What I Learned From An Audit Essay - 1277 Words

Introduction The overall goal of Professor Schafer for ACCT-8400 Seminar in Auditing course is to prepare for each student to enter the auditing professions and/or to work with auditors. The student should have ability to demonstrate proficiency in developing audit evidence that meet the standards of the profession, apply auditing standards in the real world, create an audit plan, and proposed to the senior managers. I recognize that having an effective audit system is important for a company because it protects the company from management and financial issues that might destroy the business. Three main things I learned from this class is how to plan an audit program, perform tests of control and substantive tests of transaction, and ethical responsibilities of accountants and auditors. Audit plan Firstly, in an audit plan, an auditor should know how to monitor, analyze and access risks of the organization. Essentially, auditors gather information on how an organization or company is operating, understand the company’s business, industry, ownership, and management, as well as observe how these things are being implemented. Then, the auditor can use information obtained from communications between previous auditors, analytical procedures to consider the inherent risk. Analytical procedures are evaluations of financial information through analysis of relationships among financial and non-financial data. In this procedure, we compute financial ratios to compare current toShow MoreRelatedEssay Ethics Case937 Words   |  4 Pagessupposed to go over a total of 6 hours. Pressured by the senior on the audit, he is caught between lying about his hours or telling the truth and going over budget on the audit, potentially causing the other accountants on the team to look bad prof essionally. The first alternative that I have learned about when addressing ethical issues as a staff auditor would be to talk to the senior on the team and tell him/her exactly what is going on, but the senior is the one telling him to â€Å"eat† his hours.Read MoreThe Experience Of Interning At Ey962 Words   |  4 Pages I had the opportunity of interning at EY from June 3rd to August 3rd, 2015. I interned in the Baltimore office with 26 other interns as a part of the Assurance service line. Over the course of the internship, I had the opportunity to attend regional training for interns in Washington D.C. in addition to a service line training, lasting a total of 5 days combined. We received general information in training about the company, their mission, organizational structure, and employee expectations. TheRead MoreAnalysis Of The Legislative Joint Auditing Committee Audited1173 Words   |  5 PagesSummary of District Audit In 2015, the Legislative Joint Auditing Committee audited Hector School District. In the Summary of Auditor’s Results and Financial Statement Findings, the auditors did indicate a material weakness in internal control. Here, the specific requirement noted that management is where the responsibility falls for implementing sound accounting policies and maintaining internal control over financial procedures that are consistent with their own assertions found in the financialRead MoreWhat I Have Learned About Privacy And Security1476 Words   |  6 PagesI have learned there is extremely more to the HIM department than I realized. This HIM department located at Sykes is the main location for all of the Northern regions HIM needs. I was able to learn that the HIM department helps answer frequently asked questions and concerns regarding the HIM processes in addition to indicating opportunities where they can facilitate effective outcomes dealing with patient satisfaction. In the fu ture AMG wants to be paperless, also for the health information functionsRead MoreKeystone Computers Networks, Inc. ( Kcn )1119 Words   |  5 Pagesselective audit planning working papers that were prepared by the staff of Adams, Barnes Co. for this year’s audit.† I will be listing the order in which I would perform this audit and I will decide if I should select the client and focus on the key audit objectives while applying the audit risk model. First, I will list the steps I would take to perform this audit. 1. Review each major section of the audit strategy. 2. Significant risks. 3. Complete analytical ratios for the year. I will now reviewRead MoreCase Analysis : Tax Evasion1143 Words   |  5 PagesMEMORANDUM TO: PROFESSOR KEVIN HEE FROM: MAYRA ROJAS SUBJECT: TAX EVASION Executive Summary The purpose of this memo is to inform you more about a case of a tax evasion. In the case, a former U.S. judge tax court and her husband commits tax evasion and obstruct the Internal Revenue Service audit. I looked through some tax laws using the book South-Western federal taxation and applied to the case. In this case, we learned that it is not difficult to deceive personalRead MoreThe Changing Market Of Job Market Essay1175 Words   |  5 Pages As I read the article by PwC, it states the importance of societal value has when recruiting for potential employees for their company. The article states that, â€Å"In a survey of 1,409 chief executive officers (CEOs), 69% said their organization’s purpose is focused on societal value.† This reveals how significant and important societal values have on people. The statistics of this statement is credible because it surveyed 1,409 CEOs which means that this reasoning is a evidence of the changing marketRead MoreIntern At The Largest Cpa Firm1550 Words   |  7 PagesReflection This past summer, I had the opportunity to intern at the largest CPA firm in Buffalo, Freed Maxick, CPAs. It was an intense six-week program that exposed me to a variety of work in departments such as tax, audit, EAS, consulting, and healthcare. At Freed Maxick, they wanted the internship to parallel the experience their first-year staff accountants have. We were treated as full-time employees as we had our own cubicles, worked forty-hour weeks, and were designated tasks from upper-level staff pertainingRead MoreWhy Toshiba Is Getting Hit With A Record Fine1599 Words   |  7 Pagescompany owned Toshiba Corporation’s scandal lead to the CEO, Hisao Tanaka’s resignation after an independent financial audit revealed accounting discrepancies totaling 58.9 million dollars. Well known for various home electronics (TV, VCRs, etc.) and household appliances (dishwasher, washing machines, etc.) the Toshiba Corporation has been operating since 1875. An analysis of what happened to Toshiba demonstrate a lack of ethical standards in leadership, transparency, and finance. Leadership TheRead MoreZZZZ Best Company: How Does a Review Differ from an Audit?1392 Words   |  6 PagesWhitney never issued an audit opinion on financial statements of ZZZZ Best but did issue a review report on the company’s quarterly statements for the three months ended July 31, 1986. How does a review differ from an audit, particularly in terms of the level of assurance implied by the auditor’s report? While both a review and an audit are attestation services provided by CPAs. A review and an audit differ in that a review does not offer the level of assurance that an audit does, auditors do not

Ways in Which the Culture Influences the International...

1. Introduction International marketing or business is uniquely different from the local market because the product price, place and promotion is vastly different from what is been offered to local customers (Johansson, 2000) With the emergence of the information technology, cross border marketing has never been a distant dream. However, it has never been easier even for giant multinational companies to face challenges that come in international business. The biggest challenge comes from the culture which varies from country to country. At its basic understanding, international marketing engages the firm in making one or more marketing mix decisions across national boundaries. At its complex level, it involves the firm in establishing†¦show more content†¦Similarly, in any country whether they are Muslim or non-Muslim state, when there are Muslim in the community they have to cater with halal certified meet as well chicken. Therefore, this cultural factor has major influence on KFC, McDonalds, as well as Pizza Hut or for that matter all companies who are involved in restaurant and food sector. Hotel chains in Saudi Arabia are been influenced by the culture of the society and the country. For instance, Hilton hotel chains in Saudi Arabia and close to the Mecca and Medina serves mostly to pilgrims rather than the tourist. Hence all activities in Hilton chain needs to be catered to religious cultural activities (Fallon, 2010). 2. Adaptation and standardization It was in the Fordism era in the early 19th century where standardization was the most widely used strategy across the industrialized countries (Johansson, 2000). Henry Ford when he manufactured Ford Car, the company produced only black Ford. Standardization refers a company providing the same identical product across the globe (Keegon, 2002). Most of the time they are considered to be global brands (Johanson, 2000). Some of the example that could be considered global brands is Coca Cola, McDonalds or Amazon. However, they too have some degree of adaptation in taste or price when it comes to marketing in a different market. According to Carl Ritzer (2007) in its journal on Mcdonaldization of society, he found out that in theShow MoreRelatedPolitical Factors That Affect International Business1020 Words   |  5 Pagesin overseas markets there is often a risk, the risk is referred to as political environment risk, and these factors can facilitate or hinder business operation. Some of the political factors that affect international business include† (Justin Ervin. Zachary Smith A.2008). One significant political environmental factor that influences international business operation is trade agreements. Countries frequently enter into trade treaties to further facilitate trade between themselves. Case in pointRead MoreThe Influences of Globalization Essay1397 Words   |  6 Pages The influences of globalization can be felt in every city around the world. Technology has enabled individuals as well as organizations the ability to immerse themselves into another culture virtually at the speed of light. Understanding of different societies and cultures has become one of the leading processes of business. Primarily there has been a greater focus on understanding the various cultures because of its ability to affect business on a global scale. Nevertheless, organization suchRead MoreMulticultural Considerations in Business880 Words   |  3 PagesMulticultural Considerations in Business There are many different impacts that culture has on the way business is conducted; cultural systems of values and beliefs lead to specific interpretations of events and interactions, and different demands and expectations for business relationships often exist for individuals from different cultural backgrounds. Engaging in international and multicultural business requires a level of understanding and awareness of specific cultural issues that might ariseRead MoreTheory of Values: Crossvergence930 Words   |  4 PagesIntroduction Cross cultural studies has great impact especially to business managers. National culture or core culture that developed the individual before it is influenced by other factors in the environment and society is subject to change depending on how strong the influences would be. However for the individual to fit in, they have to embrace the new found culture or a new culture might have evolved combining the core values and the current society’s value. Literature Review In KelleyRead MoreCultural Crossvergence931 Words   |  4 PagesIntroduction Cross cultural studies has great impact especially to business managers. National culture or core culture that developed the individual before it is influenced by other factors in the environment and society is subject to change depending on how strong the influences would be. However for the individual to fit in, they have to embrace the new found culture or a new culture might have evolved combining the core values and the current society’s value. Literature Review In KelleyRead MoreThe Issue Of Language Boundaries838 Words   |  4 Pageswhen everybody enter to new culture. Everybody need struggle to communicate what they want to get necessary information regarding new culture. The findings suggest that the language barrier generates negative emotional. There are so many differences like Body languages, eating food, Cloths wearing, communication. This paper describes the most well known and accepted new cultural with international language. These theories consider relations between new people And new culture. Introduction The pointsRead MoreCultural Differences Of Business Practices1625 Words   |  7 PagesWith increasing economic globalization recently, there are more opportunities for business but yet brings some challenges because stakeholders become more geographical diverse and the market is bigger than before. Companies are also facing cultural differences when they enter into different countries. Culture is an important part of human society composing of knowledge, beliefs, art, morals, laws and other habits. Cultural differences are the variations in what people have, think and behave betweenRead MoreMarketing Principles Of International Marketing1391 Words   |  6 Pagesplenty of international marketing principles and knew that international environments are quite different from countries to countries. Each market you enter is different, and what works in one country or region will not work in another. As technology creates leaps in communication and transportation, the world continues to feel smaller and smaller. It is not that hard for companies and consumers to conduct business in almost any country around the world thanks to advances in international trade, andRead MoreInfluence Of Religion On International Trade Essay1394 Words   |  6 PagesIntroduction Today’s world economy is changing drastically and as a result trade between countries is emerging. International business is constantly growing. Culture has proven to have a huge influence on trade. Religion can be defined as a system of shared beliefs and rituals that are concerned with the realm of the sacred. Religion is a system that guides people’s behaviors and influence them in the way they interact with other people and the world. Religion is one important source of a society s beliefsRead MoreThe International Business Negotiations Influenced By Chinese And American Cultures And Differences743 Words   |  3 Pages Discussion on the international business negotiations influenced by Chinese and American cultures and differences Jialin Zhao CMN6060 Professor Stephen Novick October 26, 2016 Abstract Cultural negotiations are business negotiations with different cultural conditions. Under the background of economic globalization and international economic integration, the business ties between countries are becoming more and more closely. In order to avoid cultural conflicts, it is important to understand

Junior High Essay Example For Students

Junior High Essay As my parents drove me away from 8th grade graduation I always felt that High school would relinquish all the drama that I went through in Junior High. Well here I am, entering my junior year and getting over the stress of making the Varsity volleyball team. Just when I thought that I was starting off on the right foot, I turn around and the only foot that I feel is the one kicking me in the gut courtesy of my best friends. The school bell rings like its the end of an unexpected first round snapping us both back to reality. As we separate and go to our first period classes I feel as though I took one below the belt. I need help, I need a referee. Now, as I cautiously sit in the counselors office thinking to myself, Am I just going to make matters worse with my friends? Can the whispers among the upper classmen possibly be true? There is this disease that is talked about, it comes around a couple times in your life and I barely escaped its wrath in Junior High. Well now its back to claim any sanity that I had left for this year. The disease if youre wondering, is known as Pre-graduation Separation a type of deep emotional growing pain. The first attack showed up leaving my heart in a state of numbness, as though it was being held captive in shackles of cold steel. Like a piranhas insatiable appetite slowly picking away at its preys flesh so does the disease eat away at the core of ones friendship. Then the once polite conversations are followed by meaningless confrontations. Its as if the disease grows with each encounter, slowly breaking down all immunity within that friendship. Next, by attacking your mouth the disease makes your tongue a weapon of mass destruction, disabling you from taking back the words of poison that now flow through the veins. Intervention at this time will not work and the disease grows stronger as the friendship weakens and breaks down. The school bell rings again and round three is finally over, I can relish in only a short break from all this unnecessary banter. Lunch does not come as quickly today, my feeling or need for interaction with my peers is an overwhelming emotion. The disease at this point has taken all energy from me, only subsistence will strengthen me. The sound of the school bell beckons me into another round of overwrought emotions, while wanting the day to end my strides become slow and cautious. The halls begin to look longer, moving away from the intended destination. Breathing becomes difficult as the cold tiled ground swallows up the steps that are necessary to fight off the disease, pulling the core into uncertainty. Just as the disease grabs hold you lose all sense of humanity that the body might have. However, as you turn around its not a foot you see but a hand, lifting you up. And with that the necessary words needed to wipe out the disease completely comes in the form of forgiveness. The friendship so dearly cherished has once again beaten down the Pre-graduation Separation disease. I will build up an immunity to this disease, along with others, but time will ultimately be the deciding factor for all.

Marriott International Hotel Groups and environment

Introduction As the world continues to modernize, the environment suffers. Trees are cut down to give way for the latest commercial and/ or residential areas. The results of deforestation have been deadly over the last decades were floods and landslides brought about disasters in the homes of thousands of families. Campaigns that promote the restoration and preservation of the environment have risen over the years.Advertising We will write a custom case study sample on Marriott International Hotel Group’s and environment specifically for you for only $16.05 $11/page Learn More Different organizations have supported such through their corporate social responsibility programs but there are some that go a step further. This paper will examine Marriott International Hotel Group’s efforts in sustaining the environment. The individual operation of a hotel will be the focus of this paper because by studying the activities of Marriott in their camp aign to go green the hotel chain’s strategies implemented can be a learning lesson for someone who is in the hospitality and tourism industry. Marriott International has won several awards in terms of their environmental sustainability programs over the past decades. The JW Marriott in Indianapolis has been awarded the Emerging Green Award which was presented by the Professional Convention Management Association (PCMA) last November 9, 2011 at the Washington Hilton Hotel (JW Marriott Indianapolis Wins Green Award, 2011). â€Å"To be considered for the award, the hotel had to document all steps taken to lessen its environmental impact such as buying and using environmentally friendly products, having ongoing training in environmental policies and practices and encouraging the use of low-impact transportation for guests and employees† (JW Marriott Indianapolis Wins Green Award, 2011). Challenges There are a few challenges in environmental sustainability programs especial ly in the hospitality and tourism industry. In order to build hotels, trees are cut down as they are being used to build facilities. Sometimes deforestation occurs to give way for hotels and country clubs to be built on. It is a challenge for hotel engineers and architects to lessen the cutting down of trees in building facilities. Another challenge in the hotel industry with regards to environmental sustainability campaigns is the monitoring of power, gas and water usages. The hotel management can discipline and monitor the consumption of electricity, gas and water of hotel staff but it is very difficult for them to monitor the usages of hotel guests.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The management can only put notes in hotel rooms to inform guests of conserving resources but they cannot impose such on the latter thus it is difficult to monitor the consumption of natura l resources. Lastly, the challenge of reusing and recycling materials to prevent environmental harm and wastage has been a constant obstacle for any company in any given industry. In the hospitality sector, it is a challenge to reuse and recycle materials because guests and customers may complain about unsanitary practices which may harm the branding of the hotel but it is essential to note that as long as procedures are followed through management can push through with their environmental campaigns. Opportunities Opportunities for growth are endless especially in terms of environmental sustainability in the hospitality industry. For Marriott international, opportunities can be seen in the constant development and expansion of the company’s corporate social responsibility sector. Over the years the company has hosted programs such as their rainforest preservation program and the green buildings program (Sustainability Report, 2009). Marriott has set out goals to further impro ve its participation in preserving the environment. These goals include the reduction of energy and water consumption by 25% per room by 2012, expansion of the green hotel development in 5 years time, conversion of Marriott’s $10 billion supply chain to green, educate and inspire not only associates but also guests to support environmental programs and address environmental obstacles through innovative conservation initiatives like the rainforest protection and water conservation (Sustainability Report, 2009). Trends Jonas Lang LaSalle predicted that by 2012 there would be 4 environmental sustainability trends that would persist. These trends would shape the sustainable development movement are transparency, global consistency, public/ private collaboration and focus on solar energy (Four Sustainability Trends to Watch in 2012, 2012). Transparency includes measurement and disclosure of information relating to sustainability such as energy consumption and carbon emission.Adver tising We will write a custom case study sample on Marriott International Hotel Group’s and environment specifically for you for only $16.05 $11/page Learn More â€Å"In 2011, more than 3,000 companies, including 404 Global 500 firms, voluntarily reported their carbon emissions, water management and climate change policies to Carbon Disclosure Project in 2011, perhaps swayed by CDP’s 551 investor members, who use the information in deciding where to place more than $71 trillion in investment capital† (Four Sustainability Trends to Watch in 2012, 2012). Global consistency includes the development and standardization of a framework in understanding the effectiveness of environmental sustainability strategies adopted and implemented by different firms globally. â€Å"Consistent measurement is important to corporations as they focus on sustainability not only in their own operations but, increasingly, throughout their supply chain as w ell† (Four Sustainability Trends to Watch in 2012, 2012). The collaboration of the public and private sector is an expected trend in 2012 and for future years to come. In the past year, 2011, we have seen both government and business organizations collaborate in sharing and realizing their green goals. It is in theses collaborative initiatives that obstacles to sustainability are best overcame for both agencies possess their own strengths which may be beneficial in the collaboration. Lastly focus on solar energy will be the last perceived trend in 2012. Jones Lang LaSalle predicts that by 2012 solar powered devices will take over the market. These devices will affect supply and demand economics paving way to technological advancements and organizations will take advantage of this innovation by creating incentives. Global Perspective: Hospitality Industry Going Green In 1996, the World Travel and Tourism Council together with the World Tourism Organization and the Earth Council developed the global environmental certification program for the hospitality and tourism industry. This program identifies environmental sustainability issues that threaten the economy as well as the ecological balance of the community. It presents recommendations and strategies on how to transition to more sustainable development practices. Environmental friendly practices are encouraged by hotel companies. They are â€Å"embracing sustainability practices through all their developmental and operational strategies†.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is a trend in the hotel industry to go environmentally friendly thus initiatives such as educational programs, reforestation programs, eco-resorts, energy efficient practices and developmental projects that build infrastructures that comply with environmental friendly standards enable the hotel industry to adopt practices that are related to sustainability more conveniently. â€Å"Over the last decade, the movement towards ecologically sound tourism has swept across the globe; and the practices being implemented are as diverse as the different geographies. Hotel companies are being prompted by rising energy costs, government pressure, consumer expectations and the competitive landscape to increasingly make sustainability a top priority† (Hospitality Going Green, 2009). Ten Eco-Friendly Hospitality Companies Below is a list of the top 10 eco-friendly hospitality companies with their corresponding platforms with regards to eco-friendly practices and environmental conservatio n and sustainability programs (Environmental Mission Statements: A List of Hotel Sustainability Policies, 2010). Kimpton Hotels Restaurant Group – The company has an environmental program called Eathcare where every hotel and restaurant adopts environmental friendly products at the same time they religiously practice recycling among its chains. – Corporate Philanthropy. Ritz-Carlton Hotel Company – The company has created the Ritz-Carlton Environmental Action Conservation Teams (REACT) to deliver its objective in conserving the environment. The team is responsible for implementing eco-friendly practices to minimize environmental imprint of the hotel chain. REACT primarily works on projects aimed to restore native plants, protect endangered species and clean beaches and roadsides. – Corporate Philanthropy. Intercontinental Hotel Group – They created a program called Green Engaged where their objective is to reduce energy, water and waste, cutting carbon emissions, and raising guest and staff awareness of sustainable issues. They have partnered with National Geographic in educating people on environmental issues. –Corporate Philanthropy. Fairmount Hotels and Resorts – Created the Green Partnership Program which minimizes â€Å"property operational impacts on the environment through resource conservation and best practices†. – Corporate Philanthropy. Marriott International, Inc. – The hotel chain’s environmental goals are to decrease water and energy consumption by 25% per room by 2017, create green construction standards for hotel developers, educate partners, staff and guests about environmental issues and invest in conservation initiates such as the rainforest protection and water conservation. Corporate Philanthropy. Omni Hotels and Resorts – The company is heavily practicing recycling, conserves energy by promoting hybrid and other energy efficient technologies, utilize eco -friendly products, reduce carbon footprints, create green roofs and plant more trees and water supplies. Corporate Philanthropy. Starwood Hotels and Resorts Worldwide, Inc. – The company has created an environmental sustainability policy aimed at conserving natural resources, minimizing waste and pollution, enhancing indoor environmental quality, establishing and reporting on key environmental performance indicators and educating associates, guests and communities on environmental issues. Corporate Philanthropy. Wyndham Worldwide Corporation – They created a program called Wyndham Green where they aim to develop environmental programs, products and services, set and measure environmental impact targets, and comply with climate policies and environmental laws. Corporate Philanthropy. McDonald’s – The fast food chain aims to help the environment improving waste management and sustainable packaging, conserving energy and having green restaurant designs. â⠂¬â€œ Corporate Philanthropy. Lifetime Gym – The gym’s sustainability initiatives involve sustainable carpeting, designing a green building, energy and water conservation, recycling and promoting the use of environmental friendly products and services. – Corporate Philanthropy. Marriott Environmental Campaign Marriott Hotels International has been one of most active hotel organizations in terms of the preservation of the environment. The company pays attention to the quality and services its managements provides. It pays much attention to sourcing locally grown products and encourages its associates, staff and guests to minimize their impact on the environment by conserving energy, gas and water. Marriott Hotels International promotes among its staff and guests the proper way of disposing garbage, conserving energy and traveling and/ or working in the most environmental friendly way an individual can. Among Marriott’s eco-friendly programs include  "Marriott’s linen and towel reuse program which aims to conserve water and energy and minimize the release of detergent chemicals to the environment. The environment is an everyday consideration at Marriott, say staff, returning a positive green score of 81% on this point in our employee survey. They say the green credentials of the organization influenced their decision to work here (50%, and a top 15 ranking) and acknowledge that it is younger colleagues who are driving environmental change (62%, with just seven firms scoring better). Marriott’s eco-friendly practices include providing eco pillows, recyclable key cards and coreless toilet rolls, and producing up to 20% of its own electricity† (Best Green Companies, 2011). In March 2010, another Marriott branch in Portsmouth launched its latest recycling scheme where the hotel aims to recycle 98% of wastes produced (Portsmouth: Marriott recycles 98% of waste, 2010). The hotel has collaborated with local recyclin g experts such as ACM Waste Management plc and PDM Group to make such program a success. In this recycling scheme all the hotel’s waste food products will be recycled. This program is first implemented in Portsmouth but will soon be adopted by other hotel branches. Aside from this new recycling program, Marriott has implemented other processes in recycling. This included the placing of recycling bins in guest rooms and meeting rooms. All hotel staffs are trained to separate biodegradable and non-biodegradable wastes ((Portsmouth: Marriott recycles 98% of waste, 2010). Marriott’s Environmentally Conscious Hospitality Operations program is the hotel chain’s sustainability plan where it focuses on the conservation of water and energy, activities concerning clean air, recycling, wildlife preservation and cleaning up neighborhoods. â€Å"Through this program, it replaced 450,000 incandescent light bulbs with fluorescent lighting, introduced linen re-use systems, and installed 400,000 low-flow showerheads and toilets at its hotels worldwide. Marriott has also reduced water usage by more than 15% over the last five years through the said program† (Marriott International Inc, USA and Global Tourism Business Award Winner, 2009). Marriott Hotel International commits to ensure that business activities and practices of the company will be properly managed so as to have minimal impact on the environment. The company guarantees that the operations of the hotel chain will comply with all statutory regulations concerning the environment. Marriott’s environmental action plan for 2010 includes the increase of recycling practices to reduce wastages, the improvement of energy management systems and awareness to reduce the consumption of power and gas, the installation of flow reducing devices to reduce water consumption, the investment of compact fluorescent lamps and replacement of existing Dichronic Halogen lamps to reduce energy consumption a nd the establishment of a green team to help implement energy saving initiatives (http://www.marriott.com/hotelwebsites/us/l/lgwgs/lgwgs_pdf/Environmental%20Policy-2010.pdf). In its use of technology Marriott was named â€Å"Top 12 Green IT Companies by the Computer World magazine in 2009 (Marriott Wins Big Reward by Going Hi-Tech and Low Energy, 2009). â€Å"Marriott developed an underground data center to take advantage of a naturally cool environment to reduce power consumption in the IT arena. The company also uses server virtualization and desktop power management policies. Additionally, so far Marriott has recycled more than 28,761 IT assets, diverting 629,408 pounds of waste from landfills, according to the release† (Marriott Hotel Industry Continue Green Push, 2009). Marriott has also stopped its automatic newspaper drop program to guests’ bedroom but instead the management asks guests which newspaper they wish to read during their stay. The hotel chain also o ffers its guests the option to support their green stay program where an additional $1 a day will be billed to hotel guests (Marriott Hotel Industry Continue Green Push, 2009). The hotel chain also expressed its plans to expand their green hotels program by 1000% in November 2009. This program includes the revamping of Marriott’s hotels to environmental friendly designs (Marriott Plans to Expand Green Hotels by 1000%, 2009). Marriott Hotel International also adopted a smoke-free hotel policy where it provides its guests a smoke free environment. â€Å"The smoke-free hotel policy has received praise from guests, and Marriott remains committed to achieving a smoke-free environment in all of its properties in the U.S. and Canada. The continuing efforts of these properties to comply with the smoke-free policy reinforce Marriott’s commitment to being an environmentally friendly company† (The Marriott Smoke-free Hotel Policy, 2012). Marriott Hotel International has be en actively involved in the preservation of the environment. The hotel chain has trained its associates and staff of eco-friendly practices to adopt in proving services to clients and guests. Staffs are trained to conserve energy, gas and water. They are also educated in separating wastages from biodegradable to non-biodegradable. Hotel staffs are well aware of practices which may benefit the environment thus the success of Marriott not only lies with their environmentally aware manpower but also in their constant innovative programs and strategies to minimize the hotel chain’s impact on the environment. The corporate social responsibility team of Marriott International Hotel has been actively participating in the conservation of the ecosystem. Marriott has been developing programs such as the reusing of linens and towels by guests to conserve electricity from washing them as well as water. This program also minimizes the use of detergents to flush out in the environment. Asi de from training and educating its staffs and associates, Marriott also holds programs where it helps in reviving rainforests especially in Brazil. The company has contributed so much in terms of saving the environment. It has also started renovating existing hotels with a new environmentally friendly â€Å"green† design. Conclusion Environmental sustainability is very important especially in the hospitality and tourism industry because we are marketing sceneries for guests to relax. With the destruction of the environment, traveling will be a hassle especially with the constant change of weathers. Hotels in the tropics especially those located near beaches would always suffer from tsunamis. On the other hand hotels located in areas where forests have been victimized by illegal logging and deforestation would constantly suffer from flash floods and landslides. It is important to sustain our environment to preserve the eco-system. As someone who is part of the hotel and touris m business, I have observed that the weather and climate as well as the environment play important roles in marketing and packaging hotels and vacations. Clients want to visit places that are beautiful. Most people whether they are staying in a hotel for vacation or for business prefer the ambiance of nature. Whether they are surrounded by trees or the ocean, it is a big and major factor where hotels are located. It is important to preserve the environment for it affects all industries. In the hospitality and tourism industry the environment plays a big role in the planning and decision making of customers and guests. It is important that each company must be aware of environmental issues and address them through simple deeds such as the conservation of power, water and gas. Employees must be trained to conserve resources and practice proper waste disposal. It is also important that companies constantly improve corporate social responsibility programs to further adapt to changes in the environment and address issues through CSR programs. Marriott International Hotel is a great example of a hotel chain with a solid environmental sustainability program. Reference List Best Green Companies. (2011). Retrieved from http://bestgreencompanies.thesundaytimes.co.uk/5/profile/307/Marriott-Hotels-International/ Environmental Mission Statements: A List of Hotel Sustainability Policies. (2010). Retrieved from http://www.environmentalleader.com/2010/03/18/environmental-mission-statements-a-list-of-hotel-sustainability-policies/ Four Sustainability Trends to Watch in 2012. (2012). Retrieved from http://www.htrends.com/trends-detail-sid-60391-t-Four_Sustainability_Trends_to_Watch_in_____.html Hospitality Going Green. (2009). Retrieve from http://www.irei.com/uploads/marketresearch/128/marketResearchFile/hospitality_insights_DF0052.pdf JW Marriott Indianapolis Wins Green Award. (2011). Retrieved from http://www.prnewswire.com/news-releases/jw-marriott-indianapolis-wins-green-a ward-135446153.html Marriott Hotel Industry Continue Green Push. (2009). Retrieved from http://www.environmentalleader.com/2009/04/27/marriott-hotel-industry-continue-green-push/ Marriott International Inc, USA and Global Tourism Business Award Winner. (2009). Retrieved from http://www.besteducationnetwork.org/case_studies/pdf/Marriott%20International%20Inc%20USA.pdf Marriott Plans to Expand Green Hotels by 1000%. (2009). Retrieved from http://www.environmentalleader.com/2009/11/11/marriott-plans-to-expand-green-hotels-by-1000/ Marriott Wins Big Reward by Going Hi-Tech and Low Energy. (2009). Retrieved from http://www.hoteltechresource.com/article38330.html Portsmouth: Marriott recycles 98% of waste. (2010) Retrieved from http://www.businessmag.co.uk/News/Hospitality/Portsmouth–Marriott-recycles-98–of-waste.aspx Sustainability Report. (2009). Retrieved from http://www.marriott.com/Images/Text%20Images/US/MarriottSocialResponsibilityandCommunityEngagement.pdf The Marrio tt Smoke-free Hotel Policy. (2012). 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