Memorable Vacation

Are you in the mood to relax, take in the sun, and have people treat you incredibly well? If so, you should take my advice on a great place to visit. Last summer on a family vacation I went to Aruba. â€Å"Vacation is a respite or a time of respite from something : intermission; a scheduled period during which activity (as of a court or school) is suspended; a period of exemption from work granted to an employee; a period spent away from home or business in travel or recreation; an act or an instance of vacating† (vacation). A vacation is a time of relaxation. I really enjoy vacation because I don’t think about school or any other problems. Almost everyone likes to take time out from a world of work and relax once in a while. One way of relaxing that has become popular amongst the people of today’s society is to take a vacation. This action has taken off with the people of today’s society. However, a vacation can mean several different things to several different people. For some people a vacation might be a chance to relax, while to others, a vacation might mean to leave their professional work for a while, only to do another different kind of work. An example of what a vacation is to me is a trip. The trip is a chance to get away from everything and see new sights. Vacations take several shapes, but the main purpose is to relax stays constant. Taking a vacation is a good way to break the monotony of everyday life. Everyone loves getting away and going somewhere new. Seeing new things is great, but if you only have a few days to get away, you must have a plan in order to see as much as possible. We planned our next vacation in advance, not only did save us money, but it also saved us time. In planning a vacation is obviously choosing when and where to go. Vacation time is quality time for you and your family. You must figure out when your family will have the maximum amount of time to spend away. Choosing when you are going first should help determine where you want to go, due to the seasons and the weather. If your vacation is in December and it’s twenty degrees outside you probably don’t want to go and spend the weekend at the lake. Choose a destination which is compatible with the season. We are only able to go away during the summer because it is not our busy season, so we planned our trip for July. Vacations should be a time for relaxation and solitude. Everything should be easy and stress less. However, n some cases vacations can turn into stressful times away from home. In an effort to make your next vacation as stress free as possible. Most stressful vacation scenarios arise because of reservations that have fallen through, flights that have been cancelled, or baggage that has been misplaced. To avoid situations such as these make sure to plan ahead as well as possible. Be sure to relax and remember that you are on vacation. If you are a person easily upset by small things try extra hard to let them go while on vacation. Do not let your kids get to you. Children can be anxious when it comes to vacations especially on the way there. Do not worry about things back home. When you are planning your vacation make sure not to schedule too many activities into one day. Although it is tempting to see as much as possible while on vacation, you should keep in mind that you do not want to tire yourself out after one day. â€Å"The vacations that prove to be disastrous, expensive, or simply not fun are those thrown together at the last minute. However, by spending a little bit of time, you can compare prices, check out many different destination options, and end up with a wonderful vacation that you will never forget. The following six tips are just a few that you could consider when planning the perfect vacation. 1. Options – The first tip to planning the perfect vacation is to keep your options open. Instead of zeroing in on a particular destination, think of the type of environment you are most interested in, as well as activities and culture. 2. Finances – Be realistic about the amount of money you can afford for the perfect vacation. Unfortunately, many people will go on vacation knowing they are spending way over their means, only to return home and find themselves in a financial mess. 3. Travel Agency – If you are unsure where to start in planning the perfect vacation, consider working with a reputable travel agency. 4. Pet Care – Some people will kennel pets or have someone pet sit while on vacation but today, we see a growing number of individuals who want to include this important member of the family in the vacation. 5. Traveler’s Checks – Altho ugh you would likely carry some cash on your perfect vacation, we strongly recommend that you purchase American Express traveler’s checks, which are accepted just about anywhere. 6. Travel Insurance – Typically, people traveling within the United States do not purchase travel insurance but you might consider it† (Warren). A memorable vacation is one that you can never forget. Sometimes it is even hard not to stop thinking about it. Many of the places I have been include Florida, Chicago, Bahamas, Jamaica, Grand Cayman, and Mexico. All these places are great but each has a non forgettable memory that I store in my head and in my heart. I have had several vacations that have brought good memories, but one that I will never forget was my trip to Aruba in 2009 with my family. There are plenty of other attractions besides the beach that make this place great. If you are into water sports such as windsurfing, skiing, fishing, or jet skiing they have these accommodations offered at most the hotels. If you are one who likes to snorkel or scuba dive, this is the place to be. There is a great variety of fish with bright exotic colors, and through a pair of goggles you can see a whole lot due to the clean water. I highly recommend going to this tropical island. The beaches are really cool; bright white sand, crystal clear water and extremely hot weather surrounds you. Since most of the islands income is through tourism, the hotel employees treat you like a king. The beaches in Aruba are not only a place for entertainment, food and shopping, but they are also an ideal place to watch the sunset. As we drove down to the beach, my nose picked up the salty scent of the sea breeze. I looked ahead and saw the gleaming beach in the far distance. As I stepped out of the car and walked towards to the beach, I saw that the shoreline went on for miles and miles. I immediately saw the ocean with beams of sunlight shining upon it and watched as the waves crashed upon the beach. The sun shining down on the water made it look like there were thousands of diamonds placed upon the surface of the water. Almost everyone likes to take time out from a world of work and relax once in a while. One way of relaxing that has become popular amongst the people of today’s society is to take a vacation. This action has taken off with the people of today’s society. However, a vacation can mean several different things to several different people. For some people a vacation might be a chance to relax, while to others, a vacation might mean to leave their professional work for a while, only to do another different kind of work.

Stakeholders in Health Reform

When talking about healthcare reform, one must always think about the stakeholders. Stakeholders are â€Å"people and organizations that have a stake (interest) in what a healthcare organization does and that could affect the healthcare organization† (Olden, 2011). There are many different stakeholders in our case study but we will focus on the main ones. In Massachusetts, the Massachusetts Health Care Reform Act had a considerable impact on hospitals and the health care system.Most community health centers were benefiting from coverage expansions and safety net hospitals were struggling financially due to the fact that the state put more funding towards insurance subsidies to expand coverage. Academic medical centers (AMC) were able to command higher prices and attract more patients from community hospitals due to the fact that policy makers kept putting off making decisions about slowing the growth of healthcare spending.AMCs â€Å"received the highest payment levels and we re able to negotiate the largest percentage increases, which increased the spending trends and widened the disparities between have and have-not providers in the market. † The more prestigious, big name hospitals had more power and thus could exercise more leverage. AMCs also expanded to the suburbs, which posed a considerable amount of threat to community hospitals by â€Å"raising the rates paid for services delivered in community settings and by increasing the number of referrals to downtown AMCs, which command the highest rates. Physician/ providers who owned free-standing, ambulatory centers had been approaching hospitals with offers to sell their facilities due to the fact that they were becoming less profitable due to â€Å"updated fee schedule and more aggressive health plan utilization management. † Physicians were also aligning themselves with hospitals and other larger practices. Small practices risked losing a large share of their patient panels if they dro pped out of health plan networks.The impact on the smaller, less prestigious hospitals/ healthcare systems were definitely negative, while the impact on larger, more prestigious hospitals/healthcare system seemed considerably more positive and beneficial. In regards to employers, according to the Massachusetts Health Care Reform Act (the Act), on July 1, 2007, Massachusetts employers with 11 or more full-time employees working in Massachusetts had three principal obligations. First, Massachusetts employers had to either make a â€Å"Fair and Reasonable Premium Contribution to heir employees' health care premiums or make a contribution to the Commonwealth of Massachusetts of up to $295 per year per employee. Second, Massachusetts employers had to establish a cafeteria plan for their employees under Section 125 of the Internal Revenue Code. Finally, every employer was required to report whether the employer has offered to pay for-or to arrange for-health care insurance coverage and w hether the employee has accepted or declined it† (James, 2007). If employers did not comply, they would face hefty fines.A provision of the Act was the merger of the small group and individual or non-group insurance markets, which was designed to make premiums more affordable for individuals. Small group premiums actually increased by 2. 6%. â€Å"The premiums of small employers had increased substantially since the merger of the small group and individual health insurance markets† (case study). Employers who were merged into the small group and non-group market â€Å"felt the impact of rising premiums because they were now subsidizing individuals in that market† (case study).Large employers didn’t really feel any impact except for the hassle for complying with the reporting requirements. Smaller employers usually didn’t have the manpower to guide them through the Act’s requirements, which put them at a higher risk of not being compliant. Ove rall though, compliance became a lot more challenging and â€Å"annoying† for employers. Insurance providers are also â€Å"major† stakeholders in healthcare policy and decision-making.Though they can be very influential in the healthcare policy and law decision-making process, they also are probably the most vilified. In Massachutettes, health plans wanted to eliminate â€Å"continuous open enrollment, assess the full annual penalty for any significant period of continuous un-insurance, impose waiting periods for certain services and bar consumers from buying in the merged market if they had access to employer sponsored coverage† (case study). Doing these things, the insurance companies hoped to lower premiums.Bill 2585 did pass but the law did not go as far as the insurance companies had hoped. It only â€Å"limited open enrollment in the merged market to twice a year in 2011 and once a year after that† (case study), which didn’t really help much . Due to loss in the small market group in 2009, health plans â€Å"planned double digit premium increases in 2010† (case study), but the government stepped in and put a stop to it. Even though the big name hospitals were driving up cost, the insurance companies were seen as the bad guys.This caused local plans to â€Å"record sizable operating losses for the first quarter of 2010 and had to draw on reserves to cover expected losses resulting from the rate rollbacks† (case study). The insurance companies, especially the smaller ones, suffered financially. The most important stakeholder in the healthcare policymaking is probably the patient. In Massachusetts, the Act provided â€Å"nearly universal health insurance coverage† (case study). In 2009 the uninsured dropped from 8. 2% to 2. 7%. People who had previously been uninsured and had no way to get proper healthcare, could now do so.There were some issues though. According to the Act, â€Å"the youngest and he althiest could avoid being the merged risk pool by purchasing less expensive coverage in a separate young adult market or by remaining on their parent’s plan until they turn 26† (case study). This was good for those patients but for others, it was a big issue because it was causing premiums to increase. Freestanding, ambulatory centers were being sold to hospitals. This increased the rates paid for services delivered at these facilities.Patients who â€Å"were covered by employer-sponsored insurance can buy short-term policies so that they can get access to treatments which are not usually covered in their regular plans† (case study). This is known as jumping in and out. Jumping in and out of these short-term plans caused premiums for other patients to up, which was one of the big issues that health plans wanted to resolve. Policymakers also proposed provider rates or giving the state the authority to tie provider rate increases to medical inflation in order to c ontain cost but nothing really came of that.There are many stakeholders involved in healthcare reform in Massachusetts. These included patients, hospitals and health systems, employers and insurance providers. There are of course other stakeholders that are on a smaller scale, such as medical equipment providers, healthcare advertisers and so forth but we wanted to focus on the major ones. Works Cited: James, L. H. , ; Rebecca, F. A. (2007). The massachusetts health care reform act: What employers need to know. Employee Benefit Plan Review, 61(12), 17-19. Retrieved from http://search. proquest. com/docview/216889767? accountid=10559.

Creative industries Essay

The creative industries are those that take traditional creative talents in design, performance, production and writing, and merge these with media production and distribution techniques and new interactive technologies (for customization) in order to create and share out creative content all through the service sector of the new economy. The form of production is ‘Hollywood’ not ‘Detroit’ – project-based and innovative, relatively than industrial and standardized. It is distinguished by networks and partnerships. Consumers have given means to users – interactive partners in further development of the creative product. The creative industries give content products for the new knowledge economy. It is here that the main social and consumer impact of new interactive media technologies is felt, as people are much more involved in content than in technologies as such. The appeal lies in the story, view, song or speech, not in the carrier mechanism. This is increasingly true where the prospective for distribution of creative content via the Internet and other new interactive communication forms is being realized. Additionally, audiences increasingly anticipate high-tech content, interactivity and customization in traditional arts, media and entertainment industries. In this context, creative content is not restricted to leisure and entertainment products, but expands to commercial enterprises generally. As the new interactive media technologies develop from b2b to b2c applications, creative content will be the fundamental requirement, whether the application is for a bank, an educational institution or an entertainment provider, or whether the user is in ‘ sit up ‘ or ‘ sit back ‘ mode. Previously distinctive industries have rapidly incorporated. Advances in technology and increases in system performance have formed a fertile environment for the incubation and growth of new sectors and the prospect for existing disciplines to find new commercial applications. For example, animation and creative writing both found new application in the growth of computer games, which themselves have developed from one-person to interactive games, with several players, via the Internet. The inspiration of the ‘intangible’ sector relies more than ever on creativity, style and risk-taking imagination – on creative enterprises feeding continuously updated new content into technologically advanced knowledge-based industries. But content providers no longer require being located in metropolitan centers or one of the many ‘silicon valleys’ in order to play a global role. â€Å"The creative industries are the key new growth sector of the economy, both nationally and globally, and thus, against a background of manufacturing sector decline, they are the key source of future employment growth and export earnings† . Music, animatronics, design, publishing, interactive media, e-commerce and entertainment are all cottage industries on the creative or supply side, relying on small/medium enterprises (SMEs) and freelance creative talent working through short-lived projects. The requirement in this context is for interdisciplinary clusters, flexible and extremely porous teams, and creative enterprises to a certain extent than large-scale vertically integrated industries. The creative industries are a considerable sector of the global economy.

Palestinian and Israeli conflict Essay

Palestinian and Israeli conflict is the famous dispute between the Palestinians and the Israelis and it’s a dispute which is ongoing and a conflict which is explosive and continuing. It is one of the most sensitive and important issue discussed (Shah, 2000). The term has been used as a reference for the same conflicts earlier phrases and this conflict is usually very wide ranging. International actions have been forced in the conflict due to violence that had resulted from the dispute. Besides the international actions, human rights and security concerns are also prompted. This conflict has a great variety of thoughts and view in the societies and highlights the deep divisions of the Palestinians and the Israelis societies. The Israelis and the Palestinians have two different religions but this religion is not the reason for the conflict, its all about the land. Both groups knew the area as Palestine which they claimed. But after the 1948-49 war this land had been divided into three parts which were the West Bank, the state of Israel and the Gaza Strip. Issue There were many issues that had occurred between the Palestinians and Israelis. The West Bank and the Gaza strip had been occupied by the Israelis. The Israelis were asked by the Palestinians to withdraw the land but the Israelis instead started to expand its settlements throughout the processes of peace and continue to do so today as well. In order to regain the Palestine for the Palestinian Arabs they demanded a tow state in the Gaza and the West Bank. The Israelis on the other hand refused to create a state as they believed that it would result in a base for the terror groups but in the final negotiations the Israelis agreed to create the state with very limited control to the Palestinians over its resources and its borders. The refugee problem was another important issue in the conflict. There were about 726000 Palestinians who were forced to leave their homes in the war that had followed in 1948 (Gelvin, 2007). The Palestinian refugees were about 4 million. The refugees were in poor conditions in the camps of Gaza and the West Bank. There was a Palestinian demand for sending the refugees back to their homes in Israel. The Israelis whereas opposed to this as they felt that there would be a majority of the Arab Palestinians and this would end the Israel being a Jewish Israeli state. To the problem of the refugees mentioned above the answer of the Palestinians was of creating riots and destroy the Israelis by violence. By violence the Palestinians got hold of many of the areas of the Gaza Strip and the West Bank. And most of the population was in hold of the Palestinians. For the answer to this again the Israelis took a step which was of the Israeli Repression. They limited the flow of the Palestinian workers to Israel to prevent any terrorist activities from happening and there were strict border checks of these workers. This greatly reduced the Palestinian standard of living. Those Palestinians who did come to work were humiliated or awaited for long hours at the check points. For any of the terror attacks at the checkpoints the Israelis starting firing at vehicles as a result of which many innocent civilians were put to death. The Israelis had launched the defensive Wall in the West bank operation and started reoccupying the territories in the West bank which were under the Palestinians. There were further checkpoints made by the IDF (Israel Defense forces) and any of the towns were for long time periods kept in curfew and the disrupting daily life, education and work. The IDF had killed about 3500 Palestinians and had destroyed the Palestinian houses. The problems that the Palestinians had to go through because of the Israelis were also due to the reason that the Israelis wanted to ensure their security. Causes The Israel Palestine conflict causes are too complex. The entire area was known as the Palestine before even the Israelis entered. The place was not called Palestine at the time of the Ottoman Empire but it had been divided into separate parts which were called ‘Vilayets’ which were further subdivided into even smaller units known as the ‘Sanjaks’. This Palestine term was just used by the Muslims, Jews and Christians to just describe their likeness for that region. The place was conquered by the Europeans. This region then was named the Palestine under the British Administration ad the people there were given identity cards labeling their nationality as the Palestinians. This was the time when the conflict arose between the Palestinians and the settlers of the Zionist who had been arriving from Russia and the Eastern Europe. The European settlers had a want to build a community of the Jewish people, though Israel wasn’t created then but only the want was enough to create a conflict between the European settlers and the Palestinian Arabs (Caplan, 2009). The land that was owned by the Palestinian Arabs was taken away from them and they were evicted by the new owners of that land, the land that was brought by the European from the European Zionist funds. This entire process gave rise to a conflict which had quite violent results. The time when Israel came into place during the years 1947 and 1948, many of the Palestinian residents were forced to leave their homes and were not allowed to return to their homelands. All these people became the Palestinian refugees and their troubles were the actual root to the conflict between the Israel and the Palestinian conflict. Solution The solution to this conflict which I can think of is for the Israel to become one state under the vote democratically and populated by both the Palestinians and the Israelis. There are three reasons for me to choose this solution. Firstly, the Palestinians want to live back in their homeland and if they do they would feel satisfied and would have a feeling of achieving what they always wanted. The Palestinians always thought of getting back their country and live in their homeland. If they live with the Israelis it would make them feel optimistic about their children’s future. Their goal has always been to return to their homeland so if they would succeed in achieving their goal then they would stop violence. The second reason is that of much less violence. As the Palestinians would be heard through the voting and them participating in the affairs of the government they would not create violence and blow off people to get heard. This would result in less fear and greater safety for the Israelis. Moreover, there would be no violence for retaliation from the Israeli terrorists. Lastly, the democratic government would be fair to both the groups as it would contain both the Israelis and the Palestinians. To the citizens all the leaders would be fair if they’re elected otherwise they won’t be re-elected. For the leaders both the groups would vote and if one leader favors just one group then the other group would not vote for him. The Palestinian and Israeli leaders would have to be fair and equal no matter whatever religion they’re following (Homie, 2007). Conclusion This conflict between the Israelis and Palestinians is a very sensitive issue and the solution which I think would work is that of Israel becoming a democratic state. I believe this is the best solution as it’ll provide both the groups with a homeland and also allow them to participate in the government of their own. This can be an effective step towards peace. References Shah A. (2000). Palestine and Israel Introduction. December 20, 2000. From www. globalissues. org Homie G. (2007). A Solution to the Israeli Palestine Conflict. May 6, 2007. From www. newsflavor. com Gelvin J. L. (2007). The Israel-Palestine conflict: one hundred years of war. Edition: New. Caplan N. (2009). The Israel-Palestine conflict: contested histories. Wiley-Blackwell Publishers.

Symbolism in Packer's Drinking Coffee Essay Example | Topics and Well Written Essays - 500 words

Symbolism in Packer's Drinking Coffee - Essay Example ous efforts to distance herself from the pain-giving experiences of her life, like her devastating relationship with her Dad, grudging interview sessions with the psychiatrist imposed on her by the college administration, and suspicious interactions with counselors and study-buddies, take her to the portal of happiness? Dina’s cherished dreams do not fructify, she looks out for alternative avenues, to forget the pain. The mention of revolver as the inanimate object she’d most like go transform, on the eve of Yale University freshmen orientation, says a lot about her grudge against her past life and her future plans.(of revenge?) It is easy to say that life is to be lived in its trials, tribulations, duty and beauty. But when it comes to practical applications, the unforgettable incidents of the past continue to torture the inner core of an individual, who has faced the wrath of the society on many counts. Dina is one such individual, who has to cope up with lots of maladjustments. In the story â€Å"Drinking Coffee Elsewhere†, Packer provides enough homework for the reader’s imagination. She concludes the story without providing firm conclusions. The reader has to view the situation from own perspective. But her writing has the cordiality and grace to draw the reader to mainstream of the story. The ‘not so gentle’ gentleman with whom Dina has strained relationship is Dr. Raeburn. But one can not blame the Doctor. He is a psychiatrist and he is expected to do his professional job to treat the fresher. If the revolver is ‘triggered’ by Dina, he will be held responsible by the University authorities. He tries his best to probe the hidden layers within her mind and unearth the real Dina! When she expresses contempt for her father, the ‘shaken’ Doctor reaches out for a cigarette and Dina’s protests instantly. She says, â€Å"You can’t smoke in here.† She gives clever answers to his questions but the professional psychiatrist is able to isolate

Accounting Assignment Example | Topics and Well Written Essays - 1250 words - 6

Accounting - Assignment Example b) If we were to compare the 2013 Income Statement with the 2013 Statement, we would find that Helen Harris Handbags had a decline in profitability of  £69127. Various reasons can be outlined for this decline in profits. Some reasons can be identified through an Income Statement others may be issues affecting the business such as increase in competition, recession in the markets etc. However, looking at the Income statement alone, we can see a sharp increase in Marketing Expenses of the year 2013, as well as a slight fall in Total Sales. Other expenses have increased as well, but marginally. As total sales have fallen, inventory has gone up. The fall total Sales might be matter of concern for the business, especially since Marketing Expenses have increased. a) The Balance Sheet of a business is used to show the â€Å"net worth† of a company at a given point of time. (e-conomic(UK), 2014). It is particularly useful in monitoring the health of the company that is what the business owes and what it is owed. The Assets and Liabilities are the two main sections in a Balance Sheet and are always equal. The Balance Sheet is divided into two parts as mentioned above, and into various sub parts which include Fixed Assets, Working Capital, Current Assets, Equity or Shareholders Stake (which includes any profit/loss and drawings) b) In the case of Helen Harris Handbags, Inventory has increased, that has been the result of fall in Sales (discussed earlier). However, a matter of concern is a huge increase in Bank Overdrafts from 2012, in 2013. This tells us that business has increased its debts considerably since last year. There is an increase in the Debtors as well. a) The purpose of the Cash Flow Statement is to evaluate the cash inflows and outflows of a business during a financial period. (e-conomic(UK), 2014). The main avenues of Cash Inflows and Outflows can be described in

The function of design and how graphic design speaks to society and Essay

The function of design and how graphic design speaks to society and affects human experience in in a broad spectrum - Essay Example Paul Rand’s quote above illustrates the essential nature of communication as it relates to graphic design and the design process as it impacts numerous different forms of the public exchange of ideas. In â€Å"Declaration by Design: Rhetoric, Argument, and Demonstration in Design Practice† (1985), Richard Buchanan wrote, "If one idea could be found central to design studies, it most likely would be communication." (Buchanan, 1985)Thus, design affects the human experience by creating an expanded vocabulary of expression to relate the varying degrees of subjective experience to an audience, and further reflects the need of human beings to express themselves in ever more complex thoughts. Simplicity, in this aspect, can be seen as a design tool that cuts through conceptual elaboration to present an archetypal structure or form. The goal of design is to create new words that are not words but symbols, signs, and images which express a message to society through a language t hat both references and transcends common, everyday speech. In this regard, design can be seen as â€Å"stylized language† and speaks of the complexity of social communication while conveying the message or theme of the designer. Design ultimately is a form of art, yet it can be approached scientifically to determine the characteristics which define it and govern its operations culturally. Martin Buber’s theory of knowledge is based upon the analysis of social forms of communication, and in this theory the symbolic aspects of communication are distinguished from signs that merely describe or point directions as a function of communication by the nature of transcendence. Buber creates a number of social relationships as models showing the importance of communication referencing the subjectivity of the â€Å"other† in its means of taking the individual beyond the self into a transcendent state of understanding and shared experience. As this is the intimate, spirit ual nature of communication that we represent in art, it is rare in practice and the actual functional communication in society is often sign oriented in that it only seeks to inform or direct but not provoke a transcendent experience. As Maurice S. Friedman writes in his book â€Å"Martin Buber: the life of dialogue† (2002): "Subject-object, or I-It, knowledge is ultimately nothing other than the socially objectivized and elaborated product of the real meeting which takes place between man and his Thou in the realms of nature, social relationsm and art.† (Friedman, 2002) Buber’s theory of knowledge is important in understanding the social aspects of communication as they relate to design. For example, social communication that is directed or mediated by the sign can be expected to be functional, utilitarian, and descriptive, designed for the facilitation of personal operations in daily life but not particularly concerned with the transcendent as subject matter. Symbolic communication, in contrast, takes as its subject matter and intention the symbolic aspects of expression that relate to the communication of Truth and the communicator seeks to create a higher state of awareness or understanding in the other. Thus, the design and graphic art process should be evaluated first to determine whether the form of social communication is using a language based on signs, which point to other objects, or of symbols, which transcend themselves in shared subjectivity, when