French Court System Free Essays

The French court system is a double pyramid structure. There are two separate orders: administrative courts and judicial courts. Each order has a pyramid structure, with a single court at the top and various courts at the base. We will write a custom essay sample on French Court System or any similar topic only for you Order Now Litigants displeased with a court decision can seek a review before the next court up in the hierarchy. In each order, a single court of last instance ensures that the lower courts interpret the law in the same way. The administrative courts settle disputes between users and public authorities. The Conseil d’Etat hears cases in first and last instance. It is both adviser to the government and the supreme administrative court. †¢The courts with general competence are the administrative courts, administrative appeal courts and the Conseil d’Etat (as a jurisdiction). †¢Administrative courts with special competence are the financial courts (Court of Auditors, Regional Courts of Auditors, Court of Budget and Financial Discipline) and various other tribunals like the disciplinary bodies of professional orders. The judicial courts settle disputes between persons and sanction offences against persons, property and society. There are three categories of judicial court: †¢the courts of first instance: – the civil courts: district courts, regional courts, commercial courts, employment tribunals, agricultural land tribunals, social security tribunals; – the criminal courts: . ordinary courts: police courts, regional criminal courts, assize courts; . specialised courts: juvenile courts, military courts, political courts and the maritime criminal court; local courts, created by Act 2002-1138 of 9 September 2002 to meet the need to make justice more accessible, swifter and capable of dealing more appropriately with small claims and minor offences. Local courts have lay judges; †¢the courts of second instance: the appeal courts; †¢the supreme court: the Court of Cassation, responsible for ensuring compliance with the rules of law applied by lower courts. It judges the fo rm and not the merits, unlike the courts of first and second instance, which judge the facts. How to cite French Court System, Essay examples

Internal Accounting Control Critical Analysis

Question: Discuss about theInternal Accounting Control for Critical Analysis. Answer: Introduction This article refers to internal control in respect of audit program so far AICPA Employees Benefit Plan Audit Center is concerned. The body had framed the guideline to help the upcoming professionals as a sponsor of the plan or administrator or trustee. The basic features to be highlighted for considerations are to emphasize on the issues of implementing plans of internal control over financial reporting. The main features to be discussed are: Need of internal control to this plan Fundamentals of internal control Monitoring the control measures To identify the deficiencies of internal control from the auditor communication and respective plan Foundation of cost effective internal control Way of improvement of effectiveness of plan related to internal control by auditor Search for additional information related to effective internal control Additionally this article will feature helpful instances of control to establish the plan. Definition of Internal Accounting Controls To define internal accounting control of any organization we have to identify its needs and scopes for the better performance of the organization so far transparency and effectiveness related to financial accounting is concerned. Internal accounting control contains several methods or processes which are put in system by the management of any company in order to confirm the integrity of information pertains to financial and accounting, to achieve targets related to operation and profitability with forwarding the mission of the management regarding policies. The best possible practice of internal control is ensured when the same is applied to different divisions and departments of any organization with common objective of the organization. There are different systems of internal control which are not identical in nature and application although many basic philosophies are there related to financial integrity and accounting practices with standard management practices(Investopedia, 201 5). Components of Internal Control System The components of internal control framework are specified by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) InternalControl- Integrated Framework, published in 1992. The same had emphasized on five basic components: The Control Environment Control environment is basically depending upon several in-house factors and working practices of the organization. These factors endorse integrity and ethical values, commitment for competency, attitude of Board and Audit Committee, style of operation and philosophy of management, structure of the organization, and delegation structure of the organization related to authority and policies and practices of human resource management of the company. Risk Assessment Risk assessment is related to audit and client management. While client management risk control can be mitigated by reducing errors and frauds, audit management is properly practiced through identification of inherent risk, control risk and detections risk(Energy, 2016). Control Activities Control activities are depending upon proper implementations of systems highlighting the areas of sufficient division of duties, delegation of authority related to transactions and respective operations, sufficient documentation with records, proper control on assets and respective records physically with self-governing checks on activities. Information and Communication Information plays a vital role in todays business world. Information is consisting of MIS and accounting system. Hence proper monitoring of information is priority for the management transparent communication makes it easy for practicing proper internal control so far accounting is concerned. Monitoring Monitoring of internal control is possible through internal audit system implemented effectively. To ensure proper monitoring of internal accounting control independent internal audit is the priority and demand of the situation. It is desirable that internal audit management should act independently relating to operation of accounting activities. This can be ensured through the reporting of internal audit team to higher authority in the capacity of board of directors or audit committee(JSU, 2015). Examples of Internal Control Examples of internal accounting control are given below: Implementation of system of checks and balances to confirm single authority to exercise control over respective fields of financial transactions Reconciliation of relevant bank account periodically with special emphasis of instruments due for clearance for both payment and receipts Restriction of credit card users with specification of limits and the purpose of spending. Monitoring of budget vs. expense analysis of the organization to control over spending. Fixation of monetary policies of the organization and make it in black and white with approval of Board of Directors Physical checking and monitoring of assets periodically with the notice of normal wear and tear and existence of those physically Protection of cash in the form of petty cash and other cash funds through effective cash management Strict policy towards issuance of financial instruments in the form of checks. To ensure avoidance of transactions with the parties of conflict of interest(OHM, 2015). Benefits of Internal Control in Business There are certain advantages of practicing internal accounting control by the management to ascertain smooth running of the business with integrity and ethics. The following points can be considered as the merits of practicing internal accounting control within the organization: The system of internal accounting control facilitates the system of protecting the assets from the bad impacts of misuse. Accident, theft etc. This system also ensures the implementation of management policies for accomplishment of corporate objectives. Proper system of internal accounting control facilitates the role of auditor to act as watch dog related to financial and accounting system of any organization by ensuring detection of intentional and unintentional mistakes in the form of frauds and errors in the financial accounting system(Aicpa, 2015). This system enhances the scope of controlling the integrity of the organization by way of reliability with accuracy related to financial statement and the respective record covered under the books of accounts. This system emphasizes on the role of HR so far their work is concerned with the division of work with proper level of delegation of authority bestowed to ensure proper smooth work on daily basis. Proper implementation of internal accounting control can ensure preparation and implementation of effective and systematic plans to confirm correctness of information. Internal control also plays the role of alarming the staff to ensure correctness of the work in respect of accounting(Accountlearning, 2016). Limitation of Internal Accounting Control As for other controls practiced in the business system, internal accounting control also faces some limitations. These limitations are mainly related to cost effectiveness. The main objective of the system of internal control is to ensure correctness of the financial accounting system with the help of systems implemented and with the available human resources in the operation of accounting. There are different process of internal control prevalent in the accounting and financial management of the organization. While big companies are insisting on the application of strong internal audit team headed by audit committee, small companies are insisting on strong MIS with standardized accounting software(Hill, 2014). Cost of implementation of a specific control system should not exceed the anticipated benefit of thecontrol process. It is one of the basic concepts for the implementation of control system. As human being is involved in the process of executing the job and implementing control, it is always to ensure that the situation should not drive them towards any unethical situation(Libin, 2015). The ultimate objective of strong internal control is to reduce three types audit risks- inherent, control and detection. While all these risks are related to material misstatement due to different reasons like intentional and unintentional errors. While inherent risk is related to unintentional error, control risk is detected as concept of fraud or misstatement due to lack of control. To avoid such happening, internal control is being practiced. Still if its there, there is no use of practicing the same. Internal accounting control can have it limitation by the application while the material misstatement happens and this requires regular survey to find new scope of fraudulent activities by the person concerned by avoiding the existing scope of internal control(K-state, 2015). Real Cases Real cases of practice of internal control and its limitations can be found in case of resignation of KPMG as official auditor of FIFA as they could not stop the corruption of the world football body in spite of their best efforts. Toshiba had faced such occurrence in 2015 when they were accused with massive accounting scandal and this erased the importance of internal control in such big MNC(Toshiba, 2015). The involvement of top level management flouting the norms of internal control had been observed in case China Essence Group where the CEO was involved in the process of manipulating stocks(Agnew, 2016). Conclusion None can deny the role of internal accounting control and it is evident that it can play a vital role for the healthy and ethical operation of any organization. It is most important to place the proper system of internal accounting control to ensure the integrity and professionalism of the company and it should be practiced at all levels of the organization. This can ensure the best possible operation of the company through proper delegation of authority to be practiced even if some efforts of misconduct can be initiated by some people in the organization. References: Accountlearning, 2016. Concept Of Internal Control And Its Advantages. [Online] Available at: https://accountlearning.in/2012/02/concept-of-internal-control-and-its.html [Accessed 10 November 2016]. Agnew, H., 2016. KPMG Switzerland resigns as Fifa auditor. [Online] [Accessed 10 November 2016]. Aicpa, 2015. The Importance of Internal Control in Financial Reporting and Safeguarding Plan Assets. [Online] [Accessed 10 November 2016]. Energy, 2016. Internal Control Evaluations. [Online] Available at: https://energy.gov/sites/prod/files/2016/04/f30/ICGuidance2016.pdf [Accessed 10 November 2016]. Hill, R., 2014. Limitations of Internal Control in Financial Reporting. [Online] Available at: https://study.com/academy/lesson/limitations-of-internal-control.html [Accessed 10 November 2016]. Investopedia, 2015. Internal Controls. [Online] Available at: https://www.investopedia.com/terms/i/internalcontrols.asp [Accessed 15 November 2016]. JSU, 2015. Section 404 Audits of Internal Control and Control Risk. [Online] Available at: www.jsu.edu/ccba/fea/faculty/zanzig/477/477_10.ppt [Accessed 10 November 2016]. K-state, 2015. Internal Control Limitations. [Online] Available at: https://www.k-state.edu/internalaudit/internal-controls/limitations.html [Accessed 10 November 2016]. Libin, Z., 2015. Troubled China Essence unable to file Q2 results. [Online] [Accessed 10 November 2016]. OHM, 2015. Top Ten Internal Controls to Prevent And Detect Fraud! [Online] Available at: https://www.omh.ny.gov/omhweb/resources/internal_control_top_ten.html [Accessed 10 November 2016]. Toshiba, 2015. Toshibas accounts. [Online] [Accessed 10 November 2016].

Sandra Cisneros free essay sample

One day I’ll own my house, but I won’t forget who I am or where I came from. † Says Sandra Cisneros. As a young child, Cisneros enjoyed reading many books. One of them was The Little House by Virginia Lee Burton which is one of the reasons a home is important to her. While attending Catholic school she would receive low grades because of her fear of speaking up and volunteering in class. Although Cisneros learned to work hard in school thanks to her parents, she was still too shy. One day in tenth grade a teacher encouraged her to read her work to class. Hearing her work they encouraged Cisneros to join the schools literary magazine which, she later became editor of. Growing up Cisneros would always feel isolated from the rest of her family. She says she would especially feel isolated when her father would refer to his â€Å"seis hijos y una hija† (â€Å"six sons and one daughter†) rather than just saying he had seven children. We will write a custom essay sample on Sandra Cisneros or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page After high school Cisneros decided to go to University to study English. After graduating a teacher enrolled Cisneros in Iowa Writers Workshop. In the writers workshop she felt weird and strange being a Mexican-American women surrounded by people who were from very different and rich backgrounds. â€Å" It wasn’t as if I didn’t know who I was. I knew I was a Mexican women. But, I didn’t think it had anything to do with why I felt so much imbalance in my life, whereas it had everything to do with it! My race, my gender, and my class! And it didn’t make any sense until that moment, sitting in that seminar. That’s when I decided I would write about something my classmates couldn’t write about† In a Interview Sandra says â€Å"I recall I wanted to write stories that were a cross between poetry and fiction. I was greatly impressed by Jorge Luis Borges Dream Tigers stories for their form. I liked how he could fit so much into a page and that the last line of each story was important to the whole in much the same way that the final lines in poems resonate. Except I wanted to write a collection which could be read at any random point without having any knowledge of what came before or after. Or that could be read in a series to tell one big story. I wanted stories like poems, compact and lyrical and ending with a reverberation. † As the chapters advance in the story Esperanza matures and talks about being a teenager. Some of the things she talks about are getting a job and physical changes in a girls body. Throughout the story she writes about people she actually knew in her neighborhood and about their issues. In one of the story she writes about Sally a girl who’s strict dad beats her and gives her no freedom whatsoever. Her book The House On Mango Street has been one of her most successful books written. It is used through out many schools from middle schools to college. In 1986 she received a fellowship award to help her finish My Wicked Wicked Ways. In 1987 Cisneros could not find a job and had run out of money so she soon started a private writing program. She had tried very hard to try to make this program work putting up flyers but it sadly still failed. After giving up on the failed writing program she decided to take a job teaching a the California State University in Chico, California. While living in California she was given another money grant. She used the grant to write Women Hollering Creek and Other Stories. In 1994 Loose Women was published in a review they said the poetry book represents a powerful, fiercely independent woman of Mexican heritage, though this time the innocence has long been lost. Cisneros currently lives in purple Victorian house in San Antonio, Texas which she was in the news for two years because of the city board objecting and saying the color was too bright. Until it had faded into a more lighter lavender color. Cisneros has never had any kids and has never been married. Sandra says that she would always think she would do it later on in her life but she then decided not to she also said it’s a sacrifice about being a writer. And that she could never really find anyone who would seem like a good father, and she would never be able to afford a child by herself. Cisneros has stories rich in Mexican culture and is a great example of a independent women. Overall I think Cisneros writes about Hispanic culture to show people of different backgrounds the beauty of Mexican culture. And to write about how her life had harsh times yet those harsh times helped her grow up into who she is now. Hopefully Cisneros will keep writing poems and keep inspiring people.

Study of the 2009 Influenza H1N1 emergence Pandemic The WritePass Journal

Study of the 2009 Influenza H1N1 emergence Pandemic Introduction Study of the 2009 Influenza H1N1 emergence Pandemic IntroductionConclusionRelated Introduction Pandemic influenza is an epidemic of infectious disease that can spread among human population across the world. Its first appearance was in 1918 (Spanish Influenza H1N1), where it caused an epizootic outbreak in swine causing the most devastating and terrifying pandemic in history. Pandemic influenza H1N1 was then re-emerged again in 2009 (Swine Flu).   According to the World Health Organization (WHO) several factors must be present to be considered a pandemic such as:   infected droplets released into the air and breathed in by others or close contact with infected pigs. Swine influenza is caused by Influenza A virus, which belongs to family orthomyxoviridae. They are pleomorphic-enveloped viruses therefore Influenza viruses are named based on the major surface antigens: Hemagglutinins (HA) and Neuraminidase (N).   Neuraminidase is an enzyme that is responsible for releasing the progeny virus from infected cells, by cleaving sugar molecules that bind to the virus. By contrast, hemagglutinin is a lectin that mediates binding of the virus to the host cell and entry of the viral genomes into the host cell. Overall, there are at least 16 different HA subtypes named H1 through H16.  The first three hemagglutinins, H1, H2, and H3 are the main HA subtypes present in Influenza viruses. It is important to understand the emergence of 2009 pandemic influenza, for which one has to recognize its genetic origins. Influenza A viruses are composed of a protein-studded coat that surrounds a genome made up of eight single-stranded RNA segments (PB2, PB1, PA, HA, NP, NA, MP and NS).   These RNA segments of pandemic 2009 have resulted from co-mingling of genomes from two influenza viruses- N. American H1N1 and Eurasian swine H1N1. This concept helps to explain how viral genetic re-assortment has resulted in the emergence of the pandemic strain, with a mixture of swine, human and avian influenza viruses. One would predict that changes in the genetic makeup of this virus requires us to develop new vaccines on an annual basis to attempt to prevent this virus especially in those that are elderly or chronically ill, since for them, influenza can be extremely fatal.   According to CDC (Centers for disease control and prevention) epidemiological data indicates that elder people (65 years) tend to be less affected by H1N1 virus. Perhaps this explains the age-related pre-existing immunity. Figure 1- shows age groups most affected by the H1N1 influenza reported to CDC in the United States from April 15 to July 24, 2009.As can be seen, the number of reported cases per 100,000 population was highest among individuals five to twenty-four years of age group (26.7 per 100,000). Recent research on the crystal structure of the HA from the pandemic virus A/California/04/2009 has revealed the similarity of the Sa antigenic site located on the hemagglutinin molecule, in particular, of the 2009 H1N1 virus with the early 1918 human H1 viruses.   Exposure to older viruses circulating from 1918 through the 1930s or 1940s are likely elicited 2D1-like antibodies that can cross-react with the 2009 viral protein HA. As a result individuals exposed to these viruses, now over the age of 65 have some protection from swine flu by antibodies originally elicited more than 50 years ago.   Further research has shown that 2D1- antibody can bind to identical Sa antigenic site in the 1918 and 2009 pandemic and cross-neutralize both 1918 and 2009 pandemic viruses  in vivo.   Perhaps this provides a strong explanation for the age-related pre-existing immunity and the low levels of mortality rate in elder people, in the current H1N1 pandemic. Today in this 21st century, new advanced vaccines and antiviral drugs have been introduced to prevent this virus especially in those who are unable to produce immunity against Influenza viruses. Compare to the third world where only small proportion of people were fortunate to have vaccines as a safety precaution. Even then, 3% of the worlds population (1.8 billion people) at the timedied of the disease. Nowadays scientists and many health organizations such as CDC or WHO are intensely looking in to whether or not the same virus will strike again.   They have the knowledge and the discipline to get the world ready. Recently, CDC recommended a seasonal flu vaccination (trivalent seasonal influenza vaccine) as the most important step in protection against influenza viruses. This seasonal influenza vaccination has been recommended for every individual from the age of 6months onwards as not only it protects against H3N2 virus but also Influenza B and H1N1 Influenza A virus. This proves that seasonal influenza vaccine can still be used to protect against various viruses including 2009 H1N1 Influenza and H3N2. Recent research on neutralising influenza antibodies also proves that seasonal influenza vaccine can lead to increase in the production of neutralizing antibodies up to 80%. But vaccination with plasmid DNA encoding H1N1 influenza (HA) and boosting with seasonal vaccine can stimulate a greater than 50 fold increase in neutralizing antibody than that produced by one does of seasonal vaccine alone or DNA alone. Conclusion The future impact of the 2009 H1N1 influenza virus is not yet possible to predict as to which strain will cause the next pandemic or epidemic.   On the one hand, the 2009 H1N1 influenza virus is still expected to continue to circulate as a seasonal influenza strain. Due to this, more people will now develop immunity to this current version of the virus. Despite of that, the World Health Organization (WHO) has warned many countries including Africa and Asia to prepare for more devastating flu epidemics in the future. This concern has been promoted due to the possible mixture of swine flu viruses with seasonal strains during the winter months and can transform in impulsive ways. The best possible way for an individual to protect against 2009 H1N1 influenza virus and other influenza viruses is through defensive measures such as covering mouth when sneezing or coughing, good hygiene and vaccinations against H1N1 influenza virus when possible.

Why Some Cells Commit Suicide

Why Some Cells Commit Suicide Apoptosis, or programmed cell death, is a naturally occurring process in the body. It involves a controlled sequence of steps in which cells signal self-termination, in other words, your cells commit suicide.   Apoptosis is a way for the  body to keep checks and balances on the natural  cell division  process of mitosis  or continued cell growth and regeneration. Why Cells Undergo Apoptosis There are several instances in which cells may need to self-destruct. In some situations, cells may need to be removed to ensure proper development. For example, as our brains develop, the body creates millions of more cells than it needs; the ones that do not form synaptic connections can undergo apoptosis so that the remaining cells can function well. Another example is the natural process of menstruation that involves the breakdown and removal of tissue from the uterus. Programmed cell death is necessary to start the process of menstruation. Cells may also become damaged or undergo some type of infection. One way to remove these cells without causing harm to other cells is for your body to initiate apoptosis.  Cells may recognize viruses  and gene mutations and can induce death to prevent the damage from spreading. What Happens During Apoptosis? Apoptosis is a complex process. During apoptosis, a cell triggers a process from within that will allow it to commit suicide. If a cell experiences some type of significant stress, such as DNA damage, then signals are released which cause mitochondria to release apoptosis-inducing proteins. As a result, the cell undergoes a reduction in size as its cellular components and organelles break down and condense. Bubble-shaped balls called blebs appear on the surface of the cell membrane. Once the cell shrinks, it breaks down into smaller fragments called apoptotic bodies and sends out distress signals to the body. These fragments are enclosed in membranes so as not to harm nearby cells. The distress signal is answered by vacuum cleaners known as macrophages. The macrophages clean away the shrunken cells, leaving no trace, so these cells have no chance to cause cellular damage or an inflammatory reaction. Apoptosis can also be triggered externally by chemical substances that bind to specific receptors on the cell surface. This is how white blood cells combat infection and activate apoptosis in infected cells. Apoptosis and Cancer Some types of cancers persist as a result of a cells inability to trigger apoptosis. Tumor viruses change cells by integrating their genetic material with the host cells DNA. Cancer cells are usually a permanent insertion in the genetic material. These viruses  can sometimes initiate the production of proteins that stop apoptosis from occurring. An example of this is seen with papilloma viruses, which have been linked with cervical cancer. Cancer cells that do not develop from viral infection can also produce substances that inhibit apoptosis and promote uncontrolled growth. Radiation and chemical therapies are used as a mode of therapy to induce apoptosis in some types of cancers.

Organizational Culture In The Toyota Company Case Study

Organizational Culture In The Toyota Company - Case Study Example When Toyota built plants in the west, they attempted to copy Toyota’s production system details without studying the difference between how workers in the East felt about their work compared to their Western counterparts. This difference can be referred to as employee engagement. Western employers have begun to realize the huge value to be realized from engaging their workforce. However, apart from running surveys aimed at discovering how engaged their employees are, not many are aware of how to synthesize engagement. When Toyota’s cars were recalled, those recalled had been made in the West. The recalls did not happen to vehicles manufactured in the East since the employees could have spotted them due to their engagement. Employees in the West might have noticed the faults, but due to their disengagement, did not report it. Negative reports regarding Toyota came to such functions as customer satisfaction, risk analysis, and government. The corporate culture at Toyota needs increased evaluation instead of making assumptions that their culture is aligned to that of the West. Their corporate culture bred leaders whose most pressing concern was saving face, which led to the postponement of making the recalls. These problems have proved to be problematic for Toyota because they do not dismiss a worker because of temporary absence resulting from illness or injury. Additionally, the scope of this provision granting increased protection to officials of the unions, as well as members, should see an increase due to the initial adverse action cases brought before the appellate court. If, as claimed by the unions, those dismissed happen to be union representatives, then Toyota is in for a rough ride. Toyota has been swamped by this culture clash because of the lack of communication and consultation. Traditionally, Toyota has prided itself on its communicative skills with its workforce and its exemplary teamwork.

Statistics at Walt Disney World Essay Example | Topics and Well Written Essays - 1250 words

Statistics at Walt Disney World - Essay Example 2521.5). Visitor numbers for the period ranged from 27 059 - 34 624. The data was considered normal due to the skewness and kurtosis values falling within the range of -2.81 - +2.81 (Howell, 1997), in this case the values were 0.089 and 1.407 respectively. After screening the data for normality and outliers, further analysis was confidently undertaken. The mean (and standard deviation) could be found because the dependent variable "Visitor Numbers" was continuous/interval data. Normally distributed data suggests that results can be confidently generalised to a wider population, in this case visitors to Disney EPCOT. Due to the continuous nature of the DV (Visitor Numbers), and that there were more than two independent groups, a one-way ANOVA was used to compare the means of visitor numbers. The result was not significant as the F value did not exceed the critical value for a .05 alpha level (i.e., F = 4), F (6, 15) = 3.95, p = 0.14. Homogeneity of variance had been checked (Levene's value = .532) and found not significant. Thus, each group was considered to have a similar variance, and so deemed comparable. It can be assumed that no real difference in visitor numbers exists across the days of the week. On average, EPCOT had the most visitors during the first week, as can be seen in Table 2. A one-way ANOVA was undertaken using each week as the independent variable. ... Thursday 30 560.70 1100.192 Friday 31 398.00 1185.185 Saturday 33 268.33 1699.751 Sunday 33 856.67 1358.493 Due to the continuous nature of the DV (Visitor Numbers), and that there were more than two independent groups, a one-way ANOVA was used to compare the means of visitor numbers. The result was not significant as the F value did not exceed the critical value for a .05 alpha level (i.e., F = 4), F (6, 15) = 3.95, p = 0.14. Homogeneity of variance had been checked (Levene's value = .532) and found not significant. Thus, each group was considered to have a similar variance, and so deemed comparable. It can be assumed that no real difference in visitor numbers exists across the days of the week. On average, EPCOT had the most visitors during the first week, as can be seen in Table 2. A one-way ANOVA was undertaken using each week as the independent variable. Levene's value was not violated (.307), and so homogeneity of variance was assumed. There was no significant difference between the mean visitor numbers for each week, F (2, 15) = 1.034, p = .383. Table 2 Comparison of Means Visitor Numbers for Each Week Week Mean Visitor Numbers Standard Error of Mean One 30 788.00 2940.98 Two 28 874.00 1657.20 Three 29 715.67 1569.94 Important market segments were identified using frequency data and finding the mode, as the level of measurement was nominal. Percentages are based on the mean number of visitors across the study period (M = 30 817.2), as displayed in Figure 1. Unfortunately, analyses were unable to include the comparison