How Is Animal Abuse Linked to Human Abuse Essay Example for Free

3 Steps to Acing Your Upcoming Group Interview You’ve been approached in for a board meet. Perhaps you’re threatened. Perhaps frightened. Possibly you’re not even sure you comprehend what that really involves. Whatever your degree of fear, here are three simple strides to traversing your board meet tranquilly and in one piece. Stage 1: BEFOREYou reserve the privilege to ask who will be on your board. Do this. At that point inquire about each board part as well as could be expected. You’ll have the option to make sense of a considerable amount and get ready better for what each may be generally quick to ask you. What does this specific gathering of individuals educate you regarding what the organization is attempting to assess?You can likewise ask to what extent (generally) the meeting should last. This will give you a nice sentiment for what amount to and fro conversation will be conceivable, how much space you’ll be given to pose inquiries, to what extent your answers can be, etc.Step 2: DURING Treat every individual on the board like an individual not simply one more anonymous face. This isn't an indifferent divider asking you inquiries. Every questioner on your board is another chance to make a human association and persuade that a lot more individuals in the organization what an extraordinary fit you would be.Be sure to observe everybody’s name as they are presented. Record every one if that causes you recall. When responding to questions, talk straightforwardly to the person who asked, yet then attempt to widen your answer out to cause the remainder of the board to feel remembered for the discussion.Step 3: AFTERYou’ve took in their names and put forth an attempt to interface with each board part presently thank every single one of them earnestly withâ solid eye to eye connection and a quality handshake. From that point forward, it’s the typical post-meet follow-up methodology. Be that as it may, recall that you have to keep in touch with one card to say thanks for each board part. It appears to be a torment, however it’s these little contacts that will help set you apart.The board talk with: 6 hints for previously, during, and after

Discrimination Against Women in Songs essays

Victimization Women in Songs articles Ladies are as yet generalized today and regularly depicted as powerless casualties. Our melodies speak to sexual orientation characteristically as the American White Male protects the mankind from majority rule government as ladies are corrupted to a second class. The generalizing of ladies is found in a few zones of the media, in the verses to our famous tunes and in our motion pictures. Our kids have gotten so presented to melodies and their verses that corrupt ladies that numerous youthful young people think the tune, I am a Barbie Girl is only a tune sung by the Ken doll as an impression of what Barbies plastic world is about. In any case, I make some hard memories enduring a portion of the misogynist issues. That really obliges the picture of Barbie in this melody. This tune recommends that blondies can not have an independent mind. In this way Barbie must do things like ask on her knees to stand out enough to be noticed. The tune states to small kids that, you, as the proprietor of Barbie, can cause her to perform. You can uncover her anyplace, you can brush her hair, and you can even run your fingers through her light hair. These words send an amazing two sided connotation to little youngsters tuning in to this melody. Little youngsters get the picture that they also can be a, Barbie Girl and live in this Plastic World. Barbie sings of life as your creation; in this way, life is what you think about it. Yet, Barbies life is what the proprietor of the doll thinks about it. Barbie sings about herself just like a young lady in a dreamland. In the tune, she reveals to her proprietor to, dress me up make it tight, I am your dolly today around evening time. The tune sings of the considerable number of things the proprietor of this dolly can do with the doll. This likewise recommends what a little youngster can do to grab her keeps an eye on attention. However what this tune is encouraging young ladies is to let another person lead you, you can not think all alone, and this is on the grounds that you are a lady and as a ladies recall you have no close to home rights. This ... <!

How to Write an AP English 4 Prose Essay Sample

How to Write an AP English 4 Prose Essay SampleIf you are wondering how to write an AP English 4 prose essay sample, you have a job ahead of you. It's not as easy as it sounds, but if you do it correctly, it can be quite rewarding, too.First, you need to realize that the perfect AP English essay is not in the head or in your mind. For example, if you are to write an AP English essay that talks about the merits of cell phones, then you may get away with presenting them as proof that cell phones are great in some ways, but there are other things that make them great. At the end of the day, it's your essay and your opinion, so put your thoughts on paper.After you get everything written down, you now need to analyze your essay. You have two options when it comes to analyzing a writing assignment:You can break it up into parts and analyze each part separately, as an individual essay. Then you can re-assemble everything and analyze the parts together at the end. This is probably the most b asic way to analyze a writing assignment.There are more advanced ways of analyzing AP English essay samples, such as breaking it up into logical blocks and analyzing each one by itself. As long as you know what to look for, you can probably find some areas that aren't going well.You also need to keep an eye out for different characteristics of the writer you are analyzing. Don't just look at how well the writer was able to handle the situations. Instead, consider the traits that differentiate the good from the bad.Keep these points in mind as you begin writing your AP English essay samples. It will help make sure that you are able to make sense of it as well as give you ideas as to what you may want to change.

Creating A Museum A Foundation Of Board Of Trustees

The first step to creating a museum is to develop your mission. Once you have your mission, you will need to create a board of trustees. Then you must identify what type of organization you will be. In order to qualify for this bidding your organization must be a non-profit. Your group must file its articles of incorporations which is a legal document that is filed with the Secretary of State or Attorney General’s office. This document includes your museum’s name, broad purposes, and location. Next you must obtain a federal tax identification number, file for 501c3 (tax exempt status) with the IRS, and finally file for local and state tax exempt. In the District of Columbia, the guidelines for a non- profit are that it determines a mission, create a concept paper, and determine your organization type (which is 501c3). You must also establish a board, bylaws and a strategic plan. Non-profit organizations have many benefits including special tax exemptions for income tax , real property tax, and charitable deductions for donors. Under the non-profit tax code 501c3 your institution would be considered a charitable organization. As a charitable organization you are bound to follow the 3 duties, Duty of care (care for assets financial and non-financial), Duty of loyalty (no conflict of interest), and Duty of obedience (upholding the mission). In order for your museum to be successful you must have a diverse and dedicated board of trustees. Being a part of the board is anShow MoreRelatedIconic Australian Images. Sydney Nolan and Russell Drysdale3183 Words   |  13 Pagesof the centre. (3) Together with Sidney Nolan, Drysdale transformed Australian painting, both providing a rare view of life in Australia. Their individual modern ideas and perceptions, provided national and international recognition, successfully creating iconic Australian images. 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What is a robber baron who are the three robber barons listed?2886 Words   |  12 Pagesin the United States and abroad. By 1882 it had a near monopoly of the oil business in the United States. In 1881 Rockefeller and his associates placed the stock of Standard of Ohio and its affiliates in other states under the control of a board of nine trustees, with Rockefeller at the head. They thus established the first major U.S. trust and set a pattern of organization for other monopolies. The aggressive practices of Standard Oil, which many regarded as ruthless, and the growing publicRead MoreIntervention Strategies For Education- Micro4483 Words   |  18 Pagesworker my suggestions would be that to treat Tiera’s ADHD the family should consider taking her to a behavioral and cognitive therapy program to help her to increase her ability to pay attention and sit still at school; distractions should be avoided, creating a routine is necessary and set goals and rewards. 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Role Of A Human Resource Manager - 928 Words

Today’s human resource department requires more input and collaboration from the finance department than ever before. Smaller organizations may combine the two together instead of having two separate departments because both are strategic partners that help maximize an organization. This paper will describe the role of finance in the life of a human resource manager, important financial decisions that human resource managers make which rely on financial information and knowledge of financial tools, and how knowledge of finance within an organization can lead to better managerial decisions. As stated earlier, finance and human resource management work hand in hand with one another. Chaudhary and Prasad stated that HRM (human resource†¦show more content†¦If the hourly rate or salary is lower then expected, the candidate will not take the job offer. If the proposed salary or hourly rate is too high for a position, the organization will be loosing money. Every organ ization is all about making money; otherwise they will not be in business. That is why it is important to fairly compensate each employee by analyzing their KSAOs and verifying that the amount being compensated is within the organization’s budget. What happens when an organization has awesome employees? In order to retain employees it is important to give raises when necessary, find methods of appreciating employees, and satisfy their wants within an organization. All three of these examples will require some sort of budget that has to be discussed with the finance department. Organizations have annual performance reviews, but at each performance review it does not necessary mean that every employee gets a raise; only a selected few are given raises based on their performance. Now let’s look at productivity for example. At Serenity Dental, the production goal is to produce $120,000 each month. Every month this year except for August, Serenity Dental was able t o produce over $120,000. The production for August is lower because the problem could very well beShow MoreRelatedRole Of Human Resources Manager For The New Human Resource Manager1599 Words   |  7 Pagesfive-star hotel needs to find a suitable candidate for the role of Human Resources Manager for the new Human Resources Department that the hotel is about to create. The hotel is suffering many problems due to poor service in its four food beverage outlets. Apart from that, employee turnover is increasing and union disputes over pay rise and lack of employee development in hotel caused many issues. Without having a separate Human resource department to handle man power issues hotel’s management showsRead MoreThe Role of Line Managers and (HR) Human Resources3448 Words   |  14 Pagesthe world, human resources can be paid further more attention to the tourism industry that before. 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Balance Sheet Essay Example For Students

Balance Sheet Essay Although the balance sheet was first implemented just a couple of centuries ago,it has quickly developed and sophisticated to become nowadays a widely used andpowerful tool in the hands of professional users, well known and popular evenamong the mass public. In spite of its prominence, or may be because of it, thebalance sheet can not be easily and fully described in a few words, but still,if we leave aside its various functions and forms and any other subjectivefactors, we can state that the balance sheet is a summary of an enterprisesassets, liabilities and equity at a specific moment of time. To simplify thisdescription even further we could say that the balance sheet shows an entityspossessions, obligations and others debts to it. The objectivepoint of view however is often too restrictive, and the most simple things manytimes prove to be rather complex Among the thousand more complex definitionsappended to the balance sheet one of my favorites is the definition given by. accordi ng to which the balance sheet is a statement meant to communicateinformation about the financial position of an enterprise at a particular pointin time, summarizing the information contained in accounting records in a clearand intelligible form, giving information about the financial state of anenterprise and indicating the relative liquidity of the assets, showing theliabilities of the enterprise (i.e. what the enterprise owes and when theseamounts will fall due), able to assist the user in evaluating the financialposition of the enterprise, being however only part of the data needed by users. Or to summarize this long description with which I completely agree, I could saythat although the balance sheet is one of the most outstanding instruments inthe hands of financial analysts, managers, investors and other users, itsimportance should not be over emphasized, it has to be viewed along with manyother documents, and it is far from being the perfect and the superfinancial document. In order to get a more clear, complete and fair picture ofthe balance sheet, apart from reviewing the definitions given by the experts inthis field, we would need to consider as many sides and issues of the subject aspossible. Being objective we should have a look at the etymology of the wordbalance, the history of this document, its theoretical essence andthe basic concepts of accounting implied in it, its forms in the accountingpractise. In our attempt however not to become over-objective orscholastic, we should also review the aims and purposes of the balance sheet andthe extent to which they a re fulfilled, the users of this financial statementand their contradictory needs, the negative aspects and restrictions of thebalance sheet, and finally the trends of its further development. In short, wehave to go further into the matter The history of the so called financialstatements, and the balance sheet among them, can be traced back to RenaissanceItaly, where along with the double entry book keeping they first evoked torespond to the growing more and more complex needs of the accounting connectedwith the economic development of the society at that period (expansion of tradeactivities, development of banking, etc.) and with the transition from the owner manager model towards limited companies or the breakdown of ownership fromcontrol. Obviously these historical events called for the development of newmethods and new documents, reflecting the changes. Naturally the wordbalance itself has also an Italian origin (bilan, bilanz)though it is formed up of two latin words: bi doub le and lanx scales. Even from here it becomes obvious that the balance sheet is a sheet orsummary of two different aspects of one and the same thing: an entitysfinancial position. Further to this aspect, we can take a look at the definitionof the balance sheet given by John Arnold, Tony Hope and Alan Southworth:The balance sheet is the most inituitive and easily understood document ofaccounting. Most of us at some stage in our lives will be required to compute alisting of our possessions. Such a listing of possessions is a major element inthe construction of a balance sheet.. Far from being a precise statementon what the balance sheet is, it can easily be perceived from a phylosofical andpsychological view point, and then, though defined at present times, it can berelated with the historical side of the balance sheet. The link is as simple asthat: one would generally describe his possessions by listing the things he hasand those that should be returned to him, as well as his debts t o other people,further more, he would intuitively put those lists on the scales tofind out what his financial state is, or to get the balance. Toextend this etimological analogy a bit more, by putting on the different sidesof the scales the lists of his possessions and his debts, one would, probablyintuitively, measure his financial position with the height difference thatwould occur between the sides of the scales. Then, in the prossess of separationof the owner from the manager, this way of measurement of a persons financialstate, was naturally transferred into what we now call an enterprises balancesheet. Furthermore, the fundamental method of scaling possessionsand debts continues be the basis of this document. As we all know a fundamentalcharacteristic of every balance sheet is that the total figure for assets alwaysequals the total of liabilities plus owners equity. As we have already seen,actually the above simple equation, representing the theoritical essense of thisdocument , and a basis of its practical side, is the reason for it to be calledbalance. Actually, the two sides of the balance sheet are merely two views ofthe same business property. Having defined the essence of the balance sheet, intheoretical aspect we have to review the concepts in accordance with which it isbuilt up. Since it is an accounting document, obviously, we would have to findout the application of the basic accounting principles in it. Further to this wecan deffinitely state that the balance sheets is in complince with all of thebasic accounting principles and concepts. Let us review some of the most obviousprinciples that can be referred to the balance sheet: The entity principle: asin all accounting documents in the balance sheet an enterprise is presumed toexist in its own right. It is therefore treated as a separate entity from theperson or persons who own or operate it and in no way reflects their assets orliabilities. The same applies equally to organizations that are no t commonlyreferred to as businesses (charities, clubs, etc.). The money-measurementconcept: obviously everything shown on the balance sheet is measured in money,all pointers that cannot be expressed in monetary terms, being left aside; Thecost principle: I would classify this one as may be the most contradictoryprinciples not only in the financial statements but in the accouning itself. Ican even add that it is the reason for some of the negative aspects of thebalance sheet. In spite of the different ways in which assets can be valued theaccountants have traditionally used the historic cost as the basis of valuationof assets in the balance sheet, assuming that the enterprise is agoing-concern, and taking into consideration the need forobjectivity. Periodicity principle: being a document, showing the financialposition of a firm on a given date, by its very nature the balance sheet has tobe drawn at a some periods of time, so there is no way for it not to comply withthis principle. As already mentioned the balance sheet can be easily referred toand found in complience with any other concepts like the accrual concept, theduality concept, the prudence principle, etc. To finish with the aspects herereferred to as objective, we have summarize in short the practicalside of the balance sheet. No matter how often it is drawn, and what of the twopopular forms it is presented in, the balance sheet, as known, consists of threemajor parts: assets or what the firm possesses and has the right receive infuture; liabilities or what the firms obligations are; shows also how many ofthese should be returned in the short-run, and how many the enterprise canemploy in the long-run; owners equity the firms capital, it can be alsofigured as the differense between assets and liabilities. To summarize thetheoretical and practical essense of the balance sheet, we can use anothercontemporary definition of it given by A. Belkaouli in Accountingtheory: The balance sheet measures the fina ncial positions at apoint in time. I think the arguments of the author are clear: if we assumethat the current financial position can be described with the figures of thefirms possessions and obligations, listed by types and amounts than we wouldhave to agree that the balance sheet gives us this information. Obviously, beingan indicator of the enterprises financial position, the balance sheet is auseful and powerful tool in the hands of managers, financial analysts andexternal users. Combined with the data on other financial statements it formsdifferent ratios (like short-term liquidity ratios, short- and long- termsolvency ratios, asset utilisation ratios and many others), which are the basisof each financial analysis. It is these data that can tell you if a company hasenough money to continue to fund its own growth or whether it is going to haveto take on debt, issue debt, or issue more stock in order to keep on keeping on. Journalism on the Internet EssaySimilarly in a number of cases where a business is in trouble the assets havebeen revalued in order to bolster the image of the business and to promote theimpression of it having a sound asset base. In one word, what seemsgood and right to me, may not be enough for you. Still, there are many users towhich the balance sheet does not seem confused and is necessary, although theyhave conflicting needs: IRS and other government and state institutions. It isprobably fair to say that income statements are constructed with the IRS in mindmore than any other user. After all, it is the bottom line of the statementsthat determines what taxes will be due. Lenders are more interested in balancesheets, although the income statement is not taken lightly. The first question alender must ask is What if this loan is not repaid? The lender willwant something to sell to get paid back. A companys balance sheet tells thelender what there is to sell. So a lender wants a b alance sheet that indicateswhat the company owes (its liabilities) and what it owns (its assets). Assetsinclude such obvious things as property and cash, but also accounts receivables(what the company is owed) and prepaid expenses (like advances on rent). Thingsthe company owes (accounts payable) include debt and bills yet to bepaid, as well as what stockholders put into the business (stockholderequity) and retained earnings (profit not paid out to stockholders in theform of dividends or other payments). Lenders also want to look at the incomestatement, but they may be more interested in a cash statement. The IRS wants toknow how much profit you make, but wants profits to be adjusted to account fordepreciation (wear and tear) on assets the company owns. The lender finds thatinteresting, but the lender will not be comforted by the fact that the $1million you spend on a new building will be depreciated over 10 years when theloan is for three. Finally, of course, shareholders want to l ook at incomestatements and balance sheets. They give snapshots of the current health of thebusiness. They may be less interested in any one periods report than the trend. Are profits getting better? Is the balance sheet fatter? Thats because theshare value does not have a simple relationship to either the balance sheet orthe income statement. The value of a business is based on what someone would payfor it to gain control of the money it will make in the future. The balancesheet gives this potential buyer an idea of how easily the company can financefuture growth and weather financial crises; the income statement gives the buyeran idea how much future profits might be. But an investor would need to know alot of other things before coming to a decision about how much to pay. Forpeople running the company, the financial statements are just a starting point. The really interesting numbers may not show up on a statement, such as theprofit margins on various products, projected sales, or order backlogs. Thefinancial statements pull all these things together, but any analysis of how acompany is doing needs a different kind of operational data. The best employeeownership companies share these numbers too. Now, having reviewed almost all theissues related with the balance sheet, we can say in my opinion that sine itsappearance a few centuries ago it has been an important and outstandingfinancial statement summarizing the financial position of an enterprise at aparticular point in time. In the quickly developing technological environemt itmight change its form, it might even change some of its principles, it will beviewed along with more and more information in the era of information, but itwill keep for some more time its position of such a greatimportance. BibliographyArnold J., and S. Turley, Accounting for Management Decisions, 3rd ed., 1996,Prentice Hall Europe (UK) Limited, London Berry A. and R. Jarvis, Accounting ina Business Context, 2edshnvd. ed., 1994, Chapman Hall, London Watts J.,Accounting in the Business Environment, 2nd ed., 1996, Pitman Publishing, LondonAdam, J.H., Longman Dictionary of Business English, 2nd ed., 1989, Longman GroupUK Ltd.

Market segment free essay sample

C. Extenal Data Table 1 Direct Foreign Tourist Arrival to Bali by Nationality Period 2008 – 2012 NATIONALITY 2008 2009 2010 2011 2012 Australia 308,698 446,042 647,872 790,965 823,821 Afganistan 52 27 52 24 29 Buthan 29 48 52 56 34 Bangladesh 893 1,032 1,431 1,977 1,716 Fiji 85 141 151 159 657 Hongkong 12,905 9,370 15,172 21,968 27,426 India 26,557 30,813 40,777 50,435 46,632 Iran/Teheran 2,536 3,441 7,098 9,002 9,635 Japan 354,817 319,473 246,465 183,284 191,836 Kiribati 52 1 2 South Of Korea 132,559 123,879 124,964 126,709 121,846 Maldives 269 218 148 223 918 Mongolia 516 127 142 433 318 Macau 151 114 132 333 360 Maldova 68 82 53 46 64 Nepal 623 345 613 502 605 Nauru 1 2 Pakistan 826 1,544 1,300 1,806 1,246 People Republic of China 129,121 199,538 196,863 236,868 310,904 Palau 12 4 Papua N.G 68 109 88 149 785 Samoa 12 10 New Zealand 16,346 23,707 31,377 37,015 49,044 Solomon East 9 8 51 29 20 Srilangka 731 458 661 773 1,365 Tibet Tonga 14 14 1 Taiwan 129,176 119,413 122,682 129,233 96,128 Timor Leste 8,891 9,437 13,807 21,056 21,519 Vanuatu 11 6 13 Brunei Darusalam 661 505 614 864 1,781 Kamboja 376 458 1,145 764 1,056 Laos 159 293 213 374 643 Malaysia 129,669 132,835 155,239 169,719 179,947 Myanmar/Burma 426 427 973 1,596 3,326 Philipina 8,308 7,475 10,749 13,953 19,451 Singapore 51,696 55,028 94,791 111,181 120,982 Thailand 11,831 23,463 26,057 32,820 36,169 Vietnam 2,568 4,457 4,640 5,890 8,276 Algeria 102 205 174 147 534 Angola 19 18 24 44 58 South Africa 7,129 7,298 8,329 9,950 12,061 Botswana 17 8 44 35 30 Benin 15 15 15 13 14 Burundi 14 26 9 21 28 Cameroon 24 16 25 35 47 Comoro 3 1 Cape Verde 33 33 8 39 47 Congo 36 51 48 40 49 Ethiopia 57 61 78 68 50 Eritria 21 21 17 40 44 Ghana 41 52 40 61 439 Guinea 23 6 8 18 60 Gambia 7 38 27 39 43 Ivory Coast 13 8 1 Kenya 245 238 388 443 552 Libya 21 77 133 88 217 Mauritius 316 316 481 596 620 Malagasi 1 7 Malawi 6 24 2 Madagaskar 36 20 23 49 43 Maroko 421 552 768 786 914 Mozambiq 40 40 60 44 93 Namibia 60 92 86 75 95 Nigeria 186 203 256 350 582 Rwanda 34 22 40 22 87 Sudan 33 71 87 85 204 Senegal 58 61 40 49 91 Seychelles 53 59 86 69 83 Sechelles 999 5 Stateles 1 1 Serbia 492 482 550 590 593 Somalia 15 13 18 11 344 Sieera Leone 66 45 72 61 67 Swaziland 2 4 Tanzania 72 49 111 133 92 Tunisia 208 304 311 382 455 Uganda 74 67 73 98 110 U. Emirat Arab 223 482 277 Zimbabwe 176 181 203 244 139 Zambia 53 52 50 140 79 Zaira 1 6 Argentina 1,174 1,416 1,658 2,586 2,744 U S A 68,887 74,010 72,145 90,154 94,610 Bermuda 34 51 5 Brazilia 5,896 6,203 6,429 8,365 8,942 Bahames 6 30 122 6 5 Barbados 14 11 3 8 23 Bolivia 28 26 45 59 67 Costarika 96 68 64 73 555 Cuba 282 130 102 75 45 Chile 759 970 1,181 1,835 2,080 Dominica 35 33 27 34 114 Elsavador 39 42 43 47 43 Equador 54 104 160 208 283 Guatemala 64 83 80 86 84 Guyana 2 2 27 Honduras 21 24 15 30 107 Haiti 21 24 14 31 70 Canada 18,584 22,906 24,362 30,443 29,410 Columbia 391 384 607 891 899 Micronesia 2 3 1 Mexico 2,372 1,976 2,435 2,828 2,944 Nicaragua 30 15 21 63 53 Panama 67 67 48 89 189 Paraguay 16 6 131 18 23 Peru 359 381 469 568 923 Suriname 2 7 42 20 198 St. Lucian 1 2 1 Tahiti Trinidad 35 51 137 143 240 Uruguay 225 256 248 307 279 Venezuela 322 479 327 393 404 Yamaika 30 19 2,177 40 229 Austria 9,886 11,228 10,608 10,962 16,427 Armenia 62 87 123 131 301 Andora 14 19 16 46 674 Azerbaijan 45 40 79 112 108 Albania 15 11 32 135 223 Belgium 10,561 13,543 11,765 12,390 12,865 British National Overseas 11 2 Netherlands 65,203 74,409 75,312 69,673 62,085 Belarus 468 407 467 661 783 Bulgaria 838 1,224 1,278 2,097 1,995 Bosnia 90 75 102 90 110 Croatia 443 479 556 451 549 Cesnia 6,028 4,381 4,725 4,364 Cheko 52 912 3,436 3 8 Cyprus 142 232 363 180 367 Denmark 10,343 13,594 11,098 13,205 12,167 Estonia 340 685 745 1,257 2,267 Finland 3,866 6,341 6,713 7,720 8,064 Giorgia 26 30 49 65 244 Hungaria 3,311 3,118 2,807 3,330 3,151 Italy 19,632 19,446 20,220 20,925 20,609 United Kingdom 82,440 92,898 104,375 107,975 115,429 Iceland 201 99 Islandia 15 12 370 194 256 Ireland 5,485 5,628 7,192 9,166 10,520 Israel 67 27 302 212 112 Germany 81,790 74,678 84,207 84,071 85,331 Kazaktan 1,623 1,493 1,691 2,680 3,093 Kyrgyztan 59 60 33 61 115 Lithuania 380 632 549 869 1,110 Leichsteintein 71 90 60 73 114 Latvia 682 610 610 713 771 Luxemburg 496 401 722 501 500 Malta 104 110 222 220 226 Macedonia 75 39 57 70 205 Monaco 15 44 65 42 68 Norway 6,719 8,098 8,716 10,468 8,863 Portugal 7,984 8,782 8,804 10,654 9,643 France 76,062 110,244 106,113 111,542 105,417 Poland 5,318 4,511 7,349 6,231 6,096 Rusia 58,233 58,974 65,117 75,636 77,869 Romania 1,163 1,474 1,563 2,446 2,822 Scotlandia 4 Slovenia 1,194 1,466 1,058 1,065 1,376 Slowakia 951 1,292 1,290 1,370 1,951 Sweden 10,886 13,954 16,002 17,246 16,404 Spain 18,837 18,101 20,466 19,274 16,405 Switzerland 17,734 25,025 21,422 23,650 19,581 San Marino 13 14 62 13 12 Turkey 1,582 1,223 1,949 2,655 2,524 Tajikistan 31 27 497 28 326 Ukraina 6,600 4,236 3,316 3,714 3,425 Uzbekistan 439 568 656 957 710 Yugoslavia 101 82 3 Greece 4,235 4,372 2,892 2,202 1,634 Yordania 262 516 275 Arab Saudi 716 1,839 2,124 2,646 2,860 Bahrain 171 143 157 286 394 Dubai 3 5 Iraq 37 22 50 42 76 Kwait 236 458 259 497 627 Libanon 266 299 405 565 547 Liberia 26 24 48 82 60 Mesir 680 1,053 1,180 1,565 1,703 Oman 263 316 510 476 437 Palestina 15 21 39 74 110 Qatar 105 69 1,011 192 221 Syria 60 73 690 149 170 U. Emirat Arab 449 328 Yaman 83 182 122 176 157 Yordania 335 389 Other Nationality 231 367 571 Source : http://www.tourism.baliprov.go.id/ From the data above, we can separate in group 10 countries are most visited to Bali in 5 years, start from 2008 until 2012 Table 2 10 Countries most Visited To Bali in 2008 – 2012 Source : http://www.tourism.baliprov.go.id/ From the data above, we can see that in 2008, Japan occupied the first position arrivals to Bali. but, in 2010 a very drastic decline caused by the tsunami and nuclear reactor leaks in Sendai, Japan. Following the tsunami, Garuda and Japan Airlines (JAL) flight close Japan-Indonesia and the impact on the decline in Japanese tourist arrivals to Bali. Bali Tourism Office data also showed the number of Japanese tourists visiting Bali dropped dramatically over the past four years from 354,817 people in 2008 to 183,284 people in 2011. However, with the reopening of the Garuda Indonesia flight routes to Denpasar-Haneda can increase the number of Japanese tourist arrivals in 2012, as many as 191,836. While Australia remains the first arrivals to Bali and is increasing from year to year. This is because Bali is a tourist area featured for the citizens of Australia, even the majority considers that Bali is a second home for the citizens of Australia. Followed by China, South Korea, and Malays ia, are the number of arrivals increasing every year, there are UK, Taiwan, and France which despite its position up and down, but still occupy the top 10 positions. There is also Singapore that was not in the top 10, but increase drastically in 2010 and continued to increase until 2012. For Germany and Netherland, although had entered the top position, but if we look at the table, there was a decrease in the number of arrivals, even get out of the top 10 positions. so, I prefer the USA to enter the list of top 10 countries who come to Bali, because even though his position was replaced by up and down the country, but the number of his arrival is likely to increase from year to year, compared with Germany and Netherland. American travelers accounted for most number of tourist visits in part thanks to booming film Eat Pray Love, starring Julia Roberts. So, can I conclude that the top 10 countries are a frequent visitor to Bali is as follows. Table 3 Top 10 Direct foreign tourist arrivals to Bali from 2008 to 2012 No Nationality 2008 2009 2010 2011 2012 1 AUSTRALIA 308.698 446.042 647.872 790.965 823.821 2 CHINA 129.121 199.538 196.863 236.868 310.904 3 JAPAN 354.817 319.473 246.465 183.284 191.836 4 MALAYSIA 129.669 132.835 155.239 169.719 179.947 5 TAIWAN 129.176 119.413 122.682 129.233 96.128 6 KOREA 132.559 123.879 124.964 126.709 121.846 7 FRANCE 76.062 110.244 106.113 111.542 105.417 8 SINGAPORE 51.696 55.028 94.791 111.181 120.982 9 UK 82.440 92.898 104.375 107.975 115.429 10 USA 68.887 74.010 72.145 90.154 94.610 Source : http://www.tourism.baliprov.go.id/ Graphic 1 Top 10 Direct foreign tourist arrivals to Bali from 2008 to 2012 Source : http://www.tourism.baliprov.go.id/ And for the data of Domestic Tourist arrival to Bali can we see in the table below in period 2008-2012. Table 4 Top 10 Domestic tourist arrivals to Bali from 2008 to 2012 MONTH YEAR 2008 2009 2010 2011 2012 JANUARY 225,955 264,915 349,575 280,588 333,199 FEBRUARY 190,792 204,419 238,789 340,508 305,934 MARCH 221,181 255,203 202,995 358,313 307,616 APRIL 206,631 247,100 396,898 385,228 503,435 MAY 226,339 289,635 421,369 463,452 527,892 JUNE 256,448 304,213 455,456 568,264 569,635 JULY 329,362 340,610 489,307 573,103 524,334 AUGUST 259,511 280,972 377,570 440,751 661,334 SEPTEMBER 205,304 352,257 594,662 609,633 572,359 OCTOBER 306,112 330,337 391,722 526,302 667,703 NOVEMBER 203,416 285,526 361,395 574,016 545,348 DECEMBER 267,742 365,948 366,605 554,963 287756* TOTAL 2,898,794 3,521,135 4,646,343 5,675,121 5,518,789 Source : http://www.tourism.baliprov.go.id/ * is the most recent data and could still changed Graphic 2 Top 10 Domestic tourist arrivals to Bali from 2008 to 2012 Source : http://www.tourism.baliprov.go.id/ From the data above, we can see that the domestic tourist arrivals also increased significantly from year to year. This can be caused by the increasing number of flights and affordable package, also promo tours offered by travel agents are more affordable. From the chart above, we can see decline in 2012. Actually this is because the current data in December of 2012 could still change. BPS Bali still do not have accurate data for the month, so it seems there is a decrease of the level of domestic tourists visiting Bali. D. Internal Data Table 4 Number of Room Night Nikko Bali Resort and Spa by Nationality in 2010-2012 COUNTRY YEAR 2010 2011 2012 Asia Japan 7853 8130 8368 Korea 10894 11056 11581 Taiwan 7802 7989 8160 China 11657 11980 12325 Hong Kong 789 846 919 Phillippines 175 189 295 Thailand 401 467 529 Malaysia 523 580 613 Singapore 1297 1383 1585 Indonesia 9565 9876 10386 India 1029 1236 1449 Vietnam 45 53 67 Myanmar 64 78 105 Israel 3 7 12 Other Asia 738 876 995 Europe U.K. 578 629 669 Germany 2018 2267 2442 France 677 714 758 Russia 8976 9145 9457 Italy 576 603 641 Holland 156 187 269 Sweden 143 167 181 Switzerland 276 298 331 Spain 27 36 48 Austria 69 87 94 Ireland 25 29 36 Denmark 106 147 165 Belgium 110 135 162 Finland 54 61 70 Norway 46 51 68 Other Europe 463 498 545 North America U.S.A. 821 889 942 Canada 210 278 295 Mexico 20 25 36 Other N. America 0 0 0 South America Brazil 47 56 66 Other S. America 28 32 38 Oceania Australia 5598 5895 6086 New Zealand 78 102 134 Other Oceania 0 0 0 Middle East U.A.E 41 55 60 Saudi Arabia 98 129 149 Bahrain 0 0 0 KUWAIT 2 3 9 OTHER MIDDLE 75 94 100 Africa 187 201 233 Source : Sales and Marketing Nikko Bali Resort and Spa From the table above, we can see the top 10 countries that stay at Nikko Bali Resort and Spa follows in the table below. Table 5 Top 10 Guest Arrival at Nikko Bali Resort and Spa by Nationality in 2010-2012 COUNTRY YEAR 2010 2011 2012 China 11657 11980 12325 Korea 10894 11056 11581 Indonesia 9565 9876 10386 Russia 8976 9145 9457 Japan 7853 8130 8368 Taiwan 7802 7989 8160 Australia 5598 5895 6086 Germany 2018 2267 2442 Singapore 1297 1383 1585 India 1029 1236 1449 Source : Sales and Marketing Nikko Bali Resort and Spa (Process Data)