The Concept and Practice of Depreciation

The concept and practice of depreciation plays an integral part in a company†s cash flow situation and funding. The two main reasons this occurs are that firstly depreciation is a for of self finance, and secondly because a company does not have to pay taxes on depreciation, hence excluding taxation from a cash amount which enlarges the cash flow of a company. As a term, depreciation is defined as a loss in value, a diminishment in market price, always taking the time factor into account, because the view point of depreciation is always a rate of change in value in an asset (fixed or current) compared to the present value of that asset. If a company purchases or rents machinery, or any sort of equipment used for production purposes, it has to take into account the purchased or rented good†s production life span, meaning that everything has a certain period of time in which it contributes to production before it is rendered useless. I use the term useless in the sense that what is produced does not bring profit to the company due to wear and tear resulting in production time loss and a lower standard of quality. The time based usefulness of an asset of course varies depending on what the asset is. If it is a van for example, its usefulness might be seven years before the van needs replacing, but if it is a building we are talking about, its usefulness may be forty years. For example, is a JCB digger were to be purchased in 2000 at the value of  £15000, and its productive life span were to be eight years, this would mean that in eight years time, the digger purchased would cease to be of any productive use to the company which purchased it. If it were to be resoled in 2008 though, its value would have depreciated drastically due to the time lapse from the initial purchase. Its depreciation, hence its devaluation, is its year zero value less an annual percentage of the devaluation process updated annually. Depreciation does not only apply to current assets, but also is applicable to fixed asset as well. Buildings for example lose their value too taking the time scale factor into account. If a building is purchased in 1970 as a newly built structure, its value will have definitely decreased in 2025 by the depreciation rate estimated. The way depreciation is worked out is by subtracting the rate of depreciation (of the year in question) from the present value. The rate of depreciation varies from year to year by its power (in the process of the annual 1 multiplied by the percentage rate of depreciation) being the year number of its depreciation and its depreciation rate possibly varying from year to year. Because depreciation is subtracted from the assets of a financial statement, it is not subject to taxation, therefore the company has automatically achieved a higher cash flow status by depreciating its assets, the worth of its capital value. We can see this in the following mock cash flow calculation (Last Page). In the first and second row, because depreciation is included, the cash and accounting sum of depreciation is not taxed, this leaves the company with more cash flow compared to the third column of the calculation sheet where depreciation is not included. This form of saving, or investing, not only allows a company to have a greater financial mobility in the market it is involved in, but also ensures the replacement of necessary current and fixed assets needed for production purposes. The best way for a firm to be financed it through self finance, and since depreciation is retained cash for future asset replacement, it is a form of self financing. This saves the company paying out interest rates on bank loans for example, an external source of finance which demands a price for the service provided to the company.

Explore How Steinbeck Presents the Relationship Between George and Lennie

In traditional fairytales, ogres are man eating beasts. The prince usually rescues the princess and they live happily ever after. 18. 10. 10 The main themes in a traditional fairytale are always either based on Romance/Magic & Evil. The main elements always are the antagonist (the bad guy), the protagonist (The good guy) and mainly sometimes the helper. In traditional fairytales the antagonist, the protagonist and the helper are often stereotypical, take Cinderella for example the princess is warm hearted, beautiful, nice and kind.The prince is always often handsome, charming, brave and wealthy The film ‘Shrek’ begins in a traditional way by using the most common phrase ‘Once upon a time’ that gives you an idea that the film has used some traditional phrases. Well you can tell by the opening scene that ‘Shrek’ is different to a traditional fairytale on how it shows Shrek doing his own thing. Shrek is very not like a stereotypical prince. Shrek i s an Ogre which straight away puts a picture in your mind of like a dirty, scary and ugly and also could be the enemy. The music when we first meet Shrek is a contrapuntal sound. It doesn’t really match the things he was doing.For example, when Shrek is in a mud bath. The music gave you a happy/exciting feeling and quite a good/bad impression; it also sets the mood throughout the scene. Shrek threatens the villagers in the film. On this scene you see Shrek as a dangerous monster, which looks ugly and also very angry; with his loud raw he scares away the villagers. The way Shrek acts, it makes out that he is very violent and aggressive and also the he could harm the villagers. In the scene with the villagers, a close up is used to show the detail of Shrek’s face and how large he looks and what he actually looks like close up.I do think Shrek is a stereotypical ogre at this point because he fits with his personality well on how a scary, evil person he sometimes can be. W hen Shrek meets Fiona he drags her out by her arm which is not a prince like thing to do. This shows you Shrek does act like an Ogre. Princess Fiona responds in a shocked way, She thought that Shrek would come in and sweep her of her feet instead he done the opposite and just dragged her out and also he didn’t defeat the dragon which is not like a rescue Princess Fiona expected.The music we hear when we first meet Lord Farquard is non digenetic and also parallel. It matches on how we first see Lord Farquard. When we first hear the music it suggests that Lord Farquard is strong and powerful almost like a stereotypical prince. When Lord Farquard threatens the Ginger Bread man it makes us think this is not how a stereotypical prince would act. Stereotypical princes act sweet and caring and Lord Farquard acts evil, nasty and demanding. Lord Farquard acts disgusted when he finds out Princess Fiona is an ogre.You can tell Lord Farquard is shocked and can’t believe his eyes. The impression Lord Farquard gives the audience is that he is not a stereotypical prince and is more like an evil controlling prince which makes us see his true colours. I think Lord Farquard is not a stereotypical prince because he is not handsome, charming or kind and shows he is only after marrying Princess Fiona to becoming king. Shrek’s swomp is what I think of how an ogre’s home would look like. It’s daunting. a ruin, decayed and grubby.Lord Farquard’s castle is what I’d expect a castle to look like it’s appealing, gigantic, impressive and stylish. Shrek is not like a stereo typical ogre at the end of the film because you see the real side of him which is sweet, caring and loving. ‘Shrek’ is not like a traditional fairytale because every character is not like its stereotypical character. You wouldn’t usually find a princess which becomes an ogre or an ogre that marries a princess also Lord Farquard who you would exp ect to be the protagonist is actually the antagonist.

Job Automation Essay Example | Topics and Well Written Essays - 500 words

Job Automation - Essay Example in an article named Automation and the healthcare cost curve dated April 2012 reports how the Dallas-based Parkland Health & Hospital System adopted automation in the pharmacy. The hospital has a robotic pick-and-pull system which can locate, prepare, and package pharmaceuticals for each patient. This helps the hospital reduce the number of staff required to furnish the orders. Another important area is the evidence-based care where automation is visible. An example is the Atrius Health which has nearly 1000 physicians employed at nearly 30 locations. The group was finding it difficult to keep its al physicians well-informed of the new developments in evidence-based medicine treatment protocols. For that purpose, the physicians had to rely on an online service from a clinical decision-support system named UpToDate. However, as it required the use of web browsers, the physicians had to leave the electronic medical record to conduct any search. However, presently, this service is installed as an additional button with the Epic EMR system. That means it is easier and more convenient for the physicians, thus saving a lot of time. At this juncture, it becomes necessary to go back to Parkland Hospital to see how it reduced its financial counselors by 35% through the adoption of automated eligibility rechecks. Earlier, people used to come back again to see a counselor to requalify to receive public assistance for medical care. However, presently, the system has introduced automation in this area, which allows 100% automation in eligibility rechecking. Another area is the labs of hospitals. Admittedly, present day labs are capable of receiving specimens, and centrifuging and loading the specimens onto an analyzer. The automation continues till the result is released. It is accepted by most healthcare experts that such labs are free from issues associated with human errors like mixing up specimens, interchanging results, and misplacing specimens. One cannot ignore the

Society & Bullshit Essay Example | Topics and Well Written Essays - 500 words

Society & Bullshit - Essay Example As bullshit does not reject the authority of truth, it has a power to pose as truth thus captivating the society. In this manner, it is a bigger enemy of the society than lie (Noah, 2005). A democratic and civilized society being aware of its basic right of truth and justice expects its country’s political disclosure to be based on them. It is important for the political discourse of the country to rely on truth so that the citizens are correctly aware of every situation concerned with their country. Lying, misrepresenting and bullshitting the nation will not only misguide it but would also hinder the society’s growth (McCormack, 2005). In the recent years, the U.S political discourse has become all about misrepresentation, falsifying the truth and lying. The dealings of recent governments depict that there is no place for truth in today’s political culture. President Bush era is a real and proven example of government lies and misrepresentation to the public. His lies and deceits have increased public mistrust in the government. It looks as if today’s political discourse is least concerned with truth seeking and providing it to the public (Arendt, 2009). One of the most famous examples of bullshit in the recent history of U.S political discourse is of President Bush State of the Union address in 2003. Financial Times reported this that the famous war justifying 16 words in the President’s address ("The British government has learned that Saddam Hussein recently sought significant quantities of uranium from Africa")  (Noah, 2005) were bullshit. Use of word â€Å"learned† rather than â€Å"concluded† signifies these words as bullshit. Although these words might be true, but they were bullshit as at the time of making this statement the president and his staff did not have evidence to support their claim, so they were bullshitting (Noah, 2005). These 16

EMF and Internal Resistance Lab Report Example | Topics and Well Written Essays - 1750 words

EMF and Internal Resistance - Lab Report Example This paper describes electric current as the manner in which the electric charge flow in a circuit in order to transfer energy portions to regions of resistance like resistors, buzzers, or bulbs) in the circuit. The circuit gets the energy at the start of the circuit where dry cells are producing electrical energy from chemical energy. The batteries available in today’s markets are mostly constructed from materials that possess negligibly small internal resistance. Real batteries do not only provide voltage to the circuit but they also offer some internal resistance. Any device that produces the voltage purely is called an electromotive force (E.M.F.) Which battery is the total energy that is changed electrical energy during the passage of a unit charge through the production point? It forms a voltage and reflects the total amount of energy supplied through the circuit. The terminal voltage a battery produces at a point without the flow of current is the EMF. The units for mea suring EMF is volts. All batteries/cells lose energy as heat when they are dissipating current because of the presence of their internal resistance. The voltmeter is used in the circuit to get the emf values. The addition of a resistor in the circuit drops the reading on the voltmeter voltage, v. Meanwhile, voltage does not experience full transfer in the circuit but a portion of it is wasted due to the presence of internal resistance within the battery. The dry cell only possesses internal resistance which converts the energy present into heat. The dry cells EMF together with its internal resistance can alternatively be calculated by other methods. A plot of terminal voltage versus current can help achieve the above. V varies inversely with changes in I to produce a straight line graph. The line equation of y=mx+c, is applicable to the formula of electromotive force, E= Ir.

Organization change and innovation Essay Example | Topics and Well Written Essays - 5000 words

Organization change and innovation - Essay Example Further than sociology, organizational innovation can make significant inputs to quite a lot of key fields of recent research. The most noticeable one is study on nationwide structures of innovation; however, it is equally pertinent to endogenous hypotheses of financial development more commonly. The link between the selection of type and the presumption of organizational change can be made since every concept or point of view relies on a comparatively open analysis of the environment. As these links are formed, â€Å"implicitly a number of new areas of research on innovation are suggested† (Poole, 2000, p. 102). Structural Contingency Theory A steady demand caused the automatic organization, but an altering demand formed the requirement for an organic organization with its stress on innovation as well as flexibility. Many researchers argue that more and more financial as well as political divisions should currently highlight either the organic representation or inter-organiza tional networks. However, the contingencies that describe why one specific type of â€Å"inter-organizational network is better for which kind of innovation and in which institutional or societal context have not been developed† (Poole, 2000, p. 154). Political Theory Political theory appeared â€Å"in opposition to structural contingency theory† (Poole, 2004, p. ... which the leading alliance, once in control, can stay even if the essential contingencies for the organization change, as a result, giving a reason for why a number of businesses do not deal with environment change. Nonetheless, without considering which takes place first - alterations within the main contingency or alterations within the leading alliance - shifts in the concluding one mostly indicate changes in policy in the direction of innovation or away from it. As a result, the political representation can be simply incorporated with the decisions on the significance of a high-risk policy, generally a unique ‘prerogative’ of this leading alliance. Organizational Environment Theory An exceptional evaluation of the research efforts that have been carried out on organizational change and innovation within this point of view shows that the majority of the organizational environment has highlighted the choice of organizational type. However, little concentration has been given to either the organic formation, the difficulty of the distribution of labor, or modernization rates. Perspectives on Organizational Change Organizational change is controlled by the institutionalization of authority in addition to the activities of interest groups in as well as around organizations. Since the last decade, both the authority implanted within official organizational structures in addition to the procedures and the current organizational understandings have been altering considerably. The stress of international competition as well as deregulation has caused a number of organizations and associations to look for new types of organization and various representations for managing individuals. Organizations turn â€Å"flatter, leaner, and less functionally oriented† (O’Reilly

The Princess Bride Film Essay Example | Topics and Well Written Essays - 4250 words

The Princess Bride Film - Essay Example ployed in the film; it is expected that the selected scenes from the movie will provide useful insights to learners regarding the various camera shots, movements, sound effects, music and dialogues as shown in the movie. The students need to demonstrate their knowledge, skills and understanding of film through an analysis of selected scenes from the movie and the assessment tasks are carefully planned to meet the language needs of the learners too. 1. Students are asked to submit a portfolio at the end of the unit for teacher feedback and the portfolio should comprise of their understanding of the various themes of the movie and how the character sketch of each of the major characters are revealed in the movie from the scenes shown to them. 2. The class task asks the students to make a write up of the importance of dialogues and sound effects in the movie. For this, students are shown certain scenes in the movie without any sounds. Students need to construct appropriate dialogues based on the actions and later they can be shown the same scenes with all the dialogues and sound effects. a) Pre-viewing Activities that will provide the students with an understanding of the basic factors associated with the genre of film, the various categories of films and the major actors/actresses of the movie. 1. Discussion: The teacher organizes an open discussion in the class. Initially, the teacher asks each one what they know about films in general. Each one contributes to the discussion by adding a different point. The students are asked to take notes whenever a new idea is being discussed. Students can also ask for clarifications, examples and substantiation on what others have pointed out. The activity goes on until the students have shared all their previous understanding of the genre of films. The teacher can then intervene to divert their attention to new information on films and can carefully elicit their responses. This would pave way for another creative discussion

Western and Chinese landscape painting Research Paper

Western and Chinese landscape painting - Research Paper Example The essay "Western and Chinese landscape painting" compares Western landscape painting with Chinese landscape painting. Most of these landscapes do exist up to now because they were and are still being used as archeological sites. Although landscape painting is believed to have been practiced all over the world, it is the Western and Chinese landscape paintings that are more predominant in archeological sites and art galleries that focus on landscape painting. Western and Chinese cultures depict a wide range of landscape painting. In most paintings, the background always contains a physical feature. In China, this is always accompanied with a waterfall or a mountain while in the West it is accompanied by rivers and lakes . To discus more about Western and Chinese landscape paintings, we will use landscape painting (1), Poet on a Mountain c. 1500 by Shen Zhou, to represent Chinese culture, as well as landscape painting (2), Poppies Blooming by Claude Monet to represent the Western cul ture. In Chinese culture, landscape painting was inspired by philosophy, represented by pure landscape and devoid of human life. Most of the landscapes were based on imaginary sceneries, such as mountain, but there was a common problem in bridging the gap between the foreground and background, or objects in far range. To solve this problem, most Chinese painters used a dead ground or the use of mist. However, in Chinese culture, there was a slight difference between the East and West Asia in the landscape paints.; in West Asia there was the classification of art according to its prestige and cultural value. This practice was known as hierarchy of genres while in East Asia the form of mountain-water ink was the most common and valued form of landscape art. East Asia dealt with imaginary landscape while the West painters dealt with history painting. With time, they required landscape painting and a poem inscribed on the painting with the use of figures to make landscape look more reli gious. A good example is one of the Chinese masterpieces by Shen Zhou which combined the painting and the poem as a religious saying: â€Å"White clouds encircle the mountain waist like a sash. Stone steps mount high into the void where the narrow path leads far. Alone, leaning on my rustic staff I gaze idly into the distance. My longing for the notes of a flute is answered in the murmurings of the gorge5." In Western culture, landscape painting philosophies were based on religious practices and carried significant spiritual weight. Also in the Western culture, artists tried to make the landscape art as real as possible6. In Chinese culture, their landscape painting aesthetics involved a lot of white or blank space, which allowed the observer to fill the void with his or her own imagination enabling different viewers to have different view of the painting, as this will depend on what or how they decided to fill the void. In addition, the Chinese landscape painting allowed the viewe r to focus on a particular image, as most of the paintings were usually blank, as in filled with mist or fog, to scrap the unwanted information, and with focused imagination allowed the observer to express his or her fillings to the image easily. In Western culture, landscape painting aesthetics included all the details that a naked eye could see when looking at a scene and this was to help the viewer to feel as if he or she was present t

Macro Analysis about Apple Research Paper Example | Topics and Well Written Essays - 2000 words

Macro Analysis about Apple - Research Paper Example ation has always been at the forefront of innovations in the electronics industry, their biggest drawback has been inability to hold onto market share after the initial novelty wears off. This has seen Apple Inc. start to transform itself to a fully-fledged consumer electronics organization and away from being an inventive computer manufacturer. The cause for this transformation has mainly been due to external factors as the company expands globally and comes up against increased competition (Lashinsky, 2012). This paper will seek to carry out an analysis of Apple Inc.’s macro-environment using the PESTLE tool with the aim of detailing critical issues facing Apple’s marketers. Moreover, this information will be applied when making recommendations regarding marketing strategies for Apple Inc. The macro-environment of Apple Inc. will help in the determination of the organization’s current situation. To carry out this analysis, a PESTLE analysis will be applied with the objective of determining the political, economic, social, technological, legal, and environmental factors that will impact Apple Inc. This tool is effective in investigating the macro environment of an organization with the intention of using the information as a guide for strategic decision-making. The assumption for using a PESTLE analysis is that, if an organization carries out a current audit of its environment, while also assessing probable trends and changes, it gains a competitive advantage over its competitors in responding to these changes (Keller, 2013). This tool is useful in comprehending the larger picture with regards to, the wider environment that Apple is operating in, while also allowing the company to understand risks present in the market, as well as potential, position, and direct ion that the organization should take strategically. While using a PESTLE analysis, a company can find out where their products are positioned with regards to the external environment, which will

Video Game Addiction Essay Example for Free

Video Game Addiction Essay In recent years there has been a great increase of children spending too much time playing video games rather than spending time reading books or school related curricular activities. As a result, because children are being introduced to video games at such a young age, they are becoming addicted, resulting in poor academic performance and also affecting their social skills. Video game addiction has been categorized ad an â€Å"addiction† since it’s similar to other addictive behaviors, demonstrating that it can last for years and not solely a symptom of comorbid disorders. Electronic gaming has exploded in popularity and for some children has become their primary recreational activity (Olsen, et al. , 2007). As new technology and new video consoles are released, both children and adults are attracted and end up buying these new consoles. Tech savvy adults like to have the latest technology which leads to the purchase of the products and their children are exposed which leads to an addiction. Studies have shown that, (Weinstein 2010) in different countries have used different scales to assess prevalence of computer game addiction. There have been a whole host of case studies in the medical literature reporting some of the adverse effects of playing video games (21, 22). These have included auditory hallucinations (23), enuresis (24), encoprisis (25), wrist pain (26), neck pain (27), elbow pain (27), tenosynovitis- also called â€Å"nintendinitis† (28–31), hand-arm vibration syn- drome (32), repetitive strain injuries (33), and peripheral neuropathy (34) (Weinstein 2010)Video game addiction has been categorized as (Douglas, et al. , 2011) pathological video game use, commonly called video game â€Å"addiction†. It is considered â€Å"pathological† because of its similarities to â€Å"gambling† addiction, since it’s begins as entertainment, but then progresses to an addiction. Players lose sense of time and control and find playing fun and rewarding, but then becomes dysfunctional because it affects the child’s social growth and their school curricular activities as well as outdoor interest. Users may play compulsively, isolating themselves from other forms of social contact, and focus almost entirely on in-game achievements rather than broader life events (Weinstein 2010). Parents and families are also affected because they find themselves dealing with the child’s addiction that it makes it difficult to monitor the children 24/7. However there are major concerns among parents and Doctors that spending too much time playing video games may eventually put a stress on the child’s social engagement other peers and rather prefer isolation to continue playing these videos games. Others suggest that consumer should be informed about the potential addiction risks that can be attributed to playing video games (Van Rooij, et al. , 2009). Warning messages about [overuse of video games] risks have never appeared before [ such as those found] on leisure products such as bicycles, swings, soccer balls, and guitars, making these specific warning messages very atypical and unusual (Van Rooij, et al. , 2009). However now there are Centers that can be found in different countries including the US that specialized in these types of addiction to assist the children and their families overcome this pathological addiction. According to findings that after children were treated at this Centers and after treatment the gaming hours did reduce a fair amount, with significant progress.

Importance Of Nature Based Attraction

Importance Of Nature Based Attraction Lang OLeary (1997) stated that nature-based tourists are more interested in nature, travel more often at longer distances and stay longer at a destination. Moreover, they are well educated, with high levels of both individual and household income and are willing to spend more. Silverberg et al., (1996) stated that nature based attraction is a phenomenon which represents a new market in the tourism industry and has captured the mind of planners and marketers. Nyaupane et al., (2004), suggested that nature based tourism has been growing rapidly than tourism in general. When the destination managers attempt to attract the growing market, they are faced with a double paradoxical task; in the beginning, there is the need to preserve the resources that attract the tourist and provides a quality travel experience; Backman et al., (1999). It is a challenge which requires a balance between the individuals expectations, preferences and attitudes towards the environment for a successful nature -based experience; Uysal et al., (1992) cited in Silverberg et al., (1996). 2.2.2.2 Importance of nature-based attraction 2.2 Tourism attractions According to Mill and Morrisson (1985), the tourism system is made of four key segments: the market, travel, tourist destinations and marketing. Moreover, Gunn (1988) stated that tourism attractions deal with tourism destinations; highlights the role of tourism attractions (tourist, traffic, attraction, information and signposting). Therefore, tourism attractions forms an essential part of the tourism destinations and they are one of four key segments of the tourism system. Tourism attraction is the major reason why tourist visits a destination. The tourist product includes attractions, services and infrastructures. Gunn (1988) said that tourism attractions are composed of the several components including tourists activities, local scenery, service and entertainment. Together, these features represent the total appeal of natural and man-made characteristics. For example, each historical site or lake has its own uniqueness in its features and appeal and cannot be judged as identical to other tourism resources. All tourism attractions are tourism resources, but all tourism resources are not tourism attractions. It may be impossible to evaluate the attractiveness of the various tourism destinations. Also, Laarman and Durst (1987) use level of interest and degree of physical thoroughness to distinguish between soft and hard nature tourists. Lindberg (1991, cited in Meric Hunt, 1998), moves from twofold typologies to a fourfold categories. He suggests that there are: 1. hard core nature tourists who has high levels of environmental commitment and support for enhance sustainability, want physically and challenging experiences, travel in small groups, take longer trips, demand for fewer services and make their own travel arrangements 2. dedicated nature tourists who take trips precisely to protected areas in order to appreciate local, natural and cultural history; 3. mainstream nature tourists who visit destinations primarily to take an unfamiliar trip; and finally, 4. casual nature tourists who enjoy nature as part of a wider trip. However, Eduard kuÃ…Â ¡en (2010) argued that a destination without potential or real tourism attractions cannot be developed into a tourism destination. Potential tourism becomes real only when it provides visitor accessibility like physical access, public access, sightseeing. Only the real tourism attraction can be engaged on the tourism market and be promoted. Also, Hu and Richie (1993), Muller (1994) stated that the classification of tourism attractions into natural and artificial in the main obstacle to an efficient approach to tourism attractions. 2.5 Destination attractiveness Pearce (1979) defined destination attractiveness as the responsiveness to which the destination meet expectations of its visitors in terms of food and accommodation, natural beauty, cultural richness, recreational opportunities and other amenities. The more a destination is able to meet the needs of the tourists, the more it is perceived to be attractive and the more the destination is likely to be chosen. Without tourism there would be no tourist attractions. Attraction is the ability of a destination to deliver individual benefits. Ferrario (1979) stated that it only happened when people are attracted towards a destination whereby the facilities and services follow. Attractiveness is the outline of impressions, ideas and beliefs about destinations based on information from various sources (MacKay and Fesenmaier 1997). In short, the greater the attraction power of a particular destination, the higher will be the number of tourists in terms of their stay and tourist receipts. There are some factors which cannot be categorized as attractions but which plays an important role in the attractiveness of a destination such as infrastructure, exchange rate and political stability (Ferrario 1979). A tourist preference appears to be more precise and is the ultimate decision in defining the level of attractiveness of a destination. Their perceptions about a given area control its success or failure as a tourist destination. Since perceptions are certainty in the travelers mind, it does not matter how many tourism resources are accessible in a specific area when all its attractiveness has already been well-defined (Echtner and Ritchie, 1993; Leyele, 1996). However, the limitation of tourist preferences as attraction measures is that human observations are based on personal and cultural beliefs and are influenced by promotional actions and previous experiences (Milman and Pizam, 1995). In addition, factor like bad weather may create a one-sided perception of a tourist destination.