World Health Organization Essay

Genetically modified victuals, also known as GM food refer to as animals or plants that had their componenttic recogniseup change to make them grow bigger, stay fresher and other benefits that will make gentleman life more simple. The concept of genetically modified (GM) foods has existed for numerous years. Cross-breeding of plants, has been applied before with the purpose of transferring a desir open trait from peerless plant species to another(prenominal).However, a substantial amount of time is required to stupefy a specific result. This is because all of the genes be pooled together and numerous attempts ar required for the production of offsprings with the preferred trait. Tomatoes are the first GM harvest time introduced to the universe. Although genetically modified foods arises many concerns regarding its safety and consequences of consumption, the real question make up by the society is whether these GM foods should be banned for the benefit of mankind. until n ow if GM foods call for been known to trigger allergic reactions and toxicities, is env smoothing entreatmentally furious and costly, it should not be banned because it is confirmed to be beneficial to human health, environmentally friendly and able to improve the quality and quantity of life. This story is mainly focused on the benefits of GM food towards mankind. This is due to GM foods being present in almost all countries instaurationwide. Additionally, to fulfill ever-increasing ask of humans, conventional crops are genetically being replaced by GM crops. (World health Organization) GM food brings many advantages to mankind.First of all, GM food that was engineered genetically is able to sustain favorable human health and enrich the eudaemonia of its consumers. This is because it green goddess remove the malnutrition problem set about by the current world and GM crops shag be modified to become edible vaccines to concentrate vulnerability towards diseases. Malnutritio n problems can be solved by introducing GM foods compound with nutrition that humans are lacked of, much(prenominal) as vitamin D and iron that will cause rickets in children or osteoporosis in healed adults as well as iron deficiency.Susceptibility to a legitimate disease can be reduced if edible vaccines are added into the GM foods such(prenominal) as the GM banana. Hepatitis B can be prevented by eating such genetically modified bananas. Genetically modified foods can remove malnutrition problems faced by mankind today. Vitamins and minerals can be inserted into GM crops such as GM rice to make humans healthier. GM rice contains high amounts of Vitamin A compared to non-GM rice. The other malnutrition problem often faced by humans is iron deficiency. Approximately two billion great deal prove to be tested positive for iron deficiency.As such, researchers aim invested in GM rice by intensifying the iron contentedness in polished rice to solve the iron deficiency problem. Th e genes that were inserted into the GM foods imbibe a positive effect on the accumulation of iron in the rice kernel that causes the GM rice to contain 6 times more iron compared to the original variety. Some GM crops are modified to become edible vaccines that can reinforce the immune governing body of humans. Some GM crops have been inserted with DNA sequences encoding for antibodies into their genome. This enables the crops to produce antibiotics in their cells.GM crops such as banana, tomato and potato have been altered to contain bacterial or rotavirus antigens. Large scaled immunizations can be made by introducing edible vaccines to patients, rendering the vaccinations of these diseases considerably easier, painless, and accessible. Per se, antibodies contained in such GM foods will be able to enhance the immune frame of human bodies to combat against pathogens when consumed orally. Therefore, it will not be uncommon in the near future when humans can merely ingest GM toma toes instead of waiting in line to see a doctor.(Galina 2006) Opponents of GM foods claim that GM foods are potentially risky to human health. They introduce that GM foods will trigger an allergin in the human body should it be eaten. There is a possibility that a new allergen will be created and result in susceptible individuals exhibiting symptoms of allergic reactions when a foreign gene is introduced into a crop. GM foods are genetically engineered to have their allergenic-causing proteins to be removed. As such, they do not contain potentially harmful proteins as compared to non-GM foods such as peanuts, cereals and eggs.Producing hypoallergenic GM foods would be a desired commodity as these foods will possess the ability to notably decrease the danger of adverse reactions. ( wedlock of Concerned Scientists 2009) One of the benefits introducing GM foods is that the plantation of GM crops is environmentally affable. Currently, our world is afflicted with the issue of pollution . To rectify this problem, GM crops are modified to electrical resistance to insect and pest attack as well as to herbicides. Additionally, another process which is applied in an effort to make GM crops environmentally friendly is phytoremediation.Therefore, pollution can be greatly reduced and finally be eliminated altogether. Phytoremediation is defined as the rectification of environmental issues through the practice of plants which alleviate the environmental problem without the need to relocate and dispose contaminant materials somewhere else. (World Health Organization 2002) With the population of the world growing substantially each year, significant amounts of stress are placed on resources of landed estate fit for plantation, water, energy, as well as other biological militia to supply sufficient food whilst sustaining the coherence of the ecosystem.Roughly 1 to 2 billion humans suffer from malnourishment, signifying a sign of scarce food supply, low incomes and spar se allocation of food supplies. Introduction of GM foods have greatly lessened the problem. GM crops are modified to produce great amounts and increase the nutritional value in crop-derived foods. Substantial amounts of products are able to solve the world food crisis. Desperate pleas for richer, better-off countries to utilize genetic engineer in diminishing famines are a result of thousands losing their lives daily and millions on the verge of starvation.By revising the genetic make-up of plant strains, ergonomics will be able notably lessen world hunger. Crops can be engineered to resist diseases, resulting in the quantity of yield succumbing to disease to decrease. In another case, cold-resistant crops are able to benefit countries enduring from winter the only year round. ( brotherhood of Concerned Scientists 2009) GM foods have raised much contestation in many nations throughout the world. People are still irresolute in their choice to consume products containing GM foods .It stands to be true that doubts concerning GM foods were widespread when first introduced to the public, but through many years of data-based analysis as well as safety tests, GM foods have been confirmed to be safe for human consumption with numerous benefits as a bonus. In fact, GM foods are essential now in resolving the crisis of hunger and scarcity of food around the world. Acceptance of GM foods are beginning to increase significantly over the years as more and more people are convinced of their benefits in harm of cost, health, and nature.(Galina 2006). Therefore, it cannot be denied that GM foods should be legalized for the benefit of mankind. As mentioned in the report, GM foods promote good human health, are environmentally friendly. Hence, it is irrefutable that its advantages only outweigh its drawbacks and that GM foods are the way to go in ensuring a brighter future for us and for the whole world.Bibliography World Health Organization. (Internet). (2002). fodders derived from modern engineering 20 questions on genetically modified foods.(2012) Available from http//www. who. int/foodsafety/publications/biotech/20questions/en/index. php Union of Concerned Scientists (2009). Failure to Yield Biotechnologys Broken Promises.Cambridge, MA, Union of Concerned Scientists. 2012. http//www. ucsusa. org/assets/documents/food_and_agriculture/failure-to-yield-brochure. pdf Gaivoronskaia, Galina (2006). Consumers with Allergic Reaction to Food Perception of and Response to Food Risk in General and Genetically Modified Food in Particular. 2012. http//www. jstor. org/stable/29733966.

Arthur Miller’s Essay

The first spot I noted was when Alfieri said A lawyer means the law, and in Sicily, from where their fathers came, the law has not been a friendly idea since the Greeks were beaten This suggests that out front Christ and Christianity, the law was quite sloppy, and mickle could sop up away with crimes, notwithstanding since the spread of Catholicism and An eye for an eye , people have been panicked to cross the law since people have the right to exact r notwithstandingge, without contemn from the community, and it pretended because people knew that felonies could result in death, they stop committing them.A precise in-chief(postnominal) point is where Alfieri is talking most men in the Mafia who were slash by thugs from other families, and refers to those men as justly shot by unjust men which means that those men deserved to die, yet they shouldnt, in the eyes of the American Judicial System, be killed without trial, that be one of the Amendments of The Constitution. per adventure the most important occurrence when dealing with this category is the prefiguration about Vinnie Bolzano (which has been previously mentioned), because it serves as a prefiguration about what happens when someone breaks the write in code of Conduct, with regards to immigrants.The next type of focus is about Eddie as a likable character. milling machine wanted the audience to feel sympathetic for Eddie and does this by creating a sense of stimulated involvement with Eddie, which forms a certain sense of empathy with Eddie, and a sorrow which implants a sorrow collectable to Eddies fate. This type of tension is similar to climatical tension except it creates an apprehensive mood in the audiences mind.Because this is in place early on, it is easier for the reader to shrive Eddies actions and then empathise with him. In Arthur Millers view, Eddie posses or exemplifies the wondrous and mankind fact that he too can be driven to what in the last analysis is a present of h imself for his conception, notwithstanding misguided or right, dignity and justice. This to me provokes real empathy because it is very difficult to sacrifice for your beliefs, and for what behaviour he dis dramas, he deserves so much more assess that he is abandoned.Alfieri, upon meeting Eddie, described Eddie as having eyes like tunnels which suggests that he is in a trance like state, and he has probably given way to his emotions, which is not necessarily his breach, it may be that he is emotion exclusivelyy unstable, and insecure, it may be that he is suffering from stress, which makes him less(prenominal) mentally adept, but whatever he is, he should not, in this situation, be held accountable for his actions. beforehand(predicate) on in the play, with Eddies conversation between Catherine & Beatrice, a circulate of Eddies gentle and more compassionate side is exposed when Catherine wants to work, Eddie wants her to preventative in school, but she protests Eddie You wa nna go to work, heh, Madonna? Catherine Yeah Eddie Alright, go to work. This shows Eddies compassionate side, because he gives in to Catherines demands, even though it is against his will, he does it because it is in Catherines interest. Another moment where Miller shows Eddies reflection for Catherine is the moment where she lights the cigar, and almost burns herselfCatherine present Ill light it for you forefathert worry about me Eddie, heh? Eddie Dont burn yourself. (Just in time she blows out match) This shows Catherines naivety, and perhaps her inability to function individually without Eddie, and how much he cares for her. She soon forgets this when she encounters Rodolfo, and Eddie feels displaced by him, like he is no longer needed, and for this reason, I opine his goal becomes to have Rodolfo deported. But however because Catherine completely ignores him, and feels she is independent, when clearly, she is not.The last kind of tension is emotional tension. This is the disarray that begins due to the introduction of a oddish into this family, and continues due to Rodolfos unusual behaviour, Eddies emotional insecurities, Catherines naivety and Beatrices ungenerousness plunge them into. Due to analysis, I have come to realise that there is a vicious emotional cycle in place that erodes the already fragile relationship these characters share. Here is a diagram and an explanation Catherine and Rodolfo take Beatrices advice.They become closer, get more home(a). They start to ignore Eddies opinion more. Catherine starts to become less nai ve, more aware, much to Eddies disapproval. Next Catherine and Rodolfos actions make Eddie more irate. He becomes more hypnotised by rage. He is more epic to separate Catherine and Rodolfo. He feels displaced, like Catherine is bestowing all her affection on Rodolfo. He starts to ignore Beatrice and begins to focus solely on Rodolfos expulsion. Then Beatrice is roiling by Eddie. She feels he is not attentive enou gh.She feels displace by Catherine and becomes even more jealous of the attention she receives. She encourages Catherine to become more independent and intimate with Rodolfo in the hope that she, with Rodolfo, moves out leaving Eddie to pay Beatrice more attention. This continues to occur, and destabilises this very dysfunctional family, with each party becoming more bitter and restiff to the others. It changes slightly so that Beatrice almost sides with Catherine and Rodolfo, I think purely for narcissistic reasons, as she has the most to gain from Catherines absence.In the end, I think is no one persons fault. I think it is the fault of all three parties. Catherine, because she is to nai ve to know what she is doing, and cannot see through Beatrices advice, Eddie for being too overprotective and getting too involved, and Beatrice, for wanting Catherine gone for all the wrong reasons. With all this, I think it is all the deceit and selfish motivation that accompanies a dysfunctio nal family that sees the Carbone family on their knees.In conclusion, Arthur Miller uses galore(postnominal) types of tension in his play A View From The Bridge climatic tension, dedicated to entertaining the middle unknown tension of discovery, to keep the play fresh with plenty of plot twists, and to keep the characters personas mysterious, the Sicilian Code of Conduct to keep the play within the same era, and to regorge his knowledge to good use, Eddie as a sympathetic character to keep the audience engrossed and to exploit one of the most fascinating human traits, and the triangular relationship between Eddie, Catherine and Rodolfo and Beatrice to show how easily a thermonuclear family can be dissolved by the introduction of a stranger who is welcomed with mixed opinions, much like a specie from a disparate ecosystem being introduced to a new one.Interestingly, with regard to the opinions, each member of the family represents a different opinion Eddie represents the negativ e finis (by wanting Rodolfo gone), Catherine the positive extremity (wanting to marry Rodolfo), and Beatrice who is neutral (doesnt mind, just wants Catherine gone). All these kinds of tension second to portray what happens when strangers enter a close-knit family which has mixed opinions, and that when pushed hard enough, people will forgo almost anything to protect their loved ones their beliefs, their life, even if it real is all for the sake of self justified pride and dignity.To summarise it in one sentence, it basically says, Welcome to the human condition. Show preview exclusively The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Miller section.

Air Pollution

call back that the phone line that you argon contrasting may be killing you well, no need to Imagine as this is the ugly truth. Air pollution is an stubborn worry that we have notice since the industrial revolution and it has increased ever soyplace the years to become integrity of our times biggest issues. While some air pollution is a result of natural births such as vol enkindleic eruptions, most is caused by humanity activities. The first major cause of air pollution is automobile exhausts which lead to about 50 % of the sum of money air pollution.The second major pollutant is Nitrogen oxides. And last is Sulpher dioxide. But clutch.. Those three argon not just the only air pollutants, the causes toilette be many to name, e. g. plant food dust, cement dust, pesticides etc The health effects caused by air pollutants can be drastic. Doctors and researchers have uncovered several diseases that be to be caused by air pollution, including asthma, lung cancer and h eart diseases. Along with harming human health, air pollution can cause a variety of environmental effects, e. g. cid rain, ozone depletion, crop and forest malign and global climate change. There are now various air pollution control technologies and strategies available to avail reduce it, People are encouraged now more than ever in front to use non-polluting renewable forms of energy and lots of countries have complete new legislation pertain the protection of the environment. In conclusion, I smack that all the previous solutions go some way to offering a lasting solution to the problem of air pollution and hope to analyze workable soon before its too late for us and for our planet.Air PollutionImagine that the air that you are breathing may be killing you well, no need to Imagine as this is the ugly truth. Air pollution is an intractable problem that we have noticed since the industrial revolution and it has increased over the years to become one of our times biggest is sues. While some air pollution is a result of natural causes such as volcanic eruptions, most is caused by human activities. The first major cause of air pollution is car exhausts which lead to about 50 % of the total air pollution.The second major pollutant is Nitrogen oxides. And last is Sulpher dioxide. But wait.. Those three are not just the only air pollutants, the causes can be many to name, e. g. fertilizer dust, cement dust, pesticides etc The health effects caused by air pollutants can be drastic. Doctors and researchers have uncovered several diseases that seem to be caused by air pollution, including asthma, lung cancer and heart diseases. Along with harming human health, air pollution can cause a variety of environmental effects, e. g. cid rain, ozone depletion, crop and forest damage and global climate change. There are now various air pollution control technologies and strategies available to help reduce it, People are encouraged now more than ever before to use non-p olluting renewable forms of energy and lots of countries have established new legislation concern the protection of the environment. In conclusion, I feel that all the previous solutions go some way to offering a lasting solution to the problem of air pollution and hope to prove workable soon before its too late for us and for our planet.

Regulatory Agency Paper Essay

The industry in wellness circumspection requires that its foundation in leadership is to follow procedures, rules, and regulations, which ordain help an organization, succeed in their leadership role in wellness aid. This paper go forth divulge valuable aspects of political or other agency much(prenominal) as adjunction fit out on the Accreditation of Healthc atomic number 18 Organizations (JCAHO) that governs the health c atomic number 18 industry or a particular segment of the industry.In addition, this paper will also identify the adjunction delegating on the Accreditation of Healthcargon Organizations (JCAHO) role, the preserve it has on health compassionate, the examples how they state out their duties in regards to health contend, the regulatory authority does JCAHO expect in social intercourse to health care, and what is their process for accreditation, certification, and authorization.Moreover, The articulatio military commission was known as the occasio n direction on the Accreditation of Healthcare Organization. According to Feigenbaum (2013), the correlative Commission, issues one of the virtually prestigious accreditations in the health care industry. This nonprofit organization sets high-pitched tireds for hospital, skilled nursing home health and health-care staffing company processs and performs secureness brush ups, checks and audits to ensure accredited organizations comply (ehow, 2013, para. 1).As a result, the Center for Medicare and Medicaid operate (CMS) has come to trust the judgment of the vocalize Commission because of their reputation they have on certifying many medical facilities as Medicare compliant (ehow, 2013, para. 3).More than 15, 000 health care programs and organization by dint ofout the United realms are evaluated by The enunciate Commission, which is not-for-profit organization that works independently since 1951 to maintain top of the line standards that bring forward on how to improve th e safety and fictitious character of care that many health care organization bring home the bacons. Agencys StructureThe structure of The union Commission is governed by a 29-member Board of Commissioners that includes physicians, administrators, nurses, employers, a labor representative, health plan leaders, quality experts, ethicists, a consumer advocate and educators. The Board of Commissioners brings to The control stick Commission diverse experience in health care, business and public policy. The marijuana cigarette Commissions corporate members are the Ameri cease College of Physicians, the American College of Surgeons, the American Dental Association, the American Hospital Association, and the American Medical Association (The Joint Commission, 2013).In addition, The Joint Commission have approximately 1,000 horizonors that are active to survey health care facilities through with(predicate)out the United States. It central blank space office in Oakbrook Terrace, Illi nois, and at a satellite office in Washington, D.C. The Washington office is The Joint Commissions primary larboard with government agencies and with Congress, seeking and maintaining partnerships with the government that will improve the quality of health care for all Americans, and working with Congress on legislation involving the quality and safety of health care (The Joint Commission, 2013). Organizations frame on Health CareThe effect that The Joint Commission has on health care is that each hospital or health care facility that need to meet the The Joint Commission standards. For example, tolerant rights, enduring treatment, and infection control are standards that need to meet the expectation of the Joint Commission. The standards focus not simply on an organizations might to provide safe, high quality care, but on its actual proceeding as well (The Joint Commission, 2013). Values that are set for work expectations of activities that concerns and affect the safety of patients as well as the quality of care they receive.Otherwise if hospitals do not meet The Joint Commission standards they will not get accredited and that can have an effect in Medicaid/Medicare payments in that health care facility. However, if the organization provide high standard in patient care and they perform them well then the patient will have good experience in the outcome of patient care. Moreover, The Joint Commission creates standards in collaboration with experts in healthcare, measurement experts, providers, consumers and purchasers. lesson of the Agency Carrying Out Its DutiesExamples that The Joint Commission has when carry out their duties is that they provide assessment of the health care facility or organization that are in compliance with the standards and how they perform. As a result, The Joint Commission will assess the organization compliance with values and their fundamental of surgical procedure. The Joint Commission assess the organizations complianc e with standards based on unhurried and staff interviews about actual practice, Performance improvement data/trends, vocal information provided to the Joint Commission by key organizational leaders, and , on-the-scene(prenominal) observations by Joint Commission surveyors (The Joint Commission, 2013).Regulatory Authority apprisal to Health CareThe regulatory authority that The Joint Commission has in tattle to health care is that they maintain a list of agencies throughout the state that will identify accreditation/certification throughout the United States health care facilities. For example, The Joint Commission will monitor legislative and regulatory activities in the state. The Joint Commissions various accreditation/certification programs are recognized and relied on by many states in the states quality reversion activities. Recognition and reliance refers to the acceptance of, requirement for, or other quality to the use of Joint Commission accreditation, in whole or in part, by one or more governmental agencies in utilization regulatory authority (The Joint Commission, 2013).For example, in Texas the Routine inspections of the The Department of State Health Services (department) may conduct an inspection of each hospital prior to the issuance or renewal of a hospital license. (1) A hospital is not subject to routine inspections subsequent to the issuance of the initial license while the hospital maintains (A) certification under Title eighteen of the Social Security Act, 42 United States Code (USC), 1395 et seq or (B) accreditation by a Centers for Medicare and Medicaid Services-approved organization (The Joint Commission, 2013). Process for Accreditation, Certification, and AuthorizationThe Joint Commission process for accreditation, certification and authorization is to earn and maintain accreditation, a hospital must undergo an on-site survey by a Joint Commission survey team. Joint Commission surveys are unannounced and advance 18 to 39 mo nths after the previous unannounced survey. The objective of the survey is not only to evaluate the hospital, but to provide education and focus that will help staff continue to improve the hospitals performance. The survey process evaluates actual care processes by tracing patients through the care, treatment and services they received. It also analyzes key operational systems that directly impact the quality and safety of patient care (The Joint Commission, 2013).In addition, the analyse team can include a health care professionals such as a nurse, physician, hospital administrator who has senior management take aim experience, and life safety code specialist. The Joint Commission has a assort of more than 400 surveyors, reviewers and life safety code specialists who are dexterous and certified, and receive continuing education on advances in quality-related performance evaluation (The Joint Commission, The Surveyor Process, 2008, para. 5).The Accreditation process is a cont inuous data-motivated that focuses on the overall systems operation which is crucial to the quality and safety of patient care. The following are important aspect of the process which includes Periodic Performance Review (PPR) an annual review where the health care facility will evaluate their compliance with relevant standards and widen an action plan that can help them identify areas where they are not compliance. The tracer methodology is another process used on-the-spot(prenominal) evaluation of standards compliance in relation to the care experience of patients use a tracer methodology.Tracer activities permit assessment of operational systems and processes in relation to the actual experiences of selected patients who are under the care of the organization. This activity actively engages all direct caregivers in the accreditation process (The Joint Commission, 2008). The Priority counseling Process (PFP) is a survey that looks at quality of care of patients and their safety .The Joint Commission will do unannounced survey to apply the credibleness of how they do the accreditation process so the surveyors can look at the performance of the organization under a normal day for the health care facility. If the health care facility being surveyed passes the audits then the hospital can get accredited for another three years and this authority comes from The Joint Commission who has high standards on patient safety and quality of care. certaintyThe leadership foundation of a health care industry identifies a governmental or other agency, such as JCAHO, that governs the health care industry or a particular segment of the industry in order to provide patient safety and quality of care through their structure, their effect on health care, their duties, their regulatory authority in relation to health care, and their process for accreditation, certification and authorization.ReferencesFeigenbaum, E (2013). Ehow. Jcaho Reciprocal Credentialing Regulations. Retr ieved on October 13, 2013 from http//www.ehow.com/info_8761966_jcaho-reciprocal-credentialing-regulations.html The Joint Commision (2008). Facts about The Joint Commission. Retrieved on October 13, 2013 from http//www.jointcommission.org/facts_about_the_joint_commission/ The Joint Commission (2013). Inspiring health care excellence. Retrieved on October 13, 2013 from http//www.jointcommission.org/facts_about_the_joint_commission/ The Joint Commission. Code of Conduct. Retrieved on October 13, 2013 from http//www.jointcommission.org/assets/1/18/TJC_Code_of_Conduct_09.pdf

Male Character Essay

Masculine roles have effective power in late(a) pics. In the chapter, the root who is Kenneth Mackinnon talks about masculinity in movies by variety ways. He not only considers about the contrasting shapes of movie musical styles, individual movies and those male movie stars in general, but also move intos the secure body and soft body contrastively for audience. Moreover, Mackinnon mentions about the disadvantages of masculinity in the films and provides 3 recent illustrations in 2000 to answer the questions of masculinity clearly.The evidence which author selected is widespread but all come from the main idea of masculinity such(prenominal) as technological advances, the homoeroticism and heterosexuals, the feminism and masculinity and even the civilization and history about masculinity in movies. At the beginning of the chapter, Mackinnon introduces the different genres about masculinity in movies by using lots of examples. there atomic number 18 variety of movie type s such as movement genres, alignment movies, westerns, war films, slasher movies, sports movies and nearthing else. One of the most important types is action movie.As Mackinnon said, action movie is a version of heroism was promoted in these movies that depended on optical evidence of physical strength and might. (P294) For this reason, the publishers pay much money to superstars in order to get the extraordinary effects in action films. For example, Sylvester Stallone in make rampage movie. Similarly, bond movie, as an action series, depicted a new type of masculinity, which found in Gentleman Chivalry from 1962 to the present. The var. of movie continues to execute the heroism, which is popular among audience. For instance, the famous identities of 007 are James hold fast and his bond girl.However, there is too much technological trim and special effects in recent years. Thats captured audiences attention negatively. The author has also stated the westerns, which are the sup reme genre for the depiction of traditional, laconic, dominating masculinity. (P297)The protagonists are usually cowboys in Hollywood film. The case of those boys usually be alone. Moreover, western movie allows violence, homosociality and evasion of domestication. The authors opinion of masculinity in sports movies is that they provide a kind of lifestyle, which is a pure physical machismo for audience.In other words, it is a highly stylized version of traditional masculinity(P300) people have materialise to watch a natural masculinity in sports movie. (i. e. Field of Dreams). another(prenominal) genre has been mentioned is comedy. Its a different side of masculinity. Comedy forever and a day shows audience the irony of traditional masculinity, especially in vulnerable side. They rivet more on conflicts from fatherhood rather than motherhood. In order to say the masculinity movie deeply, the author selected a few individual movies such as Born on the Fourth of July, Dead Ring ers, The Crying bet and The Full Monty.The protagonist of Born on the Fourth of July is Don Kunz who acts as a heroic masculine ideal in the movie. He thinks sweet is the most important thing. to win, others must be losers(p304)make him full of physical strength. He is a typical figure of masculine in movie. Male stars are also an important factor for masculinity movie, because female audience, even some of male audience will follow the movie stars. In the chapter, Mackinnon introduce male stars such as Warren Beatty, Clint Eastwood and Charles Bronson.

Taxation Law Essay

1. The assessability or otherwise to Jino and Anna of the annual bonuses give by pricey patois to them. Consideration of the proximity of divine work or engagement congenericship, the importance of the presenters motive and the status of gratuitous recompenses ar relevant in determine whether the bonuses standard are nonexempt income. We kitty conciliate that the bonuses satisfactorily fulfil the requirement that for the bonuses to be nonexempt they must come in. (tenant v smith) Natural incilairts of mesh entrust be income, because they arise from a service relationship and because they are an expected incident of the occupations. Kelly v DCT) Ultimately, it is the eccentric person of the payment in the hands of the recipient that is determinative (Scott) of income. The bonuses authentic by Jino and Anna were non mere submits. The descend in Scott v FCT was a gift it was gratuitous, not made in drift off of an responsibleness and not interpreted by the recipie nt as discharging an obligation and not income by middling concepts. The payments in Scott v FCT and Moore v Griffiths were one-off. The payments were in addition to entitlements infra service harmonys the donors motive was to make a personal protective cover and the payment was unexpected.While income gener all(prenominal)y exhibits recurrence, uninterruptedity and periodicity, it would be wrong to conclude they were essential elements and that a one-off payment in the disposition of a gift furthertnot be income. (demonstrated by Squatting Investment Co) In Moore v Griffiths, the bonus received was a testimonial or personal gift rather than a reward for services rendered by the taxationpayer in the course of his employment. The payment had no foreseeable element of recurrence, and there was no knowledge or arithmetic mean on the taxpayers part that the payment would be made as a reward for rendering his services.A bonus payment is ordinary income for the purposes of subd ivision 6-5(2) of the ITAA 1997, which provides that the nonexempt income of a resident taxpayer includes ordinary income derived directly or indirectly from all sources, whether in or come out of Australia, during the income year. The initial pre couplingption, prima facie, a payment from taxpayer to recipient is not income (Hayes v FCT) whitethorn be displaced if in substance and reality the payment was a product of services.Ordinary income is typically regarded as including salary and wages and fees connected with employment or purvey of services the critical element macrocosm the connection with an earning activity. Amounts derived from employment or the readying of services are income. In FCT v Dixon, the numerate taxpayer received was nonexempt because the passs were of an income shell, and the amount was an expected periodical payment arising out of circumstances, and similarly because it formed part of the receipts upon which he depended for regular economic consu mption.Similarly, the bonuses Jino and Anna received fulfill 3 critical elements in FCT v Dixon the payment was periodical, incidental to employment and relied upon for regular expenditure. In FCT v Harris, payments were unrelated to the length or fictitious character of service, and were periodic yet unpredictable. Hence, they were unassessable as the critical elements in Dixons typeface were absent in Harris. In FCT v Kelly, the prize bills the football player received was held to be payments as income. Kelly was aware that the prize would be offered,S15-2 sets out that allowances and other things provided in pry of employment or services go off be included in your assessable income. S15-2(1) states that assessable income includes the value to you of all allowances, gratuities, compensation, benefits, bonuses and premiums provided in respect of any employment of or services rendered. Hence, if the bonuses are consequently not considered ordinary income, it pull up stakes still be regarded assessable to a lower place s15-2 as the amount that is assessable as ordinary income under s6-5 is not included in assessable income under s15-2(3).The key show up to consider is the connection with earning activity. It was for work throughout the year. The $100,000 bonuses can therefrom be included in assessable income under s. 15-2 as a reward for personal exertion, even though the bonuses were unexpected and not relied upon by Jino and Anna (Moore). The bonuses were recurring, incidental to employment, of an ordinary kind. (Scott) at that place is direct nexus with employment FCT v Cooke & Sherden is irrelevant because the holidays received did not represent income.There was no entitlement to utility(a) compensation if the holidays were not taken, and it was also not convertible into holding. 2. Whether Jino and Anna are empower to conclusions for cheer paid on the amount they redraw from their lend on the Darling Point prop to partly finance thei r investment in the great power Street property. ITAA97 S8. 1 (1) provides that you can deduct from your assessable income any discharge or extraverted to the limit that it is welcomered in toping or producing your assessable income.Hence, Jino and Anna will be entitled to rebates for hobby paid on the amount they redraw from their loanword to the extent they are using it to finance their investment in the stemma leader Street property. Interest is characterised by the use of the funds the fact that the legitimate loan was for the Darling Point property is irrelevant. Consideration must be given to the redraw facility, that any fund used from the redraw is used to reveal assessable income or for the line of products, and the engross on the portion of the fund will be deductible to that extent.In FCT v Munro, the deduction for rice beers were not permitted under s. 8-1 ITAA97. It was held that the deductibility of pursual depends on the purpose for which the principa l is borrowed, a deduction in lodge in is not permitted when the borrowed notes is used for a purpose whereby no income is cookd, even if the money is borrowed on the warrantor of rub producing property. The commissioner disallowed the taxpayers claim for deductions, on the basis that the borrowed moneys had not been applied exclusively to produce assessable income.The borrowed money had been applied for the benefit of the sons and and so kindle was not incurred in gaining assessable income. Conversely, the purpose for which the principal amount of $400,000 Jino and Anna borrowed was for an investment in property that would produce rent. The fact that the Darling Point property was used as security for the loan as it was withdrawn from the refund redraw facility for residential property is irrelevant. Hence, Jino and Anna should be entitled to deductions for the 6% kindle paid on the $100,000 backdown from the redraw facility.Steele v FCT considers whether there is suffici ent nexus of residence with income production interest incurred before assessable income is derived is deductible if there is. It was established that the meaning of assessable income in the first limb of s51(1) is summarised in Fletcher & Ors v FCT (1991) 173 CLR. Assessable income is to be construed as an abstract phrase which refers not only to assessable income derived in that or in some other tax year entirely also to assessable income which the relevant outgoing would be expected to produce.The 6% interest withdrawn from their loan is incurred before assessable income is derived hence is deductible. 3. Appropriate tax treatment of the lump sum payout to Thomas from some(prenominal) Jino and Annas perspective and from Thomass perspective From Jino and Annas locating TR 2005/6 1. This legal opinion explains the circumstances where it is considered that (a) a lease surrender receipt is assessable income under atom 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997) and (b) a lease surrender payment is deductible under separate 8-1 of the ITAA 1997. . This Ruling also addresses the application of the provisions of the ITAA 1997 covering outstanding gains and ceiling losings (CGT). The first issue to consider is first considering the general deduction provision s8-1. Although the lump sum payout passes the 1st positive limb, based on temperateness Newspaper Ltd v FCT, we can establish that the payout is not of revenue enhancement still of a groovy nature. There are 3 matters to consider in determining whether the payout is on revenue or capital note. Footnote pg 446 of casebook) double to the features of transactions of the expenditure in Sun Newspaper, 1 (a) the payout was of a large sum intended to remove competition for Tony, (b) the payout was recurrent in the sense that the insecurity of a competitor arising must always be theoretically present, (c) the head teacher object of the Considering the general deduction provision s8-1, if the payout was revenue, it would be deductible. However, the capital nature of the payout fails the negative non-capital requirement under s8-1.As Jino and Anna are not carrying on a business of gaining or producing assessable income (s8-1(b)) in leasing out the shop, it is still a capital gains tax and we must consider further provisions for peculiar(prenominal) deductions for capital expenditure. Jino and Anna were not obliged to lease the shop to receive rent because Thomas was already willing and happy to pay fixed term of a contract of $3, calciferol per month for 5 years. Therefore, the $5000 is not deductible because it is not a loss, but rather a result of voluntary action. If it were a loss incurred, thus the amount would be deductible.Second, for the lump sum payment to be deductible, the disbursement has to be related to producing assessable income. Herald and Weekly Times Ltd v FCT derives the notion incurred, as the expenditure (legal fees) incurred by the taxpayer was wholly and exclusively expended in gaining or producing its assessable income and was therefore deductible under s23(1)(a). Since the $5000 payment was to depose Thomass lease and provide an opportunity for Jino and Anna to obtain $500 more in monthly rent, it can be seen as being incurred to gain assessable income from the new lessee Tony.Consequently, the expense of $5,000 is deducted by straight gentle wind method over five years. Thomass Perspective The amount paid to Thomas can either be capital in nature where the lease formed part of the profit-yielding-structure of the lessees business or it could be income which arises in the course of business activity. If the compensation payment lead to the cancellation of business leaving the profit-making structure permanently impaired, then it constitutes as a capital gain. Considering Heavy Minerals (1966) Californian Oil ProductsIn Van den Bergs Ltd v Clark (1935), the House of Lords held that the sum received by the taxpayer on the conclusion of the arbitration and in consideration of the taxpayers consent to termination was a capital receipt and shouldnt be taken into account in computing the taxpayers liability to tax. 4. Appropriate tax treatment of the expelling of Tonys first months rental from twain Jino and Annas perspective and from Tonys perspective Jino and Annas perspective No money conductd agreement Not meant to pay each other money. Tony didnt pay out any rent and anna didnt receive.No money interchange therefore first month no assessable income as no exchange. For tony didnt pay out any rent therefore no deduction Tonys perspective Orica Reduction in expenditure can not be income according to ordinary concepts assessable under s25(1). There was no profit or gain made as a result of the taxpayer entering into arrangements which was a singular transaction, not part of the regular means whereby the taxpayer obtained returns. Lees & Leech Even if it was assumed the payment received by tax payer constituted a profit or gain, the payment was not received by it in the ordinary course of carrying on its business.TR 93/6 1. This Ruling is concerned with those arrangements which are used to reduce the interest account payable on a customers loan account. These are commonly referred to as interest offset arrangements but are called loan account offset arrangements in this Ruling. These products are generally structured so that no interest is derived by the customer and therefore the customer is not liable to pay income tax in respect of the benefit arising from the account. This Ruling outlines the manner in which satisfactory loan account offset arrangements usually operate and xplains the limits on acceptable arrangements. 5. The appropriate tax treatment of the early repayment punishment from both Jino and Annas perspective and from Tonys perspective TR 93/7 A punishment interest payment is generally deductible under arm 51(1) if (a) the loan moneys were borrowed fo r the purpose of gaining or producing assessable income or for use in a business carried on for that purpose and (b) the payment is made in order to rid the taxpayer of a recurring obligation to pay interest on the loan, where much(prenominal) interest would itself have been deductible if incurred.Where the repayment of loan moneys borrowed for the purpose of producing assessable income is secured by mortgage, penalisation interest payable on an early repayment which effects a discharge of the mortgage will generally be deductible under section 67A. 5. penalty interest is not expenditure incurred in adoption money so as to be deductible under section 67. 6. Where penalty interest is paid upon repayment of a loan incidental to the government activity of an addition, the payment is not taken into account under Part IIIA of the ITAA in calculating the amount of any capital gain or capital loss arising on the disposal.Subsection 51(1) provides that all losses and outgoings to the e xtent to which they are incurred in gaining or producing the assessable income, or are necessarily incurred in carrying on a business for the purpose of gaining or producing such income, shall be allowable deductions except to the extent to which they are losses or outgoings of capital, or are of a capital, mystic or domestic nature, or are incurred in relation to the gaining or production of exempt income. 9. Generally speaking, provided loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose, penalty interest payable on early repayment of the loan will, unless it is of a capital nature, qualify for deductibility under section 51(1). This will commonly involve borrowings used to acquire an income-producing asset or to provide working capital to operate a business. 10.In the case of such borrowings, the central issue is whether penalty interest payments are losses or outgoings of capital, or of a capi tal nature. If so, then they will not be deductible under subsection 51(1), but may be deductible under sections 67 or 67A. 11. We do not consider that so-called penalty interest is, in fact, in the nature of interest. This is so even if the loan agreement uses the term penalty interest. The description of an item used in any relevant agreement is not conclusive of its character (refer FC of T v. Sth. Aust.Battery Makers Pty. Ltd. (1978) 140 CLR 645 at 655 78 ATC 4412 at 4417 8 ATR 879 at 884 per Gibbs ACJ and Cliffs external Inc. v. FC of T (1979) 142 CLR 140 at 148 79 ATC 4059 at 4064 9 ATR 507 at 512 per Barwick CJ). To call a payment interest does not conclusively determine that it in fact answers that description. Nor does it prevent the payment from being an outgoing of a capital nature. 12. Interest is considered to be compensation to the lender for being unploughed out of the use and enjoyment of the principal sum see FC of T v.The Myer Emporium Ltd. (1987) 163 CLR 199 at 2 18 87 ATC 4363 at 4371 18 ATR 693 at 702). Penalty interest is not paid for the use of the lenders money. It is paid in respect of a period when the borrower has repaid the loan and does not have the use of the money (refer R. W. Parsons, Income Taxation in Australia at para. 6. 330) 13. The critical factor in determining the essential character of an outgoing is the character of the advantage sought by the making of the expenditure ( Sun Newspapers Ltd. v. FC of T (1938) 61 CLR 337 at 363 per Dixon J).Whether an outgoing is capital or revenue in nature depends on what the expenditure is calculated to effect from a practical and business point of situation ( Hallstroms Pty. Ltd. v. FC of T (1946) 72 CLR 634 at 648 per Dixon J). 14. As a penalty interest payment is a cost directly attributable to obtaining early repayment of a loan, the question to be answered is effectively what, from a practical and business point of view, is the advantage sought from an early repayment of the loa n? This is a question of fact to be answered on a case by case basis. 5. Where the advantage sought is the release from the contractual obligation to incur a recurrent liability to pay interest on the loan, and such interest would itself have been deductible, then the penalty interest payment is on revenue account ( FC of T v. Marbray Nominees Pty. Ltd. 85 ATC 4750 (1987) 17 ATR 93, Metals Exploration Ltd. v. FC of T 86 ATC 4505 (1987) 17 ATR 786). Such a payment does display definite capital indicia in terms of the tests enunciated by Dixon J. in the Sun Newspapers case (supra) i. e. t is a once-and-for-all type lump sum which eliminates a endanger disadvantage and thus produces a benefit of a lasting character for the taxpayer. Nevertheless, where the initiating cause for early repayment of the loan is a saving in future interest outlays, the payment is essentially revenue in character. 16. On the other hand, where the penalty interest payment is paid effectively as a price to r id the taxpayer of a burdensome capital asset or is otherwise incidental to the realisation of an asset, then it will generally be on capital account. 17.Where repayment of a loan is secured by mortgage, penalty interest payable on early repayment may be deductible under section 67A. Section 67A provides a deduction for expenditure (excluding principal or interest payments) incurred in connection with the discharge of a mortgage securing repayment of moneys borrowed for the purpose of producing assessable income. Unlike subsection 51(1), deductibility is not affected by whether the expenditure is capital or revenue in nature. As previously discussed, so-called penalty interest is not, in fact, in the nature of interest, and is therefore not excluded on his basis from deductibility under section 67A. 18. Borrowing expenses which are on capital account and for that land not deductible under subsection 51(1) may qualify for deduction under section 67. However, penalty interest is not expenditure incurred in borrowing money for section 67 purposes. These words, in the context of section 67(1), refer to a cost of borrowing i. e. expenditure incurred in relation to the actual establishment of the relevant loan. The liability to pay penalty interest is first incurred after the money is borrowed, and is therefore not incurred in borrowing the money.The payment is not made pursuant to a contractual obligation which was incurred at the time of borrowing as an incident of establishing the loan (refer Ure v. FC of T 81 ATC 4100 (1981) 11 ATR 484). 19. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account for Part IIIA purposes in calculating the amount of any capital gain or capital loss arising on the disposal. The payment would not be included in the cost base of the asset under section 160ZH.In particular, it is not within the categories of incidental costs of acquisition or disposal in su bsections 160ZH(5) or 160ZH(7), and, as it is not in the nature of interest (see paragraphs 11 and 12 above), is not a non-capital cost under subsection 160ZH(6A). 22. Anne obtains a loan from a financial institution to purchase a rental property. Within the term of the loan Anne decides to sell the property. This requires her to repay the loan in order to discharge a mortgage over the property which secures the loan. In paying out the loan early Anne incurs a penalty interest payment. 3. The repayment of the loan, and the associated incurrence of the penalty payment, is a necessary incident of the barter of the property. A payment so connected to the realisation of a capital asset will be on capital account. The payment is therefore not deductible under subsection 51(1). The payment will, however, qualify for deductibility under section 67A as expenditure incurred in discharging a mortgage. 6. The CGT effects for Jino and Anna of the gross sales of the Darling Point apartment and of the King Street Property

Treaty of Versailles Oral Presentation

Treaty of Versailles Oral presentation Good day content loss leaders I welcome you to our palace here at Versailles I am Prime Minister Georges Clemencies of the Third French Republic. A leader is a dealer in hope and I Intend cover deliver hope to my nation by taking It away from our enemies. The the great unwashed of France want Germany to be severely punished, non par dod. I order this because it was that nation that started the war. I introduce this because it was that countrys fault that many so soldiers perished in engagement and it was because of that entry that billions of those American dollars which seem so common these days deliver been spent on war funds.You say that we need to treat Germany in fair(a)ness you say that we need to do this so they do not start another war. Well I say that by treating that swine benignant nation fair you treat my beautiful France unfair. We must be paying(a) so that we do not start a war against them, not the other way around. Pr esident Wilson gives fourteen points. These points are impractical and solitary(prenominal) one of them directly favors France. That is the one that states we will regain control of lacing and Lorraine, a region which Is rightfully ours anyway.Many of these points are In favor of Germany and It is as If the President Is Implying that we started the war and not the Germans. I find this insulting to say the very least. We should be marching on Berlin right now not having this peace conference, Why do you think that this conference is in France and not Germany? Because we won We should treat them like we won, with dire consequence, and that we are no long-dated afraid of them instead of cowering and favoring them like you insist.The united States of America had only been In the war for a year and was not faced with the same level of suffering that my country was. They lost less than one tenth of what France did. What say do they have in this treaty besides the claim that were it not them the war would have lasted longer. To be blunt Mr. Wilson points are stupid. Instead vocalize I would like to appoint my own, points which I think are fair for us. The first point is this that Berlin Is put under French control so that any talk of restarting a war may be dealt with.My turn point Is that Germany divides Into the kingdoms of Prussia and Rangeland City states that is was before 1871 . These nations will then become protectorates of our France and Britain so we can assure that there will be no much war. We must also be compensated for the loss of Fife and infrastructure that has occurred on us. These points are much more reasonable for France than the 14 points and we put the French cosmos at ease and make recovery much easier. My nation has suffered greatly In the war and am sure that Prime Minister George an turn back with me on these points.Our economies and industries have been been all but destroyed. We have lost millions of men, offer dead by the German usurpers. Farmers, factory workers, and market owners all killed. The fathers and sons of families, the children of France killed in their very own fields struck down by German guns and disease. What must we do to make you realize that we have suffered as easy? I hope gentlemen that you can realize what must be done to ensure another war does not break out. Thankful.

Broadening Your Perspective Essay

In this paper the broadening Your Perspective Exercise 18.1 is completed. The exercise is about Martinez Company that has decided to move into a new product to its product line ( whoremonger Wiley & Sons, Inc. 2011). Two methods argon evaluated to determine what is the best method to use either bully-intensive or effortful method.Exercise 18-1 AIn this part of the exercise the break-even point in annual social unit gross revenue of the new product is forecast for the capital intensive manufacturing method and labor-intensive manufacturing method (John Wiley & Sons, Inc. 2011). To calculate the break-even point the conglomeration better represent has to be computed first. For the capital-intensive method the total situated cost is fixed Manufacturing cost-2508000 positivistic incremental selling expenses of 502000 equaling 3010000. The next step is to ensure the contribution coast per unit. For the capital-intensive method the contribution margin per unit is calculated b y the selling price of 30.00 minus the variable cost of take away materials-5, transfer labor-6, variable overhead-3, annual expense-2, thus equaling $14.00. Then the break-even point in unit sales for the capital-intensive method is calculated by the total fixed cost-3010000 divided by the contribution margin per unit of 14, thus evenly the break-even point in unit sales for the capital-intensive method is 215000 units.Next we calculate the labor-intensive method. To calculate the break-even point the total fixed cost has to be computed first. For the labor-intensive method the total fixed cost is fixed manufacturing cost-1538000 plus incremental selling expenses of 502000 equaling 2040000. The next step is to find the contribution margin per unit. For the labor-intensive method the contribution margin per unit is calculated by theselling price of 30.00 minus the variable cost of direct materials-5.50, direct labor-8.00, variable overhead-4.50, annual expense-2, thus equaling $1 0.00. Then the break-even point in unit sales for the labor-intensive method is the total fixed cost-2040000 divided by the contribution margin per unit of 10, thus equally the break-even point in unit sales for the labor-intensive method is 204000 units.Exercise 18-1 BIn the next part of the exercise it states to determine the annual unit sales volume at which Martinez Company would be indifferent between the both manufacturing methods (John Wiley & Sons, Inc. 2011). To determine the indifference point of the annual unit sales of the capital-intensive and labor-intensive method the total fixed cost and contribution is used. This is calculated by capital-intensive total fixed cost of 3010000 minus labor-intensive total fixed cost of 2040000 divided by the difference of the contribution margins of capital-intensive-14 and labor intensive-10. then totaling 242500 units as the indifference point of the two manufacturing methods.Exercise 18-1 CThe work question to complete the exerci se states, Explain the circumstance under which Martinez should put on each of the two manufacturing methods (John Wiley & Sons, Inc. 2011). Depending on the goal or forecast of how much(prenominal) sales are to be circulateed determines the manufacturing method that should be used. If the business expects to reach sales beyond the indifference point of 242500 units then the capital-intensive method would be the best manufacturing method to be used. If sales are forecasted to be at a lower place 242500 then the labor intensive method should be used. Thus the ationale to withdraw the manufacturing method depending on sales of units assures that the higher profit margin is obtained.ReferencesJohn Wiley & Sons, Inc. (2011). Accounting, 4E, Exercise 18-1. Retrieved from www.ecampus.phoenix.edu/wileyassignment

Overseas Education: Opportunities, Experience and Quality

Vol. 6, No. 2. ISSN 1473-8376 www. heacademy. ac. uk/hlst/resources/johlste ACADEMIC PAPER portion woodland in high culture The look of oerseas scholarly persons maria Pereda (deceased) David Airey (d. emailprotected ac. uk) and Marion Bennett (m. emailprotected ac. uk) Faculty of Management and Law, University of Surrey, Guildford GU2 7XH ledger of Hospitality, Leisure, Sport and tourism cultivation bunco The highschool direction method of schoolchilds has order some increasely multinationalistised, with an evergrowing proportion of educatees originating from everyplaceseas.However, research to chance arouses that overseas pupils ar often less satisfied with their courses than other students. Consequently, at that place is a burgeoning drive for universities to understand what students value in their university experience. This makeup roots on a theatre that establishes and tests holdings for measuring operate superior in high education, focusin g on upright-fee gainful graduate student students from non-EU countries at adept cornerstone in the UK. The institution c oncerned has a particular spirit in touristry and hospitality and a important proportion of the respondents were meditateing these subjects.Adopting Lehtinen and Lehtinens 1991 frame litigate, a Q-sort was under signn followed by factor in abbreviation. The resultants of the research highlighted quadruplet factors of useableness fictitious character apprehension pure tone of instruction and fundamental interaction with skill sufficiency of resources and aspects of somatogenetic note. Arguably, the nearly signifi dissolvet finding here is the richness that these students attach to their institutions theme. Keywords religious swear out fictional character higher(prenominal)(prenominal) education International students maria Pereda died in May 2006 shortly after completing her PhD thesis. The point in epoch was awarded posthumously.A n ative of Venezuela, Maria graduated from Venezuela Central University and held an ap purportment at Simon Bolivar University in Caracas. She completed her atomic numeral 62 at the University of Surrey in 2000, focusing on tourism and hospitality education. This paper is establish on her PhD research. David Airey is Professor of Tourism Management and Pro-Vice-Chancellor at the University of Surrey. He has spent 30 years involved in tourism education in various capacities with government, with the europiuman Commission and with universities. He is co-editor, with John Tribe, of the deep published International Handbook of Tourism teaching.Marion Bennett is Associate Lecturer in Tourism and merchandising at the University of Surrey. She has held lector positions since 1991 with the Universities of Strathclyde and Surrey, where her interests have think on field of force technology and marketing in relation to tourism distri only ifion, inheritance and air transport. Pereda, Ai rey and Bennett (2007) returns type in foreign pedagogy The devour of oversea educatees Introduction The education of affluent-fee-paying external students has become of major importance for universities in Western nations, specially in major face speech make terminal countries.Barron (2005 353) has suggested that planetary education is one of Australias hugest industries and that the fees generated by supranational students argon important to the budgetary health of institutions. In the UK, according to HESA (2006) and UKCOSA (2004), near 320,000 or 13 per centime of students in 2004-2005 came from overseas, with nigh 10 per cent from outside the European Union (EU). This figure to a greater extent than doubled from active 160,000 in 1994-1995. For some institutions, international students currently represent much than 25 per cent of their student population (UKCOSA, 2006).The main countries of domicile of international students in the UK argon China (32,000 or 12 per cent) and Greece (9 per cent), with at least a further 20 countries apiece providing more than 2,500 students. As far as tourism is concerned, equivalent kernel figures (UCAS, 2006) suggest that overseas students represent or so 16 per cent of acceptances onto plans, rising from 11 per cent in 1996. all the way this take of enrolment has represented a major opportunity for institutions, particularly at a time when public funding for high(prenominal) education has been constrained but it has as considerably presented challenges.Barron (2005 355) has pointed to the extent to which some universities have designated international departments responsible for marketing and recruitment, but goes on to highlight the need to batten that much(prenominal) students ar properly supported after arrival, providing evidence to suggest that this does not always happen, leading to frustration and disappointment. A juvenile report by the high nurture Policy Institute (Bekhrad nia et al. , 2006) confirms this, suggesting that non-EU overseas respondents were well less satisfied than others with the value for money received on their course.A constitutest this background, it is distinctly important for universities to understand what students value in their university experience, including those from overseas. It has been common practice for umpteen years for high education institutions to permit opportunities for students to evaluate their learning and t apieceing experience, typically in the normal of end-of-semester or end-of-course military ratings. Many institutions in any case gain feedback from students about assistants such as the library or computing.A new addition to these culture sources in the UK has been the National scholar Survey (NSS), which focuses on learning and teaching experiences. However, surveys of the overall experience or overall spirit have been more r ar (Aldridge and Rowley, 1998). This paper reports on a study (Per eda, 2006) that was designed to establish and test dimensions for measuring service prime(prenominal) in higher education, with specific relateence to students following postgraduate taught programmes for master courses, over one year, from countries outside the EU.Many of these were following programmes in tourism and hospitality. Specifically, the study aimed to pick up from the literature terzetto dimensions of service quality (physical, interactive and corporative), which were and so formalise with a Qsort. This permitd the basis for a survey of 330 students at one institution in the UK, designed to bank bill their views of the quality of service received. This provides insights into the items that students value in their educational experience at this institution.It also provides a basis for redefining the dimensions of service quality. table service quality for international students The migration of international students is by no factor a new phenomenon. Schachner (1962 25), for example, refers to the students in medieval times who poured in an increasing flood to the centres where they could literally sit at the feet of the great teachers and absorb recognition. To some extent, the search for knowledge remains an important driver for international ovement in education today, but, in other ways, motives, influences and indeed origin and destination countries have changed radically. During the more or less recent and biggest expansion of international education, the USA, UK and Australia have become the main destination countries and the countries of South East Asia have joined those of Europe as large providers of students. The search for knowledge has been joined by a range of other ledger of Hospitality, Leisure, Sport and Tourism culture 6(2), 55 67 56Pereda, Airey and Bennett (2007) serve flavour in afield Education The Experience of foreign Students factors in driving this growth. These include the marketing campaigns of receiv er universities the perceived value of a foreign degree in terms of exercising enhancement or snob value the absence of sufficient university places at home government policy in relation to student fees and more extraneous factors such as opportunities for emigration (Pereda, 2006).As far as idiosyncratic institutions are concerned, Allen and Higgins (1994), from a study of 82 institutions in the UK, report that the close important factors for international students when selecting a university were academician paper, course content and origination requirements. But perhaps the biggest change, driven in part by the need for Western universities to maintain numbers of international students, particularly where these pay full tuition fees, has been the recognition of such students as an important market that needfull to be satisfied in an increasingly matched world.Wright and ONeill (2002), for example, point to the extent to which an assessment of students perspectives has bec ome a crucial requirement if universities are to remain competitive. More than 20 years ago, Glisan (1984) highlighted the special interest in overseas students, while Mortimer (1997) emphasised the need to examine and understand the decision-making branch undertaken by these students and for institutions to respond to their needs.To this extent, universities have become increasingly involved in defining service quality and measuring customer satisfaction in ways that are familiar to service marketing specialists (Gronroos, 1984 Kotler, 1985), who themselves were maturation measures of service quality from the 1980s. As noted by Patterson et al. (1998) and Conant et al. (1985), the close important customers, videlicet students and their parents, and the university providers have progressively changed towards a customer service orientation course.Against this background, thither has been a speedy expansion in the literature about this aspect of service quality. However, the way in which it has typically certain by identifying the attributes from consultation with the students and and so evaluating these (Bourke, 1997 Gatfield et al. , 1999 Joseph, 1998 Thompson and Thompson, 1996) has meant that on that point has been a great diversity and lack of consistency in methodological strategies and in the variables employed to assess the service quality (Leonard et al. , 2003).Some researchers in education have utilise SERVQUAL, which is the most popular model to measure service quality, sometimes specifically adapted for the education sector (Wright and ONeill, 2002 Gatfield, 2000). Orr (2000) place quintuple groups of organisational determinants of success in the provision of fee-paying graduate courses. Pate (1993) flare up the literature on student satisfaction into lead perspectives psychological-wellness-type satisfaction ( connect to personalised characteristics) job-type satisfaction ( link up to future aspirations) and consumertype satisfaction ( tintd to day-by-day experience).However, the general picture is of a profusion and indeed a confusion of measured variables, some replicated crossways different studies, others unique to a particular study. In an initial start out to understand the underlying patterns of service quality variables from these previous studies in higher education, a framework proposed by Lehtinen and Lehtinen (1991) was used. The framework was considered to offer a useful advent way to building information relating to education as a service.Lehtinen and Lehtinen separately identified three dimensions of service quality the physical quality ( twain products and support) the interactive quality (interaction between consumer and service provider) and the corporative quality (the image). Using these three dimensions, some 24 studies specifically related to quality in higher education were reviewed to establish whether these dimensions could be identified from the variables considered in earlier st udies of higher education. For a dimension to exist it had to be include in more than three studies (Ekinci and Riley, 2001).The results and the studies are given in get across 1. From this it is clear that the physical quality dimension (general services, teaching and learning facilities, fitting) and the interactive quality dimension (academic instruction, guidance, interaction with staff and students) are well included in the alert studies. The corporative quality dimension (recognition, paper, value for money) is also present, but is less fully covered and mainly appears in papers concerned with marketing orientation (Bourke, 1995 Wilkinson, 1993). daybook of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 7 Pereda, Airey and Bennett (2007) dish up Quality in Overseas Education The Experience of Overseas Students Study (author year) Mavondo et al. , 2004 Wiers-Jenssen, 2003 Wright and ONeill, 2002 Elliot and Shin, 2002 Wiers-Jenssen et al. , 2002 Clemes et a l. , 2001 Gatfield, 2000 Oldfield and Baron, 2000 Gatfield et al. , 1999 Ford et al. , 1999 Patterson et al. , 1998 Joseph, 1998 Aldridge and Rowley, 1998 Athiyaman, 1997 Bourke, 1997 Tomkovick et al. , 1996 Soutar and McNeil, 1996 Rogers and Smith, 1993 Hampton, 1993 Lapidus and Brown, 1993 Stewart, 1991 Ortinau et al. 1989 Polcyn, 1986 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X Physical quality X Interactive quality X X X X X X X X X X X X X Corporative quality 22 22 8 disconcert 1 higher(prenominal) Education Evaluation Matrix Physical quality general services, teaching and learning facilities, accommodation Interactive quality academic instruction, guidance, interaction with staff and students Corporative quality recognition, study, value for money This study focused specifically on students from non-EU countries following postgraduate taught programmes.The fact that they are both international and postgraduate identifies them as a particula r segment of the student market, and, as noted, it is one that has been showing signifi cornerstonet growth and fee-earning potential. In many ways, their needs and responses are confusable to those of other students but in significant ways they are also different. For example, as international students, the 2004 study by UKCOSA (2004) indicated that both postgraduates and undergraduates showed high levels of satisfaction with their academic experience (87 per cent), lthough, at 91 per cent, the undergraduates were rather more positive than their postgraduate counterparts at 85 per cent. This bounteous similarity is reflected in the other items included in the UKCOSA survey, with a worthy exception that, at 85 per cent, undergraduates were more believably than postgraduates (65 per cent) to be offered university trapping at the beginning of their stay. Other differences identified in the literature (Pereda, 2006) are that postgraduates are likely already to have been exposed to academic life, are older, with more work experience and experience of living independently.International students have similar issues to their domestic counterparts but additionally they face some specific issues, the most comm provided cited being knowledge of English, inadequate financial resources, social adjustment, problems of daily living, loneliness and homesickness (Kennedy, 1995 Wilkinson, 1993 Burns, 1991 Samuelowicz, 1987). These, combined with the fact that they, or their families, are normally paying full fees, may partly explain the extent to which they are more critical of their experience and more demanding (Pereda, 2006). The study by the high Education Policy Institute (Bekhradnia et al. 2006) relating to English daybook of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 58 Pereda, Airey and Bennett (2007) divine service Quality in Overseas Education The Experience of Overseas Students universities showed that nearly 30 per cent of such students f ound their courses represented poor value for money compared with 15 per cent of home and EU students. The fact that this study relates to this particular segment provides information about an important group, but the extent to which the results can be related to all international students or to students in general needs to be tempered by these differences.Methodology Having reached a point of identifying from the literature the ingredients of and preliminary anatomical social structure for service quality in higher education, the research strategy was developed to identify statements and dimensions that would capture the students experiences of service quality and to measure these at a particular institution with a large cohort of international students. The students included in the survey were all from non-EU countries taking taught master degree courses, typically over one year, in different aspects of management.Admittedly, this approach contains limitations, being check to p articular students perusal a particular group of courses at one institution. The advantage of this approach was partly one of convenience and logistics, but also that it permitted the identification of a sufficiently large and coherent group of students with roughly similar experiences, consequently avoiding differences between institutions, subjects, ages and experience. The institution concerned is based in the South of England and achieved university status in the 1960s. It has a strong research reputation as well as strong links with the world of work.Specifically for this study it has a long- rest and strong international reputation for hospitality and tourism education. It on a regular basis ranks as one of the leading centres both for teaching and research in these areas, and is one of only two institutions in the UK accredited by the UN demesne Tourism Organisation. It has a developing reputation for other management programmes, with recent accreditations by the American body, the connectedness to Advance Collegiate Schools of Business (AACSB) and the Association of MBAs (AMBA), placing it among leading business schools.For more than 20 years it has attracted a large number of international students, and currently more than 90 per cent of its postgraduate students in management are from outside the UK. A dedicated international office provides specific support for these international students. The fieldwork was organised into two main parts. First, a Q-sort was used to establish the validity of the three dimensions and to establish statements related to the dimensions.A selection of these statements was then used both to explore the response of international students to their experience and to conduct an preliminary factor analysis, which ultimately identified intravenous feeding factors of service quality. Q-technique has its origins in the work of Stephenson (1935 1953) and provides researchers with a systematic and orderly delegacy for identi fying the dimensions of subjective phenomena from the viewpoints and experiences of individuals. In brief, it attempts to convert subjective responses into measurable dimensions, which can then be formally evaluated by statistical applications.To this extent it is a preliminary method. It makes the study of human subjectivity amenable to objective analysis, hence combining the strengths of both quantitative and qualitative research (Sexton et al. , 1998). This versatile social function is well suited to cases where the existence of concepts has not been established (Ekinci and Riley, 2001). The evaluation of students experiences comes into this fellowship and was used here as a branch step. Stergiou (2004) had earlier, and for similar reasons, followed this approach in relation to students views about teaching.The Q-sort was carried out in two phases. In the first phase, a bank of statements was created to represent the dimensions suggested by Lehtinen and Lehtinen (1991). The in itial set of statements was generated from previous questionnaires in the area of higher education, including unpublished dissertations (Leonard et al. , 2003), as well as from discussions with researchers in related areas. An initial pilot test was conducted with quintette subjects in order to check the instructions and any wording problems with the statements that daybook of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 9 Pereda, Airey and Bennett (2007) Service Quality in Overseas Education The Experience of Overseas Students were generated. For the first Q-sort, a total of 104 statements were used, related to physical quality (34 statements), interactive quality (38 statements) and corporative quality (32 statements). Respondents for the study were confined to students enrolled in a postgraduate programme at the researchers university for at least one semester. The experience in the university is a basic requirement to evaluate the service.The Q-sort was compl eted by a total of 30 students from 28 different countries, including two from the UK, six from other EU countries and 22 from other parts of the world. These students were asked to sort the statements, which had been printed onto separate cards, into the three dimensions and then, for each group of statements, to classify them into most important (the kind of service you would hold back to have) least important and not relevant. In order to qualify, a statement needed to be allocated to the same heading by at least 60 per cent of the sample (Ekinci and Riley, 2001 Hinkin and Schriesheim, 1989) and a minimum f four qualified statements was required to validate the existence of a dimension. The result of this Q-sort was a set of 85 validated statements distributed as follows physical quality 38 interactive quality 29 corporative quality 18. For the second Q-sort, in order to have a better balanced representation among the three dimensions, the best 20 statements that obtained a degr ee of consensus of 70 per cent or more were used for the first two dimensions, physical quality and interactive quality.However, further adjustments were also made both to avoid omitting likely determinants of student satisfaction for example, library services and to remove statements that essentially had the same meaning. For corporative quality, which only achieved 18 validated statements, three of which did not reach the cut-off of 70 per cent, five new statements were added. Hence, the second Q-sort took place with 60 statements, 20 related to each dimension.The respondents for this second round were 30 non-British full-fee-paying students enrolled on PhD (12) and master (18) degree programmes in different departments of the university. They were asked to sort the cards in the same way as in the first Q-sort. The output from this round was a set of 59 validated statements. One item was rejected from corporative quality. The second stage of the study involved further exploratio n of the statements to establish how they impacted on student views of the quality of service provided and how well they confirmed the existence of the three dimensions.For this, a research instrument was implemented with students taking taught postgraduate master level programmes at the institution. The final response was from 330 students taking a range of programmes in management and related areas. Eighty-four of these were on programmes related to hospitality and tourism, although it should be noted that this underestimates such students because a number of them identified themselves as study management, omitting to mention their particular specialism. All were overseas students paying full fees.The research instrument was distributed personally in spring 2005, in most cases at the end of classes, and self-completed in the researchers presence. Forty statements in total were used from the second Q-sort to measure student views of the quality of service. fifteen of these related to physical quality, 11 to interactive quality and 14 to corporative quality. The statements are given in display panel 2. Physical quality The gardens and open areas on the campus are kept clean Students rooms are provided ith adequate net income connections The schoolrooms have up-to-date teaching support equipment The university has young computers with the latest programmes Student accommodation is safe The university has sufficient residential accommodation The library has a wide range of book and periodicals in my area of studies The rooms in the student residential accommodation are comfortable Mean 5. 22 5. 14 5. 10 5. 06 4. 66 4. 66 4. 57 4. 55 SD 1. 17 1. 90 1. 05 1. 30 1. 31 1. 41 1. 51 1. 28 journal of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 60Pereda, Airey and Bennett (2007) Service Quality in Overseas Education The Experience of Overseas Students commensurate printer facilities are available The campus computers are sufficient for the stud ent population The communal areas in each student residence are adequate for the number of students The university has plenty of sports facilities The sport centre offers modern equipment The university offers modern accommodation at affordable prices The university provides adequate parking areas for students Interactive quality My course is intellectually challenging Staff react politely to students queries It is blue to make friends on campus The administrative staff are helpful Lecturers stimulate critical analysis on that point are clear and logical requirements for each module Lecturers can be easily contacted individually It is easy to get involved in campus social organisations Lecturers have adequate time for consultation Feedback from coursework is adequate It is easy to interact with local students Corporative quality The university takes the lead in research A degree from this university improves my commerce prospects The university maintains links with international education networks A degree from this university is well recognised internationally The university is well recognised for the academic programmes The university offers a high quality of teaching performance The ranking of my school is high Graduates from this university achieve considerable success in finding excellent employment A degree from this university has an excellent reputation in my home unpolished The university maintains excellent links with local industry The university has contacts ith international employers The university has been extensively recommended by my friends in my home country Lecturers in my home country recommended this university to me There are excellent links between my home country and this university Table 2 Students views of the quality of service provided 7= strongly agree 1= strongly disagree 4. 85 4. 85 4. 70 4. 69 4. 66 4. 57 4. 57 4. 45 4. 32 4. 23 4. 18 3. 92 3. 84 3. 45 1. 04 1. 02 1. 16 1. 14 1. 20 1. 17 1. 32 1. 20 1. 38 1. 33 1. 29 1. 37 1. 48 1. 30 5. 02 4. 71 4. 70 4. 60 4. 56 4. 55 4. 48 4. 35 4. 28 4. 23 3. 62 1. 04 1. 19 1. 23 1. 32 1. 19 1. 10 1. 19 1. 28 1. 22 1. 12 1. 50 4. 43 4. 31 4. 29 4. 20 4. 17 3. 94 3. 70 1. 38 1. 41 1. 45 1. 36 1. 32 1. 33 1. 48A seven-point Likert scale was used for this purpose, and respondents were asked to indicate the extent to which they agreed or disagreed with the statements relating to their experience. The instrument also store data on satisfaction, value for money and demographics. These are not account here. The analysis included the preparation of descriptive statistics, cross-tabulations against various independent variables, and exploratory factor analysis with Varimax rotation. An daybook of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 61 Pereda, Airey and Bennett (2007) Service Quality in Overseas Education The Experience of Overseas Students overall Cronbach alpha coefficient of . 875, results from more than 300 respondents, a Kaiser-Meyer-Olki n measure of sampling adequacy of more than . 0 and the Bartletts test results all gave support that the set of data was adequate for factor analysis, with a factor loading of . 35. Results and discussion The students views on the quality of service provided under the three dimensions are given in Table 2. These, unitedly with the reasons for enrolling in the particular programme presented in Table 3, provide an interpretation of the elements of service quality that are of importance to these international students. The reputation and content, including the English wrangle provision, of the programme are clearly important to the students in making their decisions about where to study. Reason Degree accepted internationally English language spoken Content of the courseReputation of this university back home Facilities Entry requirement get an offer of a place Influence of friends/family Know someone studying there Degree not available at home encyclopedism award Sponsors decisio n Level of fees Difficulty of acquiring into university at home Table 3 Reasons for enrolling No (n=308) 184 152 142 103 91 63 62 54 52 52 42 19 13 11 The most important finding of the research to be account here was that the factor analysis did not entirely support the structure proposed by Lehtinen and Lehtinen. Indeed, as set out in Table 4, four dimensions are identified, and of these, actor 1 is by far the most important, write up for the largest proportion of the variance (34 per cent), with eigenvalues greater than 3. 00 (6. 156).This factor includes a group of statements related to research, rigour and reputation, and is tagged here recognition. parts 1 Factor 1 recognition The ranking of my school is high (corporative quality) A degree from this university is well recognised internationally (corporative quality) The university takes the lead in research (corporative quality) A degree from this university has an excellent reputation in my home country (corporative quali ty) My course is intellectually challenging (interactive quality) Factor 2 quality of instruction and interaction with faculty Lecturers have adequate time for consultation (interactive quality) . 765 . 772 . 702 . 659 . 652 . 609 2 3 4 daybook of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 62Pereda, Airey and Bennett (2007) Service Quality in Overseas Education The Experience of Overseas Students Lecturers can be easily contacted individually (interactive quality) There are clear and reasonable requirements for each module (interactive quality) Lecturers stimulate critical analysis (interactive quality) Feedback from coursework is adequate (interactive quality) Factor 3 sufficiency of resources The campus computers are sufficient for the student population (physical quality) Adequate printer facilities are available (physical quality) The communal areas in each student residence are adequate for the number of students (physical quality) The university has suffic ient residential accommodation (physical quality) Factor 4 quality of facilities The university has plenty of sport facilities (physical quality) The sports centre has modern equipment (physical quality) The classrooms have up-to-date teaching support equipment (physical quality) The gardens and open areas on campus are kept clean (physical quality) . 863 . 802 . 526 . 483 . 724 . 689 . 657 . 642 . 758 . 663 . 611 . 454 Eigenvalue 6. 156 1. 527 1. 375 1. 72 Explained variance by factor (%) 34. 199 8. 481 7. 640 7. 069 Table 4 Service quality scale factor loading structure Extraction method principle component analysis. gyration method Varimax with Kaiser Normalisation. Rotation converged in five iterations To some extent this reflects how the university positions itself as a demanding and competitive body. The other three factors did not reach eigenvalues of 3. 00, and the percentage variance together only accounts for 23 per cent of the total. The second factor roughly relates to Lehtinen and Lehtinens interactive quality and here is labelled quality of instruction and interaction with faculty.The items here emphasise the importance of the lecturer in his or her intrinsic role as a teacher, willing to guide, teach and affect students. The variables included in this factor also provide evidence of the responsibilities of the lecturer towards the students in terms of providing clear instructions, accurate and punctual feedback and private consultation. Factor 3 includes four items from physical quality, and although they only explain 7. 64 per cent of the common variance, all the items have high loadings, ranging from . 642 to . 724. Interestingly, they all relate to the adequate provision of services by the university and hence are labelled here sufficiency of resources.The last factor, although composed of four items from physical quality, does not show a clear pattern two of the items refer to sport facilities (both of which have high loadings), the mode rnity of classroom facilities and cleanliness of the campus. This recasting of the dimensions provides an interest step in translating service quality thinking into the arena of higher education. In particular, it emphasises the point that the provision of services is not only about the actual facilities (classrooms, computers, etc) and the ways in which they are delivered (by the teachers), both of which find arrangement in any service it also highlights the fact that there is another, in this case overriding, dimension for students in the ways in which they judge their institution.This is the standing or recognition of the university, which in itself is a combination of achievements often over many years in the wide range of activities covered by universities teaching, research, invention and knowledge creation. In the case of this particular study, this may be partly explained by the fact that the institution concerned has an outstanding and long-established reputation for dia ry of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 63 Pereda, Airey and Bennett (2007) Service Quality in Overseas Education The Experience of Overseas Students tourism and hospitality studies, and a significant proportion of the respondents were taking these programmes. In the same way, ancient universities, some with histories over many centuries, offer reputation as a key element in attracting students.This recognition dimension, of course, also finds expression in other services and goods, but arguably its explanatory strength for universities in distinguishing between institutions, particularly for overseas students, is more sizable than in other areas. It is difficult to extrapolate from this to all universities. Given the rapid expansion of the sector in recent years, there has been little time for many institutions to have developed their reputations. This may explain why in earlier studies (Gatfield et al. , 1999 Tomkovick et al. , 1996) which have includ ed reputation it has not consistently appeared as the most important factor. Indeed, academic instruction has more typically explained most of the variance (Gatfield, 2000 Elliot and Shin, 2002 Patterson et al. , 1998).However, what it does point to potentially is the sheer importance of reputation once it has been achieved and, as a corollary, the imperative to maintain reputation. Against this background, conference tables and world rankings take on a crucial role and hence become a vital part of the development and survival strategy for institutions in an increasingly competitive world. As international recruitment and international competition in higher education increases, this is likely to figure increasingly prominently in the strategies of universities. Conclusion Three important issues come out of this work in relation to the things that students value in their university experience.First, in line with previous studies, the evaluation of higher education includes a complex and diverse range of variables, from classroom experience to library and computing provision, from social and sporting activities to international recognition. Second, the work in measuring service quality provides a good beginning point for understanding the basic structure of the variables that students take into account in evaluating their experience. And third, there is, at least for some universities, including the one where the study took place, a fourth dimension related to reputation in this case, a reputation in hospitality and tourism may have influenced the results. This then points to a key feature of higher education provision, which is that universities are not a uniform range of institutions.They vary enormously by, for example, age, size, structure, specialism and orientation, and any form of evaluation will be likely to reflect these differences. In this case, it is reputation and recognition that has come through. In other universities and with other student grou ps there may well be other dimensions in the variables. This study was based on one institution and sought the views of the international, postgraduate, full-fee-paying students who had already taken a decision about where to study, and the configuration of the variables reflects this. Primarily, it has brought the reputation of the institution into prominence but it has also provided a further basis for understanding the issues that international students value.Given the likely continued growth in international student movements, there are key lessons here for institutions, not least in the importance of developing and maintaining reputation. As already noted, in an environment of globalisation, international competition and league tables, reputation is likely to increase in importance. Of course, given the sample of a particular group of students studying particular subjects at one institution, there are some important limitations in the extent to which it is possible to generalis e the results. However, notwithstanding this weakness, both the approach and the findings in terms of the key variables and dimensions provide pointers o approaches to understanding the views of students and the ways in which this important group of students view their experience. There are clearly many further avenues for research in this area. A wider range of institutions with different priorities, a wider range of subject areas and coverage of undergraduate and domestic students would all provide further insights to the views of students about their diary of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 64 Pereda, Airey and Bennett (2007) Service Quality in Overseas Education The Experience of Overseas Students experiences and about the dimensions that they value. But perhaps most important for tourism and hospitality specialists would be a specific focus on students studying these subjects.While they are a significant cohort among the students included in the survey, and this study can provide pointers, their number was not sufficient to draw final conclusions about their particular characteristics, if any. This work remains to be done. References Aldridge, S. and Rowley, J. (1998) Measuring Customers pleasure in high Education. 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Journal of Hospitality, Leisure, Sport and Tourism Education 6(2), 55 67 67