Friday, December 27, 2019
Examine the Role of Rawiri in the Whale Rider - 1074 Words
Rawiri plays an important role in the novel which helped unfolding the events, ranging from minor to significant ones. He relates the events in the ââ¬ËWhale Riderââ¬â¢ as the role of the narrator, allowing the readers to form judgements and learn about things such as the Maori way of life and the characters through his eyes. He also give us his insights as he highlights themes and issues mentioned, like racial discrimination. Besides that, he is the one who sees the many signs of Kahuââ¬â¢s destiny as the leader of the tribe, piecing up a complete picture of her eventual rise as the leader. Additionally, he is her guardian, always protecting and looking out for her. With his carefree personality, he often provides comic relief especially in times ofâ⬠¦show more contentâ⬠¦Through his insights, we get to know the harsh reality of class distinctions that is existent among different races, leading to ostracism. Besides that, Rawiri witnesses the signs foreshadowing Kahuââ¬â¢s future as the leader of the Maori tribe. Kahu is multi-talented, is the ââ¬Ëleader of the culture groupââ¬â¢ and ââ¬Ëlove to sing the Maori songsââ¬â¢ and even gave her speech at the end-of-year ceremony entirely in Maori. At such a young age, Kahu unusually displays many outstanding qualities that is required for a leader, and this suggest to the readers that she has what it takes and will eventually take up the leadership position as well. She ââ¬Ëcriedââ¬â¢ during the whale-beaching movie, ââ¬Ënot even a lollipop would satisfy herââ¬â¢ and even ââ¬Ëmake a mewling sound at her throatââ¬â¢ when she witnessed the scene of whale-hunting on the beach. This shows that she is able to empathise and relate to the whales and there is a sense of communion between them, an ability that not even Koro possessed. He also saw her retrieving the stone from the deep waters, when all the other boys cou ld not even do it. His narration of these events tells us that Kahu is unique and extraordinary, her astounding feats outshines the rest and thus hints to us that Kahu will do something great and lead her tribe. In addition, Rawiri is also Kahuââ¬â¢s guardian and protector as he is always seen to be trying his best to ensure her safety and
Thursday, December 19, 2019
PTL Club Example
Essays on PTL Club Case Study Case study: PTL Club The crashing of Leventhol and Andersen started at the time of economic recession. When a big firm is declared bankrupt, it is usually put into receivership. The factors that could have led to its collapse include economic downturn, massive workforce that took the better part of the revenues and impropriety of funds made for the project. Such factors can lead to close down of any firm. The merger between the Leventhol and Andersen and Lenventhol Horwath was not better option. The group would have studied the company before coming up the partnership. The past and the history of the company are essential in establishing the success of the merger. On this particular merger, the Lenventhol and Horworth were adversely affected by the economic recession and were due to be declared bankrupt. This could place the company under receivership. The merger was more of saving the collapsing company rather that to improve performance through synergy (Russell, 2013 p.45). The audit report is one imperative financial tool that tells the efficiency with which company spends its money and resources. It is a tool that is used to unearth fraud and with the independent opinion from the auditor, the shareholders and stakeholder can be sure of the security of their investment in the company. The future of the company can only be known to hold through the auditor. Concealing the truth is a high risk in the investment of the shareholders and the stakeholders and hence not allowed for giving a misstatement. There was already set and advertised limit on the sale of membership on the sale of the membership, and it should be classified as the subsequent event. However, there are circumstances where it cannot be classified as the subsequent event. Such situation includes duel-dated report, which captures the events concurrently. It also depends on the examining body for the responsibility where auditing standard classifies it as the subsequent event while the judiciary system may not have the same viewpoint. A balance sheet only deals with the moment in time but does not tell the previous history of financial transaction. This would have given the auditing firm a narrow view of the company without revealing the other financial malpractice and improprieties (Russell, 2013 p.45). It is within their obligation for them to know the sale limit on a lifetime membership. The knowledge of should be on the report that was prepared by Deloitte auditing firm that was criticized for, not bringing out t hat aspect. After knowing, they could have taken the membership within the set limit thus reducing the risks that they were letter taken through. All the same, they can use the error to battle their loss in the law courts. Most of the auditing analysts assert that high-risk client usually poses a low auditing risk. Low auditing risk is always of the advantage to the firm that audit client. There are risks that can injure the reputation of the auditing firm if the risks are more on the auditing firm. This injury includes adverse publicity, professional practice litigation. It is for this reason that auditors have an affiliation with high-risk client that reduce exposure to high audit risk (Rittenberg Larry, 2012 pg. 163) They could have used Operating expense transactions that check on the relationship[s that involve income statement accounts, which tend in most of the cases to be predictable than relationship that involve only the balance sheet accounts. The rationale for this option is that income presents the picture of the transaction over a protracted period while balance sheet is of a moment of time. For this reason, balance sheet is not appropriate for a firm that has been in operation for long (Rittenberg Larry, 2012 pg. 168) Being part of the client team especially without their expectation is good means of establishing facts about the firm malpractice. Independence of the auditor results in leaving a lot of the contradiction that the client teams may cause when expressive information is given and compared with other evidences (Pickett, 2013 p.344). The auditors could have approached the documents by identifying justifiable explanations that are reasonable only for the unexpected differences in sharing with the client. By this approach, management helps the auditor in assessing if the explanation is consistent with the finding. The management explanation should be used in collaboration with other evidence. This will help unravel a lot of information than allowing the management to prepare for the answers. The auditors are not the final deciders of whether a firm is to be tax exempt. They only assist in ensuring that the firm has met the requirement for being tax exempt. It is then the role of the revenue authority to decide if the application for being tax exempt is duly met. The very revenue authority will grant tax exemption or deny. The audits ethics include integrity, confidentiality, objectivity, and competency. No component of the code ethic that was breached by preparing the checks since the auditing company was pure objective to its work (Pickett, 2013 p.355). Reference Rittenberg, Larry E, Karla M. Johnstone, and Audrey A. Gramling. Auditing: A Business Risk Approach. Melbourne, Vic.: South-Western Cengage Learning, 2012. Print.163 Russell, J P. The Asq Auditing Handbook: Principles, Implementation, and Use. Milwaukee, Wis: ASQ Quality Press, 2013. Print. Pickett, K H. S. The Internal Auditing Handbook. Hoboken, N.J: Wiley, 2013. Internet resource.355
Wednesday, December 11, 2019
Australian Politics and Public Policy-Free-Samples for Students
Question: Australia has had five prime ministers in the last ten years. What factors have contributed to this and what impact does it have on contemporary Australian politics and public policy? Answer: Australian politics has been quite unstable for some time now, at least in terms of its election of prime ministers. The Australian general elections take place after every three years, which is shorter than general election than most of the other democracies around the world. This creates a situation where the politicians and the political parties in Australia have to start vying for the next election and its preparation within just one or one and half year after one election. This is one of the source of political over activeness in Australian scenario which sometimes gives rise to chaos and crisis which in turn produces instability (Primeministers.naa.gov.au 2018). The Australian people elect their Member of Parliaments who then selects the Prime Minister. Therefore, the system is adopted from the Westminster system. In Australia there are mainly two political camps that dominate the political scenario of Australia, the Coalition of the Liberal Party of Australia and the National Party of Australia on one side and the Australian Labor Party on the other side. From 2007 onwards the Australian political scenario has become more unpredictable, the voting pattern of the people have changed, and there is unpredictability about whom they may vote for, with more number of people voting for smaller parties or independent nominees. The incidents of political dumping or back stabbing has increased in Australia, when a Prime Minister is removed from the office due to political rivalry even before he or she can complete her term as Prime Minister and go to the next vote. During the economic recession Australia was one of the country that was more or less unaffected by the economic slowdown, leading many economists to term it as economic miracle. Till 2007 Australia had only 4 Prime Ministers but post that time there have been 5 Prime Ministers in the country which according to many political thinkers reflect the unstable nature of contemporary politics in Australia. Kevin Michael Rudd was selected as the Prime Minister from 2007 to 2010 for 3 years, completing his full term for probably the last time as of yet in Australian politics. He is a member of the Australian Labor Party. In 2007 Labor party won the election by great margins, and Rudd was elected the Prime Minister of the new government. After coming to power one of the first thing done by Rudd was to apologize to the native Australians for their lost generation. Although some important steps were taken by the Rudds government in bringing some much needed changes in the country, however by 2010 his popularity came down by massive margins among Australians for several reasons including the Resource Super Profit Tax delay of the Carbon Pollution Reduction Scheme. Within the labor party itself the leader ship of Rudd was questioned and his own deputy Julia Gillard announced a challenge to his Prime Minister-ship. Rudd himself resigned following the crisis and Gillard was elected as the Prime minister without opposition. She became the Prime Minister even before the general elections were held because Rudd stepped down from the position. However, in the next 2010 general elections, for the first time since 1940 a hung parliament was seen in Australia and Gillard could hardly come back to power and maintain her Prime Minister-ship with the help of one Green MP and three independent MPs. The Prime Ministerial stint of Gillard could not go on for a long time, and soon she again lost her position. This time Rudd took the opportunity of grabbing away power back to himself after a leadership spill again in 2013. Like the elections at United States of America in Australia as well there are Presidential debates in big news channels. In 2013 clearly the popularity of the Labor party was at its lowest, and there were clear indications that there was going to be a change in the course of political scenario in Australia. Rudd had challenged Gillard post the formation of the minority government by her, and Gillard was defeated in the leadership vote. Gillard had given her resignation soon, and after that she also took retirement from politics. Tony Abbott became the Prime Minister in 2013 after the victory of the Coalition win in Australian general elections. Therefore, this was the third change of Prime Minister in 6 years (Liddy et al. 2015). The swearing in ceremony that happened after the victory in 2013 had been criticized by some quarters for including only one 1 women in the ministerial council. There were many important initiatives taken by him in the very beginning of his Prime Ministerial stint. He had repealed the Carbon Tax on the very first day, and taken action to halt all illegal maritime activities. Apart from that he also introduced legislation to establish Royal Commission into trade union governance and corruption. One of his important initiatives was the repeal day in which more than 10000 red tape regulations were repealed. In 2015 Malcolm Turnbull, the then communication minister in the government challenged the Liberal party leadership, in a leadership spill (Westcott 2016). These inner party processes witness one member of the same party getting defeated from another member and the voting takes place among the members of the party members themselves. Malcolm Turnbull won the leadership challenge and Abbott was defeated. Abbott in the final speech did not mention much about how he would go about in his political career, however he mentioned that he would continue to be a parliamentarian. Since 2015, Malcolm Turnbull is the Prime Minister of Australia, and he is the leader of the Liberal Party as well. During the Abbott Government it was seen in consecutive opinion polls and many other public opinion surveys that the popularity of the Government was lowering. In such situation, Turnbull decided to challenge Abbott in the leadership spill, because according to him "was not capable of providing the economic leadership we need". He defeated Abbott and was soon sworn in. The general election of 2016 was approaching and Turnbull had shifted his focus to the elections, however in the opinion polls a close competition was predicted. The result of the election was very close, and the Turnbull government could hold its position by just one single seat. Therefore, the factors that have contributed to such frequent changes in the Australian Prime Ministers office can be understood by the above discussions. The impact of such frequent changes in Australian administrative structure is that it makes the policies to change frequently. The repeated changes in the administrative structure also results in many changes in policies and decisions, many old policies are scrapped off and new policies and plans are implemented. This gives rise to uncertainty in administrative decision making. Apart from that the changes result in loss of days as the process of the whole new councils of ministers taking over the office and settling takes considerable time. The Australian policy makers may give proper thought to such frequent elections, and how to make the government more stable and productive. Most of the democracies in the world have 4 or 5 years to complete their term at office, Australia may contemplate on democratic structures around the world References Australianpolitics.com., 2018.2013 And The Years Of Three Prime Ministers | AustralianPolitics.com. [online] Australianpolitics.com. Available at: https://australianpolitics.com/2013/12/20/the-years-of-the-prime-ministers.html [Accessed 8 Apr. 2018]. Liddy, M., praggon, B., Fahey, L., Elvery, S. and Gourlay, C., 2015.Tony Abbott's toppling is the 66th leadership change in 13 years: see them all. [online] ABC News. Available at: https://www.abc.net.au/news/2015-02-10/australia-political-leadership-rollercoaster/6080126 [Accessed 8 Apr. 2018]. Primeministers.naa.gov.au., 2018.Timeline - Australia's Prime Ministers. [online] Primeministers.naa.gov.au. Available at: https://primeministers.naa.gov.au/timeline/results.aspx [Accessed 8 Apr. 2018]. Sandhu, S.., 2015.Why is it so easy to get rid of the Australian Prime Minister?. [online] The Independent. Available at: https://www.independent.co.uk/news/world/australasia/tony-abbott-removed-australia-has-had-five-prime-ministers-in-five-years-10500229.html [Accessed 8 Apr. 2018]. Westcott, B., 2016.Could Australia have its 6th PM in 6 years?. [online] CNN. Available at: https://edition.cnn.com/2016/06/28/asia/australia-election-2016-explainer/index.html [Accessed 8 Apr. 2018].
Tuesday, December 3, 2019
Introduction of Water Pollution Research Paper Example
Introduction of Water Pollution Paper Water pollution is a major global problem which requires ongoing evaluation and revision of water resource policy at all levels (international down to individual aquifers and wells). It has been suggested that it is the leading worldwide cause of deaths and and that it accounts for the deaths of more than 14,000 people daily. [J An estimated 700 million Indians have no access to a proper toilet, and 1,000 Indian children die of diarrhea sickness every day. 3] Some 90% of Chinas cities suffer from some degree of water and nearly 500 million people lack access to safe drinking water. 5] In addition to the acute problems of water pollution in developing countries, developed countries continue to struggle with pollution problems as well. In the most recent national report on water quality in the United States, 45 percent Of assessed stream miles, 47 percent of assessed lake acres, and 32 percent of assessed bays and estuarine square miles were classified as polluted. 6] Water is typically referred to as polluted when it is impaired by anthropogenic contaminants and either does not support a human use, such as drinking water, and/or undergoes a marked haft in its ability to support its constituent biotic communities, such as fish. We will write a custom essay sample on Introduction of Water Pollution specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Introduction of Water Pollution specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Introduction of Water Pollution specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Natural phenomena such as volcanoes, algae blooms, storms, and earthquakes also cause major changes in water quality and the ecological status of water. In this folio , I will touch on the issues of the effects of water pollution on living things , ways to control water pollution and how to conserve and preserve water quality . Effects of water pollution on the living things and water quality Water pollution is one of the most serious environmental problems we, as a planet, face today. It occurs when substances such as human and other animal sates, toxic chemicals, metals, and oils contaminate water. This contamination can affect rain, rivers, lakes, oceans, and the water beneath the surface of the earth, ground water (Lana. )Water polluted with human and animal wastes can spread typhoid fever, cholera, dysentery, and other diseases. About 80 percent of the U. S. Immunity water supplies are disinfected with chlorine to kill disease-causing germs. However, disinfection does not remove harmful chemical compounds, such as polycarbonate phenols (PCs) and chloroform, or harmful metals, such as arsenic, lead, and mercury. The careless release of such toxic wastes, primarily into waste dumps, threatens ground water supplies. PCs, chloroform, and pesticides have been found in some municipal drinking water. Scientists are concerned that drinking even small quantities of these substances over many years may have harmful effects (Battlefield. Reduced recreational use. Pollution prevents people from enjoying some bodies fatter for recreation. For example, odors and floating debris make boating and swimming unpleasant, and the risk of disease makes polluted water unsafe. Oil spilled from ships or offshore wells may float to shore. It can kill water birds, shellfish, and other wildlife. Water pollution also affects commercial and sport fishing. Fish can be killed by oil or by a lack of oxygen in the water, or they may die because of a reduction in the quantity and quality of their food supply. Industrial wastes, particularly PCs, also harm fish (Gunning. ) Environmental water quality, also called ambient water quality, relates to water bodies such as lakes, rivers, and oceans. Water quality standards for surface waters vary significantly due to different environmental conditions, ecosystems, and intended human uses. Toxic substances and high populations of certain microorganisms can present a health hazard for non-drinking purposes such as irrigation, swimming, fishing, rafting, boating, and industrial uses. These conditions may also affect wildlife, which use the water for drinking or as a habitat. Modern water quality laws generally specify protection of fisheries and recreational use and require, as a minimum, retention of current quality standards. There is some desire among the public to return water bodies to pristine, or pre-industrial conditions. Most current environmental laws focus on the designation of reticular uses Of a Water body. In some countries these designations allow for some water contamination as long as the particular type of contamination is not harmful to the designated uses. Given the landscape changes (e. G land development , arbitration, accelerating in forested areas) in the watersheds of many freshwater bodies, returning to pristine conditions would be a significant challenge. In these cases, environmental scientists focus on achieving goals for maintaining healthy ecosystems and may concentrate on the protection of populations of endangered species and protecting human health.
Wednesday, November 27, 2019
Research Paper on International Adoption Essay Example
Research Paper on International Adoption Essay In accordance with the Convention on the Rights of the Child, signed and ratified in 1990, international adoption can be applied ââ¬Å"if the child cannot be transferred to a foster or placed in a family that could provide his foster placement or adoption, and if in any suitable manner care in the childââ¬â¢s country of origin is impossible.â⬠This Convention notes that member states must ensure ââ¬Å"that in the case of adoption of a child in another country provide the same guarantees and standards which apply to domestic adoptions.â⬠In 29 May 1993, the Convention on the Protection of Children and Cooperation in Respect of Intercountry Adoption of was signed. In the development of the Convention on the Rights of the Child in it formulated important general requirements for international adoption, to uphold the rights of all stakeholders, and especially the child, and defines the general rules of interaction of the states concerned. European Convention on the Adoption of Children was signed in 1967. In 2008, the Convention was revised. In particular, mandating the consent of the child for adoption, if it is of sufficiently conscious age (the minimum age at which to obtain the consent of a child for adoption is established by States members under the Convention in national legislation, but cannot exceed 14 years). In addition, the Convention recognizes the right to adoption for heterosexual couples in a registered civil partnership, as well as single persons. Convention also leaves it to the states the right to authorize the adoption of same-sex couples living together and having a stable relationship. According to paragraph 1 of Art. 9 age of adopters set between 18 and 30 years, and the preferred age difference must be at least 16 years. Specific minimum age of adopters States members of the Convention enshrines in its national legislation, taking into account the above prescription. We will write a custom essay sample on Research Paper on International Adoption specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Paper on International Adoption specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Paper on International Adoption specifically for you FOR ONLY $16.38 $13.9/page Hire Writer As a rule citizens of a country have priority over foreign adoptive parents. The adoptions by foreign nationals shall be allowed only in cases where it is not possible to transfer these children to grow up in a family of citizens residing in the territory of the country. The children can be transferred to an international adoption only after six months from the date of receipt of the information on such children to the native country database of orphans and there will be no adoptive parents or foster parents among citizens of the country who will adopt the child. If you need some help in preparing, structuring, and composing your first research paper on international adoption, we recommend you to consult free example research papers on different topics! To gen some ideas on how to write a successful research proposal. Are you looking for a top-notch custom research paper on International Adoption topics? Is confidentiality as important to you as the high quality of the product? Try our writing service at EssayLib.com! We can offer you professional assistance at affordable rates. Our experienced PhD and Masterââ¬â¢s writers are ready to take into account your smallest demands. We guarantee you 100% authenticity of your paper and assure you of dead on time delivery. Proceed with the order form: Please, feel free to visit us at EssayLib.com and learn more about our service!
Saturday, November 23, 2019
Why Do Most Humans Seek Beauty Essay Essay Example
Why Do Most Humans Seek Beauty Essay Essay Example Why Do Most Humans Seek Beauty Essay Essay Why Do Most Humans Seek Beauty Essay Essay Why most worlds seek beauty is every bit interesting as it is deep. In order to contemplate why most worlds seek beauty. I had to look at what is ââ¬Å"beautyâ⬠. To inquire what is beauty. I had to look where beauty can be found. After reflecting on this very inquiry. I found in my thought that beauty could be found in every individual thing that exists. by at least person. Not merely on a physical plane but besides on a non-physical plane. Could I be so bold as to state that beauty is what people refer to as God. or all that is. and that people seek God or ââ¬Å"beautyâ⬠to happen significance or confirmation of their very being? Although many can hold on certain things as being beautiful. beauty is genuinely in the oculus of the perceiver. If what is beautiful to one may non be beautiful to another so beauty can be described as an sentiment. One can hold an sentiment and another can hold. nevertheless. both are sentiment. So what is beauty? How and why do worlds seek beauty? If I can easy come to a decision that beauty is every bit single as we are human. Then I had to inquire myself how do we see beauty. Is it experienced through our sense of sight? We experience a beach. or mountain as being a beautiful thing we are looking at. Yet the reply is non so simple. Why is that beach or mountain beautiful? What about the things that happen to us that can be merely as beautiful? I think that when we experience beauty. we experience beauty through all of our senses based on the significance we put behind our thought of its beauty. Does this mean that people seek out that which is meaningful to them and happen that beautiful? In the book ââ¬Å"Catch a Fireâ⬠. a life on the life of Bob Marley by Timothy White. I found illustrations of my thought. After Bob Marley recorded and released his first vocal. he spent most of his rewards playing his vocal for three hebdomads in a local nickelodeon until the tradesman removed the vocal because he was ill of listening to it. Bob thought hearing his music on the nickelodeon was beautiful. The tradesman did non see or experience the beauty Bob Marley felt. I can associate to both sides of this coin. I have excessively experienced the beauty in making music and the bang of listening to my music on the wireless. It was genuinely a beautiful thing to me because I had reached a end and that made me experience good. On the other manus. holding been in the music concern. I have been handed many a demo tape. which is a sample of someoneââ¬â¢s music. I can state you foremost manus that I felt like that tradesman. I did non see the beauty or experience the same exhilaration as the instrumentalist. To state you the truth. sometimes it was reasonably painful to listen to these. Then I had to make up ones mind how I was traveling to interrupt the intelligence to the instrumentalist that I didnââ¬â¢t portion the beauty in his music. I am certainly many did non portion the beauty I saw in my ain music either. Another illustration from ââ¬Å"Catch a Fireâ⬠is Bob Marleyââ¬â¢s female parent Cadella. She saw Bob Marley her kid. as beautiful. I think that every female parent in the universe can associate to seeing her kids as beautiful. I canââ¬â¢t think of a more beautiful thing than my kids. Motherââ¬â¢s see the beauty in their kids because they love them unconditionally. Even after the tests and trials of raising your kids. the relationship may alter but the bond does non. No affair what. that beauty neer slices. When you have a kid it is like falling in love like neer earlier. So do we seek beauty to fall in love and the feeling we get from that connexion? We can see that people do seek out beauty in connexion with person or something. One of the most beautiful things in life is to see person that is connected to their passion. whatever that passion is. This beautiful connexion produces the tallness of oneââ¬â¢s part to the universe through the action of their love of something and thereby linking or placing with others that portion the same passion or a ââ¬Å"loverâ⬠of their plants. Peoples seek beauty and connect with one another. Connection is a basic human demand of all people. conditions it is the connexion with another human being. an art piece. a musical composing. a message. themselves. The list is eternal on the how. why. and what people find a connexion to. The most complete account of why worlds seek beauty could be found in the significance we put behind something taken in by the oculus or head. the feeling we get by seting a significance in a idea or experience that feels good. a linguistic communication that speaks to our psyche that we can place with that can bring forth life-transforming pleasance. We worlds seek beauty because it gives us pleasance and puts us in a province of cloud nine. Seeking beauty is the route to felicity.
Thursday, November 21, 2019
Organizational Culture and Change Coursework Example | Topics and Well Written Essays - 250 words
Organizational Culture and Change - Coursework Example culture also refers to "a pattern of shared basic assumptions that the group learned as it solved its problems of external adaptation and internal integrationâ⬠(Schein, 1992, p. 12). Because organizational culture is described by Schein (1992) to be a pattern, any significant change within the organization distorts the pattern. In the given organization, the kind of change that took place was a recruitment and placement change, which was necessitated by the fact that there had been an internal promotional process within the organization. In the given instance, it was clearly witnessed that the organizational change had a great influence on the organizational culture and the entire organizational climate. This is because the new employees who were introduced needed some time to fit into the culture that they came to meet. Some way and some how, they were also trying to influence the existing culture with their own versions of organizational processes from the places they worked before. This brought about a distorted organizational culture for a while. In such a situation, it is important that an orientation program that seeks to equip the new comers with the existing culture is relevant (Al-Ghorfa, 2009). This is because an absence of such culture could lead to a situation whereby an entirely new culture wo uld have to be created and this could be devastating for customers especially as the existing customers may not easily get adapted to
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