoughts, he claimed, I felt that I had been happy and that I was happy again. 9 Like Ivan, although the physical isolation prevented Meursault from many pleasure possible by body, he found happiness by freeing himself from the values of the society. Such isolation had indeed provided him an opportunity to reflect his thoughts about life, leading to a mental happiness. As Gregor died, he discovered his love for his family, as hinted in the following passage. He thought of his family with tenderness and love. The decision that he must disappear was one that he held to even more strongly than his sister, if that were possible. In this state of vacant and peaceful meditation he remained until the tower clock struck three in the morning. 10 Despite of his familys hatred towards him, he still loved them and wished his death would bring them happiness. In isolation, he dwelled in a meditation with peace. Peace implied a freedom from violence. For Gregor it would be the violence in life to satisfy his physical needs. It was at the last moment when he freed himself from his body and achieved happiness through mind. All the protagonists in the end realized that they were all free individuals on their islands. They freed themselves from the rules of the world. Those were the very moments when they achieved happiness. Concluding the three protagonists expeditions to true happiness, in isolation, they all discovered a satisfaction in the mind instead of body. While sensual stimuli were reduced to the least, they saw something beyond. One may argue that they were resigning to life in their inevitable isolation, but they had indeed grasped an alternative happiness in such isolation. Like a walk with many people holding one long stick, no man is an island. The stick connects us all. As we proceed to the front, no matter what speed we are at, we move as a whole. Yet, we take the steps by ourselves. Happiness may be realized when we see our strength in taking that step, like the Ivan, Meursault and Gregor in the three novels. Word Count: A phrase from Meditation 17 by John Donne in 1624 2 Alexander Solzhenitsyn, One Day in the Life of Ivan Denisovich, Bantam Books, 1990. (Hereafter ODITLOID) 3 Albert Camus, The Stranger, Vintage International, March 1989. (Hereafter TS) 4 Franz Kafka, Metamorphosis, W W Norton and Sons. (Hereafter M)

Reflection on Becoming a Teacher

Reflection on Becoming a Teacher I have always had aspirations to be a Primary teacher. Although I am relatively new to the profession I am ] However despite the challenges that face me I am trying to remain positive and make the best out of this situation Before I started writing I felt the best start way to reflect on my practice was to conduct a SWOT Analysis (Strengths, Weaknesses, Opportunities Threats) to analyse my CPD opportunities in a way to focus on my goals and reflect on my practice so far. (See Appendix 1) By doing this I was able to highlight what I believe to be important and factors that I would like to improve on. I will now look at the political issues affecting education in Scotland, current research and how each have had an impact on my own learning. From this I will then review my position and set my goals for the future. The Political Position Harold Wilson the former Labour P.M. once said: A week is a long time in politics First Minister Alex Salmond discovered to his dismay the meaning of this quote in the first week of December last year. On Tuesday the 1st December 2009 Fiona Hyslop was redeployed from her position as Education secretary marking the first change in the Scottish Government Cabinet since the SNP came into power over two years ago. (Swanson 2009) The question is what happened? Alex Salmond made this decision only days after the Scottish government statistics showed a fall in teacher numbers of 1,348 over the past year, despite his plea to increase them. Fiona Hyslop has suffered a lot of criticism as education secretary the main reason being her failure to deliver the SNPs biggest education pledge of lowering primary 1-3 class sizes to 18. The final straw was Ms Hyslop threatening to centralise education taking power away from local authorities. The opposition parties also threatened a vote of no confidence in the Education Secretary if the First Minister did not do something to deal with the situation- a threat that could not be taken lightly. (Macleod 2009) By the 8th of December the SNP Government and the new Education Secretary Mike Russell faced its first challenge an enquiry into the class sizes pledge a major part of the SNP 2007 manifesto was called into question of whether or not the pledge was deliverable in their time in office. As if the current situation wasnt bad enough on the 11th Dec 2009 the General Teaching council published their report of probationers gaining employment after their initial year and their findings were not encourage able. The report stated that out of teachers surveyed only one teacher in five (20.2%) gained a full time permanent job after completing probation this summer and a significantly greater number of new teachers more than 1 in 4 have been able to gain employment as a teacher at all. Commenting on this report EIS General Secretary Ronnie Smith said The fact that so many of our newly qualified teachers are unemployed or under-employed on very patchy, short-term, contracts is a tragedy not only for these individual teachers but also for Scottish education and its pupils. (EIS 2009) Current Research and Personal Experiences Every aspect of being a teacher draws on both your professional and personal resources and values (Moyles and Robinson 2002 cited Asprey, Hamilton and Haywood 2002) Watzke (2007) amongst others talks of stage theory in teaching stating that there are distinct changes in a teachers thinking throughout his or her career. Fuller (1969) was one of the first to comment on this matter and suggests that in the beginning teachers are not concerned about teaching but their own survival. This stage known as self concerns e.g.. Can they survive and pass their probationary year? Later in their career Fuller stated the focus is on actual performance as teachers calling this stage task concerns. This makes sense as it is only natural once you have confidence in yourself to then focus on improving your learning experiences. The last stage after successful teaching the focus then moves on to having a meaningful and positive influence on their pupils which is known as impact concerns. As teachers learn and grow in the teaching profession they learn what works and what does not and this is something that comes from experience therefore it makes sense to follow a path like Fuller suggested. All teachers are very different and each have their own unique learning style. However, one thing what I would hope all teachers would have a shared value is the belief that the children are the most important part of their job and is their job as teachers to get the best out of the children they teach. As humans we all have our own values as individuals and as teachers. Eisner and Vallance (1974) talk of three main dimensions on which varied value positions are held. They suggest that that they are best represented as continua: Individual society This is the concept of whether education should be geared to meet individuals needs rather than educational terms being planned to meet the needs of the society. values skills This is the concept of whether education should focus on developing individuals sense of values in a moral ethical context, or on developing their skills. adaptive reconstructive This is whether education should prepare children to fit into the present society, or strive to change and in turn changing society. ( Eisner and Vallance 1975 cited in Pollard 2005) By looking at these three dimensions, we can perhaps see where our own values fit in. Pollard (2005) like Watzke (2007) talks of how teachers change and adapt as they gain more experience throughout their career. Pollard (2007) uses this example; a newly qualified or student teacher may place their self at the individual extreme of the first dimension placing more importance on skills extreme and feel more comfortable with the adaptive extreme of the third dimension. However, as time goes on and more experience is gained opinions may change. Being on supply I am able to see good practice in many different schools in my area. I also have the opportunity to be flexible and work in different establishments Nursery, Primary and the Additional Support Needs (ASN) sector. Working on supply you get to know particular schools and soon realise the schools that are nice to work in and the ones you may want to steer clear of. The question is how do we know this? What makes something feel like this?   I think what it comes down to is the culture of each individual school. Culture is both a dynamic phenomenon that surrounds us at all times, being constantly enacted and created by our interactions with others (Schein 2004 p1) Every organisation whether they realise it or not has their own unique culture. Being in so many different schools you come across just how different the working environment can be from school to school. The tricky part is being able to gauge the culture and act accordingly because what wouldnt be an issue in one school could be in another. The most popular example is the staff room. If it is my first time working in a particular school you have to gauge the environment and try to follow suit for example the seating arrangements, the biggest mistake you can make is to sit on someone elses seat if this happens you may either depending on the school get asked to move or be given the evil eye for the rest of the day. Another example especially in a big staffroom is when you sit down and other groups come in after and sit in little groups and you are left in the middle on your own twiddling your thumbs. To be on the safe side I usually wait until everyone is in the staffroom and then ask is it ok to sit in a particular seat. Sometimes you ask Is it ok to sit here?   To which the reply will be Oh yes you dont need to worry, we dont have particular seats in here but then you realise that every break time and lunch all of the staff remain in the same seats. Therefore culture is so in built they dont even realise its there but from an outsiders point of view it is more apparent. Once youve got your seat the next obstacle is talking to people. As soon as you walk in to a staffroom you can immediately sense the ambience, it is hard to explain but it is very apparent. As noted above you soon realise what schools you prefer to be in and those you arent as keen on, because in some schools you are only the supply teacher and you can sit and be ignored. On the other hand you walk in to some schools and you immediately feel a good atmosphere and although you still go through the same ritual in the staffroom asking where to sit you dont feel as apprehensive as the staff talk to you and make you feel welcome and generally seem interested in you as a person. Although I dont currently have a base school I do have schools where I work in more often. One such school is the school I worked in during my probationary year. Looking back it is funny how your first impressions of a place can be somewhat different after you have worked in a place for a while. The dynamics of a place can be very different on the outside than they are on the inside. NEED TO ADD MORE HERE On the whole my probationary school is a very good place to work on and portrays an ethos of respect and supportiveness. During my time in the school I had two very good mentors who I could always go to when I needed help which was the case for  most  of the staff in the school. However, I found out very quickly who I could ask advice from and who not to bother. My class had a lot of problems and was one Continuing professional development (CPD) is now an obligatory and accepted part in the contracts of all teachers who teach in Scottish schools. 35 hours worth of professional development activities is required over the course of the year. Teachers decide on what goals they would like to achieve over the school year and tailor this around what courses they will attend. With the advent of the Curriculum for Excellence (CFE) the Government is proposing CPD opportunities to be more specific and clearly linked to the priorities of the CFE. The biggest study carried out on CPD in the early stages of teachers career was by Draper et al., 1991, 1997, 1998 The Scottish Study of Probationers: 1988-1991 and 1995 -1996.   The research followed a group of teachers as they completed their probationary year. The researchers hypothesised the CPD would be at the fore front of the probationers activities and believed they would regard it as a priority. However, what they did find was probatio ner teachers stated that they spend more time proving to others that they could do their job rather than trying to further develop their practice. From a personal experience this is something that I myself can relate to. From the minute you walk into a school as a probationer you (unconsciously in some cases) are being judged for competency. This idea also ties in with Fuller (1969) first stage of self concerns teacher are concerned with their own learning and the thoughts of others around them. Draper et al also found that the teachers who completed their probationary year on a supply based method was more likely to threaten their development as they were not in the same place for any one time. Results showed that the second cohort 1995/96 was more satisfied with their professional development experiences than the first cohort 5 years previous to them. However, those teachers who completed their probationary year through short term contracts reported lower levels of satisfaction an d perhaps have an impact on their practice in the future. As one of their participants in the study commented: The effect of short-term contracts on initially keen and dedicated staff is disastrous. Morale, dedication and professionalism quickly evaporate. (Draper et al., 1997, cited in GTCS 2006) This is not surprising as the chances of those teachers being in a position to partake in many CPD sessions are rather low as what school nowadays would fund a place on a course for example for someone who a) isnt a permanent member of staff and b) probably wont be in the school long enough for the training to benefit the school. Without a doubt this will have an effect on a teachers morale if little or no opportunities to develop present themselves. I myself find myself in a similar position a supply teacher the professional development opportunities are little or none. (Draper et al cited in GTCS Research Jan 2006) It may sound clichà © but for as long as I can remember I have always wanted to be a Primary teacher. I applied for Primary Teaching in 6th year at school however I was not successful. Teaching for me at the time had been my only option and at the time I was devastated but soon realised that I could apply again. I then went on to complete a B/A honours degree in Psychology at the University of Psychology and then went on to the Post Graduate Primary course at the University of Paisley. Looking at my strengths I believe teaching ICT seems to be one of them. ICT is something that I enjoy and is something that the children always respond well to. It comes very natural to me given the fact that I have grown up using computers. This is probably why the children enjoy it as they can see that is something I love doing and this in turn enthuses them. In my probationary school I led an in service on Activ Primary for my colleagues who were either new to the IWB (Interactive whiteboard) or were still puzzled after attending the course on Activ Primary. By doing this I felt good as it felt like I was giving back to the school by supporting colleagues rather than being supported all the time. Even now as a Supply Teacher I carry my pen drive around with me which has along with many other things ICT activities. Teachers in different schools often ask me where I get my resources most of which are from the internet. A recent example is an interactive advent calendar Power Point w hich I use with the children in the lead up to Christmas. Although I do feel that ICT is a strength of mine like everything else I am constantly learning new ideas and will continue to learn. Looking at the SWOT analysis I have some experience using Active Learning in the upper school I would like to gain experience in using active learning in the early years. As a whole one of my goals is to try to keep abreast of current developments in early years education especially in light of the CFE. I recently was given the opportunity to attend an in-service in Story Grammar one of the schools in which I do supply in. I found this to be very interesting and very beneficial in the early years. By attending this course this prompted me to look more closely into the curriculum where Story Grammar came from Key to Learning Curriculum and I purchased the Curriculum book by Galina Doyla. I have tried to use some of the ideas from the book in my work in the Nursery. Obviously just now I only volunteer in the Nursery my first and foremost goal for the future would be to gain a permanent job in early years. REFERENCE LIST Asprey, E., Hamilton. C Haywood.S (2002). PGCE Professional Workbook Professional Issues in Primary Practice. Exeter: Learning Matters BBC News. (2009). Demoted SNP education secretary endorses successor. Available: http://news.bbc.co.uk/1/hi/scotland/8388141.stm). Last accessed 4th December 2009. EIS. (2009). Collapse of jobs for new teachers is damaging pupils education prospects says EIS. News release Available: http://www.eis.org.uk/public.asp?id=431dbase=3. Last accessed 15th December 2009. GTC SCOTLAND RESEARCH. (1996). Developing Teachers: A review of Early Professional Learning. Available: http://www.gtcs.org.uk/Research_/publishedresearch_/CPDresearch/research_cpd.aspx. Last accessed 20/12/09. Macleod, A. (2009). Fiona Hyslop stripped of education role in SNP Cabinet. Available: http://www.timesonline.co.uk/tol/news/uk/scotland/article6939026.ece. Last accessed 10th December 2009. Pigge, F.L. and Marso, R.N. (1997) A seven year longitudinal multi-factor assessment of teaching concerns development preparation and early years of teaching, Teaching and Teacher Education 13(2): 225-235. Pollard, A, Collins, J, Maddock, M, Simco, N, Swaffield, S, Warin, J Warwick P (2005) Reflective Teaching (2nd edition) London: Continuum Schein (2004). Organizational culture and leadership. (3rd edition) San Francisco: Jossey Bass. SNP. (2007). SNP 2007 Manifesto. Available: http://www.snp.org/node/13534. Last accessed 11th December 2009. Swanson. I. (2009). Fiona Hyslop sacked. Available: http://edinburghnews.scotsman.com/politics/Fiona-Hyslop-sacked-as-Education.5871555.jp. Last accessed 4th December 2009. Watzke, J.L. (2007). Longitudinal research on beginning teacher development: Complexity as a challenge to concerns-based stage theory. Teaching and Teacher Education. 23 (1), 106-122.

Solid Waste Management For Hotels In Mauritius

Solid Waste Management For Hotels In Mauritius The main objectives of this mini project were: to provide a review of key concepts and issues relevant to solid waste management for Small ,Medium ,and Large Hotel in Mauritius ; to analyse and evaluate the hotel solid waste management (HSWM) program in Mauritius and to suggest recommendations and areas for further research. The following data collection methods were used in this study: deep review of documents and literature, interviews and a propose methodology to carry out the study. Tourism can bring both positive and negative impacts. One aspect of tourism that can have an impact on local communities is solid waste management (SWM). Improper SWM can lead to pollution and deterioration of the aesthetic appeal of tourist destinations. However ,may airline agency are assessed the hotels for safety and ecology before placing the tourist in the hotels. A proposed survey questionnaire has been designed and could be administered at a later stage for future evaluation of solid waste in small, medium, and large hotel .The questionnaire has been designed in such a way to be able to analyse all solid waste within a hotel ,example ,waste from kitchen ,store ,office ,Front Office ,Laundry ,Housekeeping and so on Waste minimization is essential in the hotel industry with regards to waste reduction, reuse, recovery and disposal. This is also referred to as the Hierarchy of Waste Management .From the literature review obtained from different sources, small ,medium and large hotel can adopt the hierarchy of waste Minimization ,Reduction ,Reuse and Recovery .However it is also noticed that there is advantages and disadvantages using Waste Minimization Approach . Now ,there is a lot of recycling companies in Mauritius which collect or hotel go to disposed all the materials to be recycled such as glasses to Glass Gallery ,Metals to Steel Scrap Ltd ,Plastic Bottle to Polypet Recyclers Ltd ,Paper to Agripac or Dakhri Paper . If Solid Waste is not properly managed by the hotel ,there can be a environmental degradation and pollution, resource depletion and damage to marine ecosystem. The EPA 2002 is enforced by the Ministry of Local Government .According to the EIA ,no hotel construction till the approval of the EIA Report Many hotels generate above 20% of food waste , Green Waste and can be composting .According to the Ministry of Local Government ,very few hotels carry out the composting and many of the hotels whether small ,medium or large do not have expertise on composting . It is also evident that small and medium hotels pay less attention for the implementation of waste minimization than larger hotels, because the costs outweigh the benefits. The small and medium hotels have limited space for them to apply the minimization totally .But to some extent small and medium hotels can apply the hierrerchy .Concepts such as appropriate technology, cleaner production, life cycle assessment and environmental management systems can be useful for improving how solid waste management is approached. Conclusions and lessons learned from the literature are presented and links between concepts in the literature and .recommendations made on how to management waste in these hotels ACKNOWLEDGEMENTS First and foremost, I would like to express my gratitude to my supervisor, Mrs Geeta Devi Unmar for her valuable meetings guide ,support for my mini project on Solid Waste Management for Hotel(Small, Medium and Large ) . I am also grateful Mr Prakash Kowlessur ,Director Solid Waste Unit ,and Mr Micheal Marie ,Principal Enforcement Officer ,Ministry of Local Government , for his helpful coordination with his staffs to collect the quantity of waste per week. Special thank to Mr. Shardoo ,Environment Officer at Ministry of Environment and NDU for his useful information on EIA guide line for coastal hotel .Finally special a thank to Mr. Lan Pin Wing Michel,Statistic Section, Ministry of Tourism ABBREVATIONS Table of Contents 1.0 Introduction 1.1 An Overview of Solid Waste In Mauritius The rapid industrialisation and urbanization during the past decade have led to changing production and consumption patterns that continue to present new demands for natural resources and create new waste streams. It is estimated that solid waste produced in Mauritius is about 380,000 tonnes a year (or 1,200 tonnes per day) and is expected to reach 418,000 tonnes in 2014.Each Mauritian generates around 0.7 kg of solid waste daily and this is expected to rise to 0.9 kg by 2010. The development of an integrated solid waste management strategy is among the priorities identified in the National Environmental Strategies to reduce future costs from environment degradation The increase in the economic development has changed the life style and the consumption pattern of the population. Consequently, this has led to an increase of the amount of solid waste generated. 1.2 Composition of MSM It is found that most of the waste is organic in nature and can be compost easily (Fact Sheet- Ministry of Environment) . 1.3 Waste Composition from Hotel There are three main sources of waste from hotels (office/guest rooms, gardens, and kitchen/restaurant), and each source contains different types of waste. For example, there are a lot of compostable, which can be biologically decomposed, present in kitchen-waste while more recyclables are present in waste from office/guest rooms (Chopra, 2004) According to Reseearch ,Dr Wan Li Liao ,2008 A typical hotels waste stream in Belize consists of the following component percentages: paper/cardboard 27%, food waste 45%, yard waste 8%, plastic 5%, metal 5%, glass 5%, demolition and construction waste 3%, other 2%. 1.4 Disposal Of Solid Waste In Mauritius Formerly solid wastes were disposed of in open dumping grounds, but due to public complaints of the nuisance caused by the foul odour emitted by the putrefying waste, all the open dumps have now been closed. The Ministry of Local Government and the Local Authorities are responsible for collection and transportation of household and commercial wastes. Today, solid wastes are collected and disposed of at the Mare Chicose landfill through transfer stations. There are presently 5 transfer stations in Mauritius namely: Poudre dOr Roche Bois La Brasserie St Martin La Laura Wastes are compacted at the transfer station to reduce their volume before they are transported in larger vehicles to the sole landfill of the country which is at Mare Chicose. In hotel actually the waste is collected in different bins, that is , segregation at source .Waste carrier come to collect the waste and then transfer to land fill .For Most of the hotel the transfer is subcontracted to cleaning service such as Securiclean, Maxiclean ltd or even to private lorry .Sometime due to poor management of solid waste , poor storage , and irregularity of waste carrier to collect waste ,make rise to bad smell ,rodents and sometimes it is not esthetics . Now the tourism industry is one of the three pillars of the Mauritian Economy. Mauritius is become one of the most important international tourist destinations in the Indian Ocean. The tourist arrivals for the year 2009 rose up to 413,504, with a forecast of 1.0 million tourist arrivals for the end of year 2010. Due to the expansion of tourism industry , there were total of 97 registered hotels in operation by the end of June 2009 (C.S.O., 2009). Hotel activities produce huge amount of wastes, which tend to increase as the number of hotels increases. The problem of waste generation associated to environmental pollution is a challenge to hotels with regards to waste collection and disposal. Our space land fill become limited Much emphasis is placed on ecotourism. Ecotourism in fact consists of three elements: natural-based, educational and sustainable management (ecoT mgt and assess) Mauritius itself is described as an ecotourism destination in the Indian Ocean and Africa region. (encyclo of ecoT). One example of an ecogreen hotel in Mauritius is Le Coco Beach Hotel, whereby ecotourism practices are applied (ecot themes..) Ecogreen hotels can help to protect the environment, make hotel operations sustainable, reduce cost and liabilities, and improve health and safety. Since hotel operations such as housekeeping, bar and restaurant, kitchen, greenscaping, administrative office and staff quarters, generate large quantities of solid waste, a good solid waste management system is essential. Priority must be given to the development and implementation of a sustainable and integrated solid waste management system, encouraging current practices such as reuse, recycling, composting, waste reduction and prevention, facilities for waste disposal and technologies to convert waste into energy. 1.5 Research Goals The improvement of solid waste management is one of the challenges faced by tourist destinations in Mauritius. This mini project provides full literature review of the HSWM program in Mauritius to disseminate information about an innovative solid waste management program in a tourist destination. This study will explore the topics Conclusions,recommendations and future research directions will be presented at the end of the study. The research objectives for the study were: To provide a review of key concepts and issues related to solid waste management in Mauritius . To analyse and evaluate the hotel solid waste management (HSWM) program in Mauritius pertaining to Small ,Medium and Large Hotel To provide space to the landfill . To suggest recommendations and areas for further research. 1.6 Beneficiaries From the outcome of this mini project I have try to identify the HSWM within the Small , Medium and Large Hotel and how the system is working within the hotel ,that the hotel staff is facing and this can serve a starting point in the Hotel for improving its conditions, infrastructure, work environment and attitudes towards the waste management ,and eco environment .It will be a great benefit for the Small and Medium Hotel 2.0 Literature review 2.1.1 What is waste Wastes are those materials no longer required by an individual, institution or industry. Wastes are thus regarded as by-products or end products of the production and consumption process respectively. (Source: A. Vesilind, 1995) 2.1.2 Solid waste is that material which arises from various human activities and which is normally discarded as useless or unwanted. Examples of solid wastes: waste tires scrap metal furniture and toys domestic refuse (garbage) discarded appliances and vehicles empty cans, paint cans and compressed gas cylinders ,plastics and bottle construction and demolition debris, 2.1.3 SOURCES AND TYPES OF WASTES Wastes are produced by human activities and include: 1. Municipal wastes 2. Industrial wastes 3. Agricultural wastes 5. Energy generation wastes . 2.1.3 MUNICIPAL SOLID WASTE Municipal solid waste (MSW) is a waste type that includes predominantly household waste (domestic waste) with sometimes the addition of commercial wastes collected by a municipality within a given area. There are five broad categories of MSW: Biodegradable waste: food kitchen waste, green waste, paper (can also be recycled). Recyclable material: paper, glass, bottles, cans, metals, certain plastics, etc. Inert waste: construction and demolition waste, dirt, rocks, debris. Composite wastes: Waste clothing, Tetra Paks, Waste plastics such as toys. Domestic hazardous waste toxic waste: medication, paints, chemicals, light bulbs, fluorescent tubes, spray cans, fertilizer and pesticide containers, batteries, shoe WASTE DISPOSAL 2.4 Waste Generation And Collection In Mauritius waste collection is undertaken by the local authorities which consist of 5 municipalities for urban areas and 4 district councils for rural regions. More recent figures indicate that close to 800 tonnes of waste is collected daily and this figure is set to increase to 1000 tonnes daily in the coming years. The following is a break up of the sources of waste by tonnage. Trade and Industry: 150 tonnes/ day Domestic waste : 600 tonnes/ day Hotels : 50 tonnes/ day It has been estimated that, on average, each person generates 0.6 kg of waste daily. Whereas an average family generates 800 kg per year. (Solid Waste Unit ,Ministry of Local Government) Type of Waste Percentage of Waste Table 2 -Tonnage of Waste -Mare Chicose Landfill for Year 2007 to 2009 From the graph it can be concluded that the generation on waste is being kept increase. Metal cans: It is estimated that 28 million metal cans are imported annually and this is set to increase at a rate of 5.7% yearly. 2.4.1 HOTEL WASTE GENARATION Each hotel room generates an estimated 9.2 kg of waste per day (Wisnu 1998b). In Indonesia, per capita waste generation rates were 0.65-0.83 kg/day in large cities, 0.55-0.63 kg/day in medium cities and 0.47-0.5 kg/day in small towns (Jindal et al., 1998). Therefore, the amount of waste generate per hotel room is over ten times the amount of waste generated per day .From both study it was concluded that 80% of waste is organic 2.4.2 Waste Disposal The authorised dumps are found at: (1) Poudre DOr (2) Mt St Pierre (3) Riche Fond (4) Solferino (5) La Martiniere An unspecified number of unauthorised dumps exist throughout the island. Though illegal dumping takes place at these sites, the authorities turn a blind eye because of the lack of appropriate structures to deal with all the wastes generated on the island. The present method of waste disposal cannot continue for long as the dumps are overflowing with heterogeneous waste and open dumps have obvious disadvantages like the emission of air pollutants and odours, contamination of the water table with seepage and contamination of aquatic resources like rivers and the lagoon. The Roche Bois dump also situated close to the shore receives domestic, commercial and industrial waste from the Port Louis area. About 100 tonnes of solid waste are discharged daily at the site and then incinerated. The adjoining lagoon is subsequently polluted with all types of solid waste, it also a receptacle for sewage and industrial waste discharge. 2.5 Waste Management Waste management shall mean the collection, transport, recovery and disposal of waste, including the supervision of such operations and aftercare of disposal sites However the newer concepts of Waste management talk about Reduce, Reuse and Recycle of waste over and above waste disposa1. 2.5.1Waste Minimization Approaches to Hotel Waste The Waste Hierarchy is a list of approaches to managing waste, arranged in order of importance. Below is a common graphical representation of the Hierarchy, with the least preferred option for managing waste, Recovery, located at the right end and the most preferred option, Reduction, located at the beginning left. WASTE MINIMIZAT10N APPRAOCHES Waste Minimization Techniques Delivered by Hotel 2.5.1.1 Reduction Reduction is the topmost approach in the hierarchy of waste management. It is perhaps the most important element of the waste hierarchy and also the one which presents the toughest challenges. According to the book Waste Treatment and Disposal, reduction is the strategy that waste production from commercial consumption should be reduced. It concerns the consumption and purchasing of longer lasting products, and products which are likely to result in less waste when they are used. Examples of waste reduction are: buying by bulk, and using alternatives. 2.5.1.2 Reuse This is the second most important approach in the hierarchy of waste management. Reuse is the collection and reuse of materials, for example cleaning and reuse of glass bottles. Reuse is a more effective use of resources. Many of these products can be reused instead of being disposed of to landfill Many waste products have the potential to be reused enabling purchasing cost savings at the facility, as well as decreasing waste management cost. The approach of reusing products can create changes in attitudes towards disposable products. Examples of products that can be reuse are: used tyres, glass and plastic bottles, scrap paper, and plastic bags. 2.5.1.3 Recovery This is the third and final approach in the hierarchy of waste management. It includes two types of waste recovery, which are recycling and composting. According to the book Waste Treatment and Disposal, (1) Recycling. The potential to recycle material from waste is high, Recycling: reprocessing of a discarded waste material to make it suitable for subsequent re-use either for its original form or for other purposes Recycling is beneficial in two ways: it reduces the inputs and reduces the amount of waste produced for disposal.Finally on recycling we can save transport vehicles ,maintenance cost ,fuel cost In Mauritius, figures for 2000 show that only 15 820 tonnes of waste per year was being recycled instead of 100,000 tonnes (Min. of Env. N.D.U-2003). 2.6 Benefits of Waste Minimization The benefits of the implementation of waste minimization at the hotel whether small ,medium or large facility are as follows: 1. Less waste generation will be produced due to the implementation of waste minimization programs in hotels and the support of tourist visitors and employees. As a result, the market trends, which attract and motivate tourists to visit increases since the environmental quality is maintained. More tourist will be attracted 2. Giving back to the community and showing environmentally friendly concerns also enhances the outlook of the hotels public image. Being socially responsible shows how much the business cares about the outside elements that makes the business successful, and not just about profits 3. Having an environmental focus of the hotels operations creates a market niche separating that particular hotel from its competitors, whom are not eco-friendly. An environmental focus is relatively new in the hotel industry. 5. Increasing profits result since an abundant amount of money purchasing new products which the facility could have been using the reusable products instead and paying less for waste disposal. 2.7 Difficulties of Waste Minimization Just as there are many benefits of waste minimization, there are indeed many difficulties. 1. Although waste reduction, reuse and recovery have become an integral part of many hotel management plans, space limitations and finance often make this process problematic for some facilities. 2. Limited knowledge and training can be strenuous for managers to discipline their employees in carrying out these environmentally friendly practices. Lack of control over these behaviors can be quite demanding. 3 At the smaller hotels, the costs outweigh the benefits leaving the facility with no incentive to carry out this sustainable way of operating. Environmental awareness is growing at a slow rate. 2.7 Tourism: Solid waste generation and impacts Hotel activities tend to produce large amount of solid wastes; waste paper, stationery and ink cartridges from the administrative offices and staff quarters; old furniture equipments from guest rooms; food scraps, broken glassware and other solid waste from the kitchen, bar and restaurants; newspapers and magazines from the front desk, waste vegetation from greenscaping and out of use equipments from the maintenance department. The tourism industry can have positive impacts for a country. For example: increase of national profit, enhancement of the countrys global image, bringing in investors and improved infrastructure. On the other hand, negative effects are also felt; environmental degradation and pollution, resource depletion and damage to marine ecosystem. 2.8 Importance of a good Solid Waste Management Waste is unsightly, malodorous and unaesthetic, polluting land, air and water, clogging drainage systems, posing serious public health risks, and restricting potential land use (Pernia,1992 ).Improper SWM can result in pollution and health risks and waste, if not disposed of properly can become a nuisance and a health hazard.Decomposing waste harbor disease vectors, attracts vermin and help the proliferation of rodents and rats (national state of Allegro Papgayo hotel in Costa Rica was closed because of bad and unsustainable waste management practices which lead to ocean pollution in the surroundings and bad smelling (Costa Ricas Occidental Grand Papagayo to close?,2008). A good SWM is essential and should emphasize on environmental protection and health 2.9 Approach to a Sustainable and Integrated Solid Waste Management At present, more and more hotels are implementing sustainable practices to reduce tourism impacts on the environment by using water, energy and other materials efficiently. These are termed as ecogreen hotels. This reduces cost for waste disposal and increased profits. In Mauritius some hotels like Oberoi Hotel and Le Plantation using recycles items and one restaurant from Le Plantation Hotel is made of all recycles materials like all plates ,glasses ,chairs ,tables and so on .Another example is that At Amelia Island Plantation, Amelia Island, FL, more than 5.5 tons of waste is collected for recycling each week. 2.9.1 Energy recovery Treating waste thermally WTE with heat recovery can help to supply a clean and trustworthy energy under the form of heat and power. This can contribute to saving energy (Pavlas, et al., 2009). One example is Payatas, whereby electricity is produced from methane gas (Serrona, Yu, 2009). Energy recovery is a very sustainable solution to Plastic Solid Waste since plastics have a high calorific content and embodied energy. Cement kilns and fluidized beds are utilized to recover energy from PSW (S.M. Al-Salem et al., 2009). 2.9.2 Composting Composting is a natural process that turns organic material into a dark rich substance. This substance, called compost, is a wonderful conditioner for soil. It is the decomposition of the organic fraction of waste to produce a stable product such as soil conditioners and growing material for plants. Composting can save money for transfer of waste to landfill Composting is found to be the best way to deal with organic types of waste generated (Narayana, 2009). In fact, for solid waste which have a high moisture content and low calorific value, for example: food wastes and greenscaping wastes, aerobic composting is the best method for managing this waste . ( Narayana, 2009). 2.9.3 WASTE REDUCTION Refillable amenity dispensers can replace soap, lotion, shampoo and conditioner bottles in hotel guest rooms. In Food and Beverage they can purchase large tin butter and refilling in small porcelain pot rather than to buy very small butter with smaller plastic container They can use Beverage Dispenser rather than can .They reduce waste, slash operating costs and save time. Housekeeping managers save staff time when they buy highly concentrated cleaning supplies. Engineering managers cut waste and increase productivity when they switch from incandescent lights to fluorescent or LED bulbs. Fluorescent bulbs last five times as long as incandescents and LEDs operate twenty-five times longer. Modular mattresses allow hotels to replace just the mattress tops, not the rest of the units. They extend the seven-year average life of hotel mattresses by five to ten years. Hotel restaurants reduce waste by using washable table cloths and dinnerware, reusable coffee filters and by providing condiments in bulk dispensers. Hotels can eliminate bottled water waste by using filtered water. There are many more waste prevention strategies that hotels could deploy, such as: eliminating unrequested newspapers; requiring documents to be printed on both sides of the page and with a smaller font and margins; asking hotel suppliers to reduce excess packaging; and having staff use permanent mugs and cups, rather than disposables. The old furniture and the bed with the bed sheet can be donated to the infirmary institutions for reused and at the same time their CSR increases. Recycling Products with minimal packaging can be ordered. Do grass cycling with the grass from the lawn. Stop providing disposable mugs for example, buy company mugs. Buy durable towels, napkins, etc. Encourage the guests to return the reusable products. Introduce the waste prevention programme to the guests. (ecogreenhotel, 2009). 2.9.5 . Environmental Management Systems Environmental management systems (EMSs) provide a framework that can help organizations incorporate tools such as cleaner production. EMSs involve the achievement of environmental goals through the management of environmental aspects in a consistent way. Environmental goals ,policies ,measurable objectives are set by the organisation and achieved through the control of operations. Waste minimization can be an Environmental Policy and objective set is less than 2% of Solid Waste Generation or Zero Waste 2.9.6 EIA Guide Line For Proposed Coastal Hotel Projects ,July 2004 In 2008, some 44 EIA licences were granted of which 12 (27% ) were issued to land parcelling and 8 (18% ) were provided to coastal hotels and related works There is an increase of hotel in our coastal region and an EIA is requires under section 15 of the EPA 2002 for the coastal hotels .Under section 3.7 of the EIA guideline ,July 2004 ,for each impact the section should state steps to avoid or reduce it ,for example ,is as follows :Source ,Type ,Generation ,,Collection and disposal of solid wastes One EIA report for Proposal for the Construction of new Hotel at Tamarin Medine Ltd had been verified and found that that the following statement has been made Waste generated from the kitchen and accessory services if not properly managed may cause direct impact on the surrounding .Indirect impacts may be caused by proliferation of rats ,insects and emission of bad smell (EIA Report ,2009 -Ministry of Environment and N.D.U.) 2.9.7 Impact Mitigation Measures Hotels will be committed to appropriately manage its solid wastes. As much as possible ,solid waste wastes will be sorted for its different components. Biodegradable waste will be composted .Other waste will be kept in sealed bins located in the back house prior being carted away by licensed companies .Measures for waste management to be implemented are as follows : Sort out wastes at source (glass, paper, biodegradable substances ,metals, cans Compost garden green waste and kitchen waste Provide special bin for disposal of batteries ,cartridges ,bulbs etc (EIA report Tamarin Medine Ltd ,2009) 2.9.8 Environment and Health Waste is unsightly and malodourous, polluting land, air and water, clogging drainage systems, posing serious public health risks, and restricting potential land use The burning of garbage releases smoke and hazardous substances. Leachate from the waste can contaminate soil, surface water and groundwater. Mosquitoes that can carry dengue fever as last year this disease recur. Mosquitoes breed in fresh water from accumulated rainfall in cans and bottles .Disease vectors such as mosquitoes, flies, cockroaches and rodents thrive on solid waste Workers often do not use safety equipment such as facemasks, ear plugs, gloves and proper footwear, and there is a need for education about health and safety issues 2.9.9. Economic Waste recycling can reduce waste disposal costs for local authorities by extending the life of landfills, reducing the need to invest in transport vehicles and equipment, reducing vehicle operation and maintenance costs, and reducing fuel consumption for transporting waste Businesses are provided with cheap raw materials. In Mauritius some hotels are used recycle materials such as the plates make of glasses ,chairs, kitchen waste use for composting and used for gardening .Thus the use of recycled materials reduces the need to import raw materials, meaning that less money is spent on foreign currency. RESEARCH METHODOLOY 3.1 Research Methods Information was gathered using a variety of methods to gain a better understanding of the situation, issues, perspectives and priorities. The primary data will be obtained by applying the following methods namely Interviews , Site Visit for Observations ,Email of Survey Questionnaires to the selected Hotel The secondary data will be obtained by reviewing the literature obtaining from the goggle scholar ,University of Mauritius Library Search ,Publications ,,Magazine Articles and Resent News .Some information will also be obtained from the www.lexpress.mu -Newspaper LExpress 3.2 Document and Literature Review Literature concerning solid waste management in hotel industry was reviewed. Documents were collected from various sources such as universities, industry associations, foreign agencies, government institutions ,AHRIM ,Books ,Magazine Articles ,Publications ,Present News ,research scholar using goggle and statistic office ,Ministry of Environment and National Development Unit ,Ministry Of Local Government ,Solid Waste Unit 3.3Interviews Interviews will be conducted with the Small ,Medium and Large Hotels , To learn about the Hotel Solid Waste Management (HSWM) program, I will interview staff mainly the Maintenance Manager ,Quality Assurance Manager , Health and Safety Officer ,the Head of Restaurant ,Chef Cook ,Food and Beverage Manager ,Executive Housekeeper from those selected hotel Successive conversations with the staffs will be helpful for gaining a better understanding of the issues that emerged. An initial set of questions will be prepared as per our Survey Questionnaire Appendix I in advance and additional questions were asked as the interviews will be conducted. This site visit interview will be appropriate for our mini project According to Tourism Welfare Fund Authority and AHRIM the following hotels are classified as HOTEL SIZE ROOM RANGE NO OF HOTELS FROM LIST SAMPLE SIZE SMALL 1-50 61 61 MEDIUM 50 100 34 61 LARGE >100 38<