Korea Federation of Small & Medium Business Essay

Korea Federation of Small & Medium Business - Essay Example The federation continued to grow and in 1994, the Workface Service Corps for following workers was established. In 1997, small and medium business training centre was established. There was marked growth on the federation in the 1990s which continued in the 2000s. In 2004, the federation establish outlet in Daegu and in 2004, it opened an agency office in Wonju, Gangwon-do which brought to seven the number of agency offices national wide. In 2006, the federation changed its name to Korea federation of small and medium business (Kbiz). This is an outline of a brief history of how the federation has evolved since the 1960s to play it's currently role in the economy and in the business world. During its establishment the federation had set vision which was defined by a set of objectives. Kbiz had the vision of becoming a reliable partner of small and medium enterprises in order to realize dreams and goals in their operation. Therefore it was aimed at standing at the centre of the creation of new opportunity and future value offering the necessary support to the SMEs to help them continue with their innovation, and take them through their challenges. In order to achieve this it had a hope model that outlined what the federal is aim at achieving. As revised during changing of its name, the federation was aimed at offering high service to the clients as give valuable services that will help SMes save time and money, development of a open network of fibers value creation network to be achieved through management which upholds the spirit of entrepreneurial spirit and efforts of the SMEs, and offering excellent effort to the SMEs by linking and connecting different people and different businesses. Activities The federation has been involved in a number of activities which are all aimed at helping the working of the SMEs. The federation is involved in SMEs policy development and research. In this regard, the federation host discussions with experts in order to identify problems that are faced by SMEs and therefore come up with recommended policies that can be adopted by the government and other related authorities and also helping the SMEs to pursue other means of achieving these recommendations. The federation carries out researches and provides all statistics and information as regards the operations of SMEs in the country. The federation also has been able to establish and operate innovative SMEs regulation centre which ensure that there is a favorable environment for formation of companies. In this regard it has been able to identify incentives and other areas of alleviation that are necessary for the operation and formation of these businesses. (Kbiz, 2008) The federation has also been active in organizing and development of the SMEs by supporting a collective initiative. Kbiz has been proving support to help the SMEs to corporate and purse growth together. This has helped tem to advance and increase their financial viability which makes them an attractive investment destination for many investors. Kbiz also support necessary collective activity which is based on the spirit of mutual assistance aimed at enabling such activities like the development of technology, collective brand development, and several other activities which many businesses cannot conduct alone. The federation al

Earnings per share for xyz Company Term Paper Example | Topics and Well Written Essays - 1250 words

Earnings per share for xyz Company - Term Paper Example They normally give Earning per share a certain distinction among the financial ratios. Earnings per share are considered very important in a business since it allows the investors to know how much the business earned in their stock share investment. In other words, EPS shows how much in terms of net income did the business earned for each stock share owned. Basic EPS Ratio The essential EPS is given by the equation; EPS = Net Income / Total number of stock share (Wiley, 2013). For example, in the following income statement, the company’s $32.47 million net income is divided by the 8.5 million shares of stock it owns to get the $3.82 EPS. Income statement for the year 2010 Sales revenue $457,000 Cost of goods sold expense $298,750 Gross Margin $158,250 Sales, Administration and general expense 102, 680 Earnings before interest and income tax $55,570 Interest expense 6,250 Earnings before income tax $49,320 Income tax expense 16,850 Net income $32,470 Basic earnings per share $3 ,82 Diluted earnings per share $3,61 EPS = 32.47million/8.5million = $3.82 For the stakeholders of businesses whose shares are publicly traded, EPS becomes extraordinarily important. The stakeholders therefore need to pay close attention to the market price per share. In such cases, the stakeholders would prefer their net income to be communicated to them in terms of per share so that they can be able to compare it with the market price of the stock per share (Bryan, 2011). Unlike publicly owned companies, the stock shares of privately owned companies are not traded actively. This is because they do not have to report their EPS according to the GAAP. This exemption is explained by the fact that their stockholders do not focus on per share values but are instead interested in the business’s net income. The Diluted EPS Ratio The XYZ Company could be listed in the New York Stock Exchange (NYSE) given the assumption that its shares are traded at $70 per share. Well known as the B ig Board, requires that requires that the market capital which includes the total of the shares issued and the outstanding shares, should be at the least, $100 million and the number of shares available for trading should be at least 1.1 million. The Company’s market capital is $595 million with the 8.5 million shares trading at $70 per share and this is well above the NYSE’s minimum. By the end of the year, this company has 8.5 million shares just outstanding. This number refers to the number of stock shares that have been issues and are now owned by its stakeholders. Therefore, the Earnings per share is $3.82 as has been computed. Nevertheless, a complication sets in when the business is committed to issuing additional capital stock shares in the future for stock options granted to the executives by the company, and it has funds borrowed on the basis of debt instruments. This particularly gives the lenders the right to convert the debt into its capital stock. Followi ng that, the business may have to issue 500,000 additional capital stock shares in the future under terms of its management options as well as its convertible debts. When we divide the net income by the number of the outstanding shares plus the additional shares that could be issued in the future, the following EPS computation emerges; $32.47million net income ? 9million capital stock shares issued and potentially issuable = $3.61 EPS This second computation, as can be seen, has higher number of stock shares and is therefore referred to as diluted earnings per share. The term diluted is used to refer to thinned out or spread over a large number of shares. That notwithstanding, the

The Social Cost of Carbon Essay Example | Topics and Well Written Essays - 5250 words

The Social Cost of Carbon - Essay Example The adverse impacts may be in the form of poorer health outcomes, loss or harm to biodiversity, economic weakening of agricultural, timber, water and energy industries, as well as the loss or destruction of coastal resources. The important feature of these detrimental effects is that they are not borne by the immediate parties in any economic transactions. In economists’ terminology they are ‘externalities’; however, they are experienced by the wider society (Putnam, 2007). In choosing the carbon reduction policy to be implemented, the social cost of carbon can be used at least in theory, as an indicator of whether society would be benefited by using the policy. Thus, if a social cost of carbon at  £70 per tonne is accepted, a carbon reduction policy that reduces emissions at more than  £70 per tonne would be rejected. However, the â€Å"social cost of carbon has been criticised as being too uncertain to provide the basis for policy decision making† (Putnam, 2007, p.28). It has been argued that it is not possible to monetarily assess climate change damage such as loss of ecosystems and large-scale population displacement, because of the difficulty in establishing the upper limit of the costs. Hence, for policy decision making, a single financial evaluation of the social cost of carbon should be avoided. The Government and Committee on Climate Change is also required to include the factor of sustainable development, because an exclusive emphasis on carbon reduction may result in adverse outcomes in other environmental areas such as biodiversity. For example, it is essential to consider certain substitutions and transactions between â€Å"the need to reduce carbon emissions, the impacts on local wildlife, and the financial costs of minimising such impacts† (Putnam, 2007, p.28), when planning key renewable energy projects such as wind farms and tidal barrages. A fairly recent and

Encouraging younger members of our communities Essay Example for Free

Encouraging younger members of our communities Essay If we allow children to make some decisions and be involved how does that help them develop? The advantages of encouraging younger members of our communities to become more actively involved in making decisions can be influential to their future. When children and young people have the opportunity to identify the problems that affect their lives and, most importantly, find and implement the solutions, it builds their self-confidence and encourages them to value the positive impact they can have on the lives of others. Through increasingly meaningful and active participation in decision-making children can develop their own identity, a sense of belonging and usefulness. This encourages them to respond to educational opportunities and enter more fully into life at school. A child, whose active engagement with the world and who has been encouraged from a young age, will become more confident to make correct decisions later on in life from skill and mistakes previous involved in. Why is it important you are a positive role model and how do you do this? Having a role model can give a child focus in their lives and something to work towards. Often a role model has a character trait or job that your child desires to have. Because of the role models example children are more likely to work to achieve their goals. A role model can inspire a child to dream big. Often circumstances make dreams seem impossible. A child who has no role model cannot imagine overcoming. A child whose role model has achieved can inspire a child to work harder and achieve their dreams. Those who often find success do so because they had a role model who spurred them on to great things. There are setbacks in every persons life. Knowing that someone else has overcome and achieved will help your child during the hard times. They can look at their role model and realise that at one point they were a child and faced adversity. Yet they were able to achieve their goals. This will help give the child the strength to overcome. Having a role model can help a child develop good habits. If your child has a desire to succeed and become like their role model they will develop those habits necessary to achieve that goal. How can disability affect some children? Having a learning disability has some effect on a childs ability to interact with other students. A child quickly realises that differences exist in the ability to learn certain subjects, compared to peers. A child with a learning disability must work much harder than peers do to complete school assignments. Long hours are spent trying to complete the same homework that other students complete in a much shorter space of time. Because the learning disabled child must work harder than other students, yet not do as well on test or assignments, the child will struggle with self-esteem. It is quite common for fellow students to call learning disabled students names, or talk about the disabilities behind their backs. Therefore, the learning disabled student may have few true and long-lasting friendships. A childs self-esteem and self-worth, is quite often closely tied to the opinions of peer groups and close friendships. A child with a disability may find learning to read complicated. This may allow the child to become frustrated and problems could arise at home or in school, behavioural problems could also be seen, as well as the child becoming unenthusiastic or disliking school. What support can families with a child with disabilities access? Think respite care, short-term breaks, support services in the home, out of school clubs. When a care relationship is not professional and not based on shifts and normal working hours, but is continuous for 24 hours a day, seven days a week, a break is not a luxury but essential to maintain the caring role. Day respite can be provided to offer short periods of respite in a range of different ways either in the home or in day centres for older people, or via adult day care resources and enhanced care units. It may also be possible to access services provided by the private and voluntary sectors. Residential respite and phased care can be provided in a residential setting to enable carers to have a break from their caring role. The council has a number of units, which may provide this. Short breaks give disabled children and young people enjoyable experiences away from their primary carers, contributing to their personal and social development and reducing social isolation. They also give parents and families a necessary and valuable break from caring responsibilities and disabled children and young people access to inclusive activities in their local community.There are many different ways to provide short breaks. Each break will differ and depend on the needs of your child and family.Short Breaks can include group based support – for example holiday clubs, after school clubs, sports groups individual short breaks – for example personal assistants, care in the home Children’s centres and extended schools are designed to support children and young people in achieving the five outcomes set out in Every Child Matters, to stay safe, be healthy, enjoy and achieve, make a positive contribution and achieve economic well-being.

Manual Vacuum Aspiration for First Trimester Pregnancy Loss

Manual Vacuum Aspiration for First Trimester Pregnancy Loss Dr. Sindhoo TO DETERMINE THE EFFICACY OF MANNUAL VACUM ASPIRATION IN MANAGEMENT OF FIRST TRIMESTER PREGNANCY LOSS INTRODUCTION: An estimated 46 million abortions are performed globally each year, with one-third of all abortions are performed under unsafe conditions leading to 13% of all maternal death1. 10–12% of these abortions are performed in the early first trimester1, 2. Local data shows an annual abortion rate of 29 per 1000 in women aged 15-49 years. Incomplete and missed miscarriage being the commonest occurs in approximately 15 % of clinically recognized pregnancies and in 890,000 women per year3. One study conducted by Shonali Agarwal and Dolly Gupta reported the efficacy of MVA 90% in management of first trimester pregnancy loss5. First trimester of pregnancy ranges between 5–13 weeks and is associated with 3 to 5 times lower maternal mortality and morbidity risks than termination during second trimester4. Although the etiologies of first trimester loss are multi factorial and often remain unknown, certain risk factors increase the likelihood of pregnancy loss. Findings such as absenc e of cardiac activity after 5 wks, gestational sac smaller than expected for dates, an abnormal-appearing yolk, intrauterine hematoma (sub chorionic hemorrhage), vaginal bleeding after 7 weeks of gestation are potential markers for subsequent pregnancy loss4. Once a first trimester pregnancy loss has been diagnosed, there are three forms of management: expectant, medical, or surgical evacuation (with electrical or manual vacuum aspirator). The optimal mode of management is determined by gestational age, whether the pregnancy loss is delayed or incomplete, maternal hemodynamic stability, the presence of infection, and, most importantly, patient preference5. Manual vacuum aspiration (MVA) employs a vacuum pump in which the vacuum is created using a hand-held, hand activated plastic syringe. 4,5,6 Manual vacuum aspiration is safe, effective, easy to use, portable, and reusable. It is appropriate for use in many different clinical settings (Including office, emergency room, or the operating room) thus avoiding the need for the use of an operating theatre and the risks of general anesthesia. It does not require lengthy training for proper operation, and may be performed by a wide range of trained medical personnel including midwives and nurses. When conducted in the outpatient setting rather than operating room, manual vacuum uterine aspiration can result in substantial cost savings, electrical power saving and significant reduction in procedure time (3.7 minutes for MVA vs. 10.2 minutes for DC).The World Health Organization (WHO) recommends MVA as a preferred method of uterine evacuation2,7. RATIONALE: On robust literature search there was scant relatively old data available on efficacy of MVA but no one focused on efficacy of manual vacuum aspiration in management of first trimester pregnancy loss. This provide me the strong rationale to conduct this study, the aim of my study is to set a baseline data which will help to generate the current local statistics of MVA in terms of efficacy on this particular group of women with loss of pregnancy. If we found the significant efficacy of MVA then we will recommend MVA as first line of treatment in future in management of first trimester pregnancy loss. OBJECTIVES: The aim of our study is to determine the efficacy of Manual vacuum aspiration in management of first trimester pregnancy loss. OPERATIONAL DEFINITION: FIRST TRIMESTER PREGNANCY LOSS: An abortion is the spontaneous or induced loss of an early pregnancy. Miscarriage occurs within 12 weeks of gestation will be confirmed on ultrasound. EFFICACY: If an empty uterus with no evidence of retained products of conception seen within 24 hours on Ultrasound will be label as efficacy positive. MATERIAL AND METHODS: SETTING: Liaquat university hospital Jamshoro /Hyderabad DURATION: Six months after approval of synopsis. STUDY DESIGN: Case series study. SAMPLE SIZE: By using WHO sample size calculator taken efficacy of MVA i.e P=90% (5) margin of error (d) = 5.5% confidant interval 95% then the estimated sample size will be at least n=115. SAMPLING TECHNIQUE: Non-probability consecutive sampling INCLUSION CRITERIA: All women with gestational age of ≠¤ 12 weeks confirm from last menstrual period with pregnancy loss (as mention in operational definition) Age 18-35 years Women with any parity Exclusion Criteria: Women who are hemodynamically unstable (systolic B.P Ectopic pregnancy assess on ultrasound Known systemic disease including hepatic or renal dysfunction. Had a history of cervical surgery. DATA COLLECTION PROCEDURE: All patients fulfilling inclusion criteria and not having any of exclusion criteria attending Outpatient department/emergency department of Liaquat university hospital Jamshoro after evaluation by consultant will be included in the study. Informed consent will be taken from each patient about procedure and this study. Approval of the ethical committee will be sought. Patients will undergo elective abortion. All operations will be performed by fourth year residents under supervision of consultant having more than 5 years of post-fellowship experience. Intravenous anesthesia will be used in all the cases. Manual vacuum aspiration will be performed under par cervical block with 10-20 ml of 1% lignocaine using Glick technique3. MVA will be performed using a flexible Ipas Easy Grip cannula attached to a 60 ml syringe (aspirator), with a double locking valve mechanism. To assess the efficacy(as mentioned in operational definition) of MVA. Patients will be fallowed till 24 hours. Demographi c variables of name, gestational age, and parity will be noted. The final outcome in terms of efficacy will be noted after 24 hours will be recorded on approved Performa. DATA ANALYSIS PROCEDURE: Statistical analysis will be performed using statistical software SPSS version 16 on computer. Mean  ± standard deviation will be calculated for age gestational age and parity. Frequency and percentage will be calculated for efficacy. Effects modifier will be controlled through stratification of age gestational age and parity to see the association with outcome i.e (efficacy) by applying Chi-square test taking P≠¤0.05 will be considered statically significant. REFERENCES Wen J, Cai QY, Deng F, Li YP. Manual versus electric vacuum aspiration for first-trimester abortion: a systematic review. BJOG. 2008 Jan;115(1):5-13.Review. PubMed PMID:18053098. Yan J, Saravelos SH, Ma N, Ma C, Chen Z-J, Li T-C. Consecutive repeat miscarriages are likely to occur in the same gestational period. Reproductive BioMedicine;2012;24:634-38. Tasnim N, Mahmud G, Fatima S, Sultana M. Manual vacuum aspiration: a safe and cost-effective substitute of electric vacuum aspiration for the surgical management of early pregnancy loss. J Pak Med Assoc. 2011 Feb;61(2):149-53.PubMed PMID: 21375164. Allison JL, Sherwood RS, Schust DJ. Management of first trimester pregnancy loss can be safely moved into the office. Rev Obstet Gynecol. 2011;4(1):5-14.PubMed PMID: 21629493; PubMed Central PMCID: PMC3100102. 5. Agarwal S, Gupta D. Comparison of manual vacuum aspiration (mva) versus traditional suction evacuation in first trimester medical termination of pregnancy. Int J Res Med.2013;2(1);11-14. Farooq F, Javed L, Mumtaz A, Naveed N. Comparison of manual vacuum aspiration,and dilatation and curettage in the treatment of early pregnancy failure. J Ayub Med Coll Abbottabad. 2011 Jul-Sep;23(3):28-31. PubMed PMID: 23272429. Harwood B, Nansel T; National Institute of Child Health and Human Development.Management of Early Pregnancy Failure Trial. Quality of life and acceptability of medical versus surgical management of early pregnancy failure. BJOG. 2008 Mar;115(4):501-8. Doi: 10.1111/j.1471-0528.2007.01632.x. Pubmed PMID: 18271887;pubmed Central PMCID: PMC2424403. PROFORMA TO ASSESS THE EFFICACY OF MANUAL VACUUM ASPIRATION IN MANAGEMENT OF FIRST TRIMESTER PREGNANCY LOSS Date: ________________ Reg No: serial No: ___________________ Name: W/O Age: Gestational age: weeks Parity: EFFICACY: YES NO

Northeastern Co-ops :: University Work Experience Students Essays

Northeastern Co-ops The key to a well-rounded college career is having a combination of experiential education and academic studies. Having the opportunity to dapple into your field of study one year into college is an experience not offered to most students. It allows the student a chance to grow up and join the real world, for six-months at a time. Northeastern University, in the heart of Boston, Massachusetts, offers just that to all of its undergraduate students. Northeastern University is ranked number one in co-ops by the Princeton Review, and offers a six-month long internship program every year. The Mission of the Division of Cooperative Education may be expressed in three parts: 1. To cultivate and maintain the position of Northeastern University as a national and international leader in Career Services and Cooperative Education 2. To provide comprehensive career planning services that support all members of the Northeastern University community in identifying, planning, and implementing sound career decisions 3. To provide Northeastern University students with cooperative educational experiences that have a significant impact on their professional lives. Most Northeastern students take advantage of the unique five-year program and use their six-months to experience more than just a new job. Every year, more students are finding co-ops outside of the metropolitan Boston area. Mike Hourihan is a 23-year-old finance major from Boston and can't say enough about the co-op program. "I worked for Merrill Lynch in San Francisco. The job itself taught me a lot about the finance industry. Merrill Lynch will look great on my resume' and the experience I gained is more than you can learn in the classroom," said Hourihan. "The people in the company were great and I got to sit with sales people and brokers on several occasions. The job taught me how trades settle and how to deal with different types of wealthy customers." The Silicon Valley and Bay Area of California is home to a plethora of businesses and companies that attract people from all over the globe. To leave school for six-months and work in your field of choice is only part of what Northeastern students gain when they take the opportunity to work across the country. Doreen Hodgkin, Senior Associate Dean for Administration at Northeastern manages a bulk of the co-op paperwork. "The students who leave the area to work have so much more to offer their employers in the workplace because of personal experiences," said Hodgkin.

Challenges of Ecotourism in Antarctica Essay

Antarctica is one of the largest and most fragile environments on earth. It is rare and unique, and few people get the opportunity to visit such an extraordinary place. Antarctica’s unique environment and climate sets it apart from other tourist destinations. However, the hostile wilderness creates many challenges for ecotourism. There is a concern regarding the high concentration of tourists and their environmental impact at the few landing sites available. The real debate is whether tourism can benefit, or threaten the conservation of Antarctica. Ecotourism, in its early historical origins has been closely linked to nature – oriented tourism. For example, Laarman and Durst, in reference to ecotourism, defined it as a nature tourism where a traveler is interested and drawn to a destination because of its features and natural history. The visit combines education, recreation, and often adventure’ (Laarman and Durst 1987:5). Defining ecotourism is not easily done, difficulties defining it are mainly due to the multidimensional nature of the definitions, and the fact that each dimension involved represents a continuum of possibilities (Blamey 1997). The Ecotourism Society defines ecotourism as ‘responsible travel to natural areas, which conserves the environment and improves the welfare of local people’ (Western 1993:8). Ceballos-Lascurain (1987: 14) defines ecotourism as ‘traveling to relatively undisturbed or uncontaminated natural areas with the specific objective of studying, admiring, and enjoying the scenery and its wild plants and animals, as well as any existing cultural manifestations (both past and present) found in these areas’. The tourism industry of Antarctica is often overlooked as a factor of environmental degradation. It is important that more attention is drawn to assessing the current state of this large continent. Beck (1994) states that, tourists, scientists, and other visitors to Antarctica have tremendous environmental impacts. Tourist shipping can pose an environmental risk, and there is good reason for concern. There have been several marine accidents in recent years. There was the case of an Argentinean supply vessel Bahia Paraiso, which ran a ground on January 28, 1989, spilling 600 metric tones of fuel into Antarctica’s pristine waters (Culver 1991). Other environmental impacts include engine emissions that contribute to air pollution. The noise generated from outboard motors on inflatable zodiacs, turbulence created from tourist ships and the â€Å"grey water† sewage they emit also creates harmful effects. More responsibility is being demanded out of eco tourists visiting Antarctica. For example Salen Lindblad’s 164-passenger ship the Frontier Spirit has been reinforced, and also contains a sewage treatment plant, refrigerated waste storage area, and a special storage area for non-biodegradable waste (Cebellos-Lascurain 1996). Another main concern is in the peninsula region of Antarctica where there are several highly concentrated, high profile sites. The concentration of tourism activities leads to the potential for over visitation in these areas. A present study of Magellanic penguins demonstrates that human impact puts a great amount of stress on the species. Simple human presence can be physiologically stressful for breeding at nest sites (Fowler 1999). The Antarctic environment is very fragile and not used to human activities. However the study also found that birds exposed to high levels of tourists are not effected over time and concludes that as a result tourism should be concentrated to certain areas while others are kept off limits to human presence. People have been going to Antarctica for over 100 years. Prior to 1950, nearly all trips to Antarctica were either exploratory or scientific expeditions (Cessford 1997). As a result of human activity in the area there has been a connection with industrial, national and scientific programs. Human activity has also caused the development of alien microbes, fungi, plants, and animals. These â€Å"alien† species that are mostly European in origin exist on most of the sub – Antarctic islands and some even occur on the continent itself. These species in turn can have both a direct and indirect impact on the Antarctic ecosystem (Fenot 2004). It has only been recently that biologists have conducted any research into diseases of Antarctic wildlife to note the effects of human activity. These studies look at marine mammals and penguins for bacteria flora and pathogens (disease causing organisms). Blood tests for antibodies of a variety of species have also been taken to check for viral, bacterial, fungal and parasitic disease. A study conducted in the summer season of 2000/2001, Dr. Todhunter and Dr. Terris took swab collections of specimens from passengers’ boots aboard the Kapitan Khlebnikov, which led to tentative findings of a wide range of potential pathogens. In another study 233 fecal samples from 8 bird species were taken from 6 different penguin colonies, which are regularly visited by tourists. The samples were investigated for pathogens of potential human origin. No human related bacteria were found, which suggests that the tourism industry in the Antarctic region has achieved its goal of not introducing any pathogens so far. While the tourist season only ranges from October to April, currently tourism in Antarctica involves over 30 agencies, and 40,000 tourists per annum (Lambert 2005). Antarctica is the ultimate destination for anyone interested in natural history, but it also challenges the same people that visit to think about our responsibilities to all life on earth† (Lambert 2005). Tourists to Antarctica are most likely to fall in to the category of eco tourist, as there are no restaurants, theaters or art galleries, and the experience is about learning about and viewing one of the earth’s last untouched continent s. Boo (1990) states that for conservation management to succeed, tourism must be a tool to educate thus creating real benefits for a geological location. Although tourism and human contact on Antarctica is showing some negative impacts, it has also encouraged conservation efforts in the region. Another step towards the recognition of potential environmental impact is the creation of the IATTO (International Association of Antarctic Tour Operators). In 1991 seven tour operators active in Antarctica formed IATTO. It was created to act as a single organization. The goal of IATTO is to promote and practice safe environmentally responsible private-sector travel to the Antarctic. Currently there are 80 member organizations representing 14 countries. IATTO 2008) This environmental protocol designates Antarctica as a natural reserve devoted to peace and science and seeks to ensure human activities, such as tourism, have no adverse effects on the Antarctic environment, or on its scientific and aesthetic values. With a recent increase in the number of members in the IAATO it shows that companies are becoming more aware of the environmentally se nsitive concerns related to Antarctica and the importance of such an organization. The increase in membership does not necessarily mean that there has been a drastic increase in the number of tourists visiting Antarctica. All current Antarctica tour operators file yearly environmental impact assessments to their national authorities. There are few places on earth that have never been to war, where the environment is fully protected and scientific research has priority over anything else. (IAATO 2008) The Antarctic treaty can be accredited with the successful protection of Antarctica. Formed on June 23, 1961 the treaty covers the area south of 60 degrees latitude and consists of 46 countries. Its objectives are simple and unique, demilitarize Antarctica and make it a zone free of nuclear tests, and disposal of radioactive waste. As well as be used for peaceful purposes only (IAATO 2008). To promote international cooperation in the Antarctic and set aside disputes over territorial sovereignty. The treaty parties meet each year and have adopted over 300 recommendations and negotiated separate international agreements, of which 3 are still in use. These include: 1. The convention for the conservation of Antarctic seals which was established in 1972. 2. The convention for conservation of Antarctica marine living resources established in 1980. 3. The protocol on Environmental protection to the Atlantic Treaty established in 1991. These agreements and the original treaty provide the rules to govern all activities in relation to Antarctica. Collectively known as the Antarctica Treaty System (ATS). In conclusion it is apparent that Antarctica is a very fragile environment, and any kind of human involvement can pose great risks if the correct precautions are not taken. It is clear to me that eco tourism can benefit the great continent of Antarctica, those visiting become ambassadors as they learn about the importance of preservation. Boo (1990) explains that tourists become emotionally attached to an area and will contribute funds to preserve it. It is important for organizations like the IAATO to continue their promotion of safe and environmentally responsible travel to the Antarctic. Continued research is necessary to make sure that tourists as well as scientists leave as little of a human footprint as possible. Antarctica is a beautiful place on earth, and I believe that when people are educated about their impact on such a vulnerable area and regulations are put in place to protect the area that everyone should be able to experience the Antarctic continent in all of its magnificence.